BUNDL TECHNOLOGIES PRIVATE LIMITED

Standalone Financial Statements for period 01/04/2017 to 31/03/2018

[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in INR
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
BUNDL TECHNOLOGIES
Name of company PRIVATE LIMITED
Corporate identity number U72200KA2013PTC096530
Permanent account number of entity AAFCB7707D
3rd Floor (Internally
designated as 4th Floor)
Maruthi Chambers , Survey
Address of registered office of company No 17/9B , Roopena
Agrahara Bangalore
Bangalore , KARNATAKA ,
INDIA - 560068
Commercial and
Type of industry Industrial
Date of board meeting when final accounts were approved 27/09/2018
Date of start of reporting period 01/04/2017 01/04/2016
Date of end of reporting period 31/03/2018 31/03/2017
Nature of report standalone consolidated Standalone
Content of report Financial Statements
Description of presentation currency INR
Level of rounding used in financial statements Actual
Type of cash flow statement Indirect Method
Whether company is maintaining books of account and other
Yes
relevant books and papers in electronic form
3rd Floor (Internally
designated as 4th Floor)
Maruthi Chambers,Survey
Complete postal address of place of maintenance of computer
No 17/9B, Roopena
servers (storing accounting data) Agrahara Bangalore
Bangalore KA 560068
IN_
3rd Floor (Internally
designated as 4th Floor)
Name of city of place of maintenance of computer servers (storing
Maruthi Chambers,Survey
accounting data) No 17/9B, Roopena
Agrahara_
Name of state/ union territory of place of maintenance of
Karnataka
computer servers (storing accounting data)
Pin code of place of maintenance of computer servers (storing
560068
accounting data)
Name of district of place of maintenance of computer servers Bangalore
(storing accounting data) _
ISO country code of place of maintenance of computer servers
IN
(storing accounting data)
Name of country of place of maintenance of computer servers
India
(storing accounting data)
Phone (with STD/ ISD code) of place of maintenance of computer
No
servers (storing accounting data)
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of principal product or services [Table] ..(1)

Unless otherwise specified, all monetary values are in INR
Types of principal product or services [Axis] 1
01/04/2017
to
31/03/2018
Disclosure of general information about company [Abstract]
Disclosure of principal product or services [Abstract]
Disclosure of principal product or services [LineItems]
Product or service category (ITC 4 digit) code 9962
RETAIL TRADE
Description of product or service category SERVICES
Turnover of product or service category 336,67,29,559
Highest turnover contributing product or service (ITC 8 digit) code 99622219
Food delivery
Description of product or service services
Turnover of highest contributing product or service 336,67,29,559
Quantity of highest contributing product or service in UoM [pure] 1

[400400] Disclosures - Directors report

Details of directors signing board report [Table] ..(1)

Unless otherwise specified, all monetary values are in INR
Directors signing board report [Axis] 1 2
01/04/2017 01/04/2017
to to
31/03/2018 31/03/2018
Details of signatories of board report [Abstract]
Details of directors signing board report [LineItems]
Name of director signing board report [Abstract]
LAKSHMI
First name of director SRIHARSHA
NANDAN
Middle name of director REDDY
Last name of director MAJETY OBUL
Designation of director Director Director
Director identification number of director 06680073 06686145
Date of signing board report 27/09/2018 27/09/2018

2
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Unless otherwise specified, all monetary values are in INR

01/04/2017
to
31/03/2018
Textual information (1)
Disclosure in board of directors report explanatory [TextBlock] [See below]
Textual information (2)
Description of state of companies affair [See below]
Disclosure relating to amounts if any which is proposed to carry to any Textual information (3)
reserves [See below]

1 .
DIVIDEND In view
of losses incurred by the
Disclosures relating to amount recommended to be paid as dividend Company, your directors
do not recommend any
Dividend for the year
under review.
.
Conservation of
Energy: There are no
matters to be reported
under this head as the
Details regarding energy conservation Company is not engaged in
power-intensive
activities and hence not
applicable to this
company.
. Technology
Absorption: There are
no matters to be reported
under this head as the
Details regarding technology absorption Company is not entered
into any technical
collaboration
agreements.
Textual information (4)
Details regarding foreign exchange earnings and outgo [See below]
Textual information (5)
Disclosures in director’s responsibility statement [See below]
Details of material changes and commitment occurred during period Textual information (6)
affecting financial position of company [See below]
Textual information (7)
Particulars of loans guarantee investment under section 186 [TextBlock] [See below]
Particulars of contracts/arrangements with related parties under section Textual information (8)
188(1) [TextBlock] [See below]
Whether there are contracts/arrangements/transactions not at arm's
No
length basis
Whether there are material contracts/arrangements/transactions at
No
arm's length basis
Disclosure of extract of annual return as provided under section 92(3) Textual information (9)
[TextBlock] [See below]
Disclosure of statement on declaration given by independent directors
Not applicable
under section 149(6) [TextBlock]
Disclosure for companies covered under section 178(1) on
Textual information (10)
directors appointment and remuneration including other matters [See below]
provided under section 178(3) [TextBlock]
Disclosure of statement on development and implementation of risk Textual information (11)
management policy [TextBlock] [See below]

The requirement of
Constitution of CSR
Committee is applicable
Details on policy development and implementation by company on to the Company, details
corporate social responsibility initiatives taken during year of CSR policy are
[TextBlock] enumerated in point
No.28”

Disclosure as per rule 8(5) of companies accounts rules 2014 [TextBlock]

Textual information (12)
Disclosure of financial summary or highlights [TextBlock] [See below]
No change in nature of
Disclosure of change in nature of business [TextBlock] business during the year
Details of directors or key managerial personnels who were Textual information (13)
appointed or have resigned during year [TextBlock] [See below]
Disclosure of companies which have become or ceased to be its
Textual information (14)
subsidiaries, joint ventures or associate companies during [See below]
year [TextBlock]

3
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

1 .
DEPOSITS

Details relating to deposits covered under chapter v of companies act

T h e
[TextBlock] Company has not accepted
any deposits during the
year under
review.

Details of deposits which are not in compliance with requirements

Not applicable
of chapter v of act [TextBlock]
Details of significant and material orders passed by
Textual information (15)
regulators or courts or tribunals impacting going concern [See below]
status and company’s operations in future [TextBlock]
Details regarding adequacy of internal financial controls with Textual information (16)
reference to financial statements [TextBlock] [See below]
Disclosure of contents of corporate social responsibility policy Textual information (17)
[TextBlock] [See below]
Disclosure of appointment and remuneration of managerial personnels Textual information (18)
[TextBlock] [See below]
Ratio of remuneration of highest paid director to
Textual information (19)
employees who are not directors but receive remuneration [See below]
in excess of highest paid director during year
Disclosure regarding issue of sweat equity shares [TextBlock]
Textual information (20)
Class of shares issued as sweat equity shares [See below]
Textual information (21)
Disclosure of equity shares with differential rights [TextBlock] [See below]
Particulars of promoters, directors or key managerial personnels Textual information (22)
to whom such shares are issued [TextBlock] [See below]
Disclosure of composition of audit committee and non-acceptance
Textual information (23)
of any recommendation of audit committee along with reasons [See below]
[TextBlock]
Disclosures relating to employee stock option scheme explanatory Textual information (24)
[TextBlock] [See below]
Number of meetings of board [pure] 0

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Textual information (1)

Disclosure in board of directors report explanatory [Text Block]

BOARD’S REPORT

To,

The Members of

Bundl Technologies Private Limited

Your Directors take pleasure in presenting the Fifth Annual Report together with the Audited financial statements and the Auditors’ Report
on the business and operations of your Company for the financial year ended 31st March 2018.

1. PERIOD OF REPORT:

This report pertains to the period from 01st April 2017 to 31st March 2018.

2. FINANCIAL RESULTS

The Company’s financial performance, for the year ended March 31, 2018:

(Rs in Lacs)

Year ended Year ended

Particulars
31st March 2018 31st March 2017

44199.58
Revenue from operation & Sale of product 13306.95

Profit/(Loss) Before Tax (39731.26) (20516.67)

Less: Current Tax 0.00 0.00

Deferred Tax 0.00 0.00

Profit/(Loss) for the Year (39731.26) (20516.67)

5
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Add: Balance in Profit and Loss Account (34449.29) (13932.62)

Closing Balance (74180.55) (34449.29)

Earnings per share (38,930) (20105)

The Directors of the Company are taking all effective steps to increase the revenue and reduce the operating cost of the Company. Your
directors are confident that the Company will grow and prosper in the coming years.

3. MEETINGS OF BOARD OF DIRECTORS

Twelve Board (11) Meetings were held during the Financial Year ended March 31, 2018 i.e. on 07.04.2017, 25.05.2017, 15.06.2017,
21.09.2017, 22.09.2017, 17.11.2017, 08.01.2018, 24.01.2018, 08.02.2018, 14.03.2018 and 30.03.2018.

The maximum gap between any two Board Meetings was less than One Hundred and Twenty (120) days.

The names of members of the Board, their attendance at the Board Meetings are as under:

Name of Directors Number of Meetings attended/ Total Meetings (held during the F.Y. 2017-18)

Mr. Lakshmi Nandan Reddy Obul 11/11

Mr. Sriharsha Majety 11/11

Mr. Rahul Jaimini 11/11

Mr. Jayant Goel 02/11

Mr. Anand Daniel 03/11

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Mr. Mukul Arora 02/11

Mr. Vishal Vijay Gupta 02/11

Mr. Ashutosh Sharma *03/11

*Note:

· Mr. Ashutosh Sharma was appointed as Director in the Board Meeting dated 21.06.2017.

· The Change in Directorship has been disclosed in Director’s Report in Clause 17 “Directors and Key Managerial Personnel.”

4. DIRECTOR’S RESPONSIBILITY STATEMENT

Pursuant to Section 134(3) (c) and Section 134(5) of the Companies Act, 2013 the Board of Directors of the Company confirms that-

a) In the preparation of the annual accounts for the year ended 31st March, 2018, the applicable accounting standards read with requirements
set out under Schedule III to the Act, have been followed and there are no material departures from the same.

b) The Directors have selected such accounting policies as mentioned in Policy 1 of the Notes to the Financial Statements have been selected
and applied them consistently and made judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state
of affairs of the Company as at 31st March, 2018 and of the profit of the Company for the year ended on that date.

c) The Directors have taken proper and sufficient care for the 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 fraud and other irregularities.

d) The Directors have prepared the annual financial statements on a 'going concern' basis.

e) The Company being unlisted, sub clause (e) of section 134(3) of the Companies Act, 2013 pertaining to laying down internal financial
controls is not applicable to the Company.

f) The Directors have devised proper systems to ensure compliance with the provisions of all applicable laws and that such system is
adequate and operating effectively.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

5. DETAILS IN RESPECT OF FRAUDS REPORTED BY AUDITORS UNDER SUB-SECTION (12) OF SECTION 143 OTHER
THAN THOSE WHICH ARE REPORTABLE TO THE CENTRAL GOVERNMENT

No frauds have been reported by the Auditors under Section 143 (12) of the Companies Act, 2013 for the year under review.

6. COMPANY’S POLICIES ON APPOINTMENT OF DIRECTORS, REMUNERATION AND OTHER MATTERS:

The Company doesn’t fall under the purview of the criteria laid in Section 178 of the Companies Act, 2013 read with Rule 6 of The
Companies (Meeting of Board & its Powers) Rules, 2014. Therefore, reporting under this head shall not apply to the Company.

7. BOARD’S COMMENT ON THE AUDITORS’ REPORT

The observations of the Statutory Auditors, when read together with the relevant notes to the accounts and accounting policies are
self-explanatory and do not call for any further comment.

Secretarial Audit is not applicable to this company, as the company is a Private Limited Company.

8. PARTICULARS OF LOANS, GUARANTEES AND INVESTMENTS UNDER SECTION 186

The Company has not made any Investment, given guarantee and securities under Section 186 of Companies Act, 2013.

9. PARTICULARS OF CONTRACTS AND ARRANGEMENTS WITH RELATED PARTIES

During the year, the Company had not entered into any contract and arrangement with related parties under Section 188 of the Companies
Act, 2013.

10. STATUS OF COMPANY AFFAIRS

1. The Company is in the business of, inter alia, (i) operating an online marketplace, through its website and application for mobile and
handheld devices, that enables transactions between participant restaurants and customers, and also enabling delivery and other allied
services, and (ii) running the Kitchen.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

2. There has been no change in the business of the Company during the financial year ended 31st March 2018.

The highlights of the Company’s performance are as under: -

§ Revenue from operations increased from Rs. 13229.44 Lacs to Rs. 43312.94 Lacs.

§ Net Loss for the year is Rs. 39731.26 Lacs.

11. TRANSFER TO RESERVE:

During the year, the entire loss of the company was transferred to Reserve and Surplus.

12. DIVIDEND

In view of losses incurred by the Company, your directors do not recommend any Dividend for the year under review.

13. DISCLOSURES UNDER SECTION 134(3)(l) RELATING TO MATERIAL CHANGES AND COMMITMENTS

Except as disclosed elsewhere in this report, there have been no material changes and commitments affecting the financial position of the
Company occurred between the end of the financial year to which this financial statement relates and the date of this report.

14. CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION AND FOREIGN EXCHANGE EARNINGS/ OUTGO IN TERMS
OF SECTION 134(3)(m) OF THE COMPANIES ACT, 2013 AND RULE 8 OF COMPANIES (ACCOUNTS) RULES, 2014:

9
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

A. Conservation of Energy:

There are no matters to be reported under this head as the Company is not engaged in power-intensive activities and hence not applicable to
this company.

B. Technology Absorption:

There are no matters to be reported under this head as the Company is not entered into any technical collaboration agreements.

Particulars Financial Year ended 31st March, 2018 Financial Year ended 31st March, 2017

Foreign Exchange Earning -- --

Foreign Exchange Expenditure 8,61,34,959 12,16,72,899

C. Foreign Exchange Outflow/Inflow:

(Amount in INR)

15. STATEMENT INDICATING DEVELOPMENT AND IMPLEMENTATION OF RISK MANAGEMENT POLICY OF THE
COMPANY:

A Risk Management policy commensurate to size of our company has been placed before the Board for approval and adoption.

Risk Management is the process of identification, assessment and prioritization of risks followed by coordinated efforts to minimize, monitor
and mitigate/control the probability and/or impact of unfortunate events or to maximise the realization of opportunities.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

16. CORPORATE SOCIAL RESPONSIBILITY (CSR):

The requirement of Constitution of CSR Committee is not applicable to the Company.

17. DIRECTORS AND KEY MANAGERIAL PERSONNEL (KMP)

There has been a change in the constitution of Board during the year under review i.e. the structure of the Board had the following changes:

Effective Date Name of the Director Particulars

25.05.2017 Mr. Rahul Jaimini Change in Designation from Non-Executive Director to Executive Director.

21.06.2017 Mr. Ashutosh Sharma Appointment as Director

In view of the applicable provisions of the Companies Act, 2013, the Company is not mandatorily required to appoint any whole time KMPs.

18. SHARE CAPITAL:

During the year there was a change in the share capital of the company, Details mentioned below:

Sl. No Date Particulars

Reclassification of Authorized Share Capital into 5,00,000 Equity shares of Re.1/- each,

61,340 Series A CCPS of Rs.10/- each,

84,345 Series B CCPS of Rs.10/- each,

01 26.05.2017
1,11,766 Series C CCPS of Rs.10/- each,

29,793 Series D CCPS of Rs.10/- each, and

1,02,956 Series E CCPS of Rs. 10/- each.

Allotment of 10 Equity shares of Re.1/- each at a premium of Rs. 50,500.62/- and

02 15.06.2017

11
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

1,02,956 Series E CCPS of Rs. 10/- each at a premium of Rs. 50491.62/-

Reclassification of Authorized Share Capital into 5,00,000 Equity shares of Re.1/- each,

61,340 Series A CCPS of Rs.10/- each,

84,345 Series B CCPS of Rs.10/- each,

03 11.01.2018 1,11,766 Series C CCPS of Rs.10/- each,

29,793 Series D CCPS of Rs.10/- each,

1,02,956 Series E CCPS of Rs. 10/- each and

80,280 Series F CCPS of Rs. 10/- each

04 16.01.2018 Allotment of 48,174 Series F CCPS of Rs. 10/- each at premium of Rs. 79,823.61/-

Allotment of 10 Equity shares of Re.1/- each at a premium of Rs. 79,832.61/- and

05 08.02.2018
Series F 32,106 CCPS of Rs. 10/- each at a premium of Rs 79,823.61/-

19. DETAILS OF SUBSIDIARY, JOINT VENTURE OR ASSOCIATE COMPANIES

The Company does not have any Subsidiary, Joint Venture or Associate Company.

20. PARTICULARS OF EMPLOYEES’ REMUNERATION:

Company is a private company therefore disclosure in the board report relating to Section 197 of the Companies Act, 2013 read with Rule 5
of Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 as amended will not be applicable to the company.

21. EMPLOYEE STOCK OPTION PLAN:

In the year 2015 company has created a Bundl ESOP Plan 2015. The same has been approved by the board of directors and Shareholders of
the Company.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

SI.NO PARTICULARS DETAILS

The total number of shares covered by the Employee Stock Option scheme as
01 34,789
approved by the shareholders

02 Option granted during the year 8,249

40,635 (12,661 options were granted in 2015-16,

03 Total Options granted 5,544 options were granted in 2016-17 and 8,249
options were granted in 2017-18)

04 Options vested 22,089 (till date)

05 Options exercised --

06 The total number of shares arising as a result of exercise of option --

07 Options lapsed 9,594 (till date)

08 The exercise price 1 rupee per share

09 Variation of terms of options --

10 Money realized by exercise of options --

11 Total number of options in force 12,472

12 Employee wise details of options granted to

· Key managerial personnel --

Joseph Cherian (1287 options) (9%)

· Any other employee who receives a grant of options in any one year of
options amounting to 5% or more of options granted during that year.

· Identified Employees who were granted options during any one year,
equal to or exceeding 1% of the issued capital (excluding outstanding warrants -
and conversions) of the Company at the time of grant.

22. STATUTORY AUDITOR:

The Auditors, M/s. BSR and Associates LLP, (Firm Registration No. 116231W), hold office until the conclusion of the (2019-20) Annual
General Meeting.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

23. INTERNAL FINANCIAL CONTROL

The Company has in place adequate internal financial controls with reference to financial statements. During the year, such controls were
tested and no reportable material weakness in the design or operation was observed.

24. EXTRACT OF ANNUAL RETURN

The extract of Annual Return in Form No.MGT-9 as required under Section 92 of the Companies Act, 2013 for the financial year ending
March 31, 2018 is annexed hereto as Annexure A and forms part of this report.

25. CONSOLIDATED FINANCIAL STATEMENTS

Company doesn’t have any subsidiaries so there is no need to prepare consolidated financial statement for the F. Y. 2017-18.

26. MAINTENANCE OF COST RECORDS UNDER SECTION 148 (1) OF THE COMPANIES ACT, 2013

The Central Government has not specified the maintenance of cost records under Section 148 (1) of the Companies Act, 2013, for the
products/services of the Company.

27. PREVENTION OF SEXUAL HARASSMENT AT WORKPLACE

The Company is committed to provide a safe and conducive work environment to its employees during the year under review.

Your Directors further state that during the year, there were no cases filed pursuant to the Sexual Harassment of Women at Workplace
(Prevention, Prohibition and Redressal) Act, 2013.

28. CORPORATE SOCIAL RESPONSIBILITY (CSR) INITIATIVES

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Your Board of Directors during the year identified the Company’s requirement to constitute the Corporate Social Responsibility Committee
(CSR Committee) as per section 135 of the Companies Act. 2013. Accordingly, Your Board has constituted the CSR committee comprising
of following members at the Board of Directors Meeting held on 30.03.2018;

1. Sriharsha Majety - (Chairman)

2. Lakshmi Nandan Reddy Obul - (Member)

3. Rahul Jaimini – (Member)

The Company Secretary shall be the secretary to the Committee. The CSR Committee may invite other experts/ invitees as per its
requirements.

29. DEPOSITS

The Company has not accepted any deposits during the year under review.

30. DETAILS OF SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS, COURTS AND TRIBUNALS:

No significant and material order has been passed by the regulators, courts, tribunals impacting the going concern status and Company’s
operations in future.

31. GENERAL

Your Directors state that no disclosure or reporting is required in respect of the following items as there were no transactions on these items
during the year under review:

1. Details relating to deposits covered under Chapter V of the Companies Act, 2013.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

2. Issue of shares (including sweat equity shares) to employees of the Company under any scheme.

3. The Company has no subsidiary and neither the Managing Director nor the Whole-time Directors of the Company receive any
remuneration or commission from any of its subsidiaries.

4. No significant or material orders were passed by the Regulators or Courts or Tribunals which impact the going concern status and
Company’s operations in future.

32. ACKNOWLEDGMENT

Your Directors would like to express their sincere appreciation for the assistance and co-operation received from the banks, Government
authorities, customers, vendors and members during the year under review. Your Directors also wish to place on record their deep sense of
appreciation for the committed services by the Company’s executives, staff and workers.

For Bundl Technologies Private Limited

Sriharsha Majety Lakshmi Nandan Reddy Obul

Director Director

DIN: 06680073 DIN:06686145

Date: September 27, 2018 Date: September 27, 2018

Place: Bengaluru Place: Bengaluru

Textual information (2)

Description of state of companies affair

Bundl Technologies Private Limited Your Directors take pleasure in presenting the Fifth Annual Report together with the Audited financial
statements and the Auditors’ Report on the business and operations of your Company for the financial year ended 31st March 2018.

Textual information (3)

Disclosure relating to amounts if any which is proposed to carry to any reserves

1. TRANSFER TO RESERVE: During the year, the entire loss of the company was transferred to Reserve and Surplus.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Textual information (4)

Details regarding foreign exchange earnings and outgo

Particulars Financial Year ended 31st March, 2018 Financial Year ended 31st March, 2017 Foreign Exchange Earning -- -- Foreign
Exchange Expenditure 8,61,34,959 12,16,72,899C. Foreign Exchange
Outflow/Inflow:

Textual information (5)

Disclosures in director’s responsibility statement

1. DIRECTOR’S RESPONSIBILITY STATEMENT Pursuant to Section 134(3) (c) and Section 134(5) of the Companies Act, 2013 the
Board of Directors of the Company confirms that- a) In the preparation of the annual accounts for the year ended 31st March, 2018, the
applicable accounting standards read with requirements set out under Schedule III to the Act, have been followed and there are no material
departures from the same. b) The Directors have selected such accounting policies as mentioned in Policy 1 of the Notes to the Financial
Statements have been selected and applied them consistently and made judgments and estimates that are reasonable and prudent so as to give
a true and fair view of the state of affairs of the Company as at 31st March, 2018 and of the profit of the Company for the year ended on that
date. c) The Directors have taken proper and sufficient care for the 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 fraud and other irregularities. d) The
Directors have prepared the annual financial statements on a 'going concern' basis. e) The Company being unlisted, sub clause (e) of section
134(3) of the Companies Act, 2013 pertaining to laying down internal financial controls is not applicable to the Company. f) The Directors
have devised proper systems to ensure compliance with the provisions of all applicable laws and that such system is adequate and operating
effectively.

Textual information (6)

Details of material changes and commitment occurred during period affecting financial position of company
1. DISCLOSURES UNDER SECTION 134(3)(l) RELATING TO MATERIAL CHANGES AND COMMITMENTS Except as
disclosed elsewhere in this report, there have been no material changes and commitments affecting the financial position of the Company
occurred between the end of the financial year to which this financial statement relates and the date of this report.

Textual information (7)

Particulars of loans guarantee investment under section 186 [Text Block]

1. PARTICULARS OF LOANS, GUARANTEES AND INVESTMENTS UNDER SECTION 186

The Company has not made any Investment, given guarantee and securities under Section 186 of Companies Act, 2013.

