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Annexure 2 to the Independent Auditors' Report

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Annexure 2 to the Independent Auditors' Report Ashoka Buildcon Limited 1 CONTENTS Page No Corporate Information .......................................................................................................................................................... 2 Notice to Shareholders .......................................................................................................................................................... 3 Management Discussion and Analysis ................................................................................................................................. 28 Board’s Report ..................................................................................................................................................................... 34 Corporate Governance Report ............................................................................................................................................. 72 Standalone Financial Statements Auditors’ Report ................................................................................................................................................................... 98 Balance Sheet ...................................................................................................................................................................... 107 Statement of Profit & Loss .................................................................................................................................................. 109 Cash Flow Statement .......................................................................................................................................................... 110 Notes on Accounts .............................................................................................................................................................. 112 Consolidated Financial Statements Auditors’ Report .................................................................................................................................................................. 172 Balance Sheet ...................................................................................................................................................................... 180 Statement of Profit & Loss .................................................................................................................................................. 182 Cash Flow Statement .......................................................................................................................................................... 184 Notes on Accounts .............................................................................................................................................................. 186 2 ANNUAL REPORT 2020-2021 Ashoka Buildcon Limited 28th ANNUAL REPORT 2020-21 CORPORATE INFORMATION BOARD OF DIRECTORS Mr. Ashok Katariya Executive Chairman Mr. Satish Parakh Managing Director Mr. Sanjay Londhe Whole-Time Director Mr. Milap Raj Bhansali Whole-Time Director Mr. Ashish Kataria Non-Executive Director Mr. Sharadchandra Abhyankar Independent Director Mr. Albert Tauro Independent Director Mr. Gyanchand Daga Independent Director Mr. Mahendra Mehta Independent Director Ms. Shilpa Hiran Independent Director CHIEF FINANCIAL OFFICER Mr. Paresh Mehta COMPANY SECRETARY Mr. Manoj Kulkarni AUDITORS M/s. S R B C & CO. LLP, Chartered Accountants, Mumbai BANKERS Axis Bank Limited Bank of India Bank of Maharashtra Canara Bank Corporation Bank EXIM Bank Limited HDFC Bank Limited ICICI Bank Limited IDFC First Bank Limited Indusind Bank Limited RBL Bank Limited State Bank of India Yes Bank Limited Registered Office: Registrar & Share Transfer Agents S. No. 861, Ashoka House, Link Intime India Private Limited Ashoka Marg, Vadala, Nashik – 422 011 247 Park, C-101, First Floor, CIN: L45200MH1993PLC071970 LBS Marg, Vikhroli (W), Tel.: 0253-6633705 Fax: 0253-2236704 Mumbai – 400 083, Website: www.ashokabuildcon.com Website : www.linkintime.co.in email: [email protected] Ashoka Buildcon Limited 3 NOTICE TO SHAREHOLDERS “RESOLVED THAT pursuant to the provisions of Section 152 of the Companies Act, 2013, Mr. Satish Parakh (DIN: Ashoka Buildcon Limited 00112324), who retires by rotation at this meeting and being eligible, offers himself for re-appointment, be and NOTICE TO SHAREHOLDERS is hereby appointed as a Director of the Company, liable to NOTICE is hereby given that the Twenty-Eighth (28th) retire by rotation”. Annual General Meeting (“AGM”) of the Members of Ashoka 4. To appoint a Director in place of Mr. Ashish Kataria (DIN: Buildcon Limited (“the Company”) will be held on Wednesday, 