AUXILLA PHARMACEUTICALS AND RESEARCH LLP

Part - I - Balance Sheet as at 31.03.2022

(All amount are in Indian Rupees unless otherwise stated)

Note As at As at
PARTICULARS
31-Mar-22 31-Mar-21
ASSETS Unaudited Audited
Non Current Assets

(a) Property, Plant & Equipment 1 75,072,522 74,179,150

(b) Goodwill 2,953,451 2,953,451
(c) Right to Use Assets 35,303,329 38,488,954
(d) Other Intangible Assets 1 504,655 623,938
(e) Financial Assets
i)Other Financial Assets 2 1,380,108 1,372,108
(f) Deferred Tax Assets (net) 3 10,950,463 8,327,222
(g) Other Non Current Asset 200,000 200,000
Total Non-Current Assets 126,364,527 126,144,822
Current Assets
(a) Inventories - -
(b) Financial Assets
(i) Trade Receivables 5 5,245,385 2,371,334
(ii) Cash and Cash Equivalents 6 17,090,417 32,535,802
(c) Other Current Assets 7 16,754,548 15,874,380
Total Current Assets 39,090,350 50,781,516
TOTAL ASSETS 165,454,877 176,926,338
EQUITY AND LIABILITIES
A) Equity
(a) Partner Capital Investment 7 123,181,000 124,531,000
(b) Other Equity 8 (27,794,491) (15,680,561)
Total Equity 95,386,509 108,850,439
Non-Current Liabilities
(a)Long Term Provisions 9 839,045 457,293
(b)Other Non-current Liability 10
(i) Financial Liabilities a 22,500,000 22,500,000
(ii) Lease Liabilities b 35,693,130 37,253,052
Total Non-Current Liabilities 59,032,175 60,210,345

Current Liabilities
(a) Financial Liabilities
(i) Trade Payables 11
Trade paybles(RM/Others) 4,670,369 1,397,954
(ii) Other financial liabilities 12 2,978,791 3,457,530
(b) Other Current Liabilities 13 3,387,033 3,010,070
Total Current Liabilities 11,036,193 7,865,554

TOTAL EQUITY & LIABILITIES 165,454,877 176,926,338

AUXILLA PHARMACEUTICALS AND RESEARCH LLP
Part - II - Statement of Profit and Loss for the period ended 31.03.2022
(All amount are in Indian Rupees unless otherwise stated)

For the Period For the Period

Q4-21-22
Particulars Note ended ended
31-Mar-22 31-Mar-21
Unaudited Audited
Revenue
Revenue from operations 14 16,469,397 79,840,449 24,609,100
Other income 15 425,829 844,157 545,366
Total Income 16,895,226 80,684,606 25,154,466

Expenses
a) Employee Benefits Expense 16 8,228,142 32,732,474 20,039,001
b) Depreciation and Amortisation
Expense 3,641,559
14,454,395 9,406,033
c) Finance Cost 17 716,229 2,935,951 1,534,157
d) Other Expenses 18 10,609,662 45,298,957 18,183,058

Total expenses 23,195,592 95,421,777 49,162,249

Profit / (Loss) before exceptional items

and tax (6,300,366) (14,737,171) (24,007,782)
Exceptional (Income) / Expense - - -
Profit / (Loss) before tax after exceptional
Item (6,300,366) (14,737,171) (24,007,782)
Tax expense
i) Deferred Tax 849,639 (2,623,241) (8,327,222)
849,639 (2,623,241) (8,327,222)
Profit / (Loss) for the Period (7,150,005) (12,113,930) (15,680,561)
 AUXILLA PHARMACEUTICALS AND RESEARCH LLP
(all amounts in Indian rupees, except share data and where otherwise stated)

1 TANGIBLE and INTANGIBLE ASSETS

As at
Particulars Q4-21-22
31.03.2021
a) Tangible Asset 75,072,522 74,179,150
b) Intangible Asset 504,655 623,938
75,577,176 74,803,088

2 Other Financial Assets

As at
Particulars Q4-21-22
31.03.2021
Advances other than capital advances
a) Security Deposit (unsecured, considered good) 1,380,108 1,372,108
1,380,108 1,372,108

3 Deferred tax (Net)

As at
Particulars Q4-21-22
31.03.2021
Deferred Tax Asset (12,141,593) (9023805)

Deferred Tax Liabilty 1,191,130 696,583

(10,950,463) (8,327,222)

4 Other Non -Current Asset

As at
Particulars Q4-21-22
31.03.2021
a) Advances to Others 200,000 200,000
TOTAL 200,000 200,000

5 Trade Receivable
As at
Particulars Q4-21-22
31.03.2021
a)Trade Receivable-others 5,245,385 2,371,334
TOTAL 5,245,385 2,371,334

6 Cash and Cash Equivalents

As at
Particulars Q4-21-22
31.03.2021
a) Cash on hand 54,893 47,471
b) Balance with banks in current account 17,035,524 624,586
C) Balance with banks in Deposit account -CA if within 1 year - 31,863,745
TOTAL 17,090,417 32,535,802

7 Other Current Assets

 AUXILLA PHARMACEUTICALS AND RESEARCH LLP
(all amounts in Indian rupees, except share data and where otherwise stated)

