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ક્યુબેક્ષ ટ્યુબિંગ

બીએસઈ: 526027  |  ઍનઍસઈ : CUBEXTUB  |  ISIN: INE144D01012  |  Metals - Non Ferrous

શોધો ક્યુબેક્ષ ટ્યુબિંગ કનેક્શન � Mar 14
ઓડિટર રિપોર્ટ વર્ષાન્ત : Mar '15
Report on the Financial Statements
 
 We have audited the accompanying financial statements of M/s Cubex
 Tubings Limited (the Company), which comprise the Balance Sheet as at
 March 31, 2015, the Statement of Profit and Loss and Cash Flow
 Statement for the year then ended, and a summary of significant
 accounting policies and other explanatory information.
 
 Management''s Responsibility for the Financial Statements
 
 The Company''s Board of Directors is responsible for the matters stated
 in Section 134(5) of the Companies Act, 2013 (''the act'') with respect
 to the preparation of these financial statements that give a true and
 fair view of the financial position, financial performance and cash
 flows of the Company in accordance with the accounting principles
 generally accepted in India, including the Accounting Standards
 specified under Section 133oftheAct, read with rule 7 of Companies
 (Accounts) Rules, 2014. This responsibility includes maintenance of
 adequate accounting records in accordance with the provisions of the
 Act for safeguarding the assets of the Company and for preventing and
 detecting frauds and other irregularities; selection and application of
 appropriate accounting policies; making judgments and estimates that
 are reasonable and prudent; design, implementation and maintenance of
 adequate internal financial controls, that are operating effectively
 for ensuring the accuracy and completeness of the accounting records,
 relevant to the preparation and presentation of the financial
 statements that give a true and fair view and are free from material
 misstatement, whether due to fraud or error.
 
 Auditor''s Responsibility
 
 Our responsibility is to express an opinion on these financial
 statements based on our audit.
 
 We have taken into account the provisions of the Act, the accounting
 and auditing standards and matters which are required to be included in
 the audit report under the provisions of the Act and the Rules made
 there under.
 
 We conducted our audit in accordance with the Standards on Auditing
 specified under Section 143(10) of the Act. Those Standards require
 that we comply with ethical requirements and plan and perform the audit
 to obtain reasonable assurance about whether the financial statements
 are free from material misstatement
 
 An audit involves performing procedures to obtain audit evidence about
 the amounts and disclosures in the financial statements. The procedures
 selected depend on the auditor''s judgment, including the assessment of
 the risks of material misstatement of the financial statements, whether
 due to fraud or error. In making those risk assessments, the auditor
 considers internal financial control relevant to the Company''s
 preparation of the financial statements, that give a true and fair
 view, in order to design audit procedures that are appropriate in the
 circumstances, but not for the purpose of expressing an opinion on
 whetherthe Company has in place an adequate internal financial controls
 system over financial reporting and the operating effectiveness of such
 controls. An audit also includes evaluating the appropriateness of
 accounting policies used and the reasonableness of the accounting
 estimates made by the Company''s Directors, as well as evaluating the
 overall presentation of the financial statements.
 
 We believe that the audit evidence we have obtained is sufficient and
 appropriate to provide a basis for our audit opinion on the financial
 statements:
 
 Opinion
 
 In our opinion and to the best of our information and according to the
 explanations given to us, the aforesaid financial statements give the
 information required by the Act in the manner so required and give a
 true and fair view in conformity with the accounting principles
 generally accepted in India of the state of affairs of the Company as
 at 31st March 2015, its profit and its cash flows for the year ended on
 that date
 
 Report on Other Legal and Regulatory Requirements
 
 1.  As required by the Companies (Auditor''s Report) Order, 2015 (the
 Order) issued by the Central Government of India in terms of
 sub-section (11) of section 143 of the Act, we give in the Annexure a
 statement on the matters Specified in paragraphs 3 and 4 of the Order,
 to the extent applicable.
 
 2.  As required by section 143(3) of the Act, we further report that:
 
 a) we have sought and obtained all the information and explanations
 which to the best of our knowledge and belief were necessary for the
 purpose of our audit;
 
 b) In our opinion proper books of account as required by law have been
 kept by the Company so far as appears from our examination of those
 books;
 
 c) the Balance Sheet, Statement of Profit and Loss, and the Cash Flow
 Statement dealt with by this Report are in agreement with the books of
 account;
 
 d) In our opinion, the aforesaid financial statements comply with the
 applicable Accounting Standards specified under Section 133 of the Act,
 read with Rule 7 of the Companies (Accounts) Rules 2014.
 
 e) On the basis of written representations received from the directors
 as on March 31, 2015, and taken on record by the Board of Directors,
 none of the directors is disqualified as on March 31, 2015, from being
 appointed as a director in terms of Section 164(2) of the Act.
 
 f) With respect to other matters to be included in the Auditor''s Report
 in accordance with Rule 11 of the Companies (Audit and Auditors) Rules,
 2014, in our opinion and to the best of our information and according
 to the explanations given to us:
 
 i.  The Company does not have any pending litigations which would
 impact its financial position.
 
 ii.  The Company did not have any long-term contracts including
 derivative contracts for which there were any material foreseeable
 losses.
 
 iii.  There were no amounts which were required to be transferred to
 the Investor Education and Protection Fund by the company.
 