Textual information (8)

Particulars of contracts/arrangements with related parties under section 188(1) [Text Block]
1. PARTICULARS OF CONTRACTS AND ARRANGEMENTS WITH RELATED PARTIES

During the year, the Company had not entered into any contract and arrangement with related parties under Section 188 of the Companies
Act, 2013.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Textual information (9)

Disclosure of extract of annual return as provided under section 92(3) [Text Block]
Annexure A

FORM NO. MGT-9

EXTRACT OF ANNUAL RETURN

As on financial year ended on 31.03.2018

Pursuant to Section 92(3) of the Companies Act, 2013 and rule 12(1) of the Company (Management & Administration) Rules, 2014

I. REGISTRATION & OTHER

DETAILS:

1 CIN U72200KA2013PTC096530

2 Registration Date 26th December, 2013

3 Name of the Company Bundl Technologies Private Limited

Category: Company limited by shares

4 Category/Sub-category of the Company
Sub Category: Indian Non-Government
Company

3rd Floor (Internally designated as 4th

Floor),

Maruthi Chambers, Survey No. 17/9B,

Roopena Agrahara, Bangalore – 560068,

Address of the Registered office & contact details
India
5

Email id: compliance@swiggy.in

Telephone: 08033013150

Website: www.swiggy.com

6 Whether listed or not No

Name, Address & contact details of the Registrar & Transfer

7 NA
Agent, if any.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

II. PRINCIPAL BUSINESS ACTIVITIES OF THE COMPANY

(All the business activities contributing 10% or more of the total turnover of the company shall be stated)

Name and Description of main NIC Code of the % to total turnover of the
Sl.No.
products/services Product/service Company

1 Food Ordering and Delivery Company 63,999

· Service Income 72.00%

· Delivery
18.00%
Income

III. PARTICULARS OF HOLDING, SUBSIDIARY AND

ASSOCIATE COMPANIES

Holding/ % of
Name and address of Applicable
SN CIN/GLN Subsidiary/ shares
the Company Section
Associate held

The Company does not have any Holding, subsidiary and

Associate company.

IV. SHARE HOLDING PATTERN

(Equity share capital breakup as percentage of total equity)

(i) Category-wise Share holding

%
No. of shares held at
No. of shares held at the Change
Category of the beginning of the
beginning of the year [As during
Shareholders year [As on
on 31-March-2017] the
31-March-2018]
year

% of % of
Demat Physical Total Total Demat Physical Total Total
Shares Shares

A. Promoters

(1) Indian

a) Individual/HUF - 1,00,000 1,00,000 98.00% - 1,00,000 1,00,000 98.00% -

19
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

b) Central Govt - - - - - - - - -

c) State Govt(s) - - - - - - - - -

d) Bodies Corp. - - - - - - - - -

e) Banks/ FI - - - - - - - - -

f) Any other - - - - - - - - -

Sub Total (A) (1) - 1,00,000 1,00,000 98.00% - 1,00,000 1,00,000 98.00% -

(2) Foreign

a) NRI Individuals - - - - - - - - -

b) Other Individuals - - - - - - - - -

c) Bodies Corp. - - - - - - - - -

d) Any other - - - - - - - - -

Sub Total (A) (2) - - - - - - - - -

TOTAL (A) - 1,00,000 1,00,000 98.00% - 1,00,000 1,00,000 98.00% -

B. Public Shareholding

1. Institutions

a) Mutual Funds - - - - - - - - -

b) Banks/FI - - - - - - - - -

c) Central Govt - - - - - - - - -

d) State Govt(s) - - - - - - - - -

e) Venture Capital
- - - - - - - - -
Funds

f) Insurance - - - - - - - - -

20
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

g) FIIs - - - - - - - - -

h) Foreign Venture
- - - - - - - - -
Capital Funds

i) Others (specify) - - - - - - - - -

Sub-total (B)(1): - - - - - - - - - -

2. Non-Institutions

a) Bodies Corp. - 2,050 2,050 2.00% - 2,070 2,070 2.00% -

i) Indian - - - - - - - - -

ii) Overseas - - - - - - - - -

b) Individuals

i) Individual
shareholders holding
- - - - - - - - -
nominal share capital
upto

ii) Individual
shareholders holding - - - - - - - - -
nominal share capital in

c) Others (Specify)

Non-Resident - - - - - - - - -

Overseas Corporate
- - - - - - - - -
Bodies

Foreign Nationals - - - - - - - - -

Clearing Members - - - - - - - - -

Trusts - - - - - - - - -

Foreign Bodies - - - - - - - - -

Sub-total (B)(2): - - 2,050 2,050 2.00% - 2,070 2,070 2.00% -

Total Public (B) - 2,050 2,050 2.00% - 2,070 2,070 2.00% -

21
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

C. Shares held by
Custodian for GDRs & - - - - - - - - -
ADRs

Grand Total - 1,02,050 1,02,050 100% - 1,02,070 1,02,070 100% -

*The Shareholding of persons other than promoters is shown under public shareholding as there is no other section in this form to disclose.

(ii) Shareholding of Promoter

% change in
Shareholder’s Shareholding at the Shareholding at the end of
SN shareholding
Name beginning of the year the year
during the year

No. of % of total shares % of shares pledged/ No. of % of total shares % of shares pledged/
Shares of the Company encumbered to total shares Shares of the Company encumbered to total shares

Lakshmi Nandan
1 25,000 24.50% -- 25,000 24.49% -- --
Reddy Obul

2 Sriharsha Majety 55,000 53.90% -- 55,000 53.88% -- --

3 Rahul Jaimini 20,000 19.60% -- 20,000 19.59% -- --

(iii) Change in Promoters’ Shareholding (please specify, if there is no change)

Shareholding at the beginning of the Cumulative Shareholding during the

SN Particulars
year year

% of total % of total
No. of Shares No. of shares
shares shares

1. Sriharsha Majety

At the beginning of the

55,000 53.90% 55,000 53.88%
year

Change during the year -- -- -- --

At the end of the year 55,000 53.90% 55,000 53.88%

Lakshmi Nandan Reddy

2.
Obul

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

At the beginning of the

25,000 24.50% 25,000 24.49%
year

Change during the year -- -- -- --

At the end of the year 25,000 24.50% 25,000 24.49%

3 Rahul Jaimini

At the beginning of the

20,000 19.60% 20,000 19.59%
year

Change during the year -- -- -- --

At the end of the year 20,000 19.60% 20,000 19.59%

(iv) Shareholding Pattern of top ten Shareholders

(Other than Directors, Promoters and Holders of GDRs and ADRs)

Shareholding at the beginning of Cumulative Shareholding during

SN Particulars
the year the year

% of total % of total
No. of Shares No. of shares
shares shares

1 SAIF Partners India V Ltd

At the beginning of the year 1,000 0.98 1,000 0.98

Change during the year -- -- -- --

At the end of the year 1,000 0.98 1,000 0.98

2 Accel India IV (Mauritius) Ltd.

At the beginning of the year 1,000 0.98 1,000 0.98

Change during the year -- -- -- --

At the end of the year 1,000 0.98 1,000 0.98

Norwest Venture Partners

3
VII-A-Mauritius

23
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

At the beginning of the year 10 0.01 10 0.01

Change during the year -- -- -- --

At the end of the year 10 0.01 10 0.01

4 Apoletto Asia Ltd.

At the beginning of the year 10 0.01 10 0.01

Change during the year -- -- -- --

At the end of the year 10 0.01 10 0.01

5 Harmony Partners (Mauritius) Ltd.

At the beginning of the year 10 0.01 10 0.01

Change during the year -- -- -- --

At the end of the year 10 0.01 10 0.01

6 RB Investments Pte. Ltd

At the beginning of the year 10 0.01 10 0.01

Change during the year -- -- -- --

At the end of the year 10 0.01 10 0.01

Bessemer India Capital Holdings II

7
Ltd

At the beginning of the year 10 0.01 10 0.01

Change during the year -- -- -- --

At the end of the year 10 0.01 10 0.01

8 Naspers Ventures B.V.

At the beginning of the year -- -- -- --

Add: Allotment made on

10 0.01 10 0.01
15-06-2017

24
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

At the end of the year 10 0.01 10 0.01

9 Inspired Elite Investments Limited

At the beginning of the year -- -- -- --

Add: Allotment made on

10 0.01 10 0.01
08-02-2018

At the end of the year 10 0.01 10 0.01

(v) Shareholding of Directors and Key Managerial Personnel:

Shareholding at the beginning of the Cumulative Shareholding during the

SN Particulars
year year

% of total % of total
No. of Shares No. of shares
shares shares

1 Sriharsha Majety

At the beginning of the

55,000 53.90 55,000 53.88
year

Changes during the year -- -- -- --

At the end of the year 55,000 53.90 55,000 53.88

Lakshmi Nandan Reddy

2
Obul

At the beginning of the

25,000 24.50 25,000 24.49
year

Changes during the year -- -- -- --

At the end of the year 25,000 24.50 25,000 24.49

3 Rahul Jaimini

At the beginning of the

20,000 19.60 20,000 19.59
year

Changes during the year -- -- -- --

At the end of the year 20,000 19.60 20,000 19.59

25
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

V. INDEBTEDNESS

Indebtedness of the Company including interest outstanding/accrued but not due for payment.

(Amt. Rs/Lacs)

Particulars Secured Loans excluding deposits Unsecured Loans Deposits Total Indebtedness

Indebtedness at the beginning of the financial year

i) Principal Amount 5000.00 -- -- --

ii) Interest due but not paid -- -- -- --

iii) Interest accrued but not due 47.53 -- -- --

Total (i+ii+iii) -- -- -- --

Change in Indebtedness during the Financial Year

*Addition -- -- -- --

*Reduction 3640.64 -- -- 3640.64

Net Change 3640.64 -- -- 3640.64

Indebtedness at the end of the financial year

i) Principal Amount 1406.89 1406.89

ii) Interest due but not paid 0 0

iii) Interest accrued but not due 0 0

Total (i+ii+iii) 1406.89 1406.89

VI. REMUNERATION OF DIRECTORS AND KEY MANAGERIAL PERSONNEL

A. Remuneration to Managing Director, Whole-time Directors and/or Manager:

26
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Name of
Total
SN Particulars of Remuneration MD/WTD/
Amount
Manager

Lakshmi
Sriharsha Rahul
Name Nandan Reddy (Rs/Lac)
Majety Jaimini
Obul

Designation Director Director Director

1 Gross Salary 1,00,00,008 72,00,000 1,00,00,008 2,72,00,016

(a) Salary as per provisions contained in

-- -- -- --
Section 17(1) of the income tax Act, 1961

(b) Value of perquisites u/s 17(2)

-- -- -- --
Income-tax Act, 1961

(c) Profits in lieu of salary u/s 17(3)

-- -- -- --
Income-tax Act, 1961

2 Stock Option -- -- -- --

3 Sweat Equity -- -- -- --

4 Commission -- -- -- --

- As % of profit -- -- -- --

- Others, specify -- -- -- --

Others, please specify (Other

5 -- -- -- --
allowances)

1,00,00,008 72,00,000 1,00,00,008 2,72,00,016

Total (A)

-- -- -- --
Ceiling as per the Act

B. Remuneration to Other Directors

SN Particulars of Remuneration Name of MD/WTD/ Manager Total Amount

(Rs/Lac)

1 Independent Directors -- -- -- --

27
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Fee for attending board Committee -- -- -- --

Commission -- -- -- --

Others, please specify -- -- -- --

Total (1) -- -- -- --

2 Other Non-Executive Directors -- -- -- --

Fee for attending board Committee -- -- -- --

Commission -- -- -- --

Others, please specify -- -- -- --

Total (2) -- -- -- --

Total (B) = (1+2) -- -- -- --

Total Managerial Remuneration -- -- -- --

Overall Ceiling as per the Act -- -- -- --

C. Remuneration to Key Managerial Personnel other than MD/Manager/WTD

Key Managerial Total

SN Particulars of Remuneration
Personnel Amount

Name (Rs/Lac)

Designation CEO CFO CS

1 Gross Salary -- -- -- --

(a) Salary as per provisions contained in Section 17(1) of

-- -- -- --
the income tax Act, 1961

(b) Value of perquisites u/s 17(2) Income-tax Act, 1961 -- -- -- --

(c) Profits in lieu of salary u/s 17(3) Income-tax Act, 1961 -- -- -- --

2 Stock Option -- -- -- --

3 Sweat Equity -- -- -- --

28
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

4 Commission -- -- -- --

- As % of profit -- -- -- --

- Others, specify -- -- -- --

5 Others, please specify (Other allowances) -- -- -- --

-- -- -- --
Total

*Note: The Company has not appointed any of the persons as KMP under the provisions of Companies Act, 2013.

VI. PENALTIES / PUNISHMENT / COMPOUNDING OF OFFENCES:

Section of the Brief Details of Penalty/ Punishment/ Authority Appeal made, if any
Type
Companies Act Description Compounding fees imposed [RD/NCLT/COURT] (give details)

A. COMPANY

Penalty -- -- -- -- --

Punishment -- -- -- -- --

Compounding -- -- -- -- --

B. DIRECTORS

Penalty -- -- -- -- --

Punishment -- -- -- -- --

Compounding -- -- -- -- --

C. OTHER OFFICERS
IN DEFAULT

Penalty -- -- -- -- --

Punishment -- -- -- -- --

Compounding -- -- -- -- --

29
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

For and on behalf of the Board of Directors

Bundl Technologies Private Limited

Sriharsha Majety Lakshmi Nandan Reddy Obul

Director Director

DIN: 06680073 DIN: 06686145

Date: ------------------------27th September, 2018 Date: ------------------------27th September, 2018

Place: Bengaluru Place: Bengaluru

Textual information (10)

Disclosure for companies covered under section 178(1) on directors appointment and remuneration including
other matters provided under section 178(3) [Text Block]
1. COMPANY’S POLICIES ON APPOINTMENT OF DIRECTORS, REMUNERATION AND OTHER MATTERS:

The Company doesn’t fall under the purview of the criteria laid in Section 178 of the Companies Act, 2013 read with Rule 6 of The
Companies (Meeting of Board & its Powers) Rules, 2014. Therefore, reporting under this head shall not apply to the Company.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Textual information (11)

Disclosure of statement on development and implementation of risk management policy [Text Block]
1. STATEMENT INDICATING DEVELOPMENT AND IMPLEMENTATION OF RISK MANAGEMENT POLICY OF THE
COMPANY:

A Risk Management policy commensurate to size of our company has been placed before the Board for approval and adoption.

Risk Management is the process of identification, assessment and prioritization of risks followed by coordinated efforts to minimize, monitor
and mitigate/control the probability and/or impact of unfortunate events or to maximise the realization of opportunities.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Textual information (12)

Disclosure of financial summary or highlights [Text Block]

1. FINANCIAL RESULTS

The Company’s financial performance, for the year ended March 31, 2018:

(Rs in Lacs)

Year ended Year ended

Particulars
31st March 2018 31st March 2017

44199.58
Revenue from operation & Sale of product 13306.95

Profit/(Loss) Before Tax (39731.26) (20516.67)

Less: Current Tax 0.00 0.00

Deferred Tax 0.00 0.00

Profit/(Loss) for the Year (39731.26) (20516.67)

Add: Balance in Profit and Loss Account (34449.29) (13932.62)

Closing Balance (74180.55) (34449.29)

Earnings per share (38,930) (20105)

The Directors of the Company are taking all effective steps to increase the revenue and reduce the operating cost of the Company. Your
directors are confident that the Company will grow and prosper in the coming years.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Textual information (13)

Details of directors or key managerial personnels who were appointed or have resigned during year [Text Block]
1. DIRECTORS AND KEY MANAGERIAL PERSONNEL (KMP)

There has been a change in the constitution of Board during the year under review i.e. the structure of the Board had the following changes:

Effective Date Name of the Director Particulars

25.05.2017 Mr. Rahul Jaimini Change in Designation from Non-Executive Director to Executive Director.

21.06.2017 Mr. Ashutosh Sharma Appointment as Director

In view of the applicable provisions of the Companies Act, 2013, the Company is not mandatorily required to appoint any whole time KMPs.

Textual information (14)

Disclosure of companies which have become or ceased to be its subsidiaries, joint ventures or associate companies
during year [Text Block]
1. DETAILS OF SUBSIDIARY, JOINT VENTURE OR ASSOCIATE COMPANIES

The Company does not have any Subsidiary, Joint Venture or Associate Company.

Textual information (15)

Details of significant and material orders passed by regulators or courts or tribunals impacting going concern
status and company’s operations in future [Text Block]
1. DETAILS OF SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS, COURTS AND TRIBUNALS:

No significant and material order has been passed by the regulators, courts, tribunals impacting the going concern status and Company’s
operations in future.

33
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Textual information (16)

Details regarding adequacy of internal financial controls with reference to financial statements [Text Block]
1. INTERNAL FINANCIAL CONTROL

The Company has in place adequate internal financial controls with reference to financial statements. During the year, such controls were
tested and no reportable material weakness in the design or operation was observed.

Textual information (17)

Disclosure of contents of corporate social responsibility policy [Text Block]

1. CORPORATE SOCIAL RESPONSIBILITY (CSR) INITIATIVES

Your Board of Directors during the year identified the Company’s requirement to constitute the Corporate Social Responsibility Committee
(CSR Committee) as per section 135 of the Companies Act. 2013. Accordingly, Your Board has constituted the CSR committee comprising
of following members at the Board of Directors Meeting held on 30.03.2018;

1. Sriharsha Majety - (Chairman)

2. Lakshmi Nandan Reddy Obul - (Member)

3. Rahul Jaimini – (Member)

The Company Secretary shall be the secretary to the Committee. The CSR Committee may invite other experts/ invitees as per its
requirements.

Textual information (18)

Disclosure of appointment and remuneration of managerial personnels [Text Block]

1. COMPANY’S POLICIES ON APPOINTMENT OF DIRECTORS, REMUNERATION AND OTHER MATTERS:

The Company doesn’t fall under the purview of the criteria laid in Section 178 of the Companies Act, 2013 read with Rule 6 of The
Companies (Meeting of Board & its Powers) Rules, 2014. Therefore, reporting under this head shall not apply to the Company.

34
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Textual information (19)

Ratio of remuneration of highest paid director to employees who are not directors but receive remuneration in
excess of highest paid director during year
1. PARTICULARS OF EMPLOYEES’ REMUNERATION: Company is a private company therefore disclosure in the board report
relating to Section 197 of the Companies Act, 2013 read with Rule 5 of Companies (Appointment and Remuneration of Managerial
Personnel) Rules, 2014 as amended will not be applicable to the company.

Textual information (20)

Class of shares issued as sweat equity shares

1. GENERAL Your Directors state that no disclosure or reporting is required in respect of the following items as there were no
transactions on these items during the year under review: 1. Details relating to deposits covered under Chapter V of the Companies
Act, 2013. 2. Issue of shares (including sweat equity shares) to employees of the Company under any scheme. 3. The Company
has no subsidiary and neither the Managing Director nor the Whole-time Directors of the Company receive any remuneration or commission
from any of its subsidiaries. 4. No significant or material orders were passed by the Regulators or Courts or Tribunals which impact the
going concern status and Company’s operations in future.

35
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Textual information (21)

Disclosure of equity shares with differential rights [Text Block]

1. SHARE CAPITAL:

During the year there was a change in the share capital of the company, Details mentioned below:

Sl. No Date Particulars

Reclassification of Authorized Share Capital into 5,00,000 Equity shares of Re.1/- each,

61,340 Series A CCPS of Rs.10/- each,

84,345 Series B CCPS of Rs.10/- each,

01 26.05.2017
1,11,766 Series C CCPS of Rs.10/- each,

29,793 Series D CCPS of Rs.10/- each, and

1,02,956 Series E CCPS of Rs. 10/- each.

Allotment of 10 Equity shares of Re.1/- each at a premium of Rs. 50,500.62/- and

02 15.06.2017
1,02,956 Series E CCPS of Rs. 10/- each at a premium of Rs. 50491.62/-

Reclassification of Authorized Share Capital into 5,00,000 Equity shares of Re.1/- each,

61,340 Series A CCPS of Rs.10/- each,

84,345 Series B CCPS of Rs.10/- each,

03 11.01.2018 1,11,766 Series C CCPS of Rs.10/- each,

29,793 Series D CCPS of Rs.10/- each,

1,02,956 Series E CCPS of Rs. 10/- each and

80,280 Series F CCPS of Rs. 10/- each

04 16.01.2018 Allotment of 48,174 Series F CCPS of Rs. 10/- each at premium of Rs. 79,823.61/-

Allotment of 10 Equity shares of Re.1/- each at a premium of Rs. 79,832.61/- and

05 08.02.2018
Series F 32,106 CCPS of Rs. 10/- each at a premium of Rs 79,823.61/-

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Textual information (22)

Particulars of promoters, directors or key managerial personnels to whom such shares are issued [Text Block]
1. DIRECTORS AND KEY MANAGERIAL PERSONNEL (KMP)

There has been a change in the constitution of Board during the year under review i.e. the structure of the Board had the following changes:

Effective Date Name of the Director Particulars

25.05.2017 Mr. Rahul Jaimini Change in Designation from Non-Executive Director to Executive Director.

21.06.2017 Mr. Ashutosh Sharma Appointment as Director

Textual information (23)

Disclosure of composition of audit committee and non-acceptance of any recommendation of audit committee
along with reasons [Text Block]
1. BOARD’S COMMENT ON THE AUDITORS’ REPORT

The observations of the Statutory Auditors, when read together with the relevant notes to the accounts and accounting policies are
self-explanatory and do not call for any further comment.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Textual information (24)

Disclosures relating to employee stock option scheme explanatory [Text Block]

1. EMPLOYEE STOCK OPTION PLAN:

In the year 2015 company has created a Bundl ESOP Plan 2015. The same has been approved by the board of directors and Shareholders of
the Company.

SI.NO PARTICULARS DETAILS

The total number of shares covered by the Employee Stock Option scheme as
01 34,789
approved by the shareholders

02 Option granted during the year 8,249

40,635 (12,661 options were granted in 2015-16,

03 Total Options granted 5,544 options were granted in 2016-17 and 8,249
options were granted in 2017-18)

04 Options vested 22,089 (till date of boards report)

05 Options exercised --

06 The total number of shares arising as a result of exercise of option --

07 Options lapsed 9,594 (till date of boards report)

08 The exercise price 1 rupee per share

09 Variation of terms of options --

10 Money realized by exercise of options --

11 Total number of options in force 12,472

12 Employee wise details of options granted to

· Key managerial personnel --

Joseph Cherian (1287 options) (9%) change tpo

joseph Cherian
· Any other employee who receives a grant of options in any one year of
options amounting to 5% or more of options granted during that year. (1287options) (9% of ESOP pool)

38
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

· Identified Employees who were granted options during any one year,
equal to or exceeding 1% of the issued capital (excluding outstanding warrants -
and conversions) of the Company at the time of grant.