00580763), who retires by rotation and being eligible September 15, 2021 at 02.30 p.m. through Video Conferencing seeks re-appointment and this regard, to pass the following (“VC”) / Other Audio Visual Means (“OAVM”) to transact the resolution as an Ordinary Resolution: following business: “RESOLVED THAT pursuant to the provisions of Section ORDINARY BUSINESS: 152 of the Companies Act, 2013, Mr. Ashish Kataria (DIN: 1. To receive, consider and adopt: 00580763), who retires by rotation at this meeting and being eligible, offers himself for re-appointment, be and (a) the Audited Standalone Financial Statements of the is hereby appointed as a Director of the Company, liable to Company for the financial year ended March 31, 2021 retire by rotation”. and the reports of the Board of Directors and Auditors thereon; and in this regard, to pass the following SPECIAL BUSINESS: resolution as an Ordinary Resolution: Item No. 5 “RESOLVED THAT the Audited Standalone To consider and if thought fit, to pass the following resolution as Financial Statements of the Company for the Financial an Ordinary Resolution: Year ended March 31, 2021 and the reports of the Board of Directors and Auditors thereon be and are “RESOLVED THAT pursuant to the provisions of Section 148 hereby considered and adopted”. and other applicable provisions, if any, of the Companies Act, 2013 read with the Companies (Audit and Auditors) Rules, 2014, (b) the Audited Consolidated Financial Statements of the as amended from time to time, the Company hereby ratifies / Company for the financial year ended March 31, 2021 approves the remuneration of ` 5,40,000/- (Rupees Five Lakh and the report of Auditors thereon and in this regard, Forty Thousand only) plus applicable taxes and out-of-pocket to pass the following resolution as an Ordinary expenses at actuals, if any, payable to M/s. CY & Associates, Resolution: Cost Accountants (Firm Registration No.: 000334), who have “RESOLVED THAT the Audited Consolidated been appointed by the Board of Directors on the recommendation Financial Statements of the Company for the Financial of Audit Committee, as the Cost Auditors of the Company Year ended March 31, 2021 and the reports of the to conduct the Audit of the Cost Records maintained by the Auditors thereon be and are hereby considered and Company as prescribed under the Companies (Cost Record and adopted”. Audit) Rules, 2014 as amended for the Financial Year ending March 31, 2022”. 2. To appoint a Director in place of Mr. Ashok Katariya (DIN: 00112240), who retires by rotation and being eligible seeks Item No. 6 re-appointment and in this regard, to pass the following To consider and if thought fit, to pass the following resolution resolution as an Ordinary Resolution: as a Special Resolution: “RESOLVED THAT pursuant to the provisions of Section “RESOLVED THAT pursuant to the provisions of Sections 152 of the Companies Act, 2013, Mr. Ashok Katariya 196, 197, 198 read with Schedule V and other applicable (DIN: 00112240), who retires by rotation at this meeting provisions, if any, of the Companies Act, 2013 (hereinafter and being eligible, offers himself for re-appointment, be referred to as “the Act”) and the Companies (Appointment and and is hereby appointed as a Director of the Company, Remuneration of Managerial Personnel) Rules, 2014 (including liable to retire by rotation”. any statutory modifications or re-enactments thereof for the 3. To appoint a Director in place of Mr. Satish Parakh (DIN: time being in force) and pursuant to the recommendations 00112324), who retires by rotation and being eligible of the Nomination and Remuneration Committee and Audit seeks re-appointment and this regard, to pass the following Committee, the relevant provision of the Articles of Association resolution as an Ordinary Resolution: of the Company, Regulation 23 and other applicable Regulations, 4 ANNUAL REPORT 2020-2021 if any, of the SEBI (Listing Obligations and Disclosure and perquisites as set out in the explanatory statement forming Requirements) Regulations, 2015, the consent and approval part of this Notice as the Minimum Remuneration in accordance of the Members of the Company be and is hereby accorded with Schedule V and other applicable provisions of the Act. to revise the remuneration payable to Mr. Ashok Katariya RESOLVED FURTHER THAT the Board of Directors of the (DIN:0011240), Whole-time Director, Designated as Chairman Company be and is hereby authorized to take all actions and of the Company, for financial year 2021-22, as per details given steps expedient or desirable to give effect to this resolution in in the Explanatory Statement and as may be agreed to, by and conformity with the provisions of the Act and also to vary the between the Board of Directors and Mr. Ashok Katariya. remuneration / terms of appointment, within the threshold
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