 Annexure referred to in paragraph 1 of Our Report of even date to the
 members of Cubex Tubings Ltd on the accounts of the company for the
 year ended 31st March, 2015 Under Report on other Legal & Regulatory
 Requirements
 
 i. (a) The Company has maintained proper records showing full
 particulars, including quantitative details and situation of fixed
 assets.
 
 (b) Fixed assets have been physically verified by the management at
 reasonable intervals; no material discrepancies between the book
 records and physical inventory have been noticed on such verification.
 
 ii. (a) The inventory has been physically verified during the year by
 the Management and in our opinion, the frequency of verification is
 reasonable.
 
 (b) In our opinion, the procedures of the physical verification of
 inventory followed by the Management is reasonable and adequate in
 relation to the size of the Company and the nature of its business.
 
 (c) In our opinion the Company is maintaining proper records of
 inventory and as explained to us, no material discrepancies were
 noticed on physical verification of stocks as compared to book records.
 
 iii. The company has not granted any loans, secured or unsecured to
 companies, firms or other parties covered in the register maintained
 under section 189 of the Companies Act 2013.
 
 iv In our opinion and according to the information and explanations
 given to us, there is adequate internal control system commensurate
 with the size of the Company and the nature of its business, for the
 purchase of inventory and fixed assets and for the sale of goods and
 services. Further, on the basis of our examination of the books and
 records of the Company and according to the information and
 explanations given to us, no major weakness in the aforesaid internal
 control system has been noticed or reported.
 
 v. The Company has not accepted any deposits from the public covered
 under Section 73 to 76 of the Companies Act, 2013.
 
 vi. We have broadly verified the books of accounts and records
 maintained by the company relating to the manufacture of copper and
 copper alloy products pursuant to the order made by the Central
 Government for maintenance of cost records under sub-section (1) of
 Section 148 of the Act, 2013, and are of the opinion that, prima facie,
 the prescribed accounts and records have been maintained. We have not,
 however, made a detailed examination of the records with a view to
 determine, whether they are accurate and complete.
 
 vii. (a) In our opinion the company is regular in depositing the
 undisputed statutory dues, including Provident Fund, Employees'' State
 Insurance, Income-tax, Sales Tax, Service Tax, Custom Duty, Excise Duty
 and other material statutory dues, as applicable, with the appropriate
 authorities in India;
 
 There were no undisputed statutory dues in arrears as at 31st March
 2015 for a period of more than 6 months from the date they became
 payable.
 
 (b) According to the information and explanations given to us, there
 are no dues of Income Tax, Wealth Tax, Service Tax, Sales Tax, Customs
 Duty and Excise Duty which have not been deposited on account of any
 disputes.
 
 (c) There are no amounts that are due to be transferred to the
 Investors Education and protection Fund in accordance with the relevant
 provisions of the Companies Act, 1956 [1 of 1956] and rules made there
 under.
 
 viii. The Company does not have accumulated losses at the end of the
 financial year and the company has not incurred cash losses during the
 financial year covered by our audit and in the immediately preceding
 financial year.
 
 ix. In our opinion, and according to the information and explanations
 given to us, the company has not defaulted in repayment of dues to
 financial institution/banks. The company has not issued any debentures.
 
 x. In our opinion, and according to the information and explanations
 given to us, the Company has not given any guarantee for loan taken by
 others from bank or financial institutions. Accordingly, the provisions
 of clause 3(x) of the Order are not applicable to the company.
 
 xi. The company has not taken any term loan during the year.
 Accordingly, the provisions of clause 3(xi) of the Order are not
 applicable to the company.
 
 xii. To the best of our knowledge and according to the information and
 explanations given to us, no material fraud on or by the company has
 been noticed or reported during the year.
 
                                          For P. Murali & Co.,
 
                                          Chartered Accountants
 
                                     Firm Registration No 007257S
 
                                            A.Krishna Rao
 
                                               Partner
 
                                            M.No. 020085
 
 Place: Hyderabad
 
 Date: 29-05-2015
સ્તોત્ર: રેલીગેર ટેકનોવા


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