[400200] Disclosures - Auditors report

Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table] ..(1)
Unless otherwise specified, all monetary values are in INR
Auditor's Clause not
Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis] favourable remark applicable
[Member] [Member]
01/04/2017 01/04/2017
to to
31/03/2018 31/03/2018
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in
auditors' report [Abstract]
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in
auditors' report [LineItems]
Textual information
Disclosure in auditors report relating to fixed assets (25) [See below]
Textual information
Disclosure relating to quantitative details of fixed assets (26) [See below]
Disclosure relating to physical verification and material discrepancies of fixed Textual information
assets (27) [See below]
Textual information
Disclosure relating to title deeds of immovable properties (28) [See below]
Textual information
Disclosure in auditors report relating to inventories (29) [See below]
Textual information
Disclosure in auditors report relating to loans (30) [See below]
Disclosure about loans granted to parties covered under section 189 of companies Textual information
act (31) [See below]
Disclosure in auditors report relating to compliance with Section 185 and 186 of Textual information
Companies Act, 2013 (32) [See below]
Textual information
Disclosure in auditors report relating to deposits accepted (33) [See below]
Textual information
Disclosure in auditors report relating to maintenance of cost records (34) [See below]
Textual information
Disclosure in auditors report relating to statutory dues [TextBlock] (35) [See below]
Disclosure relating to regularity in payment of undisputed statutory dues Textual information
[TextBlock] (36) [See below]
Textual information
Disclosure relating to disputed statutory dues [TextBlock] (37) [See below]
Textual information
Disclosure in auditors report relating to default in repayment of financial dues (38) [See below]
Disclosure in auditors report relating to public offer and term loans used for Textual information
purpose for which those were raised (39) [See below]
Disclosure in auditors report relating to fraud by the company or on the Textual information
company by its officers or its employees reported during period (40) [See below]
Textual information
Disclosure in auditors report relating to managerial remuneration (41) [See below]
Textual information
Disclosure in auditors report relating to Nidhi Company (42) [See below]
Textual information
Disclosure in auditors report relating to transactions with related parties (43) [See below]
Disclosure in auditors report relating to preferential allotment or private Textual information
placement of shares or convertible debentures (44) [See below]
Disclosure in auditors report relating to non-cash transactions with directors Textual information
or persons connected with him (45) [See below]
Disclosure in auditors report relating to registration under section 45-IA of Textual information
Reserve Bank of India Act, 1934 (46) [See below]

39
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Details regarding auditors [Table] ..(1)

Unless otherwise specified, all monetary values are in INR
Auditors [Axis] 1
01/04/2017
to
31/03/2018
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
B S R & Associates.
Name of audit firm LLP
Name of auditor signing report Ashish Chadha
Firms registration number of audit firm 116231W/W-100024
Membership number of auditor 500160
Address of auditors Bangalore
Permanent account number of auditor or auditor's firm AADFB6889R
SRN of form ADT-1 Z99999999
Date of signing audit report by auditors 27/09/2018
Date of signing of balance sheet by auditors 27/09/2018

Unless otherwise specified, all monetary values are in INR

01/04/2017
to
31/03/2018
Textual information (47)
Disclosure in auditor’s report explanatory [TextBlock] [See below]
Whether companies auditors report order is applicable on company Yes
Whether auditors' report has been qualified or has any reservations or
No
contains adverse remarks

Textual information (25)

Disclosure in auditors report relating to fixed assets

In respect of the Annexure referred to in paragraph 1 of our report to the Members of Bundl Technologies Private Limited (“the Company”)
for the year ended 31 March 2018, we report that: (i) (a) The Company has maintained proper records showing full particulars,
including quantitative details and situation of fixed assets. (b) The Company has a regular programme of physical verification of its fixed
assets by which fixed assets are verified every year. In our opinion, this periodicity of physical verification is reasonable having regard to the
size of the Company and the nature of its assets. Management has appropriately dealt with the discrepancies noticed on such verification.

Textual information (26)

Disclosure relating to quantitative details of fixed assets

(b) According to the information and explanations given to us the Company does not have any immovable properties. Accordingly, the
provisions of clause 3(i)(c) of the order is not applicable to the Company.

Textual information (27)

Disclosure relating to physical verification and material discrepancies of fixed assets

(b) The Company has a regular programme of physical verification of its fixed assets by which fixed assets are verified every year. In our
opinion, this periodicity of physical verification is reasonable having regard to the size of the Company and the nature of its assets.
Management has appropriately dealt with the discrepancies noticed on such verification.

Textual information (28)

Disclosure relating to title deeds of immovable properties

(b) According to the information and explanations given to us the Company does not have any immovable properties. Accordingly, the
provisions of clause 3(i)(c) of the order is not applicable to the Company.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Textual information (29)

Disclosure in auditors report relating to inventories

(i) The inventory has been physically verified by the management during the year. In our opinion, the frequency of such
verification is reasonable. The discrepancies noticed on verification between the physical stock and the book records were not material.

Textual information (30)

Disclosure in auditors report relating to loans

(i) According to the information and explanations given to us, 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 ("the Act").
Accordingly, the provisions of clause 3(iii) (a), (b) and (c) of the Order are not applicable to the Company.

Textual information (31)

Disclosure about loans granted to parties covered under section 189 of companies act
(i) According to the information and explanations given to us, there are no loans, investments, guarantees and security given
in respect of which provisions of section 185 and 186 of the Act are applicable. Accordingly, the provisions of clause 3(iv) of the Order is not
applicable to the Company.

Textual information (32)

Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013
(i) According to the information and explanations given to us, there are no loans, investments, guarantees and security given
in respect of which provisions of section 185 and 186 of the Act are applicable. Accordingly, the provisions of clause 3(iv) of the Order is not
applicable to the Company.

Textual information (33)

Disclosure in auditors report relating to deposits accepted

(i) The Company has not accepted any deposits from the public.

Textual information (34)

Disclosure in auditors report relating to maintenance of cost records

(i) The Central Government has not prescribed the maintenance of cost records under section 148(1) of the Act for any of the
products manufactured/services rendered by the Company.

Textual information (35)

Disclosure in auditors report relating to statutory dues [Text Block]

(i) According to the information and explanations given to us and on the basis of our examination of the records of the Company,
amounts deducted / accrued in the books of account in respect of undisputed statutory dues including provident fund, employees state
insurance, income-tax, service-tax, value added tax, goods and service tax, cess and any other material statutory dues have generally been
regularly deposited during the year by the Company with the appropriate authorities. As explained to us, the Company did not have any dues
on account of sales-tax, duty of customs and duty of excise.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Textual information (36)

Disclosure relating to regularity in payment of undisputed statutory dues [Text Block]

According to the information and explanations given to us, no undisputed amounts payable in respect of provident fund, employees state
insurance, income-tax, service-tax, value added tax, goods and service tax, cess and any other material statutory dues were in arrears, as at 31
March 2018, for a period of more than six months from the date they became payable.

Textual information (37)

Disclosure relating to disputed statutory dues [Text Block]

(vii) ) According to the information and explanations given to us, there are no material dues of provident fund, employees state insurance,
income-tax, service-tax, value added tax and goods and service tax which have not been deposited with the appropriate authorities on account
of any dispute.

Textual information (38)

Disclosure in auditors report relating to default in repayment of financial dues

(vii) In our opinion and according to the information and explanations given to us, the Company has not defaulted in repayment
of loans or borrowings to financial institutions and banks. The Company did not have any outstanding loans or borrowings from government
and there are no dues to debenture holders during the year.

Textual information (39)

Disclosure in auditors report relating to public offer and term loans used for purpose for which those were raised
(vii) According to the information and explanations given to us and based on examination of the records of the Company, there
are no term loans obtained by the Company during the year. However, the Company had obtained a term loan during the previous year
amounting to Rs 500,000,000, which could not be applied for the purpose for which it was obtained as the amount was pending utilization
and was invested temporarily in mutual funds. During the current year, such term loan has been utilized for the purpose for which they were
obtained. The Company has not raised any money by way of initial public offer or further public offer (including debt instruments) during the
year.

Textual information (40)

Disclosure in auditors report relating to fraud by the company or on the company by its officers or its employees
reported during period
(vii) According to the information and explanations given to us, no material fraud by the company or on the Company by its
officers and employees has been noticed or reported during the year.

Textual information (41)

Disclosure in auditors report relating to managerial remuneration

(vii) According to the information and explanations given to us, the Company is a private limited Company and accordingly the
provisions of Section 197 read with Schedule V to the Act are not applicable to the Company.

Textual information (42)

Disclosure in auditors report relating to Nidhi Company

(vii) According to the information and explanations given to us, in our opinion, the Company is not a Nidhi Company.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Textual information (43)

Disclosure in auditors report relating to transactions with related parties

(vii) According to the information and explanations given to us and based on our examination of the records of the Company,
transactions with the related parties are in compliance with Section 188 of the Act, where applicable, and details of such transactions have
been disclosed in the financial statements as required by the applicable accounting standards. The provisions of Section 177 are not
applicable to the Company.

Textual information (44)

Disclosure in auditors report relating to preferential allotment or private placement of shares or convertible
debentures
(vii) According to the information and explanations given to us and based on our examination of the records of the Company, the
Company has made private placement of its equity and preference shares during the current year in compliance with the provision of Section
42 of the Act. The Company has utilized the funds for the purpose for which they were raised, except for the amounts given in the table
below which have not been utilized as on 31 March 2018: Nature of Security (Equity Share/ Preference Share/ Convertible Debenture)
Purpose for which funds raised Total Amount Raised /opening unutilized balance Amount utilized for the other purpose Unutilized balance
as at Balance Sheet date Remarks, if any • Series C – 0.1% compulsorily convertible cumulative preference shares • Series D – 0.1%
compulsorily convertible cumulative preference shares • Series E – equity shares • Series E - .01% compulsorily convertible cumulative
preference shares • Series F Equity Share • Series F - .01% compulsorily convertible cumulative preference shares Fund the expansion
and growth of the Company 12,729,721,548 - 8,559,424,245

Textual information (45)

Disclosure in auditors report relating to non-cash transactions with directors or persons connected with him
(vii) According to the information and explanations given to us and based on our examination of the records of the Company, the
Company has not entered into non-cash transactions with directors or persons connected with him.

Textual information (46)

Disclosure in auditors report relating to registration under section 45-IA of Reserve Bank of India Act, 1934
(vii) According to the information and explanation given to us and in our opinion the Company is not required to be registered
under Section 45-IA of the Reserve Bank of India Act, 1934.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Textual information (47)

Disclosure in auditor’s report explanatory [Text Block]

INDEPENDENT AUDITORS’ REPORT

To The Members of Bundl Technologies Private Limited

Report on the Audit of the Financial Statements (prepared as per Accounting Standards)

We have audited the accompanying financial statements (prepared as per Accounting Standards) of
Bundl Technologies Private Limited ("the Company"), which comprise the Balance Sheet as at
31 March 2018, the Statement of Profit and Loss and the Cash Flow Statement for the year then ended, and, a summary of the significant
accounting policies and other explanatory information.

Management's Responsibility for the Financial Statements

The Company's management and Board of Directors are 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 state of affairs, profit/loss and
cash flows of the Company in accordance with the accounting principles generally accepted in India, including the Accounting Standards
specified under section 133 of the Act.

This responsibility also 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; and design, implementation and maintenance of
adequate internal financial controls that were 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.

In preparing the financial statements, management is responsible for assessing the Company’s ability to continue as a going concern,
disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends
to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

Auditors’ 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

44
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

the audit report under the provisions of the Act and the Rules made thereunder.

We conducted our audit of the financial statements 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.

Auditors’ Responsibility (continued)

An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the financial statements. The
procedures selected depend on the auditors’ 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. An audit also includes evaluating the appropriateness of the 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 are also responsible to conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the
audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the entity’s
ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in the auditors’
report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify the opinion. Our conclusions are
based on the audit evidence obtained up to the date of the auditors’ report. However, future events or conditions may cause an entity to cease
to continue as a going concern.

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 31 March 2018, its loss and its cash flows for the year ended on that
date.

45
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditors’ Report) Order, 2016 ("the Order") issued by the Central Government in terms of Section
143(11) of the Act, we give in "Annexure A" a statement on the matters specified in paragraphs 3 and 4 of the Order.

2. As required by Section 143(3) of the Act, we 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
purposes of our audit.

b) In our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our examination of
those books.

c) The Balance Sheet, the Statement of Profit and Loss and the Cash Flow Statement dealt with by this Report are in agreement with the
books of account.

Report on Other Legal and Regulatory Requirements (continued)

d) In our opinion, the aforesaid financial statements comply with the Accounting Standards specified under section 133 of the Act.

e) On the basis of the written representations received from the directors as on 31 March 2018 taken on record by the Board of Directors,
none of the directors is disqualified as on 31 March 2018 from being appointed as a director in terms of Section 164(2) of the Act.

f) With respect to the adequacy of the internal financial controls with reference to financial statements of the Company and the operating
effectiveness of such controls, refer to our separate Report in "Annexure B".

g) With respect to the Other Matter to be included in the Auditors’ 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:

46
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

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.

iv. The disclosures in the financial statements regarding holdings as well as dealings in specified bank notes during the period from 8
November 2016 to 30 December 2016 have not been made since they do not pertain to the financial year ended 31 March 2018. However,
amounts as appearing in the audited financial statements for the period ended 31 March 2017 have been disclosed.

for B S R & Associates. LLP

Chartered Accountants
Firm’s registration number: 116231W/W-100024

Ashish Chadha
Partner
Membership number: 500160
Bangalore

Date:

[400500] Disclosures - Secretarial audit report

Unless otherwise specified, all monetary values are in INR
01/04/2017
to
31/03/2018
Disclosure in secretarial audit report explanatory [TextBlock]
Whether secretarial audit report is applicable on company No

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

[100100] Balance sheet

Unless otherwise specified, all monetary values are in INR
31/03/2018 31/03/2017
Balance sheet [Abstract]
Equity and liabilities [Abstract]
Shareholders' funds [Abstract]
Share capital 48,06,870 29,74,490
Reserves and surplus 898,23,83,311 141,03,90,814
Total shareholders' funds 898,71,90,181 141,33,65,304
Share application money pending allotment 0 0
Non-current liabilities [Abstract]
Long-term borrowings 0 36,06,89,655
Other long-term liabilities 0 0
Long-term provisions 4,36,76,017 2,22,26,979
Total non-current liabilities 4,36,76,017 38,29,16,634
Current liabilities [Abstract]
Short-term borrowings 14,06,89,655 0
Trade payables 69,67,27,206 24,16,70,342
Other current liabilities 64,37,87,494 35,19,58,696
Short-term provisions 5,77,79,935 1,30,15,348
Total current liabilities 153,89,84,290 60,66,44,386
Total equity and liabilities 1,056,98,50,488 240,29,26,324
Assets [Abstract]
Non-current assets [Abstract]
Fixed assets [Abstract]
Tangible assets 23,60,59,188 11,12,11,136
Intangible assets 4,96,08,073 76,66,812
Tangible assets capital work-in-progress 58,39,820 40,41,993
Total fixed assets 29,15,07,081 12,29,19,941
Non-current investments 5,00,00,000 0
Long-term loans and advances 12,35,95,978 2,56,74,289
Total non-current assets 46,51,03,059 14,85,94,230
Current assets [Abstract]
Current investments 844,38,53,635 182,43,70,545
Inventories 53,82,463 4,79,179
Trade receivables 22,17,42,493 5,79,14,243
Cash and bank balances 119,86,56,336 25,85,50,957
Short-term loans and advances 12,59,45,546 7,95,22,181
Other current assets 10,91,66,956 3,34,94,989
Total current assets 1,010,47,47,429 225,43,32,094
Total assets 1,056,98,50,488 240,29,26,324

[400300] Disclosures - Signatories of financial statements

Details of directors signing financial statements [Table] ..(1)

Unless otherwise specified, all monetary values are in INR
Directors signing financial statements [Axis] 1 2
01/04/2017 01/04/2017
to to
31/03/2018 31/03/2018
Details of signatories of financial statements [Abstract]
Details of directors signing financial statements [Abstract]
Details of directors signing financial statements [LineItems]
Name of director signing financial statements [Abstract]
LAKSHMI
First name of director SRIHARSHA
NANDAN
Middle name of director REDDY
Last name of director MAJETY OBUL
Designation of director Director Director
Director identification number of director 06680073 06686145
Date of signing of financial statements by director 27/09/2018 27/09/2018

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

[100400] Cash flow statement, indirect

Unless otherwise specified, all monetary values are in INR
01/04/2017 01/04/2016
to to 31/03/2016
31/03/2018 31/03/2017
Statement of cash flows [Abstract]
Whether cash flow statement is applicable on company Yes Yes
Cash flows from used in operating activities [Abstract]
Profit before extraordinary items and tax -397,31,26,640 -205,16,67,138
Adjustments for reconcile profit (loss) [Abstract]
Adjustments to profit (loss) [Abstract]
Adjustments for finance costs 6,25,21,300 1,80,74,949
Adjustments for depreciation and amortisation expense 7,11,70,836 4,49,84,477
Adjustments for impairment loss reversal of impairment loss
40,25,511 1,03,20,982
recognised in profit or loss
Adjustments for share-based payments 6,10,60,590 1,90,79,307
Other adjustments for which cash effects are investing or
financing cash flow (A) -19,11,91,512 (B) -11,69,20,952

Other adjustments to reconcile profit (loss) (C) -6,99,62,837 (D) -61,66,012

Other adjustments for non-cash items (E) -4,97,993 (F) -21,40,912
Total adjustments to profit (loss) -6,28,74,105 -3,27,68,161
Adjustments for working capital [Abstract]
Adjustments for decrease (increase) in inventories -49,03,285 -4,79,179
Adjustments for decrease (increase) in trade receivables -16,38,28,250 -1,99,71,783
Adjustments for decrease (increase) in other current assets -3,56,25,933 -65,82,958
Adjustments for increase (decrease) in trade payables 45,50,56,864 16,60,60,804

Adjustments for increase (decrease) in other current liabilities (G) 22,56,83,109 (H) 5,07,28,975
Adjustments for provisions 6,62,13,626 2,34,91,485
Total adjustments for working capital 54,25,96,131 21,32,47,344
Total adjustments for reconcile profit (loss) 47,97,22,026 18,04,79,183
Net cash flows from (used in) operations -349,34,04,614 -187,11,87,955
Income taxes paid (refund) -1,04,28,606 92,76,347
Net cash flows from (used in) operating activities before extraordinary
-348,29,76,008 -188,04,64,302
items
Net cash flows from (used in) operating activities -348,29,76,008 -188,04,64,302
Cash flows from used in investing activities [Abstract]
Other cash receipts from sales of equity or debt instruments of other
1,285,35,33,384 433,27,04,990
entities
Proceeds from sales of tangible assets -18,90,73,472 -9,80,30,483
Purchase of tangible assets 1,933,18,24,961 406,37,16,929
Interest received 2,99,16,805 4,80,012
Income taxes paid (refund) 0 0
Other inflows (outflows) of cash -1,30,66,865 -25,03,745
Net cash flows from (used in) investing activities before extraordinary
-665,05,15,109 16,89,33,845
items
Proceeds from extraordinary items 12,24,260 35,17,423
Net cash flows from (used in) investing activities -664,92,90,849 17,24,51,268
Cash flows from used in financing activities [Abstract]
Proceeds from issuing shares 13,03,352 3,35,810
Proceeds from issuing other equity instruments 1,160,84,86,999 147,36,86,523
Proceeds from borrowings 0 50,00,00,000
Repayments of borrowings 35,93,10,345 0
Interest paid 6,72,75,211 1,33,21,038
Income taxes paid (refund) 0 0
Other inflows (outflows) of cash -12,38,99,424 -3,30,29,798
Net cash flows from (used in) financing activities before extraordinary
1,105,93,05,371 192,76,71,497
items
Net cash flows from (used in) financing activities 1,105,93,05,371 192,76,71,497
Net increase (decrease) in cash and cash equivalents before effect of
92,70,38,514 21,96,58,463
exchange rate changes
Net increase (decrease) in cash and cash equivalents 92,70,38,514 21,96,58,463
Cash and cash equivalents cash flow statement at end of period 3,63,88,749

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Footnotes
(A) Profit on sale of mutual funds : -191191512
(B) Profit on sale of mutual funds : -116920952
(C) Interest income : -69962837
(D) Interest income : -6166012
(E) Profit on sale of property, plant and equipment : -497993
(F) Profit on sale of property, plant and equipment : -2140912
(G) Other current liabilities : 380456772 Loans and advances : -154773663
(H) Other current liabilities : 84650012 Loans and advances : -33921037

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

[200100] Notes - Share capital

Disclosure of classes of share capital [Table] ..(1)

Unless otherwise specified, all monetary values are in INR
Classes of share capital [Axis] Share capital [Member] Equity shares [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Number of shares authorised [shares] 9,71,256 [shares] 8,20,000 [shares] 5,00,000 [shares] 5,00,000
Value of shares authorised 52,12,560 37,00,000 5,00,000 5,00,000
Number of shares issued [shares] 5,72,550 [shares] 7,87,244 [shares] 1,02,070 [shares] 5,00,000
Value of shares issued 48,06,870 33,72,440 1,02,070 5,00,000
Number of shares subscribed and fully paid [shares] 5,72,550 [shares] 3,89,294 [shares] 1,02,070 [shares] 1,02,050
Value of shares subscribed and fully paid 48,06,870 29,74,490 1,02,070 1,02,050
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0 0
Total number of shares subscribed [shares] 5,72,550 [shares] 3,89,294 [shares] 1,02,070 [shares] 1,02,050
Total value of shares subscribed 48,06,870 29,74,490 1,02,070 1,02,050
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 5,72,550 [shares] 3,89,294 [shares] 1,02,070 [shares] 1,02,050
Value of shares called 48,06,870 29,74,490 1,02,070 1,02,050
Calls unpaid [Abstract]
Calls unpaid by directors and officers
[Abstract]
Calls unpaid by directors 0 0 0 0
Calls unpaid by officers 0 0 0 0
Total calls unpaid by directors and
0 0 0 0
officers
Calls unpaid by others 0 0 0 0
Total calls unpaid 0 0 0 0
Forfeited shares 0 0 0 0
Forfeited shares reissued 0 0 0 0
Value of shares paid-up 48,06,870 29,74,490 1,02,070 1,02,050
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued in private
placement arising out of conversion of
[shares] 0 [shares] 0 [shares] 0 [shares] 0
debentures preference shares during
period
Number of shares issued in other private
[shares] 0 [shares] 0 [shares] 0 [shares] 0
placement
Number of shares issued as preferential
allotment arising out of conversion of
[shares] 0 [shares] 0 [shares] 0 [shares] 0
debentures preference shares during
period
Number of shares issued as other
[shares] 0 [shares] 0 [shares] 0 [shares] 0
preferential allotment
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
[shares] 0 [shares] 0 [shares] 0 [shares] 0
amalgamation
Number of other issues of shares [shares] 1,83,256 [shares] 1,41,569 [shares] 20 [shares] 10
Number of shares issued under employee
[shares] 0 [shares] 0 [shares] 0 [shares] 0
stock option plan
Number of other issue of shares
arising out of conversion of [shares] 0 [shares] 0 [shares] 0 [shares] 0
securities
Total aggregate number of shares issued
[shares] 1,83,256 [shares] 1,41,569 [shares] 20 [shares] 10
during period

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Decrease in number of shares during period

[Abstract]
Number of shares redeemed [shares] 0 [shares] 0
Number of shares bought back [shares] 0 [shares] 0 [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Total decrease in number of shares during
[shares] 0 [shares] 0 [shares] 0 [shares] 0
period
Total increase (decrease) in number of
[shares] 1,83,256 [shares] 1,41,569 [shares] 20 [shares] 10
shares outstanding
Number of shares outstanding at end of period [shares] 5,72,550 [shares] 3,89,294 [shares] 1,02,070 [shares] 1,02,050
Reconciliation of value of shares outstanding
[Abstract]
Changes in share capital [Abstract]
Increase in share capital during period
[Abstract]
Amount of public issue during period 0 0 0 0
Amount of bonus issue during period 0 0 0 0
Amount of rights issue during period 0 0 0 0
Amount of private placement issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other private placement issue
0 0 0 0
during period
Amount of preferential allotment issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other preferential allotment
0 0 0 0
issue during period
Amount of issue allotted for
contracts without payment 0 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0 0
amalgamation during period
Amount of other issues during period 18,32,380 14,15,600 20 10
Amount of employee stock option plan
0 0 0 0
issued during period
Amount of other issue arising out of
conversion of securities during 0 0 0 0
period
Total aggregate amount of increase in
18,32,380 14,15,600 20 10
share capital during period
Decrease in share capital during period
[Abstract]
Decrease in amount of shares redeemed 0 0
Decrease in amount of shares bought back 0 0 0 0
Other decrease in amount of shares 0 0 0 0
Total decrease in share capital during
0 0 0 0
period
Total increase (decrease) in share capital 18,32,380 14,15,600 20 10
Share capital at end of period 48,06,870 29,74,490 1,02,070 1,02,050
Shares in company held by holding company or
ultimate holding company or by its subsidiaries
or associates [Abstract]
Shares in company held by holding company [shares] 0 [shares] 0 [shares] 0 [shares] 0
Shares in company held by ultimate holding
[shares] 0 [shares] 0 [shares] 0 [shares] 0
company
Shares in company held by subsidiaries of its
[shares] 0 [shares] 0 [shares] 0 [shares] 0
holding company
Shares in company held by subsidiaries of its
[shares] 0 [shares] 0 [shares] 0 [shares] 0
ultimate holding company
Shares in company held by associates of its
[shares] 0 [shares] 0 [shares] 0 [shares] 0
holding company
Shares in company held by associates of its
[shares] 0 [shares] 0 [shares] 0 [shares] 0
ultimate holding company
Total shares in company held by holding company
or ultimate holding company or by its [shares] 0 [shares] 0 [shares] 0 [shares] 0
subsidiaries or associates
Shares reserved for issue under options
and contracts or commitments for sale of [shares] 0 [shares] 0 [shares] 0 [shares] 0
shares or disinvestment
Amount of shares reserved for issue under options
and contracts or commitments for sale of shares or 0 0 0 0
disinvestment