As at
Particulars Q4-21-22
31.03.2021
a) Advance to Suppliers / others 452,925 1,021,536
b) CGST /IGST /SGST Receivable 15,694,533 14,701,527
c) TDS Receivable 607,090 151,317
TOTAL 16,754,548 15,874,380

8 Other Equity
As at
Particulars Q4-21-22
31.03.2021
Opening Balance (15,680,561) -
Profit / (Loss) for the Year (7,009,660) (15,680,561)
Total (22,690,220) (15,680,561)

9 Long Term Provisions

As at
Particulars Q4-21-22
31.03.2021
a) Provision for Gratuity 839,045 457,293
TOTAL 839,045 457,293

10 Other Non-current liability

a) Financial Liabilities
As at
Particulars Q4-21-22
31.03.2021
a) Others payable 22,500,000 22,500,000
TOTAL 22,500,000 22,500,000

b) Lease Liablities
As at
Particulars Q4-21-22
31.03.2021
a) Lease Liability 35,693,130 37,253,052
TOTAL 35,693,130 37,253,052

11 Trade Payables
As at
Particulars Q4-21-22
31.03.2021
a) Trade paybles(RM/Others) 4,670,369 1,397,954
TOTAL 4,670,369 2,844,989

12 Other Financial Liabilities

As at
Particulars Q4-21-22
31.03.2021
a) Employee Benefit Liability 2,435,275 2,010,495
b) Capital Creditors 543,516 1,447,035
TOTAL 2,978,791 3,457,530
 AUXILLA PHARMACEUTICALS AND RESEARCH LLP
(all amounts in Indian rupees, except share data and where otherwise stated)

13 Other Current Liabilities

As at
Particulars Q4-21-22
31.03.2021
a) Tax deduction at Source 206,007 226,544
b) Professional Tax payable 9,110 10,400
c) Provident Fund payable 91,749 189,091
d) Lease Liability 3,080,167 2,584,035
TOTAL 3,387,033 3,010,070

14 Revenue from Operations

For the Year

Particulars Q4-21-22 ended
31.03.2021
a) Sales of Services 16,469,397 24,609,100
TOTAL 16,469,397 24,609,100

15 Other Income

For the Year

Particulars Q4-21-22 ended
31.03.2021

a) Others 425,817 4,085

b) Interest Income 12 541,281
TOTAL 425,829 545,366

16 Employee Benefits Expense

For the Year

Particulars Q4-21-22 ended
31.03.2021

a) Salaries & Wages 7,377,540 17,572,313

b) Contribution To Provident Fund/Labur Welfare Fund/Gratuity 366,128 1,058,939
c) Staff Welfare Expenses 484,474 1,407,749
TOTAL 8,228,142 20,039,001

17 Finance Cost

For the Year

Particulars Q4-21-22 ended
31.03.2021
 AUXILLA PHARMACEUTICALS AND RESEARCH LLP
(all amounts in Indian rupees, except share data and where otherwise stated)

(a) Interest on Lease Asset. 716,229 1,534,157

TOTAL 716,229 1,534,157

18 Other Expense

For the Year

Particulars Q4-21-22 ended
31.03.2021
a) Power And Fuel 773,884 2,318,080
b) Repairs & Maintenance - -
i)Machinery 995,684 340,000
ii) Etp 81,766 168,735
iii) Others 10,469 155,802
c) Rent - 55,000
d)Traveling And Conveyance 129,868 411,908
e)Exchange Fluctuation (487,813) 120,120
f) Payment to Auditor(Refer Note No:20) 30,056 159,500
g) Research & Development Expenses 7,466,092 10,030,278
h) Transportation Charges (215,650) 126,067
i)Telephone Internet Expense 25,700 93,768
j)Rates & Taxes 990,675 1,151,323
k) Insurance - 23,681
l) Bank Charges 35,912 55,893
m) Professional & Consultancy 520,297 1,748,644
n)Security Charges 63,000 72,064
o) Miscellaneous Expenses 189,722 267,232
TOTAL 10,609,662 18,183,058

20 Payment to Statutory Auditors *

For the Year

Particulars Q4-21-22 ended
31.03.2021
a) Statutory Audit 30,056 159,500
TOTAL 30,056 159,500
 AUXILLA PHARMACEUTICALS AND RESEARCH LLP
(all amounts in Indian rupees, except share data and where otherwise stated)

8 Statement of Changes in Equity

Particulars 3/31/2022 3/31/2021

Balance at the beginning of the Reporting period (15,680,561) -

Changes during the period - 124,531,000

Restated balance at the beginning of the reporting period - 124,531,000

Total Comprehensive income for the year (12,113,930) (15,680,561)
Balance at the end of the reporting period (27,794,491) 108,850,439
 AUXILLA PHARMACEUTICALS AND RESEARCH LLP
(all amounts in Indian rupees, except share data and where otherwise stated)

7 Partners Capital Investment

As at As at
31.03.2022 31.03.2021
Particulars

Partner Capital
Manishkumar Umrethia 5,812,500 5,812,500
Pharmaniqe Research And Investment LLP 57,368,500 58,718,500
Shilpa Pharma Lifescience Limited - 60,000,000
Vegil India Private Limited 60,000,000 0
TOTAL 123,181,000 124,531,000