Mahindra Automotive Steels Private Limited
Balance Sheet as at 31st March, 2006
 Schedule Rupees ( Lakhs )
2006 2005
I SOURCES OF FUNDS :
SHARE HOLDERS' FUNDS
Share Capital 1                    822.19                        1.01
Share Capital Suspense 1A                 6,076.26
Share Application Money                 4,850.00                           -  
Reserve & Surplus 2                 7,178.81  
              18,927.26                        1.01
LOAN FUNDS
Secured Loans 3                 4,663.86                           -  
Unsecured Loans 4                 2,496.08                           -  
                7,159.94                           -  
              26,087.20                        1.01
II APPLICATION OF FUNDS :
FIXED ASSETS                           -  
Gross Block               14,947.64
Less : Depreciation                 3,094.23
Net Block               11,853.41
Capital Work in Progress                 4,324.15
Total Fixed Assets 5               16,177.56
INVESTMENTS 6                    275.73                           -  
NET CURRENT ASSETS
Current Assets 7               14,105.84                        1.11
Loans & Advances 8                 1,045.92                        0.27
              15,151.76                        1.38
Less : Current Liabilities & Provisions 9                 6,712.58                      21.28
Net Current Assets                 8,439.18                     (19.90)
Miscelleneous Expenditure 10                           -                        20.91
(To the extent not written off or adjusted)
Profit & Loss Account                 1,194.73                           -  
              26,087.20                        1.01
Notes to Accounts 16
         
As per our Report of even date For & on behalf of Board of Directors
For B K Khare & Company           sd/-         sd/-
Chartered Accountants Hemant Luthra V.K. Chanana
          sd/-         sd/-
                 sd/- R.R.Krishnan Romesh Kaul
Padmini Khare Kaicker          sd/-         sd/-
Partner Nikhilesh Panchal Fali Mama
Membership No. 44784
Mumbai, April 28, 2006.
       sd/-         sd/-
Manoj Jain Payal Vyas
Chief Financial Officer Company Secretary
Mumbai, April 28, 2006.
Mahindra Automotive Steels Private Limited
Profit & Loss account for the year ended 31st March, 2006.
 Schedule Rupees ( Lakhs )
2006 2005
I  INCOME 
 Gross Sales               23,160.43                           -  
 Less - Excise duty on Sales                 3,268.44                           -  
 Net Sales               19,891.99                           -  
 Other Income 11                    534.07
              20,426.06                           -  
II EXPENDITURE
Material Consumption 12               12,561.76                           -  
Personnel Expenses 13                    828.11                           -  
Other Expenses 14                 5,923.19                           -  
Interest & Finance cost 15                    841.49                           -  
Depreciation                    534.68                           -  
              20,689.23                           -  
Profit / ( Loss ) before Contingency                   (263.17)                           -  
Provision & Tax
Less - Contingency provision ( Note 9 of Sch 16)                    919.23                           -  
Profit / ( Loss ) before tax                (1,182.40)
Less - Provision for tax
 Fringe Benefit Tax                      12.33  
Loss  for the year carried to Balance Sheet                (1,194.73)                           -  
Less - Appropriations
General Reserve
Balance carried to Balance Sheet
Earning per Share ( Note 24 of Sch 16 )
( Face value of Rs. 10 Per Share)
Basic                     (19.37)
Diluted                       (4.60)
  Notes on accounts 16      
As per our Report of even date For & on behalf of Board of Directors
For B K Khare & Company
Chartered Accountants           sd/-         sd/-
Hemant Luthra V.K. Chanana
                 sd/-
Padmini Khare Kaicker           sd/-         sd/-
Partner R.R.Krishnan Romesh Kaul
Membership No. 44784
Mumbai, April 28, 2006.          sd/-         sd/-
Nikhilesh Panchal Fali Mama
       sd/-         sd/-
Manoj Jain Payal Vyas
Chief Financial Officer Company Secretary
Mumbai, April 28, 2006.