52
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Description of terms of shares reserved for issue

under options and contracts or commitments for - 0 0
sale of shares or disinvestment
Aggregate number of fully paid-up shares issued
pursuant to contracts without payment being [shares] 0 [shares] 0 [shares] 0 [shares] 0
received in cash during last five years
Aggregate number of fully paid-up shares
issued by way of bonus shares during last [shares] 0 [shares] 0 [shares] 0 [shares] 0
five years
Aggregate number of shares bought back during
[shares] 0 [shares] 0 [shares] 0 [shares] 0
last five years
Original paid-up value of forfeited shares 0 0 0 0
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
Application money received for
allotment of securities and due for 7,34,99,447 2,46,78,232 0 0
refund, principal
Application money received for
allotment of securities and due for 0 0 0 0
refund, interest accrued
Total application money received for
allotment of securities and due for refund 7,34,99,447 2,46,78,232 0 0
and interest accrued thereon
Number of shares proposed to be issued [shares] 0 [shares] 0 [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0 0 0

53
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of classes of share capital [Table] ..(2)

Unless otherwise specified, all monetary values are in INR
Classes of share capital [Axis] Equity shares 1 [Member] Preference shares [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Type of share Equity Equity
Number of shares authorised [shares] 5,00,000 [shares] 5,00,000 [shares] 4,71,256 [shares] 3,20,000
Value of shares authorised 5,00,000 5,00,000 47,12,560 32,00,000
Number of shares issued [shares] 1,02,070 [shares] 5,00,000 [shares] 4,70,480 [shares] 2,87,244
Value of shares issued 1,02,070 5,00,000 47,04,800 28,72,440
Number of shares subscribed and fully paid [shares] 1,02,070 [shares] 1,02,050 [shares] 4,70,480 [shares] 2,87,244
Value of shares subscribed and fully paid 1,02,070 1,02,050 47,04,800 28,72,440
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0 0
Total number of shares subscribed [shares] 1,02,070 [shares] 1,02,050 [shares] 4,70,480 [shares] 2,87,244
Total value of shares subscribed 1,02,070 1,02,050 47,04,800 28,72,440
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 1,02,070 [shares] 1,02,050 [shares] 4,70,480 [shares] 2,87,244
Value of shares called 1,02,070 1,02,050 47,04,800 28,72,440
Calls unpaid [Abstract]
Calls unpaid by directors and officers
[Abstract]
Calls unpaid by directors 0 0 0 0
Calls unpaid by officers 0 0 0 0
Total calls unpaid by directors and
0 0 0 0
officers
Calls unpaid by others 0 (A) 0 0 0
Total calls unpaid 0 0 0 0
Forfeited shares 0 0 0 0
Forfeited shares reissued (B) 0 0 0 0
Value of shares paid-up 1,02,070 1,02,050 47,04,800 28,72,440
Par value per share [INR/shares] 1 [INR/shares] 1
Amount per share called in case shares not fully
[INR/shares] 0 [INR/shares] 0
called
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0
Number of shares issued in private
placement arising out of conversion of
[shares] 0 [shares] 0 [shares] 0 [shares] 0
debentures preference shares during
period
Number of shares issued in other private
[shares] 0 [shares] 0 [shares] 0 [shares] 0
placement
Number of shares issued as preferential
allotment arising out of conversion of
[shares] 0 [shares] 0 [shares] 0 [shares] 0
debentures preference shares during
period
Number of shares issued as other
[shares] 0 [shares] 0 [shares] 0 [shares] 0
preferential allotment
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
[shares] 0 [shares] 0 [shares] 0 [shares] 0
amalgamation
Number of other issues of shares [shares] 20 [shares] 10 [shares] 1,83,236 [shares] 1,41,559
Number of shares issued under employee
[shares] 0 [shares] 0 [shares] 0 [shares] 0
stock option plan
Number of other issue of shares
arising out of conversion of [shares] 0 [shares] 0 [shares] 0 [shares] 0
securities
Total aggregate number of shares issued
[shares] 20 [shares] 10 [shares] 1,83,236 [shares] 1,41,559
during period

54
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Decrease in number of shares during period

[Abstract]
Number of shares redeemed [shares] 0 [shares] 0
Number of shares bought back [shares] 0 [shares] 0 [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Total decrease in number of shares during
[shares] 0 [shares] 0 [shares] 0 [shares] 0
period
Total increase (decrease) in number of
[shares] 20 [shares] 10 [shares] 1,83,236 [shares] 1,41,559
shares outstanding
Number of shares outstanding at end of period [shares] 1,02,070 [shares] 1,02,050 [shares] 4,70,480 [shares] 2,87,244
Reconciliation of value of shares outstanding
[Abstract]
Changes in share capital [Abstract]
Increase in share capital during period
[Abstract]
Amount of public issue during period 0 0 0 0
Amount of bonus issue during period 0 0 0 0
Amount of rights issue during period 0 0
Amount of private placement issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other private placement issue
0 0 0 0
during period
Amount of preferential allotment issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other preferential allotment
0 0 0 0
issue during period
Amount of issue allotted for
contracts without payment 0 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0 0
amalgamation during period
Amount of other issues during period 20 10 18,32,360 14,15,590
Amount of employee stock option plan
0 0 0 0
issued during period
Amount of other issue arising out of
conversion of securities during 0 0 0 0
period
Total aggregate amount of increase in
20 10 18,32,360 14,15,590
share capital during period
Decrease in share capital during period
[Abstract]
Decrease in amount of shares redeemed 0 0
Decrease in amount of shares bought back 0 0 0 0
Other decrease in amount of shares 0 0 0 0
Total decrease in share capital during
0 0 0 0
period
Total increase (decrease) in share capital 20 10 18,32,360 14,15,590
Share capital at end of period 1,02,070 1,02,050 47,04,800 28,72,440
Shares in company held by holding company or
ultimate holding company or by its subsidiaries
or associates [Abstract]
Shares in company held by holding company [shares] 0 [shares] 0 [shares] 0 [shares] 0
Shares in company held by ultimate holding
[shares] 0 [shares] 0 [shares] 0 [shares] 0
company
Shares in company held by subsidiaries of its
[shares] 0 [shares] 0 [shares] 0 [shares] 0
holding company
Shares in company held by subsidiaries of its
[shares] 0 [shares] 0 [shares] 0 [shares] 0
ultimate holding company
Shares in company held by associates of its
[shares] 0 [shares] 0 [shares] 0 [shares] 0
holding company
Shares in company held by associates of its
[shares] 0 [shares] 0 [shares] 0 [shares] 0
ultimate holding company
Total shares in company held by holding company
or ultimate holding company or by its [shares] 0 [shares] 0 [shares] 0 [shares] 0
subsidiaries or associates
Shares reserved for issue under options
and contracts or commitments for sale of [shares] 0 [shares] 0 [shares] 0 [shares] 0
shares or disinvestment
Amount of shares reserved for issue under options
and contracts or commitments for sale of shares or 0 0 0 0
disinvestment

55
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Description of terms of shares reserved for issue

under options and contracts or commitments for 0 0 0
sale of shares or disinvestment
Aggregate number of fully paid-up shares issued
pursuant to contracts without payment being [shares] 0 [shares] 0 [shares] 0 [shares] 0
received in cash during last five years
Aggregate number of fully paid-up shares
issued by way of bonus shares during last [shares] 0 [shares] 0 [shares] 0 [shares] 0
five years
Aggregate number of shares bought back during
[shares] 0 [shares] 0 [shares] 0 [shares] 0
last five years
Original paid-up value of forfeited shares 0 0 0 0
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
Application money received for
allotment of securities and due for 0 0 0 0
refund, principal
Application money received for
allotment of securities and due for 0 0 0 0
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0 0 0
and interest accrued thereon
Number of shares proposed to be issued [shares] 0 [shares] 0 [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0 0 0

Footnotes
(A) Equity shares Equity share capital 1,00,000 Series A - Equity share capital 2,000 Series B - Equity share capital 20 Series C -
Equity share capital 20 Series D - Equity share capital 10 Series E - Equity share capital - Series F - Equity share capital -
(B) Equity share capital 1,00,000 Series A - Equity share capital 2,000 Series B - Equity share capital 20 Series C - Equity share
capital 20 Series D - Equity share capital 10 Series E - Equity share capital 10 Series F - Equity share capital 10

56
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of classes of share capital [Table] ..(3)

Unless otherwise specified, all monetary values are in INR
Classes of share capital [Axis] Preference shares 1 [Member]
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Type of share Preference Preference
Number of shares authorised [shares] 4,71,256 [shares] 3,20,000
Value of shares authorised 47,12,560 32,00,000
Number of shares issued [shares] 4,70,480 [shares] 2,87,244
Value of shares issued 47,04,800 28,72,440
Number of shares subscribed and fully paid [shares] 4,70,480 [shares] 2,87,244
Value of shares subscribed and fully paid 47,04,800 28,72,440
Number of shares subscribed but not fully paid [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0
Total number of shares subscribed [shares] 4,70,480 [shares] 2,87,244
Total value of shares subscribed 47,04,800 28,72,440
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 4,70,480 [shares] 2,87,244
Value of shares called 47,04,800 28,72,440
Calls unpaid [Abstract]
Calls unpaid by directors and officers [Abstract]
Calls unpaid by directors 0 0
Calls unpaid by officers 0 0
Total calls unpaid by directors and officers 0 0
Calls unpaid by others (A) 0 0
Total calls unpaid 0 0
Forfeited shares 0 (B) 0
Forfeited shares reissued 0 0
Value of shares paid-up 47,04,800 28,72,440
Par value per share [INR/shares] 10 [INR/shares] 10
Amount per share called in case shares not fully called [INR/shares] 0 [INR/shares] 0
Reconciliation of number of shares outstanding [Abstract]
Changes in number of shares outstanding [Abstract]
Increase in number of shares outstanding [Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0
Number of shares issued in private placement arising out of conversion
[shares] 0 [shares] 0
of debentures preference shares during period
Number of shares issued in other private placement [shares] 0 [shares] 0
Number of shares issued as preferential allotment arising out of
[shares] 0 [shares] 0
conversion of debentures preference shares during period
Number of shares issued as other preferential allotment [shares] 0 [shares] 0
Number of shares allotted for contracts without payment received in cash [shares] 0 [shares] 0
Number of shares issued under scheme of amalgamation [shares] 0 [shares] 0
Number of other issues of shares [shares] 1,83,236 [shares] 1,41,559
Number of shares issued under employee stock option plan [shares] 0 [shares] 0
Number of other issue of shares arising out of conversion of securities [shares] 0 [shares] 0
Total aggregate number of shares issued during period [shares] 1,83,236 [shares] 1,41,559
Decrease in number of shares during period [Abstract]
Number of shares redeemed [shares] 0 [shares] 0
Number of shares bought back [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0
Total decrease in number of shares during period [shares] 0 [shares] 0
Total increase (decrease) in number of shares outstanding [shares] 1,83,236 [shares] 1,41,559
Number of shares outstanding at end of period [shares] 4,70,480 [shares] 2,87,244
Reconciliation of value of shares outstanding [Abstract]
Changes in share capital [Abstract]
Increase in share capital during period [Abstract]
Amount of public issue during period 0 0
Amount of bonus issue during period 0 0
Amount of private placement issue arising out of conversion of
0 0
debentures preference shares during period
Amount of other private placement issue during period 0 0
Amount of preferential allotment issue arising out of conversion of
0 0
debentures preference shares during period

57
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Amount of other preferential allotment issue during period 0 0

Amount of issue allotted for contracts without payment received in cash
0 0
during period
Amount of issue under scheme of amalgamation during period 0 0
Amount of other issues during period 18,32,360 14,15,590
Amount of employee stock option plan issued during period 0 0
Amount of other issue arising out of conversion of securities during period 0 0
Total aggregate amount of increase in share capital during period 18,32,360 14,15,590
Decrease in share capital during period [Abstract]
Decrease in amount of shares redeemed 0 0
Decrease in amount of shares bought back 0 0
Other decrease in amount of shares 0 0
Total decrease in share capital during period 0 0
Total increase (decrease) in share capital 18,32,360 14,15,590
Share capital at end of period 47,04,800 28,72,440
Shares in company held by holding company or ultimate holding company or by its
subsidiaries or associates [Abstract]
Shares in company held by holding company [shares] 0 [shares] 0
Shares in company held by ultimate holding company [shares] 0 [shares] 0
Shares in company held by subsidiaries of its holding company [shares] 0 [shares] 0
Shares in company held by subsidiaries of its ultimate holding company [shares] 0 [shares] 0
Shares in company held by associates of its holding company [shares] 0 [shares] 0
Shares in company held by associates of its ultimate holding company [shares] 0 [shares] 0
Total shares in company held by holding company or ultimate holding company
[shares] 0 [shares] 0
or by its subsidiaries or associates
Shares reserved for issue under options and contracts or commitments for sale of
[shares] 0 [shares] 0
shares or disinvestment
Amount of shares reserved for issue under options and contracts or commitments
0 0
for sale of shares or disinvestment
Description of terms of shares reserved for issue under options and contracts
0 0
or commitments for sale of shares or disinvestment
Aggregate number of fully paid-up shares issued pursuant to contracts
[shares] 0 [shares] 0
without payment being received in cash during last five years
Aggregate number of fully paid-up shares issued by way of bonus shares during last
[shares] 0 [shares] 0
five years
Aggregate number of shares bought back during last five years [shares] 0 [shares] 0
Original paid-up value of forfeited shares 0 0
Details of application money received for allotment of securities and due for
refund and interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund,
0 0
principal
Application money received for allotment of securities and due for refund,
0 0
interest accrued
Total application money received for allotment of securities and due for
0 0
refund and interest accrued thereon
Number of shares proposed to be issued [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0

Footnotes
(A) 0.01% compulsorily convertible cumulative preference shares Series A - 0.01% compulsorily convertible cumulative preference
shares 6,13,400 Series B - 0.01% compulsorily convertible cumulative preference shares 8,43,450 Series C - 0.01% compulsorily
convertible cumulative preference shares 11,17,660 Series D - 0.01% compulsorily convertible cumulative preference shares
2,97,930 Series E - 0.01% compulsorily convertible cumulative preference shares 10,29,560 Series F - 0.01% compulsorily
convertible cumulative preference shares 8,02,800
(B) 0.01% compulsorily convertible cumulative preference shares Series A - 0.01% compulsorily convertible cumulative preference
shares 6,13,400 Series B - 0.01% compulsorily convertible cumulative preference shares 8,43,450 Series C - 0.01% compulsorily
convertible cumulative preference shares 11,17,660 Series D - 0.01% compulsorily convertible cumulative preference shares
2,97,930 Series E - 0.01% compulsorily convertible cumulative preference shares - Series F - 0.01% compulsorily convertible
cumulative preference shares -

Disclosure of shareholding more than five per cent in company [Table] ..(1)
Unless otherwise specified, all monetary values are in INR
Classes of share capital [Axis] Equity shares [Member]
Name of shareholder [Axis] Shareholder 1 [Member] Shareholder 2 [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Number of shares held in company [shares] 55,000 [shares] 55,000 [shares] 25,000 [shares] 25,000

58
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of shareholding more than five per cent in company [Table] ..(2)
Unless otherwise specified, all monetary values are in INR
Classes of share capital [Axis] Equity shares [Member] Equity shares 1 [Member]
Name of shareholder [Axis] Shareholder 3 [Member] Shareholder 1 [Member]
01/04/2017 01/04/2016
31/03/2018 31/03/2017 to to
31/03/2018 31/03/2017
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Type of share Equity Shares Equity Shares
SRIHARSHA SRIHARSHA
Name of shareholder MAJETY MAJETY
PAN of shareholder BDHPS5275G BDHPS5275G
Country of incorporation or residence of
INDIA INDIA
shareholder
Number of shares held in company [shares] 20,000 [shares] 20,000 [shares] 55,000 [shares] 55,000
Percentage of shareholding in company 55.00% 55.00%

Disclosure of shareholding more than five per cent in company [Table] ..(3)
Unless otherwise specified, all monetary values are in INR
Classes of share capital [Axis] Equity shares 1 [Member]
Name of shareholder [Axis] Shareholder 2 [Member] Shareholder 3 [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Type of share Equity Shares Equity Shares Equity Shares Equity Shares
LAKSHMI LAKSHMI
Name of shareholder NANDAN REDDY NANDAN REDDY RAHUL JAIMINI RAHUL JAIMINI
OBUL OBUL
PAN of shareholder AAQPO4616C AAQPO4616C AMYPJ1550G AMYPJ1550G
Country of incorporation or residence of
INDIA INDIA INDIA INDIA
shareholder
Number of shares held in company [shares] 25,000 [shares] 25,000 [shares] 20,000 [shares] 20,000
Percentage of shareholding in company 25.00% 25.00% 20.00% 20.00%

Disclosure of shareholding more than five per cent in company [Table] ..(4)
Unless otherwise specified, all monetary values are in INR
Classes of share capital [Axis] Preference shares [Member]
Name of shareholder [Axis] Shareholder 1 [Member] Shareholder 2 [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Number of shares held in company [shares] 22,021 [shares] 22,021 [shares] 16,840 [shares] 16,840

Disclosure of shareholding more than five per cent in company [Table] ..(5)
Unless otherwise specified, all monetary values are in INR
Classes of share capital [Axis] Preference shares [Member]
Name of shareholder [Axis] Shareholder 3 [Member] Shareholder 4 [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Number of shares held in company [shares] 38,851 [shares] 38,851 [shares] 6,633 [shares] 6,633

59
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of shareholding more than five per cent in company [Table] ..(6)
Unless otherwise specified, all monetary values are in INR
Classes of share capital [Axis] Preference shares 2 [Member]
Name of shareholder [Axis] Shareholder 1 [Member] Shareholder 2 [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Series B - Series B- Preference S e r i e s B - Series B- Preference
Type of share Preference Shares Shares Preference Shares Shares
SAIF Partners India SAIF Partners India
Name of shareholder V Ltd V Ltd
Accel India IV Ltd Accel India IV Ltd

Country of incorporation or residence of

MAURITIUS MAURITIUS MAURITIUS MAURITIUS
shareholder
Number of shares held in company [shares] 22,021 [shares] 22,021 [shares] 16,840 [shares] 16,840
Percentage of shareholding in company 26.00% 26.00% 20.00% 20.00%

Disclosure of shareholding more than five per cent in company [Table] ..(7)
Unless otherwise specified, all monetary values are in INR
Classes of share capital [Axis] Preference shares 2 [Member]
Name of shareholder [Axis] Shareholder 3 [Member] Shareholder 4 [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Series B - Series B- Preference S e r i e s B - Series B- Preference
Type of share Preference Shares Shares Preference Shares Shares
Norwest Venture Norwest Venture
Name of shareholder Partners VII-A Partners VII-A
Apoletto Asia Ltd Apoletto Asia Ltd

Country of incorporation or residence of

MAURITIUS MAURITIUS MAURITIUS MAURITIUS
shareholder
Number of shares held in company [shares] 38,851 [shares] 38,851 [shares] 6,633 [shares] 6,633
Percentage of shareholding in company 46.00% 46.00% 8.00% 8.00%

Unless otherwise specified, all monetary values are in INR

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of notes on share capital explanatory [TextBlock]
Whether there are any shareholders holding more than five per cent
Yes Yes
shares in company
Whether money raised from public offering during year No No

60
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

[200200] Notes - Reserves and surplus

Statement of changes in reserves [Table] ..(1)

Unless otherwise specified, all monetary values are in INR
Components of reserves [Axis] Reserves [Member] Capital reserves [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period -397,31,26,640 -205,16,67,138 0 0
Other additions to reserves 1,166,90,18,561 149,26,13,190 0 0
Total additions to reserves 769,58,91,921 -55,90,53,948 0 0
Deductions to reserves [Abstract]
Other deductions to reserves 12,38,99,424 3,30,29,798 0 0
Total deductions to reserves 12,38,99,424 3,30,29,798 0 0
Appropriations for dividend, dividend tax and
general reserve [Abstract]
Dividend appropriation [Abstract]
Interim dividend appropriation [Abstract]
Interim equity dividend appropriation 0 0
Total interim dividend appropriation 0 0
Final dividend appropriation [Abstract]
Final equity dividend appropriation 0 0
Total final dividend appropriation 0 0
Total dividend appropriation 0 0
Dividend tax appropriation [Abstract]
Equity dividend tax appropriation 0 0
Total dividend tax appropriation 0 0
Total appropriations for dividend,
0 0
dividend tax and general reserve
Total changes in reserves 757,19,92,497 -59,20,83,746 0 0
Reserves at end of period 898,23,83,311 141,03,90,814 0 0

Statement of changes in reserves [Table] ..(2)

Unless otherwise specified, all monetary values are in INR
Capital reserves
Components of reserves [Axis] Securities premium account [Member]
[Member]
01/04/2017 01/04/2016
31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 0 0
Other additions to reserves 13,03,332 3,35,800
Total additions to reserves 13,03,332 3,35,800
Deductions to reserves [Abstract]
Other deductions to reserves 0 0
Total deductions to reserves 0 0
Total changes in reserves 13,03,332 3,35,800
Reserves at end of period 0 61,63,218 48,59,886 45,24,086

61
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Statement of changes in reserves [Table] ..(3)

Unless otherwise specified, all monetary values are in INR
Other reserves
Components of reserves [Axis] Employee stock options outstanding [Member]
[Member]
01/04/2017 01/04/2016 01/04/2017
to to 31/03/2016 to
31/03/2018 31/03/2017 31/03/2018
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 0 0 0
Other additions to reserves 6,10,60,590 1,90,79,307 1,160,66,54,639
Total additions to reserves 6,10,60,590 1,90,79,307 1,160,66,54,639
Deductions to reserves [Abstract]
Other deductions to reserves 12,38,99,424
Total deductions to reserves 12,38,99,424
Total changes in reserves 6,10,60,590 1,90,79,307 1,148,27,55,215
Reserves at end of period 9,97,40,494 3,86,79,904 1,96,00,597 1,629,45,35,666

Statement of changes in reserves [Table] ..(4)

Unless otherwise specified, all monetary values are in INR
Other reserves
Components of reserves [Axis] Subsidy incentive reserve [Member]
[Member]
01/04/2016 01/04/2017 01/04/2016
to to to 31/03/2016
31/03/2017 31/03/2018 31/03/2017
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 0 0 0
Other additions to reserves 147,31,98,083 1,160,66,54,639 147,31,98,083
Total additions to reserves 147,31,98,083 1,160,66,54,639 147,31,98,083
Deductions to reserves [Abstract]
Other deductions to reserves 3,30,29,798 12,38,99,424 3,30,29,798
Total deductions to reserves 3,30,29,798 12,38,99,424 3,30,29,798
Total changes in reserves 144,01,68,285 1,148,27,55,215 144,01,68,285
Reserves at end of period 481,17,80,451 1,629,45,35,666 481,17,80,451 337,16,12,166

62
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Statement of changes in reserves [Table] ..(5)

Unless otherwise specified, all monetary values are in INR
Components of reserves [Axis] Surplus [Member]
01/04/2017 01/04/2016
to to 31/03/2016
31/03/2018 31/03/2017
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period -397,31,26,640 -205,16,67,138
Other additions to reserves 0 0
Total additions to reserves -397,31,26,640 -205,16,67,138
Deductions to reserves [Abstract]
Other deductions to reserves 0 0
Total deductions to reserves 0 0
Appropriations for dividend, dividend tax and general reserve
[Abstract]
Dividend appropriation [Abstract]
Interim dividend appropriation [Abstract]
Interim equity dividend appropriation 0 0
Total interim dividend appropriation 0 0
Final dividend appropriation [Abstract]
Final equity dividend appropriation 0 0
Total final dividend appropriation 0 0
Total dividend appropriation 0 0
Dividend tax appropriation [Abstract]
Equity dividend tax appropriation 0 0
Total dividend tax appropriation 0 0
Total appropriations for dividend, dividend tax and general
0 0
reserve
Total changes in reserves -397,31,26,640 -205,16,67,138
Reserves at end of period -741,80,56,067 -344,49,29,427 -139,32,62,289

