Schedules to the Balance Sheet as at |
March 31, 2010 | March 31, 2009 | |
| 1 | SHARE CAPITAL | ||
| Authorised: | |||
| 1,01,08,869 equity shares of A$ 0.11 par value | |||
| Issued, subscribed and paid up | |||
| 1,01,08,869 (1,01,08,869) equity shares of A$ 0.11 par value, fully paid | 4,36,92,227 | 4,36,92,227 | |
| 4,36,92,227 | 4,36,92,227 | ||
| 2 | RESERVES AND SURPLUS | ||
| Translation difference | 64,56,80,467 | 18,72,49,835 | |
| General reserve | 21,79,30,925 | 21,79,30,925 | |
| Balance in Profit and Loss Account | |||
| Opening balance | 2,21,24,45,233 | 1,74,36,61,502 | |
| Add: Current year profits | 46,61,30,566 | 46,87,83,731 | |
| 2,67,85,75,800 | 2,21,24,45,234 | ||
| 3,54,21,87,191 | 2,61,76,25,994 | ||
Schedules to the Balance Sheet
3. FIXED ASSETS
| Original Cost | Depreciation and amortization | Net Book Value | ||||||||
| As at April 1, 2009 |
Additions/ Adjustments |
Deletions/ |
As at March 31, 2010 |
As at April 1, 2009 |
For the year |
Deletions/ |
As at March 31, 2010 |
As at March 31, 2010 |
As at March 31, 2009 |
|
| Plant and Machinery | 2,93,22,005 | 1,50,01,717 | – | 4,43,23,722 | 2,34,92,120 | 86,09,101 | – | 3,21,01,222 | 1,22,22,501 | 58,29,885 |
| Computer Equipment | 21,83,57,275 | 30,07,58,014 | – | 51,91,15,289 | 16,98,33,930 | 16,56,66,843 | – | 33,55,00,773 | 18,36,14,516 | 4,85,23,344 |
| Furniture & Fitting | 15,15,81,443 | 3,54,48,571 | – | 18,70,30,015 | 11,49,38,183 | 3,76,74,565 | – | 15,26,12,748 | 3,44,17,266 | 3,66,43,260 |
| Total | 39,92,60,723 | 35,12,08,303 | – | 75,04,69,025 | 30,82,64,233 | 21,19,50,510 | – | 52,02,14,743 | 23,02,54,283 | 9,09,96,489 |
Previous Year |
23,18,20,658 | 16,74,40,065 | – | 39,92,60,723 | 19,50,45,439 | 11,32,18,795 | – | 30,82,64,233 | 9,09,96,489 | |
Schedules to the Balance Sheet as at |
March 31, 2010 | March 31, 2009 | |
| 4 | INVESTMENTS | ||
| Trade (unquoted) – at cost | |||
| Long- term investments | |||
| In subsidiaries | |||
| Main Stream | 13,24,40,000 | 13,24,40,000 | |
| 13,24,40,000 | 13,24,40,000 | ||
| In other investments | 1,94,56,455 | 1,65,58,786 | |
| Less: Provision for investments | (1,94,56,126) | (1,65,58,506) | |
| 329 | 280 | ||
| 13,24,40,329 | 13,24,40,280 | ||
| 5 | DEFERRED TAX ASSETS | ||
| Fixed assets | 2,76,92,357 | – | |
| Sundry debtors | 4,16,222 | 4,27,726 | |
| Others | 4,88,52,978 | 4,46,90,676 | |
| DTA-Long Service Leave | 7,93,74,587 | 6,82,34,685 | |
| 15,63,36,144 | 11,33,53,087 | ||
| 6 | SUNDRY DEBTORS | ||
| Debts outstanding for a period exceeding six months | |||
| Unsecured | |||
| Considered doubtful | 13,87,547 | 14,25,968 | |
| Other debts | |||
| Unsecured | |||
| Considered good | 30,69,64,195 | 30,36,69,275 | |
| 30,83,51,742 | 30,50,95,242 | ||
| Less: Provision for doubtful debts | (13,87,547) | (14,25,968) | |
| 30,69,64,195 | 30,36,69,275 | ||
| 7 | CASH AND BANK BALANCES | ||
| Cash on hand | – | 49,042 | |
| Balances with non-scheduled banks in foreign currency | |||
| In deposit accounts | 3,11,58,12,000 | 2,27,69,50,000 | |
| In current accounts | 36,84,59,338 | 25,37,31,162 | |
| 3,48,42,71,338 | 2,53,07,30,204 | ||
| 8 | LOANS AND ADVANCES | ||
| Advances | |||
| Prepaid expenses | 2,64,12,339 | 2,03,88,775 | |
| For supply of goods and rendering of services | 6,12,901 | 5,52,531 | |
| Interest Accrued but not due | 3,15,44,875 | 2,54,67,272 | |
| Others | 11,23,623 | 15,31,073 | |
| 5,96,93,738 | 4,79,39,651 | ||
| Unbilled revenues | 5,85,58,971 | 95,91,715 | |
| Loans and advances to employees | |||
| Salary advances | 3,12,58,644 | 3,48,70,736 | |
| Electricity and other deposits | 25,68,951 | 6,58,564 | |
| 15,20,80,304 | 9,30,60,666 | ||
| 9 | CURRENT LIABILITIES | ||
| Sundry creditors | |||
| Goods and services | 22,35,06,359 | 4,62,11,328 | |
| Accrued salaries and benefits | |||
| Salaries | 69,47,372 | 43,04,295 | |
| Bonus and incentives | 15,20,22,906 | 9,26,36,817 | |
| For other liabilities |
| Provision for expenses | 5,87,32,233 | 6,05,30,569 | |
| Withholding and other taxes payable | 8,56,24,626 | 9,97,50,316 | |
| Payable for acquisition of subsidiary | 2,05,80,000 | 3,50,30,000 | |
| Others | 11,08,606 | (3,84,163) | |
| 54,85,22,102 | 33,80,79,162 | ||
| Advances received from clients | – | 12,36,541 | |
| Unearned revenue | 4,38,16,168 | 3,15,39,222 | |
| 4,38,16,168 | 3,27,75,763 | ||
| 59,23,38,270 | 37,08,54,925 | ||
| 10 | PROVISIONS | ||
| Provision for | |||
| Income taxes | 1,95,46,951 | 46,27,906 | |
| Unavailed leave | 26,45,81,954 | 22,74,48,949 | |
| 28,41,28,905 | 23,20,76,855 |