[200300] Notes - Borrowings

Classification of borrowings [Table] ..(1)

Unless otherwise specified, all monetary values are in INR
Classification based on time period [Axis] Long-term [Member]
Classification of borrowings [Axis] Borrowings [Member] Other loans and advances [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 0 36,06,89,655 0 36,06,89,655

Classification of borrowings [Table] ..(2)

Unless otherwise specified, all monetary values are in INR
Classification based on time period [Axis] Long-term [Member] Short-term [Member]
Other loans and advances, others
Classification of borrowings [Axis] Borrowings [Member]
[Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 0 36,06,89,655 14,06,89,655 0

63
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Classification of borrowings [Table] ..(3)

Unless otherwise specified, all monetary values are in INR
Classification based on time period [Axis] Short-term [Member]
Other loans and advances, others
Classification of borrowings [Axis] Other loans and advances [Member]
[Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 14,06,89,655 0 14,06,89,655 0

[201000] Notes - Tangible assets

Disclosure of tangible assets [Table] ..(1)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Company total tangible assets [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 19,16,71,158 9,93,85,181 19,16,71,158 9,93,85,181
assets
Depreciation tangible assets -6,20,71,328 -4,30,54,736 6,20,71,328 4,30,54,736
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
47,51,778 1,16,97,494 2,28,55,777 3,92,92,003 1,81,03,999 2,75,94,509
others
Total disposals tangible
47,51,778 1,16,97,494 2,28,55,777 3,92,92,003 1,81,03,999 2,75,94,509
assets
Other adjustments tangible
assets [Abstract]
Other adjustments tangible
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
12,48,48,052 4,46,32,951 16,88,15,381 6,00,93,178 4,39,67,329 1,54,60,227
assets
Tangible assets at end of period 23,60,59,188 11,12,11,136 32,94,42,458 16,06,27,077 9,33,83,270 4,94,15,941

64
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of tangible assets [Table] ..(2)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Company total tangible assets [Member]
Sub classes of tangible assets [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 19,16,71,158 9,93,85,181 19,16,71,158 9,93,85,181
assets
Depreciation tangible assets -6,20,71,328 -4,30,54,736 6,20,71,328 4,30,54,736
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
47,51,778 1,16,97,494 2,28,55,777 3,92,92,003 1,81,03,999 2,75,94,509
others
Total disposals tangible
47,51,778 1,16,97,494 2,28,55,777 3,92,92,003 1,81,03,999 2,75,94,509
assets
Other adjustments tangible
assets [Abstract]
Other adjustments tangible
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
12,48,48,052 4,46,32,951 16,88,15,381 6,00,93,178 4,39,67,329 1,54,60,227
assets
Tangible assets at end of period 23,60,59,188 11,12,11,136 32,94,42,458 16,06,27,077 9,33,83,270 4,94,15,941

65
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of tangible assets [Table] ..(3)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Plant and equipment [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 12,98,386 1,25,05,159 12,98,386 1,25,05,159
assets
Depreciation tangible assets -13,65,863 -1,66,45,459 13,65,863 1,66,45,459
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
13,17,152 93,08,013 1,28,05,673 3,62,66,445 1,14,88,521 2,69,58,432
others
Total disposals tangible
13,17,152 93,08,013 1,28,05,673 3,62,66,445 1,14,88,521 2,69,58,432
assets
Other adjustments tangible
assets [Abstract]
Other adjustments tangible
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
-13,84,629 -1,34,48,313 -1,15,07,287 -2,37,61,286 -1,01,22,658 -1,03,12,973
assets
Tangible assets at end of period 1,35,642 15,20,271 4,03,757 1,19,11,044 2,68,115 1,03,90,773

66
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of tangible assets [Table] ..(4)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Plant and equipment [Member]
Sub classes of tangible assets [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 12,98,386 1,25,05,159 12,98,386 1,25,05,159
assets
Depreciation tangible assets -13,65,863 -1,66,45,459 13,65,863 1,66,45,459
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
13,17,152 93,08,013 1,28,05,673 3,62,66,445 1,14,88,521 2,69,58,432
others
Total disposals tangible
13,17,152 93,08,013 1,28,05,673 3,62,66,445 1,14,88,521 2,69,58,432
assets
Other adjustments tangible
assets [Abstract]
Other adjustments tangible
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
-13,84,629 -1,34,48,313 -1,15,07,287 -2,37,61,286 -1,01,22,658 -1,03,12,973
assets
Tangible assets at end of period 1,35,642 15,20,271 4,03,757 1,19,11,044 2,68,115 1,03,90,773

67
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of tangible assets [Table] ..(5)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Other plant and equipment [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 12,98,386 1,25,05,159 12,98,386 1,25,05,159
assets
Depreciation tangible assets -13,65,863 -1,66,45,459 13,65,863 1,66,45,459
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
13,17,152 93,08,013 1,28,05,673 3,62,66,445 1,14,88,521 2,69,58,432
others
Total disposals tangible
13,17,152 93,08,013 1,28,05,673 3,62,66,445 1,14,88,521 2,69,58,432
assets
Other adjustments tangible
assets [Abstract]
Other adjustments tangible
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
-13,84,629 -1,34,48,313 -1,15,07,287 -2,37,61,286 -1,01,22,658 -1,03,12,973
assets
Tangible assets at end of period 1,35,642 15,20,271 4,03,757 1,19,11,044 2,68,115 1,03,90,773

68
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of tangible assets [Table] ..(6)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Other plant and equipment [Member]
Sub classes of tangible assets [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 12,98,386 1,25,05,159 12,98,386 1,25,05,159
assets
Depreciation tangible assets -13,65,863 -1,66,45,459 13,65,863 1,66,45,459
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
13,17,152 93,08,013 1,28,05,673 3,62,66,445 1,14,88,521 2,69,58,432
others
Total disposals tangible
13,17,152 93,08,013 1,28,05,673 3,62,66,445 1,14,88,521 2,69,58,432
assets
Other adjustments tangible
assets [Abstract]
Other adjustments tangible
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
-13,84,629 -1,34,48,313 -1,15,07,287 -2,37,61,286 -1,01,22,658 -1,03,12,973
assets
Tangible assets at end of period 1,35,642 15,20,271 4,03,757 1,19,11,044 2,68,115 1,03,90,773

69
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of tangible assets [Table] ..(7)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Furniture and fixtures [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 1,37,80,380 20,69,360 1,37,80,380 20,69,360
assets
Depreciation tangible assets -18,09,799 -3,22,256 18,09,799 3,22,256
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
3,52,547 10,128 4,23,670 12,062 71,123 1,934
others
Total disposals tangible
3,52,547 10,128 4,23,670 12,062 71,123 1,934
assets
Other adjustments tangible
assets [Abstract]
Other adjustments tangible
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
1,16,18,034 17,36,976 1,33,56,710 20,57,298 17,38,676 3,20,322
assets
Tangible assets at end of period 1,43,26,958 27,08,924 1,65,25,021 31,68,311 21,98,063 4,59,387

70
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of tangible assets [Table] ..(8)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Furniture and fixtures [Member]
Sub classes of tangible assets [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 1,37,80,380 20,69,360 1,37,80,380 20,69,360
assets
Depreciation tangible assets -18,09,799 -3,22,256 18,09,799 3,22,256
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
3,52,547 10,128 4,23,670 12,062 71,123 1,934
others
Total disposals tangible
3,52,547 10,128 4,23,670 12,062 71,123 1,934
assets
Other adjustments tangible
assets [Abstract]
Other adjustments tangible
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
1,16,18,034 17,36,976 1,33,56,710 20,57,298 17,38,676 3,20,322
assets
Tangible assets at end of period 1,43,26,958 27,08,924 1,65,25,021 31,68,311 21,98,063 4,59,387

71
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of tangible assets [Table] ..(9)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Office equipment [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 1,62,71,669 31,81,009 1,62,71,669 31,81,009
assets
Depreciation tangible assets -23,46,079 -6,29,295 23,46,079 6,29,295
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
6,78,353 12,950 9,13,892 15,340 2,35,539 2,390
others
Total disposals tangible
6,78,353 12,950 9,13,892 15,340 2,35,539 2,390
assets
Other adjustments tangible
assets [Abstract]
Other adjustments tangible
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
1,32,47,237 25,38,764 1,53,57,777 31,65,669 21,10,540 6,26,905
assets
Tangible assets at end of period 1,76,15,826 43,68,589 2,06,11,459 52,53,682 29,95,633 8,85,093

72
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of tangible assets [Table] ..(10)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Office equipment [Member]
Sub classes of tangible assets [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 1,62,71,669 31,81,009 1,62,71,669 31,81,009
assets
Depreciation tangible assets -23,46,079 -6,29,295 23,46,079 6,29,295
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
6,78,353 12,950 9,13,892 15,340 2,35,539 2,390
others
Total disposals tangible
6,78,353 12,950 9,13,892 15,340 2,35,539 2,390
assets
Other adjustments tangible
assets [Abstract]
Other adjustments tangible
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
1,32,47,237 25,38,764 1,53,57,777 31,65,669 21,10,540 6,26,905
assets
Tangible assets at end of period 1,76,15,826 43,68,589 2,06,11,459 52,53,682 29,95,633 8,85,093

73
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of tangible assets [Table] ..(11)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Computer equipments [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 10,46,27,376 4,50,22,703 10,46,27,376 4,50,22,703
assets
Depreciation tangible assets -4,69,02,443 -2,42,77,868 4,69,02,443 2,42,77,868
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
11,74,215 23,66,403 73,72,639 29,98,156 61,98,424 6,31,753
others
Total disposals tangible
11,74,215 23,66,403 73,72,639 29,98,156 61,98,424 6,31,753
assets
Other adjustments tangible
assets [Abstract]
Other adjustments tangible
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
5,65,50,718 1,83,78,432 9,72,54,737 4,20,24,547 4,07,04,019 2,36,46,115
assets
Tangible assets at end of period 12,37,36,979 6,71,86,260 20,09,41,828 10,36,87,090 7,72,04,849 3,65,00,830

74
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of tangible assets [Table] ..(12)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Computer equipments [Member]
Sub classes of tangible assets [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 10,46,27,376 4,50,22,703 10,46,27,376 4,50,22,703
assets
Depreciation tangible assets -4,69,02,443 -2,42,77,868 4,69,02,443 2,42,77,868
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
11,74,215 23,66,403 73,72,639 29,98,156 61,98,424 6,31,753
others
Total disposals tangible
11,74,215 23,66,403 73,72,639 29,98,156 61,98,424 6,31,753
assets
Other adjustments tangible
assets [Abstract]
Other adjustments tangible
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
5,65,50,718 1,83,78,432 9,72,54,737 4,20,24,547 4,07,04,019 2,36,46,115
assets
Tangible assets at end of period 12,37,36,979 6,71,86,260 20,09,41,828 10,36,87,090 7,72,04,849 3,65,00,830

75
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of tangible assets [Table] ..(13)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Leasehold improvements [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 2,33,79,996 3,54,98,389 2,33,79,996 3,54,98,389
assets
Depreciation tangible assets -68,70,426 -11,01,328 68,70,426 11,01,328
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
9,96,926 0 10,81,974 0 85,048 0
others
Total disposals tangible
9,96,926 0 10,81,974 0 85,048 0
assets
Other adjustments tangible
assets [Abstract]
Other adjustments tangible
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
1,55,12,644 3,43,97,061 2,22,98,022 3,54,98,389 67,85,378 11,01,328
assets
Tangible assets at end of period 4,99,09,705 3,43,97,061 5,77,96,411 3,54,98,389 78,86,706 11,01,328

76
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of tangible assets [Table] ..(14)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Leasehold improvements [Member]
Sub classes of tangible assets [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 2,33,79,996 3,54,98,389 2,33,79,996 3,54,98,389
assets
Depreciation tangible assets -68,70,426 -11,01,328 68,70,426 11,01,328
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
9,96,926 0 10,81,974 0 85,048 0
others
Total disposals tangible
9,96,926 0 10,81,974 0 85,048 0
assets
Other adjustments tangible
assets [Abstract]
Other adjustments tangible
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
1,55,12,644 3,43,97,061 2,22,98,022 3,54,98,389 67,85,378 11,01,328
assets
Tangible assets at end of period 4,99,09,705 3,43,97,061 5,77,96,411 3,54,98,389 78,86,706 11,01,328

77
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of tangible assets [Table] ..(15)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Other tangible assets [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 3,23,13,351 11,08,561 3,23,13,351 11,08,561
assets
Depreciation tangible assets -27,76,718 -78,530 27,76,718 78,530
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
2,32,585 0 2,57,929 0 25,344 0
others
Total disposals tangible
2,32,585 0 2,57,929 0 25,344 0
assets
Other adjustments tangible
assets [Abstract]
Other adjustments tangible
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
2,93,04,048 10,30,031 3,20,55,422 11,08,561 27,51,374 78,530
assets
Tangible assets at end of period 3,03,34,078 10,30,031 3,31,63,982 11,08,561 28,29,904 78,530

78
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of tangible assets [Table] ..(16)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Other tangible assets [Member]
Sub classes of tangible assets [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 3,23,13,351 11,08,561 3,23,13,351 11,08,561
assets
Depreciation tangible assets -27,76,718 -78,530 27,76,718 78,530
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
2,32,585 0 2,57,929 0 25,344 0
others
Total disposals tangible
2,32,585 0 2,57,929 0 25,344 0
assets
Other adjustments tangible
assets [Abstract]
Other adjustments tangible
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
2,93,04,048 10,30,031 3,20,55,422 11,08,561 27,51,374 78,530
assets
Tangible assets at end of period 3,03,34,078 10,30,031 3,31,63,982 11,08,561 28,29,904 78,530

79
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of tangible assets [Table] ..(17)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Other tangible assets, others [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Nature of other tangible assets 0.00 0.00 0.00 0.00 0.00 0.00
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 3,23,13,351 11,08,561 3,23,13,351 11,08,561
assets
Depreciation tangible assets -27,76,718 -78,530 27,76,718 78,530
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
2,32,585 0 2,57,929 0 25,344 0
others
Total disposals tangible
2,32,585 0 2,57,929 0 25,344 0
assets
Other adjustments tangible
assets [Abstract]
Other adjustments tangible
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
2,93,04,048 10,30,031 3,20,55,422 11,08,561 27,51,374 78,530
assets
Tangible assets at end of period 3,03,34,078 10,30,031 3,31,63,982 11,08,561 28,29,904 78,530

80
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of tangible assets [Table] ..(18)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Other tangible assets, others [Member]
Sub classes of tangible assets [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Nature of other tangible assets 0.00 0.00 0.00 0.00 0.00 0.00
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 3,23,13,351 11,08,561 3,23,13,351 11,08,561
assets
Depreciation tangible assets -27,76,718 -78,530 27,76,718 78,530
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
2,32,585 0 2,57,929 0 25,344 0
others
Total disposals tangible
2,32,585 0 2,57,929 0 25,344 0
assets
Other adjustments tangible
assets [Abstract]
Other adjustments tangible
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
2,93,04,048 10,30,031 3,20,55,422 11,08,561 27,51,374 78,530
assets
Tangible assets at end of period 3,03,34,078 10,30,031 3,31,63,982 11,08,561 28,29,904 78,530

Disclosure of additional information tangible assets [Table] ..(1)

Unless otherwise specified, all monetary values are in INR
Company total tangible assets Other plant and equipment
Classes of tangible assets [Axis] Plant and equipment [Member]
[Member] [Member]
Owned and leased assets Owned and leased assets Owned and leased assets
Sub classes of tangible assets [Axis]
[Member] [Member] [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of additional information
tangible assets [Abstract]
Disclosure of additional information
tangible assets [LineItems]
Depreciation method tangible assets - - - - - -
Useful lives or depreciation rates
NA NA NA NA NA NA
tangible assets

81
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of additional information tangible assets [Table] ..(2)

Unless otherwise specified, all monetary values are in INR
Other plant and equipment
Classes of tangible assets [Axis] Furniture and fixtures [Member]
[Member]
Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member]
[Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of additional information
tangible assets [Abstract]
Disclosure of additional information
tangible assets [LineItems]
Written Down Straight Line Written Down Straight Line
Depreciation method tangible assets Value Value
- -
Value Value
Useful lives or depreciation rates
1.00 1.00 NA NA 5.00 5.00
tangible assets

Disclosure of additional information tangible assets [Table] ..(3)

Unless otherwise specified, all monetary values are in INR
Computer equipments
Classes of tangible assets [Axis] Office equipment [Member]
[Member]
Owned and leased assets Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member]
[Member] [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of additional information
tangible assets [Abstract]
Disclosure of additional information
tangible assets [LineItems]
Written Down Straight Line
Depreciation method tangible assets - -
Value Value
- -

Useful lives or depreciation rates

NA NA 5.00 5.00 NA NA
tangible assets

Disclosure of additional information tangible assets [Table] ..(4)

Unless otherwise specified, all monetary values are in INR
Computer equipments
Classes of tangible assets [Axis] Leasehold improvements [Member]
[Member]
Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member]
[Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of additional information
tangible assets [Abstract]
Disclosure of additional information
tangible assets [LineItems]
Written Down Straight Line Written Down Straight Line
Depreciation method tangible assets Value Value
- -
Value Value
Useful lives or depreciation rates
3.00 3.00 NA NA 6.00 6.00
tangible assets

Disclosure of additional information tangible assets [Table] ..(5)

Unless otherwise specified, all monetary values are in INR
Classes of tangible assets [Axis] Other tangible assets [Member] Other tangible assets, others [Member]
Owned and leased assets Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member]
[Member] [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of additional information
tangible assets [Abstract]
Disclosure of additional information
tangible assets [LineItems]
Written Down Straight Line
Depreciation method tangible assets - - - -
Value Value
Useful lives or depreciation rates
NA NA NA NA 5.00 5.00
tangible assets

82
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

[201100] Notes - Intangible assets

Disclosure of additional information intangible assets [Table] ..(1)

Unless otherwise specified, all monetary values are in INR
Company total intangible assets Other intangible assets Other intangible assets, others
Classes of intangible assets [Axis]
[Member] [Member] [Member]
Internally generated and other Internally generated and other Internally generated and other
Sub classes of intangible assets [Axis] than internally generated than internally generated than internally generated
intangible assets [Member] intangible assets [Member] intangible assets [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of additional information
intangible assets [Abstract]
Disclosure of additional information
intangible assets [LineItems]
Useful lives or amortization rates
NA NA NA NA NA NA
intangible assets
Description of amortization method
- - - - - -
used

Disclosure of additional information intangible assets [Table] ..(2)

Unless otherwise specified, all monetary values are in INR
Classes of intangible assets [Axis] Other intangible assets, others [Member]
Intangible assets
other than
Internally generated intangible assets
Sub classes of intangible assets [Axis] internally
[Member]
generated
[Member]
01/04/2017 01/04/2016 01/04/2017
to to to
31/03/2018 31/03/2017 31/03/2018
Disclosure of additional information intangible assets [Abstract]
Disclosure of additional information intangible assets [LineItems]
Useful lives or amortization rates intangible assets 5.00 5.00 3.00
Description of amortization method used Straight Line Value Straight Line Value Straight Line Value

83
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of intangible assets [Table] ..(1)

Unless otherwise specified, all monetary values are in INR
Classes of intangible assets [Axis] Company total intangible assets [Member]
Sub classes of intangible assets [Axis] Internally generated and other than internally generated intangible assets [Member]
Carrying amount accumulated amortization and Gross carrying amount Accumulated amortization and
Carrying amount [Member]
impairment and gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets
[LineItems]
Reconciliation of changes in
intangible assets [Abstract]
Changes in intangible assets
[Abstract]
Additions to intangible assets
[Abstract]
Additions other than through
business combinations 5,10,40,769 17,92,399 5,10,40,769 17,92,399
intangible assets
Total additions to
5,10,40,769 17,92,399 5,10,40,769 17,92,399
intangible assets
Amortization intangible assets -90,99,508 -19,29,741 90,99,508 19,29,741
Impairment loss
recognised in profit or 0 0 0 0
loss intangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
intangible assets
Disposals intangible assets
[Abstract]
Disposals intangible
0 0 0 0 0 0
assets, others
Total disposals intangible
0 0 0 0 0 0
assets
Other adjustments intangible
assets [Abstract]
Other adjustments
0 0 0 0
intangible assets, others
Total other adjustments
0 0 0 0
intangible assets
Total changes in intangible
4,19,41,261 -1,37,342 5,10,40,769 17,92,399 90,99,508 19,29,741
assets
Intangible assets at end of period 4,96,08,073 76,66,812 6,16,30,046 1,05,89,277 1,20,21,973 29,22,465

84
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of intangible assets [Table] ..(2)

Unless otherwise specified, all monetary values are in INR
Classes of intangible assets [Axis] Company total intangible assets [Member]
Sub classes of intangible assets [Axis] Internally generated intangible assets [Member]
Carrying amount accumulated amortization and Gross carrying amount Accumulated amortization and
Carrying amount [Member]
impairment and gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets
[LineItems]
Reconciliation of changes in
intangible assets [Abstract]
Changes in intangible assets
[Abstract]
Additions to intangible assets
[Abstract]
Additions other than through
business combinations 30,40,769 17,92,399 30,40,769 17,92,399
intangible assets
Total additions to
30,40,769 17,92,399 30,40,769 17,92,399
intangible assets
Amortization intangible assets -24,34,841 -19,29,741 24,34,841 19,29,741
Impairment loss
recognised in profit or 0 0 0 0
loss intangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
intangible assets
Disposals intangible assets
[Abstract]
Disposals intangible
0 0 0 0 0 0
assets, others
Total disposals intangible
0 0 0 0 0 0
assets
Other adjustments intangible
assets [Abstract]
Other adjustments
0 0 0 0
intangible assets, others
Total other adjustments
0 0 0 0
intangible assets
Total changes in intangible
6,05,928 -1,37,342 30,40,769 17,92,399 24,34,841 19,29,741
assets
Intangible assets at end of period 82,72,740 76,66,812 1,36,30,046 1,05,89,277 53,57,306 29,22,465

85
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of intangible assets [Table] ..(3)

Unless otherwise specified, all monetary values are in INR
Classes of intangible assets [Axis] Company total intangible assets [Member] Other intangible assets [Member]
Intangible assets other than internally generated Internally generated and other than internally
Sub classes of intangible assets [Axis]
[Member] generated intangible assets [Member]
Accumulated
Gross
Carrying Gross carrying amortization
Carrying amount accumulated amortization and carrying
amount amount and Carrying amount [Member]
impairment and gross carrying amount [Axis] amount
[Member] [Member] impairment
[Member]
[Member]
01/04/2017 01/04/2017 01/04/2017 01/04/2017 01/04/2016 01/04/2017
to to to to to to
31/03/2018 31/03/2018 31/03/2018 31/03/2018 31/03/2017 31/03/2018
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets
[LineItems]
Reconciliation of changes in
intangible assets [Abstract]
Changes in intangible assets
[Abstract]
Additions to intangible assets
[Abstract]
Additions other than through
business combinations 4,80,00,000 4,80,00,000 5,10,40,769 17,92,399 5,10,40,769
intangible assets
Total additions to
4,80,00,000 4,80,00,000 5,10,40,769 17,92,399 5,10,40,769
intangible assets
Amortization intangible assets -66,64,667 66,64,667 -90,99,508 -19,29,741
Impairment loss
recognised in profit or 0 0 0 0
loss intangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
intangible assets
Disposals intangible assets
[Abstract]
Disposals intangible
0 0 0 0 0 0
assets, others
Total disposals intangible
0 0 0 0 0 0
assets
Other adjustments intangible
assets [Abstract]
Other adjustments
0 0 0 0
intangible assets, others
Total other adjustments
0 0 0 0
intangible assets
Total changes in intangible
4,13,35,333 4,80,00,000 66,64,667 4,19,41,261 -1,37,342 5,10,40,769
assets
Intangible assets at end of period 4,13,35,333 4,80,00,000 66,64,667 4,96,08,073 76,66,812 6,16,30,046

86
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of intangible assets [Table] ..(4)

Unless otherwise specified, all monetary values are in INR
Classes of intangible assets [Axis] Other intangible assets [Member]
Internally generated and other than internally Internally generated intangible assets
Sub classes of intangible assets [Axis]
generated intangible assets [Member] [Member]
Gross
Gross carrying
Carrying amount accumulated amortization and Accumulated amortization and carrying
amount Carrying amount [Member]
impairment and gross carrying amount [Axis] impairment [Member] amount
[Member]
[Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017
to to to to to to
31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets
[LineItems]
Reconciliation of changes in
intangible assets [Abstract]
Changes in intangible assets
[Abstract]
Additions to intangible assets
[Abstract]
Additions other than through
business combinations 17,92,399 30,40,769 17,92,399 30,40,769
intangible assets
Total additions to
17,92,399 30,40,769 17,92,399 30,40,769
intangible assets
Amortization intangible assets 90,99,508 19,29,741 -24,34,841 -19,29,741
Impairment loss
recognised in profit or 0 0 0 0
loss intangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
intangible assets
Disposals intangible assets
[Abstract]
Disposals intangible
0 0 0 0 0 0
assets, others
Total disposals intangible
0 0 0 0 0 0
assets
Other adjustments intangible
assets [Abstract]
Other adjustments
0 0 0 0
intangible assets, others
Total other adjustments
0 0 0 0
intangible assets
Total changes in intangible
17,92,399 90,99,508 19,29,741 6,05,928 -1,37,342 30,40,769
assets
Intangible assets at end of period 1,05,89,277 1,20,21,973 29,22,465 82,72,740 76,66,812 1,36,30,046

87
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of intangible assets [Table] ..(5)

Unless otherwise specified, all monetary values are in INR
Classes of intangible assets [Axis] Other intangible assets [Member]
Intangible assets other than internally
Sub classes of intangible assets [Axis] Internally generated intangible assets [Member]
generated [Member]
Accumulated
Gross carrying Carrying Gross carrying amortization
Carrying amount accumulated amortization and Accumulated amortization and
amount amount amount and
impairment and gross carrying amount [Axis] impairment [Member]
[Member] [Member] [Member] impairment
[Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2017 01/04/2017
to to to to to to
31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2018 31/03/2018
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets
[LineItems]
Reconciliation of changes in
intangible assets [Abstract]
Changes in intangible assets
[Abstract]
Additions to intangible assets
[Abstract]
Additions other than through
business combinations 17,92,399 4,80,00,000 4,80,00,000
intangible assets
Total additions to
17,92,399 4,80,00,000 4,80,00,000
intangible assets
Amortization intangible assets 24,34,841 19,29,741 -66,64,667 66,64,667
Impairment loss
recognised in profit or 0 0 0 0
loss intangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
intangible assets
Disposals intangible assets
[Abstract]
Disposals intangible
0 0 0 0 0 0
assets, others
Total disposals intangible
0 0 0 0 0 0
assets
Other adjustments intangible
assets [Abstract]
Other adjustments
0 0 0 0
intangible assets, others
Total other adjustments
0 0 0 0
intangible assets
Total changes in intangible
17,92,399 24,34,841 19,29,741 4,13,35,333 4,80,00,000 66,64,667
assets
Intangible assets at end of period 1,05,89,277 53,57,306 29,22,465 4,13,35,333 4,80,00,000 66,64,667

88
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of intangible assets [Table] ..(6)

Unless otherwise specified, all monetary values are in INR
Classes of intangible assets [Axis] Other intangible assets, others [Member]
Sub classes of intangible assets [Axis] Internally generated and other than internally generated intangible assets [Member]
Carrying amount accumulated amortization and Gross carrying amount Accumulated amortization and
Carrying amount [Member]
impairment and gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets
[LineItems]
Nature of other intangible assets 0.00 0.00 0.00 0.00 0.00 0.00
Reconciliation of changes in
intangible assets [Abstract]
Changes in intangible assets
[Abstract]
Additions to intangible assets
[Abstract]
Additions other than through
business combinations 5,10,40,769 17,92,399 5,10,40,769 17,92,399
intangible assets
Total additions to
5,10,40,769 17,92,399 5,10,40,769 17,92,399
intangible assets
Amortization intangible assets -90,99,508 -19,29,741 90,99,508 19,29,741
Impairment loss
recognised in profit or 0 0 0 0
loss intangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
intangible assets
Disposals intangible assets
[Abstract]
Disposals intangible
0 0 0 0 0 0
assets, others
Total disposals intangible
0 0 0 0 0 0
assets
Other adjustments intangible
assets [Abstract]
Other adjustments
0 0 0 0
intangible assets, others
Total other adjustments
0 0 0 0
intangible assets
Total changes in intangible
4,19,41,261 -1,37,342 5,10,40,769 17,92,399 90,99,508 19,29,741
assets
Intangible assets at end of period 4,96,08,073 76,66,812 6,16,30,046 1,05,89,277 1,20,21,973 29,22,465

89
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of intangible assets [Table] ..(7)

Unless otherwise specified, all monetary values are in INR
Classes of intangible assets [Axis] Other intangible assets, others [Member]
Sub classes of intangible assets [Axis] Internally generated intangible assets [Member]
Carrying amount accumulated amortization and Gross carrying amount Accumulated amortization and
Carrying amount [Member]
impairment and gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets
[LineItems]
Nature of other intangible assets 0.00 0.00 0.00 0.00 0.00 0.00
Reconciliation of changes in
intangible assets [Abstract]
Changes in intangible assets
[Abstract]
Additions to intangible assets
[Abstract]
Additions other than through
business combinations 30,40,769 17,92,399 30,40,769 17,92,399
intangible assets
Total additions to
30,40,769 17,92,399 30,40,769 17,92,399
intangible assets
Amortization intangible assets -24,34,841 -19,29,741 24,34,841 19,29,741
Impairment loss
recognised in profit or 0 0 0 0
loss intangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
intangible assets
Disposals intangible assets
[Abstract]
Disposals intangible
0 0 0 0 0 0
assets, others
Total disposals intangible
0 0 0 0 0 0
assets
Other adjustments intangible
assets [Abstract]
Other adjustments
0 0 0 0
intangible assets, others
Total other adjustments
0 0 0 0
intangible assets
Total changes in intangible
6,05,928 -1,37,342 30,40,769 17,92,399 24,34,841 19,29,741
assets
Intangible assets at end of period 82,72,740 76,66,812 1,36,30,046 1,05,89,277 53,57,306 29,22,465

90
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Disclosure of intangible assets [Table] ..(8)

Unless otherwise specified, all monetary values are in INR
Classes of intangible assets [Axis] Other intangible assets, others [Member]
Sub classes of intangible assets [Axis] Intangible assets other than internally generated [Member]
Accumulated
Carrying amount accumulated amortization and impairment and gross carrying amount Carrying amount Gross carrying amortization and
[Axis] [Member] amount [Member] impairment
[Member]
01/04/2017 01/04/2017 01/04/2017
to to to
31/03/2018 31/03/2018 31/03/2018
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets [LineItems]
Nature of other intangible assets 0.00 0.00 0.00
Reconciliation of changes in intangible assets [Abstract]
Changes in intangible assets [Abstract]
Additions to intangible assets [Abstract]
Additions other than through business combinations
4,80,00,000 4,80,00,000
intangible assets
Total additions to intangible assets 4,80,00,000 4,80,00,000
Amortization intangible assets -66,64,667 66,64,667
Impairment loss recognised in profit or loss intangible assets 0 0
Reversal of impairment loss recognised in profit or loss
0 0
intangible assets
Disposals intangible assets [Abstract]
Disposals intangible assets, others 0 0 0
Total disposals intangible assets 0 0 0
Other adjustments intangible assets [Abstract]
Other adjustments intangible assets, others 0 0
Total other adjustments intangible assets 0 0
Total changes in intangible assets 4,13,35,333 4,80,00,000 66,64,667
Intangible assets at end of period 4,13,35,333 4,80,00,000 66,64,667

[200400] Notes - Non-current investments

Details of non-current investments [Table] ..(1)

Unless otherwise specified, all monetary values are in INR
Classification of non-current investments [Axis] 1
01/04/2017
to
31/03/2018
Non-current investments [Abstract]
Disclosure of details of non-current investments [Abstract]
Details of non-current investments [LineItems]
Other non-current
Type of non-current investments investments
Class of non-current investments Other investments
Unquoted
Nature of non-current investments Investment
Non-current investments 5,00,00,000
Inter Corporate
Name of body corporate in whom investment has been made deposite
Details of whether such body corporate is subsidiary, associate, joint venture or controlled Other Related
special purpose entity Parties

Unless otherwise specified, all monetary values are in INR

31/03/2018 31/03/2017
Disclosure of notes on non-current investments explanatory [TextBlock]
Aggregate amount of quoted non-current investments 0 0
Market value of quoted non-current investments 0 0
Aggregate amount of unquoted non-current investments 5,00,00,000 0
Aggregate provision for diminution in value of non-current investments 0 0

91
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

[200500] Notes - Current investments

Details of current investments [Table] ..(1)

Unless otherwise specified, all monetary values are in INR
Classification of current investments [Axis] 1 2
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Current investments [Abstract]
Disclosure of details of current investments
[Abstract]
Details of current investments [LineItems]
Investments in Investments in Investments in Investments in
Type of current investments mutual funds mutual funds mutual funds mutual funds
Class of current investments Current investments Current investments Current investments Current investments
Unquoted Unquoted Unquoted Unquoted
Nature of current investments Investments Investments Investments Investments
Current investments 24,29,91,940 9,29,91,940 27,85,31,007 11,00,00,000
Basis of valuation of current investments Fair value Fair value Fair value Fair value
Name of body corporate in whom investment has Reliance short term Reliance short term Aditya Birla Sun Aditya Birla Sun Life
been made fund fund Life Saving Fund Saving Fund
Details of whether such body corporate is
Other Related Other Related
subsidiary, associate, joint venture or parties
Other Related parties
parties
Other Related parties
controlled special purpose entity
Number of shares of current investment made
[shares] 83,86,821 [shares] 30,63,199 [shares] 8,54,553 [shares] 3,50,394
in body corporate
Details of current investments made in body
242991940 92991940 278531007.00 110000000
corporate which are partly paid

Details of current investments [Table] ..(2)

Unless otherwise specified, all monetary values are in INR
Classification of current investments [Axis] 3 4
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Current investments [Abstract]
Disclosure of details of current investments
[Abstract]
Details of current investments [LineItems]
Investments in mutual Investments in Investments in Investments in
Type of current investments funds mutual funds mutual funds mutual funds
Current
Class of current investments Current investments
investments
Current investments Current investments
Unquoted Unquoted Unquoted
Nature of current investments Unquoted Investments
Investments Investments Investments
Current investments 53,81,36,811 11,08,02,932 27,00,00,000 30,00,00,000
Basis of valuation of current investments Fair value Fair value Fair value Fair value
Name of body corporate in whom investment has Aditya Birla Sun Life Hdfc Short Term HDFC Corporate Birla Sun Life Short
been made Corporate Bond Fund Opportunities Bond Fund Term
Details of whether such body corporate is
Other Related Other Related
subsidiary, associate, joint venture or Other Related parties
parties parties
Other Related parties
controlled special purpose entity
Number of shares of current investment made
[shares] 84,72,443 [shares] 65,48,327 [shares] 1,48,98,087 [shares] 50,18,585
in body corporate
Details of current investments made in body
538136811.00 110802932 270000000.00 300000000
corporate which are partly paid

92
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Details of current investments [Table] ..(3)

Unless otherwise specified, all monetary values are in INR
Classification of current investments [Axis] 5 6
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Current investments [Abstract]
Disclosure of details of current investments
[Abstract]
Details of current investments [LineItems]
Investments in Investments in mutual Investments in Investments in
Type of current investments mutual funds funds mutual funds mutual funds
Current
Class of current investments investments
Current investments Current investments Current investments
Unquoted Unquoted Unquoted
Nature of current investments Investments
Unquoted Investments
Investments Investments
Current investments 21,50,00,000 17,00,00,000 43,36,13,761 4,23,87,193
Basis of valuation of current investments Fair value Fair value Fair value Fair value
Name of body corporate in whom investment has HDFC Floting HDFC Medium Term HDFC Short Term SBI Premier Liquid
been made Rate Debt Fund Opportunities Debt Fund Fund
Details of whether such body corporate is
Other Related Other Related
subsidiary, associate, joint venture or parties
Other Related parties
parties
Other Related parties
controlled special purpose entity
Number of shares of current investment made
[shares] 71,67,981 [shares] 95,11,607 [shares] 2,46,34,294 [shares] 16,641
in body corporate
Details of current investments made in body
215000000.00 170000000 433613761.00 42387193
corporate which are partly paid

Details of current investments [Table] ..(4)

Unless otherwise specified, all monetary values are in INR
Classification of current investments [Axis] 7 8
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Current investments [Abstract]
Disclosure of details of current investments
[Abstract]
Details of current investments [LineItems]
Investments in Investments in mutual Investments in Investments in
Type of current investments mutual funds funds mutual funds mutual funds
Current
Class of current investments investments
Current investments Current investments Current investments
Unquoted Unquoted Unquoted
Nature of current investments Investments
Unquoted Investments
Investments Investments
Current investments 10,00,00,000 19,84,88,480 51,50,00,000 15,00,00,000
Basis of valuation of current investments Fair value Fair value Fair value Fair value
Name of body corporate in whom investment has ICICI Prudential ICICI Prudential ICICI Prudential HDFC Short Term
been made FMP Flexible Income Savings Fund Opportunities
Details of whether such body corporate is
Other Related Other Related
subsidiary, associate, joint venture or parties
Other Related parties
parties
Other Related parties
controlled special purpose entity
Number of shares of current investment made [shares]
[shares] 7,07,194 [shares] 15,54,395 [shares] 92,30,883
in body corporate 1,00,00,000
Details of current investments made in body
100000000.00 198489248 515000000.00 150000000
corporate which are partly paid

93
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Details of current investments [Table] ..(5)

Unless otherwise specified, all monetary values are in INR
Classification of current investments [Axis] 9 10
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Current investments [Abstract]
Disclosure of details of current investments
[Abstract]
Details of current investments [LineItems]
Investments in Investments in Investments in Investments in
Type of current investments mutual funds mutual funds mutual funds mutual funds
Class of current investments Current investments Current investments Current investments Current investments
Unquoted Unquoted Unquoted Unquoted
Nature of current investments Investments Investments Investments Investments
Current investments 69,75,16,595 15,00,00,000 44,00,00,000 12,00,00,000
Basis of valuation of current investments Fair value Fair value Fair value Fair value
Name of body corporate in whom investment has IDFC Corporate Reliance short term I D F C L o w Reliance Medium
been made Bond Direct-G fund Duration term fund
Details of whether such body corporate is
Other Related Other Related
subsidiary, associate, joint venture or Other Related parties
parties parties
Other Related parties
controlled special purpose entity
Number of shares of current investment made
[shares] 6,01,64,456 [shares] 53,23,623 [shares] 1,78,66,592 [shares] 38,65,905
in body corporate
Details of current investments made in body
697516595.00 150000000 440000000.00 120000000
corporate which are partly paid

Details of current investments [Table] ..(6)

Unless otherwise specified, all monetary values are in INR
Classification of current investments [Axis] 11 12
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Current investments [Abstract]
Disclosure of details of current investments
[Abstract]
Details of current investments [LineItems]
Investments in Investments in Investments in Other current
Type of current investments mutual funds mutual funds mutual funds investments
Class of current investments Current investments Current investments Current investments Current investments
Unquoted Unquoted Unquoted Unquoted
Nature of current investments Investments Investments Investments Investments
Current investments 25,00,00,000 12,97,00,000 30,00,00,000 15,00,00,000
Basis of valuation of current investments Fair value Fair value Fair value Fair value
Name of body corporate in whom investment has Kotak FMP - Series Birla Short Term
Reliance FHF Bajaj Finance Ltd
been made 4 Fund
Details of whether such body corporate is
Other Related Other Related
subsidiary, associate, joint venture or parties
Other Related parties Other Related parties
parties
controlled special purpose entity
Number of shares of current investment made
[shares] 2,50,00,000 [shares] 22,26,946 [shares] 3,00,00,000
in body corporate
Details of current investments made in body
250000000.00 129700000 300000000.00 150000000.00
corporate which are partly paid

94
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Details of current investments [Table] ..(7)

Unless otherwise specified, all monetary values are in INR
Classification of current investments [Axis] 13 14 15
01/04/2017 01/04/2016 01/04/2017 01/04/2017
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2018
Current investments [Abstract]
Disclosure of details of current investments
[Abstract]
Details of current investments [LineItems]
Investments in mutual Other current Investments in Investments in
Type of current investments funds investments mutual funds mutual funds
Class of current investments Current investments Current investments Current investments Current investments
Unquoted Unquoted Unquoted Unquoted
Nature of current investments Investments Investments Investments Investments
Current investments 45,00,00,000 10,00,00,000 8,96,24,975 15,00,00,000
Basis of valuation of current investments Fair value Fair value Fair value Fair value
Name of body corporate in whom investment has Reliance Floting Rate LIC Housing Reliance Interval Reliance Interval
been made Fund Finance Ltd Fund- Monthly Fund- Quarterly
Details of whether such body corporate is
Other Related Other Related Other Related
subsidiary, associate, joint venture or Other Related parties
parties parties parties
controlled special purpose entity
Number of shares of current investment made
[shares] 1,66,98,943 [shares] 38,91,848 [shares] 63,16,215
in body corporate
Details of current investments made in body
450000000.00 100000000.00 89624975.00 150000000.00
corporate which are partly paid

Details of current investments [Table] ..(8)

Unless otherwise specified, all monetary values are in INR
Classification of current investments [Axis] 16 17 18 19
01/04/2017 01/04/2017 01/04/2017 01/04/2017
to to to to
31/03/2018 31/03/2018 31/03/2018 31/03/2018
Current investments [Abstract]
Disclosure of details of current investments
[Abstract]
Details of current investments [LineItems]
Investments in Investments in Other current Other current
Type of current investments mutual funds mutual funds investments investments
Class of current investments Current investments Current investments Current investments Current investments
Unquoted Unquoted Unquoted Unquoted
Nature of current investments Investments Investments Investments Investments
Current investments 44,05,99,755 45,42,27,718 36,87,31,600 25,70,74,205
Basis of valuation of current investments Fair value Fair value Fair value Fair value
Name of body corporate in whom investment has Reliance Low Reliance Prime Debt IL&FS Financial HDB Financial
been made Duration Fund Fund Service Limited Service Ltd
Details of whether such body corporate is
Other Related Other Related Other Related Other Related
subsidiary, associate, joint venture or parties parties parties parties
controlled special purpose entity
Number of shares of current investment made
[shares] 1,81,481 [shares] 1,29,77,970 [shares] 8 [shares] 9
in body corporate
Details of current investments made in body
440599755.00 454227718.00 368731600.00 257074205.00
corporate which are partly paid

95
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Details of current investments [Table] ..(9)

Unless otherwise specified, all monetary values are in INR
Classification of current investments [Axis] 20 21 22 23
01/04/2017 01/04/2017 01/04/2017 01/04/2017
to to to to
31/03/2018 31/03/2018 31/03/2018 31/03/2018
Current investments [Abstract]
Disclosure of details of current investments
[Abstract]
Details of current investments [LineItems]
Other current Other current Other current Other current
Type of current investments investments investments investments investments
Class of current investments Current investments Current investments Current investments Current investments
Unquoted Unquoted Unquoted Unquoted
Nature of current investments Investments Investments Investments Investments
Current investments 25,06,87,743 23,14,81,500 23,13,14,750 5,00,00,000
Basis of valuation of current investments Fair value Fair value Fair value Fair value
Name of body corporate in whom investment has Tata Motors Finance Kotak Mahindra Kotak Mahindra LIC Housing
been made Ltd Investment Ltd Investment Ltd Finance Ltd
Details of whether such body corporate is
Other Related Other Related Other Related Other Related
subsidiary, associate, joint venture or parties parties parties parties
controlled special purpose entity
Details of current investments made in body
250687743.00 231481500.00 231314750.00 50000000.00
corporate which are partly paid

Details of current investments [Table] ..(10)

Unless otherwise specified, all monetary values are in INR
Classification of current investments [Axis] 24 25 26 27
01/04/2017 01/04/2017 01/04/2017 01/04/2017
to to to to
31/03/2018 31/03/2018 31/03/2018 31/03/2018
Current investments [Abstract]
Disclosure of details of current investments
[Abstract]
Details of current investments [LineItems]
Other current Other current Other current Other current
Type of current investments investments investments investments investments
Class of current investments Current investments Current investments Current investments Current investments
Unquoted Unquoted Unquoted Unquoted
Nature of current investments Investments Investments Investments Investments
Current investments 12,00,00,000 25,71,88,634 10,89,63,175 10,00,00,000
Basis of valuation of current investments Fair value Fair value Fair value Fair value
Name of body corporate in whom investment has Dewan Housing PNB Housing
HDFC Ltd Bajaj Finance Ltd
been made Finance Ltd Finance Ltd
Details of whether such body corporate is
Other Related Other Related Other Related Other Related
subsidiary, associate, joint venture or parties parties parties parties
controlled special purpose entity
Details of current investments made in body
120000000.00 257188634.00 108963175.00 100000000.00
corporate which are partly paid

96
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Details of current investments [Table] ..(11)

Unless otherwise specified, all monetary values are in INR
Classification of current investments [Axis] 28 29 30 31
01/04/2017 01/04/2017 01/04/2017 01/04/2017
to to to to
31/03/2018 31/03/2018 31/03/2018 31/03/2018
Current investments [Abstract]
Disclosure of details of current investments
[Abstract]
Details of current investments [LineItems]
Other current Other current Other current Other current
Type of current investments investments investments investments investments
Class of current investments Current investments Current investments Current investments Current investments
Unquoted Unquoted Unquoted Unquoted
Nature of current investments Investments Investments Investments Investments
Current investments 15,00,00,000 9,98,43,436 25,04,31,500 10,28,94,530
Basis of valuation of current investments Fair value Fair value Fair value Fair value
Name of body corporate in whom investment has Kotak Mahindra
HDFC Ltd M&M Finance Bajaj Finance Ltd
been made Primus Ltd
Details of whether such body corporate is
Other Related Other Related Other Related Other Related
subsidiary, associate, joint venture or parties parties parties parties
controlled special purpose entity
Details of current investments made in body
150000000.00 99843436.00 250431500.00 102894530.00
corporate which are partly paid

Unless otherwise specified, all monetary values are in INR

31/03/2018 31/03/2017
Disclosure of notes on current investments explanatory [TextBlock]
Aggregate amount of quoted current investments 0 0
Market value of quoted current investments 0 0
Aggregate amount of unquoted current investments 844,38,53,635 182,43,70,545
Aggregate provision for diminution in value of current investments 0 0

[200600] Notes - Subclassification and notes on liabilities and assets

Subclassification of trade receivables [Table] ..(1)

Unless otherwise specified, all monetary values are in INR
Classification of assets based on security
Classification of assets based on security [Axis] Unsecured considered good [Member]
[Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Subclassification and notes on liabilities and assets
[Abstract]
Trade receivables notes [Abstract]
Trade receivables [Abstract]
Subclassification of trade receivables
[Abstract]
Subclassification of trade receivables
[LineItems]
Breakup of trade receivables [Abstract]
Trade receivables, gross 22,17,42,493 5,79,14,243 22,17,42,493 5,79,14,243
Allowance for bad and doubtful debts 0 0
Total trade receivables 22,17,42,493 5,79,14,243 22,17,42,493 5,79,14,243
Details of trade receivables due by
directors, other officers or others
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Details of trade receivables due by
firms or companies in which any director
is partner or director [Abstract]
Total trade receivables due by firms
or companies in which any director is 0 0
partner or director

97
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Classification of inventories [Table] ..(1)

Unless otherwise specified, all monetary values are in INR
Classification of inventories [Axis] Company total inventories [Member] Raw materials [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Subclassification and notes on liabilities and assets
[Abstract]
Inventories notes [Abstract]
Inventories [Abstract]
Classification of inventories [Abstract]
Details of inventories [LineItems]
Inventories 53,82,463 4,79,179 53,82,463 4,79,179
1. Cost 1. Cost or
Cost or NRV Cost or NRV
Mode of valuation or NRV Whichever NRV Whichever is
Whichever is lower Whichever is lower
is lower lower

Disclosure of breakup of provisions [Table] ..(1)

Unless otherwise specified, all monetary values are in INR
Classification based on time period [Axis] Long-term [Member] Short-term [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Subclassification and notes on liabilities and assets
[Abstract]
Provisions notes [Abstract]
Disclosure of breakup of provisions [Abstract]
Disclosure of breakup of provisions [LineItems]
Provisions [Abstract]
Provisions for employee benefits
[Abstract]
Provision gratuity 3,85,07,101 1,68,22,396 52,252 21,350
Total provisions for employee benefits 3,85,07,101 1,68,22,396 52,252 21,350
Provision for statutory liabilities 0 0 5,60,27,602 1,29,93,998
CSR expenditure provision 0 0 0 0
Other provisions 51,68,916 54,04,583 17,00,081 0
Total provisions 4,36,76,017 2,22,26,979 5,77,79,935 1,30,15,348

Loans and advances [Table] ..(1)

Unless otherwise specified, all monetary values are in INR
Classification based on time period [Axis] Long-term [Member]
Classification of loans and advances [Axis] Loans and advances [Member] Security deposits [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Subclassification and notes on liabilities and assets
[Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 12,35,95,978 2,56,74,289 6,71,35,212 1,46,15,040
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 12,35,95,978 2,56,74,289 6,71,35,212 1,46,15,040
Details of loans and advances due by
directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0 0 0
Loans and advances due by other officers 0 0 0 0
Details of loans and advances due by firms
or companies in which any director is
partner or director [Abstract]
Loans and advances due by firms in
0 0 0 0
which any director is partner
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director

98
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Loans and advances [Table] ..(2)

Unless otherwise specified, all monetary values are in INR
Classification based on time period [Axis] Long-term [Member]
Classification of loans and advances [Axis] Other loans and advances [Member] Prepaid expenses [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Subclassification and notes on liabilities and assets
[Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 5,64,60,766 1,10,59,249 95,82,736 6,30,641
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 5,64,60,766 1,10,59,249 95,82,736 6,30,641
Details of loans and advances due by
directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0 0 0
Loans and advances due by other officers 0 0 0 0
Details of loans and advances due by firms
or companies in which any director is
partner or director [Abstract]
Loans and advances due by firms in
0 0 0 0
which any director is partner
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director

Loans and advances [Table] ..(3)

Unless otherwise specified, all monetary values are in INR
Classification based on time period [Axis] Long-term [Member]
Classification of loans and advances [Axis] Advance tax [Member] Advance income tax paid [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Subclassification and notes on liabilities and assets
[Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 4,68,78,030 1,04,28,608 4,68,78,030 1,04,28,608
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 4,68,78,030 1,04,28,608 4,68,78,030 1,04,28,608
Details of loans and advances due by
directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0 0 0
Loans and advances due by other officers 0 0 0 0
Details of loans and advances due by firms
or companies in which any director is
partner or director [Abstract]
Loans and advances due by firms in
0 0 0 0
which any director is partner
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director

99
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Loans and advances [Table] ..(4)

Unless otherwise specified, all monetary values are in INR
Classification based on time period [Axis] Short-term [Member]
Classification of loans and advances [Axis] Loans and advances [Member] Security deposits [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Subclassification and notes on liabilities and assets
[Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 12,59,45,546 7,95,22,181 4,10,31,356 3,65,09,910
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 12,59,45,546 7,95,22,181 4,10,31,356 3,65,09,910
Details of loans and advances due by
directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0 0 0
Loans and advances due by other officers 0 0 0 0
Details of loans and advances due by firms
or companies in which any director is
partner or director [Abstract]
Loans and advances due by firms in
0 0 0 0
which any director is partner
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director

Loans and advances [Table] ..(5)

Unless otherwise specified, all monetary values are in INR
Classification based on time period [Axis] Short-term [Member]
Classification of loans and advances [Axis] Other loans and advances [Member] Prepaid expenses [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Subclassification and notes on liabilities and assets
[Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 8,49,14,190 4,30,12,271 5,93,93,291 3,24,08,669
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 8,49,14,190 4,30,12,271 5,93,93,291 3,24,08,669
Details of loans and advances due by
directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0 0 0
Loans and advances due by other officers 0 0 0 0
Details of loans and advances due by firms
or companies in which any director is
partner or director [Abstract]
Loans and advances due by firms in
0 0 0 0
which any director is partner
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director

100
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Loans and advances [Table] ..(6)

Unless otherwise specified, all monetary values are in INR
Classification based on time period [Axis] Short-term [Member]
Classification of loans and advances [Axis] Service tax receivable [Member] Other taxes receivable [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Subclassification and notes on liabilities and assets
[Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 0 92,38,632 2,33,22,757 0
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 0 92,38,632 2,33,22,757 0
Details of loans and advances due by
directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0 0 0
Loans and advances due by other officers 0 0 0 0
Details of loans and advances due by firms
or companies in which any director is
partner or director [Abstract]
Loans and advances due by firms in
0 0 0 0
which any director is partner
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director

Loans and advances [Table] ..(7)

Unless otherwise specified, all monetary values are in INR
Classification based on time period [Axis] Short-term [Member]
Other loans and advances, others
Classification of loans and advances [Axis]
[Member]
Classification of assets based on security [Axis] Unsecured considered good [Member]
31/03/2018 31/03/2017
Subclassification and notes on liabilities and assets [Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 21,98,142 13,64,970
Allowance for bad and doubtful loans and advances 0 0
Loans and advances 21,98,142 13,64,970
Details of loans and advances due by directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0
Loans and advances due by other officers 0 0
Details of loans and advances due by firms or companies in which any
director is partner or director [Abstract]
Loans and advances due by firms in which any director is partner 0 0
Total loans and advances due by firms or companies in which any director
0 0
is partner or director

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Unless otherwise specified, all monetary values are in INR

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Trade payables, long-term 0 0
Total other long-term liabilities 0 0
Nature of other provisions OTHERS OTHERS
Current maturities of long-term debt 0 13,93,10,345
Interest accrued but not due on borrowings 0 0
Interest accrued and due on borrowings 0 47,53,911
Interest accrued but not due on public deposits 0 0
Interest accrued and due on public deposits 0 0
Debentures claimed but not paid 0 0
Income received in advance 5,47,853 0
Unpaid dividends 0 0
Application money received for allotment of securities and
7,34,99,447 2,46,78,232
due for refund, principal
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Accrued expenses payable 39,17,32,831 13,48,72,585
Security deposits refundable, current 4,03,06,981 1,48,46,290
Total deposits refundable current 4,03,06,981 1,48,46,290
Public deposit payable, current 0 0
Total other payables, current 43,20,39,812 14,97,18,875
Short-term employee related liabilities 7,50,75,011 2,63,08,244
Current liabilities portion of share application money pending
0 0
allotment
Other current liabilities, others 6,26,25,371 71,89,089
Total other current liabilities 64,37,87,494 35,19,58,696
Aggregate amount of trade receivables outstanding for period
0 0
exceeding six months
Fixed deposits with banks 0 0
Other deposits with banks 5,00,00,000 12,39,177
Other balances with banks 112,86,83,762 25,34,73,819
Total balance with banks 117,86,83,762 25,47,12,996
Cash on hand 44,01,964 13,34,216
Total cash and cash equivalents 118,30,85,726 25,60,47,212
Other bank balances 1,55,70,610 25,03,745
Total cash and bank balances 119,86,56,336 25,85,50,957
Total balances held with banks to extent held as
margin money or security against borrowings, 0 0
guarantees or other commitments
Bank deposits with more than twelve months maturity 0 0
Interest receivable 4,57,62,151 57,16,119
Other current assets, others 6,34,04,805 2,77,78,870
Total other current assets 10,91,66,956 3,34,94,989

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

[200700] Notes - Additional disclosures on balance sheet

Unless otherwise specified, all monetary values are in INR
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of additional balance sheet notes explanatory [TextBlock]
Total contingent liabilities and commitments 0 0
Amount of dividends proposed to be distributed to equity shareholders 0 0
Amount of per share dividend proposed to be distributed to equity
[INR/shares] 0 [INR/shares] 0
shareholders
Deposits accepted or renewed during period 0 0
Deposits matured and claimed but not paid during period 0 0
Deposits matured and claimed but not paid 0 0
Deposits matured but not claimed 0 0
Interest on deposits accrued and due but not paid 0 0
Share application money received during year 0 0
Share application money paid during year 0 0
Amount of share application money received back during year 0 0
Amount of share application money repaid returned back during year 0 0
Number of person share application money paid during year [pure] 0 [pure] 0
Number of person share application money received during year [pure] 0 [pure] 0
Number of person share application money paid as at end of year [pure] 0 [pure] 0
Number of person share application money received as at end of year [pure] 0 [pure] 0
Whether maintenance of cost records by company has been
mandated under Companies (Cost Records and Audit) Rules, No No
2014
Unclaimed share application refund money 0 0
Unclaimed matured debentures 0 0
Unclaimed matured deposits 0 0
Interest unclaimed amount 0 0
Number of warrants converted into equity shares during period [pure] 0 [pure] 0
Number of warrants converted into preference shares during period [pure] 0 [pure] 0
Number of warrants converted into debentures during period [pure] 0 [pure] 0
Number of warrants issued during period (in foreign currency) [pure] 0 [pure] 0
Number of warrants issued during period (INR) [pure] 0 [pure] 0

[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
Unless otherwise specified, all monetary values are in INR
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of accounting policies, change in accounting policies and Textual information (48) Textual information (49)
changes in estimates explanatory [TextBlock] [See below] [See below]

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Textual information (48)

Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
1. Company overview

1.1 Background

Bundl Technologies Private Limited (‘‘the Company’’) was incorporated on 26 December 2013 as a private limited company. The Company
has its registered office at Bengaluru. The Company is a food ordering and delivery company operating under the brand name of ‘Swiggy’,
which provides a single window for ordering from a wide range of restaurants and provides food delivery services using its own exclusive
fleet of delivery personnel to pick up orders from restaurants/food prepared in their own kitchen and deliver it to customers.

The company is also in the business of preparing food in its own kitchen and selling the food (through the swiggy app) to the end customers
under the brand name the bowl company and 48 East.

2. Significant accounting policies

The accounting policies set out below have been applied consistently.

2.1 Basis of preparation of financial statements

The financial statements are prepared in accordance with Generally Accepted Accounting Principles in India (GAAP) under the historical
cost convention on the accrual basis. GAAP comprises mandatory accounting standards as prescribed under Section 133 of the Companies
Act, 2013 (‘the 2013 Act’) read with Rule 7 of the Companies (Accounts) Rules, 2014, and the relevant provisions of the Companies Act,
2013 ("the 2013 Act") / Companies Act, 1956 ("the 1956 Act"), as applicable, Accounting Standards (‘AS’) issued by Institute of Chartered
Accountants of India (ICAI) and other generally accepted accounting principles in India. The financial statements are presented in Indian
Rupees (“Rs.”) except for shares data.

2.2 Current and non-current classification

All assets and liabilities are classified into current and non-current.

Assets

An asset is classified as current when it satisfies any of the following criteria:

a. It is expected to be realised in, or is intended for sale or consumption in, the Company’s normal operating cycle;

b. It is held primarily for the purpose of being traded;

c. It is expected to be realised within 12 months after the reporting date; or

d. It is cash or cash equivalent unless it is restricted from being exchanged or used to settle a liability for at least 12 months after the
reporting date.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Current assets include the current portion of non-current financial assets.

All other assets are classified as non-current.

Liabilities

A liability is classified as current when it satisfies any of the following criteria:

a. It is expected to be settled in the Company’s normal operating cycle;

b. It is held primarily for the purpose of being traded;

c. It is due to be settled within 12 months after the reporting date;

d. The Company does not have an unconditional right to defer settlement of the liability for at least 12 months after the reporting date.
Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its
classification.

Current liabilities include current portion of non-current financial liabilities. All other liabilities are classified as non-current.

2.2 Current and non-current classification (continued)

Operating cycle

Operating cycle is the time between the acquisition of assets for processing and their realization in cash or cash equivalents. The operating
cycle of the Company is 12 months.

2.3 Use of estimates

The preparation of financial statements in conformity with Generally Accepted Accounting Principles (GAAP) requires management to make
judgments, estimates and assumptions that affect the application of accounting policies and reported amounts of assets, liabilities, income and
expenses and the disclosure of contingent liabilities on the date of the financial statements. The estimates and assumptions used in the
accompanying financial statements are based upon management’s evaluation of the relevant facts and circumstances as of the date of the
financial statements. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis.
Any revision to accounting estimates is recognised prospectively in current and future periods.

2.4 Revenue recognition

The Company primarily earns revenue from four streams i.e., service income, delivery income, carousel income and income from sale of
food prepared in the Company’s own kitchen.

Revenue is recognized to the extent it is probable that the economic benefits will flow to the Company and the revenue can be reliable
measured.

Service income represents the commission charged by the Company to the restaurant as a percentage of the gross value of the bill based on
pre-determined terms and conditions. Revenue is recognized immediately upon the collection of delivery order from the restaurants.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Delivery income represents the delivery charges levied by the Company to the customer. Revenue is recognized immediately upon the
delivery of the order to the customer.

Carousel income represents the advertisement income earned from restaurants. Revenue is recognized over the period for which the
advertisement is run.

Income from sale of food is recognized upon delivery of food to the costumer.

Other income:

Interest is recognized using the time-proportion method, based on rates implicit in the transaction. Dividend income is recognized when the
Company’s right to receive dividend is established.

2.5 Property, plants and equipment

a) Recognition and measurement

Property, plant and equipment are measured at cost less accumulated depreciation and impairment losses, if any. Cost includes expenditures
directly attributable to the acquisition of the asset.

The cost of fixed assets not ready for use before the balance sheet date is disclosed as capital work-in-progress. Advances paid towards the
acquisition of fixed assets outstanding as at each balance sheet date is disclosed as capital advance under long-term loans and advances.

2.5 Property, plants and equipment (continued)

b) Depreciation

The Company depreciates property, plant and equipment over the estimated useful life on a straight-line basis from the date the assets are
available for use. Assets acquired under the leasehold improvement are amortized over the shorter of estimated useful life of the asset or the

106
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

related lease term. The estimated useful life of assets are reviewed and where appropriate are adjusted annually.

The estimated useful lives of the assets are as follows:

Useful life
Category
(in years)

Computers 3 years

Servers and networking equipment’s (included in computers in the note 16) 3 years

Furniture and fixtures 5 years

Mobile phones and tablets 1 year

Leasehold improvement 6 years

Kitchen equipment 5 years

Office equipment 5 years

When part of an item of property, plant and equipment have different useful life, they are accounted as a separate items (major components)
of property, plant and equipment.

Subsequent expenditure relating to property, plant and equipment is capitalized only when it is probable that future economic benefits
associated with these will flow to the Company and the cost of the item can be measured reliably.

Based on internal assessment and technical evaluation carried out by the management, the useful life of servers and networking equipment’s,
furniture and fixtures and mobile phones and tablets as given above best represents the period over which management expects to use these
assets. Hence, the useful lives of these assets is different from the useful life as prescribed under Part C of Schedule II of the Companies Act,
2013.

Depreciation is charged on a proportionate basis from/up to the date the assets are purchased/sold during the year. A fixed asset is eliminated
from the financial statements on disposal or when no further benefit is expected from its use and disposal. Losses arising from retirement or
gains or losses arising from disposal of fixed assets which are carried at cost are recognized in the statement of profit and loss.

Company is assuming terminal value of 5% of the Cost of the Asset i.e. only 95% of the original cost of asset is depreciated.

c) Goodwill

Where several items of property, plant and equipment are purchased for a consolidated price, the consideration is apportioned to the various
items on the basis of their respective fair values at the date of acquisition.

d) Intangible assets

Intangible assets acquired separately are measured at cost of acquisition. Following initial recognition, intangible assets are carried at cost
less accumulated amortization and impairment losses, if any.

The amortization of an intangible assets with finite useful life reflects the manner in which the economic benefit is expected to be generated.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

The estimated useful life of amortizable intangibles are reviewed and where appropriate are adjusted, annually. The estimated useful lives of
the amortizable intangible assets for the current period are as follows:

Useful life
Category
(in years)

Software 5 years

Non-compete agreement 3 years

2.6 Impairment of assets

The Company assesses at each balance sheet date whether there is any indication that an asset or a group of assets comprising a cash
generating unit may be impaired. If any such indication exists, the Company estimates the recoverable amount of the asset. If such
recoverable amount of the asset or the recoverable amount of the cash generating unit to which the asset belongs is less than its carrying
amount, the carrying amount is reduced to its recoverable amount. The reduction is treated as an impairment loss and is recognized in the
statement of profit and loss.

If at the balance sheet date there is an indication that a previously assessed impairment loss no longer exists, the recoverable amount is
reassessed and the asset is reflected at the recoverable amount subject to a maximum of depreciable historical cost.

2.7 Leases

Leases where the lessor retains substantially all the risks and rewards of ownership are classified as operating leases. The total lease rentals
(including scheduled rental increases) in respect of an asset taken on operating lease are charged to the statement of profit and loss on a
straight line basis over the lease term unless another systematic basis is more representative of the time pattern of the benefit.

2.8 Investments

Investments that are readily realizable and intended to be held for not more than a year from the date of acquisition are classified as current
investments. All other investments are classified as long- term investments. However, the part of long term investments which is expected to
be realized within 12 months after the reporting date is also presented under ‘current assets’.

Long- term investments (including current portions thereof) are carried at cost less any other than temporary diminution in value, determined
separately for each individual investment.

Current investments are carried at the lower of cost and fair value. The comparison of the cost and fair value is done for each investment. The
fair value is determined using quoted market price/market observable information adjusted for cost of disposal. On disposal of the
investment, the difference between its carrying amount and net disposal proceeds is charged or credited to the statement of profit and loss.

2.9 Foreign currency transactions

Foreign exchange transactions are recorded into Indian rupees using the rates of exchange prevailing on the date of the respective
transactions. Exchange differences arising on foreign exchange transactions settled during the year are recognized in the statement of profit
and loss.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Monetary assets and liabilities denominated in foreign currencies as at the balance sheet date are translated into Indian rupee at the closing
exchange rates on that date. The resultant exchange differences are recognized in the statement of profit and loss.

Non-monetary items which are carried in terms of historical cost denominated in foreign currency are reported using the exchange rate at the
date of the transaction.

2.10 Employee benefits

Short-term employee benefits

All employee benefits falling due wholly within twelve months of rendering the services are classified as short term employee benefits,
which include benefits like performance incentives, etc. and are recognized as expenses in the period in which the employee renders the
related service.

Defined contribution plan

A defined contribution plan is a post-employment benefit plan under which an entity pays specified contributions to a separate entity and has
no obligation to pay any further amounts. The Company makes specified monthly contributions towards employee provident fund to a
Government administered provident fund scheme which is a defined contribution plan. The Company’s contribution is recognized as an
expense in the statement of profit and loss during the period in which the employee renders the related service.

The Company’s gratuity benefit scheme is a defined benefit plan. The Company’s net obligation in respect of a defined benefit plan is
calculated by estimating the amount of future benefit that employees have earned in return for their service in the current and prior periods;
that benefit is discounted to determine its present value. Any unrecognized past service costs and the fair value of any plan assets are
deducted. The calculation of the Company’s obligation under the plan is performed annually by a qualified actuary using the projected unit
credit method.

The Company recognizes all actuarial gains and losses arising from defined benefit plans immediately in the statement of profit and loss. All
expenses related to defined benefit plans are recognized in employee benefits expense in the statement of profit and loss. When the benefits
of a plan are improved, the portion of the increased benefit related to past service by employees is recognized in statement of profit and loss
on a straight-line basis over the average period until the benefits become vested.

The Company recognizes gains and losses on the curtailment or settlement of a defined benefit plan when the curtailment or settlement
occurs.

Compensated absences

Benefits under the Company's compensated absences scheme constitute other long term employee benefits. The obligation in respect of
compensated absences is provided on the basis of an actuarial valuation carried out by an independent actuary using the Projected Unit Credit
Method, which recognizes each period of service as giving rise to an additional unit of employee benefit entitlement and measures each unit
separately to build up the final obligation. The obligation is measured at the present value of estimated future cash flows. The discount rates
used for determining the present value of obligation under defined benefit plan, is based on the market yields as at balance sheet date on
Government securities, having maturity periods approximating to the terms of related obligations.

Actuarial gains and losses are recognized immediately in the statement of profit and loss. To the extent the Company does not have an

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

unconditional right to defer the utilization or encashment of the accumulated compensated absences, the liability determined based on
actuarial valuation is considered to be a current liability.

Share based payments:

The Company accounts for equity settled stock options as per the accounting treatment prescribed by the guidance note on employee share
based payments issued by the Institute of Chartered Accountants of India (ICAI) using the fair value model.

2.11 Provisions and contingent liabilities

The Company recognizes a provision when there is a present obligation as a result of a past (or obligating) event that probably will require an
outflow of resources and a reliable estimate can be made of the amount of the obligation.

A disclosure for a contingent liability is made when, as a result of obligating events, there is a possible obligation or a present obligation that
may, but probably will not, require an outflow of resources. When as a result of obligating events, there is a possible obligation or a present
obligation where the likelihood of outflow of resources is remote, no provision or disclosure is made.

Provisions for onerous contracts, i.e. contracts where the expected unavoidable costs of meeting the obligations under the contract exceed the
economic benefits expected to be received under it, are recognized when it is probable that an outflow of resources embodying economic
benefits will be required to settle a present obligation as a result of an obligating event based on a reliable estimate of such obligation.

2.12 Taxation

Income-tax expense comprises current tax (i.e. amount of tax for the year determined in accordance with Indian Income tax laws) and
deferred tax charge or credit (reflecting the tax effects of timing differences between accounting income and taxable income for the year).
The deferred tax charge or credit and the corresponding deferred tax liabilities or assets are recognized using the tax rates that have been
enacted or substantively enacted at the balance sheet date.

Deferred tax assets are recognized only to the extent there is reasonable certainty that the assets can be realized in the future; however, where
there is unabsorbed depreciation or carried forward business loss under taxation laws, deferred tax assets are recognized only if there is
virtual certainty supported by convincing evidence of realization of such assets. Deferred tax assets and liabilities are reviewed at each
balance sheet date and written down or written-up to reflect the amount that is reasonably or virtually certain (as the case may be) to be
realized.

Minimum Alternative Tax (“MAT”) paid in accordance with the tax laws which gives rise to future economic benefits in the form of
adjustments of future income tax liability, is considered as an asset if there is convincing evidence that the Company will pay normal tax in
subsequent years.

MAT credit entitlement can be carried forward and utilized for a period of ten years from the year in which the same is availed. Accordingly,
it is recognized as an asset in the balance sheet when it is probable that the future economic benefit associated with it will flow to the
Company and the asset can be measured reliably.

Assets and liabilities representing current and deferred tax are disclosed on a net basis when there is a legally enforceable right to set off and
management intends to settle the asset and liability on a net basis.

2.13 Earnings per share

The basic earnings per share is computed by dividing the net profit attributable to equity shareholders for the year

by the weighted average number of equity shares outstanding during the year.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

For the purpose of calculating diluted earnings per share, the net loss for the period attributable to equity shareholders and the weighted
average number of shares outstanding during the period are adjusted for the effects of all dilutive potential equity shares.

2.14 Cash and cash equivalents

Cash and cash equivalents comprise cash and balances with banks. The Company considers all highly liquid investments with a remaining
maturity at the date of purchase of three months or less and that are readily convertible to known amounts of cash to be cash equivalents.

2.15 Cash flow statement

Cash flows are reported using the indirect method, whereby net profit before tax is adjusted for the effects of transactions of a non-cash
nature and any deferrals or accruals of past or future cash receipts or payments. The cash flows from operating, investing and financing
activities of the Company are segregated.

2.16 Inventories

Inventories which comprise of raw materials are carried at lower of cost and net realizable value.

Cost of inventories comprises all cost of purchase and other cost incurred in bringing the inventories to their present location and condition.
Cost is determined using the weighted average method.

Net realizable value is the estimated selling price in the ordinary course of business, less the estimated cost of completion and the estimated
costs necessary to make the sales.

2.17 Share issue expenses

Share issue expenses eligible to be capitalized are adjusted with securities premium.

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Textual information (49)

Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
1. Company overview

1.1 Background

Bundl Technologies Private Limited (‘‘the Company’’) was incorporated on 26 December 2013 as a private limited company. The Company
has its registered office at Bengaluru. The Company is a food ordering and delivery company operating under the brand name of ‘Swiggy’,
which provides a single window for ordering from a wide range of restaurants and provides food delivery services using its own exclusive
fleet of delivery personnel to pick up orders from restaurants/food prepared in their own kitchen and deliver it to customers.

The company is also in the business of preparing food in its own kitchen and selling the food (through the swiggy app) to the end customers
under the brand name the bowl company and 48 East.

2. Significant accounting policies

The accounting policies set out below have been applied consistently.

2.1 Basis of preparation of financial statements

The financial statements are prepared in accordance with Generally Accepted Accounting Principles in India (GAAP) under the historical
cost convention on the accrual basis. GAAP comprises mandatory accounting standards as prescribed under Section 133 of the Companies
Act, 2013 (‘the 2013 Act’) read with Rule 7 of the Companies (Accounts) Rules, 2014, and the relevant provisions of the Companies Act,
2013 ("the 2013 Act") / Companies Act, 1956 ("the 1956 Act"), as applicable, Accounting Standards (‘AS’) issued by Institute of Chartered
Accountants of India (ICAI) and other generally accepted accounting principles in India. The financial statements are presented in Indian
Rupees (“Rs.”) except for shares data.

2.2 Current and non-current classification

All assets and liabilities are classified into current and non-current.

Assets

An asset is classified as current when it satisfies any of the following criteria:

a. It is expected to be realised in, or is intended for sale or consumption in, the Company’s normal operating cycle;

b. It is held primarily for the purpose of being traded;

c. It is expected to be realised within 12 months after the reporting date; or

d. It is cash or cash equivalent unless it is restricted from being exchanged or used to settle a liability for at least 12 months after the
reporting date.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Current assets include the current portion of non-current financial assets.

All other assets are classified as non-current.

Liabilities

A liability is classified as current when it satisfies any of the following criteria:

a. It is expected to be settled in the Company’s normal operating cycle;

b. It is held primarily for the purpose of being traded;

c. It is due to be settled within 12 months after the reporting date;

d. The Company does not have an unconditional right to defer settlement of the liability for at least 12 months after the reporting date.
Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its
classification.

Current liabilities include current portion of non-current financial liabilities. All other liabilities are classified as non-current.

2.2 Current and non-current classification (continued)

Operating cycle

Operating cycle is the time between the acquisition of assets for processing and their realization in cash or cash equivalents. The operating
cycle of the Company is 12 months.

2.3 Use of estimates

The preparation of financial statements in conformity with Generally Accepted Accounting Principles (GAAP) requires management to make
judgments, estimates and assumptions that affect the application of accounting policies and reported amounts of assets, liabilities, income and
expenses and the disclosure of contingent liabilities on the date of the financial statements. The estimates and assumptions used in the
accompanying financial statements are based upon management’s evaluation of the relevant facts and circumstances as of the date of the
financial statements. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis.
Any revision to accounting estimates is recognised prospectively in current and future periods.

2.4 Revenue recognition

The Company primarily earns revenue from four streams i.e., service income, delivery income, carousel income and income from sale of
food prepared in the Company’s own kitchen.

Revenue is recognized to the extent it is probable that the economic benefits will flow to the Company and the revenue can be reliable
measured.

Service income represents the commission charged by the Company to the restaurant as a percentage of the gross value of the bill based on
pre-determined terms and conditions. Revenue is recognized immediately upon the collection of delivery order from the restaurants.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Delivery income represents the delivery charges levied by the Company to the customer. Revenue is recognized immediately upon the
delivery of the order to the customer.

Carousel income represents the advertisement income earned from restaurants. Revenue is recognized over the period for which the
advertisement is run.

Income from sale of food is recognized upon delivery of food to the costumer.

Other income:

Interest is recognized using the time-proportion method, based on rates implicit in the transaction. Dividend income is recognized when the
Company’s right to receive dividend is established.

2.5 Property, plants and equipment

a) Recognition and measurement

Property, plant and equipment are measured at cost less accumulated depreciation and impairment losses, if any. Cost includes expenditures
directly attributable to the acquisition of the asset.

The cost of fixed assets not ready for use before the balance sheet date is disclosed as capital work-in-progress. Advances paid towards the
acquisition of fixed assets outstanding as at each balance sheet date is disclosed as capital advance under long-term loans and advances.

2.5 Property, plants and equipment (continued)

b) Depreciation

The Company depreciates property, plant and equipment over the estimated useful life on a straight-line basis from the date the assets are
available for use. Assets acquired under the leasehold improvement are amortized over the shorter of estimated useful life of the asset or the

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

related lease term. The estimated useful life of assets are reviewed and where appropriate are adjusted annually.

The estimated useful lives of the assets are as follows:

Useful life
Category
(in years)

Computers 3 years

Servers and networking equipment’s (included in computers in the note 16) 3 years

Furniture and fixtures 5 years

Mobile phones and tablets 1 year

Leasehold improvement 6 years

Kitchen equipment 5 years

Office equipment 5 years

When part of an item of property, plant and equipment have different useful life, they are accounted as a separate items (major components)
of property, plant and equipment.

Subsequent expenditure relating to property, plant and equipment is capitalized only when it is probable that future economic benefits
associated with these will flow to the Company and the cost of the item can be measured reliably.

Based on internal assessment and technical evaluation carried out by the management, the useful life of servers and networking equipment’s,
furniture and fixtures and mobile phones and tablets as given above best represents the period over which management expects to use these
assets. Hence, the useful lives of these assets is different from the useful life as prescribed under Part C of Schedule II of the Companies Act,
2013.

Depreciation is charged on a proportionate basis from/up to the date the assets are purchased/sold during the year. A fixed asset is eliminated
from the financial statements on disposal or when no further benefit is expected from its use and disposal. Losses arising from retirement or
gains or losses arising from disposal of fixed assets which are carried at cost are recognized in the statement of profit and loss.

Company is assuming terminal value of 5% of the Cost of the Asset i.e. only 95% of the original cost of asset is depreciated.

c) Goodwill

Where several items of property, plant and equipment are purchased for a consolidated price, the consideration is apportioned to the various
items on the basis of their respective fair values at the date of acquisition.

d) Intangible assets

Intangible assets acquired separately are measured at cost of acquisition. Following initial recognition, intangible assets are carried at cost
less accumulated amortization and impairment losses, if any.

The amortization of an intangible assets with finite useful life reflects the manner in which the economic benefit is expected to be generated.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

The estimated useful life of amortizable intangibles are reviewed and where appropriate are adjusted, annually. The estimated useful lives of
the amortizable intangible assets for the current period are as follows:

Useful life
Category
(in years)

Software 5 years

Non-compete agreement 3 years

2.6 Impairment of assets

The Company assesses at each balance sheet date whether there is any indication that an asset or a group of assets comprising a cash
generating unit may be impaired. If any such indication exists, the Company estimates the recoverable amount of the asset. If such
recoverable amount of the asset or the recoverable amount of the cash generating unit to which the asset belongs is less than its carrying
amount, the carrying amount is reduced to its recoverable amount. The reduction is treated as an impairment loss and is recognized in the
statement of profit and loss.

If at the balance sheet date there is an indication that a previously assessed impairment loss no longer exists, the recoverable amount is
reassessed and the asset is reflected at the recoverable amount subject to a maximum of depreciable historical cost.

2.7 Leases

Leases where the lessor retains substantially all the risks and rewards of ownership are classified as operating leases. The total lease rentals
(including scheduled rental increases) in respect of an asset taken on operating lease are charged to the statement of profit and loss on a
straight line basis over the lease term unless another systematic basis is more representative of the time pattern of the benefit.

2.8 Investments

Investments that are readily realizable and intended to be held for not more than a year from the date of acquisition are classified as current
investments. All other investments are classified as long- term investments. However, the part of long term investments which is expected to
be realized within 12 months after the reporting date is also presented under ‘current assets’.

Long- term investments (including current portions thereof) are carried at cost less any other than temporary diminution in value, determined
separately for each individual investment.

Current investments are carried at the lower of cost and fair value. The comparison of the cost and fair value is done for each investment. The
fair value is determined using quoted market price/market observable information adjusted for cost of disposal. On disposal of the
investment, the difference between its carrying amount and net disposal proceeds is charged or credited to the statement of profit and loss.

2.9 Foreign currency transactions

Foreign exchange transactions are recorded into Indian rupees using the rates of exchange prevailing on the date of the respective
transactions. Exchange differences arising on foreign exchange transactions settled during the year are recognized in the statement of profit
and loss.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Monetary assets and liabilities denominated in foreign currencies as at the balance sheet date are translated into Indian rupee at the closing
exchange rates on that date. The resultant exchange differences are recognized in the statement of profit and loss.

Non-monetary items which are carried in terms of historical cost denominated in foreign currency are reported using the exchange rate at the
date of the transaction.

2.10 Employee benefits

Short-term employee benefits

All employee benefits falling due wholly within twelve months of rendering the services are classified as short term employee benefits,
which include benefits like performance incentives, etc. and are recognized as expenses in the period in which the employee renders the
related service.

Defined contribution plan

A defined contribution plan is a post-employment benefit plan under which an entity pays specified contributions to a separate entity and has
no obligation to pay any further amounts. The Company makes specified monthly contributions towards employee provident fund to a
Government administered provident fund scheme which is a defined contribution plan. The Company’s contribution is recognized as an
expense in the statement of profit and loss during the period in which the employee renders the related service.

The Company’s gratuity benefit scheme is a defined benefit plan. The Company’s net obligation in respect of a defined benefit plan is
calculated by estimating the amount of future benefit that employees have earned in return for their service in the current and prior periods;
that benefit is discounted to determine its present value. Any unrecognized past service costs and the fair value of any plan assets are
deducted. The calculation of the Company’s obligation under the plan is performed annually by a qualified actuary using the projected unit
credit method.

The Company recognizes all actuarial gains and losses arising from defined benefit plans immediately in the statement of profit and loss. All
expenses related to defined benefit plans are recognized in employee benefits expense in the statement of profit and loss. When the benefits
of a plan are improved, the portion of the increased benefit related to past service by employees is recognized in statement of profit and loss
on a straight-line basis over the average period until the benefits become vested.

The Company recognizes gains and losses on the curtailment or settlement of a defined benefit plan when the curtailment or settlement
occurs.

Compensated absences

Benefits under the Company's compensated absences scheme constitute other long term employee benefits. The obligation in respect of
compensated absences is provided on the basis of an actuarial valuation carried out by an independent actuary using the Projected Unit Credit
Method, which recognizes each period of service as giving rise to an additional unit of employee benefit entitlement and measures each unit
separately to build up the final obligation. The obligation is measured at the present value of estimated future cash flows. The discount rates
used for determining the present value of obligation under defined benefit plan, is based on the market yields as at balance sheet date on
Government securities, having maturity periods approximating to the terms of related obligations.

Actuarial gains and losses are recognized immediately in the statement of profit and loss. To the extent the Company does not have an

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

unconditional right to defer the utilization or encashment of the accumulated compensated absences, the liability determined based on
actuarial valuation is considered to be a current liability.

Share based payments:

The Company accounts for equity settled stock options as per the accounting treatment prescribed by the guidance note on employee share
based payments issued by the Institute of Chartered Accountants of India (ICAI) using the fair value model.

2.11 Provisions and contingent liabilities

The Company recognizes a provision when there is a present obligation as a result of a past (or obligating) event that probably will require an
outflow of resources and a reliable estimate can be made of the amount of the obligation.

A disclosure for a contingent liability is made when, as a result of obligating events, there is a possible obligation or a present obligation that
may, but probably will not, require an outflow of resources. When as a result of obligating events, there is a possible obligation or a present
obligation where the likelihood of outflow of resources is remote, no provision or disclosure is made.

Provisions for onerous contracts, i.e. contracts where the expected unavoidable costs of meeting the obligations under the contract exceed the
economic benefits expected to be received under it, are recognized when it is probable that an outflow of resources embodying economic
benefits will be required to settle a present obligation as a result of an obligating event based on a reliable estimate of such obligation.

2.12 Taxation

Income-tax expense comprises current tax (i.e. amount of tax for the year determined in accordance with Indian Income tax laws) and
deferred tax charge or credit (reflecting the tax effects of timing differences between accounting income and taxable income for the year).
The deferred tax charge or credit and the corresponding deferred tax liabilities or assets are recognized using the tax rates that have been
enacted or substantively enacted at the balance sheet date.

Deferred tax assets are recognized only to the extent there is reasonable certainty that the assets can be realized in the future; however, where
there is unabsorbed depreciation or carried forward business loss under taxation laws, deferred tax assets are recognized only if there is
virtual certainty supported by convincing evidence of realization of such assets. Deferred tax assets and liabilities are reviewed at each
balance sheet date and written down or written-up to reflect the amount that is reasonably or virtually certain (as the case may be) to be
realized.

Minimum Alternative Tax (“MAT”) paid in accordance with the tax laws which gives rise to future economic benefits in the form of
adjustments of future income tax liability, is considered as an asset if there is convincing evidence that the Company will pay normal tax in
subsequent years.

MAT credit entitlement can be carried forward and utilized for a period of ten years from the year in which the same is availed. Accordingly,
it is recognized as an asset in the balance sheet when it is probable that the future economic benefit associated with it will flow to the
Company and the asset can be measured reliably.

Assets and liabilities representing current and deferred tax are disclosed on a net basis when there is a legally enforceable right to set off and
management intends to settle the asset and liability on a net basis.

2.13 Earnings per share

The basic earnings per share is computed by dividing the net profit attributable to equity shareholders for the year

by the weighted average number of equity shares outstanding during the year.

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

For the purpose of calculating diluted earnings per share, the net loss for the period attributable to equity shareholders and the weighted
average number of shares outstanding during the period are adjusted for the effects of all dilutive potential equity shares.

2.14 Cash and cash equivalents

Cash and cash equivalents comprise cash and balances with banks. The Company considers all highly liquid investments with a remaining
maturity at the date of purchase of three months or less and that are readily convertible to known amounts of cash to be cash equivalents.

2.15 Cash flow statement

Cash flows are reported using the indirect method, whereby net profit before tax is adjusted for the effects of transactions of a non-cash
nature and any deferrals or accruals of past or future cash receipts or payments. The cash flows from operating, investing and financing
activities of the Company are segregated.

2.16 Inventories

Inventories which comprise of raw materials are carried at lower of cost and net realizable value.

Cost of inventories comprises all cost of purchase and other cost incurred in bringing the inventories to their present location and condition.
Cost is determined using the weighted average method.

Net realizable value is the estimated selling price in the ordinary course of business, less the estimated cost of completion and the estimated
costs necessary to make the sales.

2.17 Share issue expenses

Share issue expenses eligible to be capitalized are adjusted with securities premium.

[201700] Notes - Government grants

Unless otherwise specified, all monetary values are in INR
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of notes on government grants explanatory [TextBlock]
Capital subsidies or grants received from government authorities 0 0
Revenue subsidies or grants received from government authorities 0 0

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

[201200] Notes - Employee benefits

Unless otherwise specified, all monetary values are in INR
01/04/2017
to
31/03/2018
Textual information (50)
Disclosure of employee benefits explanatory [TextBlock] [See below]

Textual information (50)

Disclosure of employee benefits explanatory [Text Block]

Employee benefits
Defined contribution plans
The Company makes contributions, determined as a specified percentage of employee salary, in respect of qualifying employee
towards Provident Fund, which is a defined contribution plan. The Company has no obligation other than to make the specified
contributions. The contributions are charges to the Statement of Profit and Loss as they accrue. The amount recognised as expenses
towards contribution to the Provident Fund for the year aggregated to Rs. 4,38,06,684 (previous year: Rs 2,37,76,283)
Defined benefit plans
In accordance with applicable Indian Laws, the Company provides for gratuity, a defined benefit retirement plan (Gratuity Plan).
The Gratuity Plan provides a lump sum payment to vested employees, at retirement or termination of employment, an amount
based on the respective employee’s last drawn salary and the years of employment with the Company.

[201600] Notes - Related party

Unless otherwise specified, all monetary values are in INR
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of notes on related party explanatory [TextBlock]
Whether there are any related party transactions during year No No
Whether company is subsidiary company No No

[201400] Notes - Leases

Unless otherwise specified, all monetary values are in INR
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of leases explanatory [TextBlock]
Whether any operating lease has been converted to financial lease or
No No
vice-versa

[300300] Notes - Earnings per share

Unless otherwise specified, all monetary values are in INR
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of earnings per share explanatory [TextBlock]
Adjustments of numerator to calculate basic earnings per share [Abstract]
Profit (loss) for period -397,31,26,640 -205,16,67,138
Adjustments of numerator to calculate diluted earnings per share [Abstract]
Profit (loss) for period -397,31,26,640 -205,16,67,138

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BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

[202800] Notes - Subsidiary information

Unless otherwise specified, all monetary values are in INR
01/04/2017
to
31/03/2018
Disclosure of subsidiary information explanatory [TextBlock]
Whether company has subsidiary companies No
Whether company has subsidiary companies which are yet to commence
No
operations
Whether company has subsidiary companies liquidated or sold during year No

[202400] Notes - Investments in associates

Unless otherwise specified, all monetary values are in INR
01/04/2017
to
31/03/2018
Disclosure of notes on investment in associates explanatory [TextBlock]
Whether company has invested in associates No
Whether company has associates which are yet to commence operations No

[202500] Notes - Financial reporting of interests in joint ventures

Unless otherwise specified, all monetary values are in INR
01/04/2017
to
31/03/2018
Disclosure of notes on interests in joint ventures explanatory [TextBlock]
Whether company has invested in joint ventures No
Whether company has joint ventures which are yet to commence operations No
Whether company has joint ventures liquidated or sold during year No

[202700] Notes - Cash flow statements

Unless otherwise specified, all monetary values are in INR
01/04/2017 01/04/2016
to to 31/03/2016
31/03/2018 31/03/2017
Disclosure of cash flow statement explanatory [TextBlock]
Cash and cash equivalents if different from balance sheet [Abstract]
Cash and cash equivalents cash flow statement 3,63,88,749
Total cash and cash equivalents 118,30,85,726 25,60,47,212
Income taxes paid (refund) [Abstract]
Income taxes paid (refund), classified as operating activities -1,04,28,606 92,76,347
Income taxes paid (refund), classified as investing activities 0 0
Income taxes paid (refund), classified as financing activities 0 0
Total income taxes paid (refund) -1,04,28,606 92,76,347

121
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

[100200] Statement of profit and loss

Unless otherwise specified, all monetary values are in INR
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Statement of profit and loss [Abstract]
Disclosure of revenue from operations [Abstract]
Disclosure of revenue from operations for other than finance company
[Abstract]
Revenue from sale of products 8,86,63,629 77,50,907
Revenue from sale of services 433,12,94,468 132,29,43,593
Total revenue from operations other than finance company 441,99,58,097 133,06,94,500
Total revenue from operations 441,99,58,097 133,06,94,500
Other income 26,33,64,086 12,60,23,249
Total revenue 468,33,22,183 145,67,17,749
Expenses [Abstract]
Cost of materials consumed 5,52,47,490 48,00,892
Changes in inventories of finished goods, work-in-progress and
378,93,35,762 144,53,33,158
stock-in-trade
Employee benefit expense 190,76,06,317 89,85,91,286
Finance costs 6,25,21,300 1,80,74,949
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 7,11,70,836 4,49,84,477
Total depreciation, depletion and amortisation expense 7,11,70,836 4,49,84,477
CSR expenditure 0 0
Other expenses 277,05,67,118 109,66,00,125
Total expenses 865,64,48,823 350,83,84,887
Total profit before prior period items, exceptional items, extraordinary
-397,31,26,640 -205,16,67,138
items and tax
Total profit before extraordinary items and tax -397,31,26,640 -205,16,67,138
Total profit before tax -397,31,26,640 -205,16,67,138
Tax expense [Abstract]
Total tax expense 0 0
Total profit (loss) for period from continuing operations -397,31,26,640 -205,16,67,138
Total profit (loss) for period before minority interest -397,31,26,640 -205,16,67,138
Total profit (loss) for period -397,31,26,640 -205,16,67,138
Earnings per equity share [Abstract]
Basic earning per equity share [INR/shares] -38,930 [INR/shares] -20,105
Diluted earnings per equity share [INR/shares] -38,930 [INR/shares] -20,105

122
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

[300500] Notes - Subclassification and notes on income and expenses

Unless otherwise specified, all monetary values are in INR
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Subclassification and notes on income and expense explanatory [TextBlock]
Disclosure of revenue from sale of products [Abstract]
Revenue from sale of products [Abstract]
Returns on revenue from sale of products -8,86,63,629 -77,50,907
Total revenue from sale of products 8,86,63,629 77,50,907
Disclosure of revenue from sale of services [Abstract]
Revenue from sale of services [Abstract]
Revenue from sale of services, gross 336,67,29,559 109,98,85,361
Brokerage discounts rebates on revenue from sale of services -83,79,48,329 -20,87,80,620
Returns on revenue from sale of services -9,96,74,064 -1,42,35,685
Other allowances deductions on revenue from sale of services -2,69,42,516 -41,927
Total revenue from sale of services 433,12,94,468 132,29,43,593
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on current investments [Abstract]
Interest on fixed deposits, current investments 6,99,62,837 61,66,012
Total interest income on current investments 6,99,62,837 61,66,012
Total interest income 6,99,62,837 61,66,012
Dividend income [Abstract]
Total dividend income 0 0
Net gain/loss on sale of investments [Abstract]
Net gain/loss on sale of long-term investments 19,11,91,512 11,69,20,952
Total net gain/loss on sale of investments 19,11,91,512 11,69,20,952
Other non-operating income [Abstract]
Other allowances deduction other income 17,11,744 7,95,373
Miscellaneous other non-operating income 4,97,993 21,40,912
Total other non-operating income 22,09,737 29,36,285
Total other income 26,33,64,086 12,60,23,249
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense long-term loans [Abstract]
Interest expense long-term loans, banks 6,25,21,300 1,44,83,699
Total interest expense long-term loans 6,25,21,300 1,44,83,699
Total interest expense 6,25,21,300 1,44,83,699
Other borrowing costs 0 35,91,250
Total finance costs 6,25,21,300 1,80,74,949
Employee benefit expense [Abstract]
Salaries and wages 169,79,21,845 79,52,24,110
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Total remuneration to directors 0 0
Total managerial remuneration 0 0
Contribution to provident and other funds [Abstract]
Contribution to provident and other funds for others 4,87,14,730 2,56,00,421
Total contribution to provident and other funds 4,87,14,730 2,56,00,421
Expense on employee stock option scheme and employee stock purchase plan 6,10,60,590 1,90,79,307
Staff welfare expense 9,99,09,152 5,86,87,448
Total employee benefit expense 190,76,06,317 89,85,91,286
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 0 0
Power and fuel 3,39,06,825 1,90,60,889
Rent 15,06,90,506 9,92,66,729
Repairs to building 0 0
Repairs to machinery 5,92,95,374 2,71,29,306
Insurance 3,66,32,561 1,56,95,180
Rates and taxes excluding taxes on income [Abstract]
Other cess taxes 77,58,847 71,90,628
Total rates and taxes excluding taxes on income 77,58,847 71,90,628
Subscriptions membership fees 2,52,075 11,63,970
Telephone postage 45,95,718 30,66,125

123
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Printing stationery 49,41,959 76,76,960

Information technology expenses 41,87,45,645 17,25,91,288
Travelling conveyance 8,14,04,306 3,26,42,603
Legal professional charges 5,03,19,250 2,22,09,926
Training recruitment expenses 4,83,24,182 2,34,15,194
Directors sitting fees 0 0
Bank charges 98,02,337 38,50,772
Advertising promotional expenses 154,85,10,458 52,61,39,902
Discounting charges 26,73,48,378 11,00,63,347
Provision bad doubtful debts created 0 0
Provision bad doubtful loans advances created 0 0
Write-off assets [Abstract]
Miscellaneous expenditure written off [Abstract]
Total miscellaneous expenditure written off 0 0
Fixed assets written off 37,25,109 63,79,317
Bad debts written off 0 0
Bad debts advances written off 0 3,30,255
Total write-off assets 37,25,109 67,09,572
Loss on disposal of intangible asset 0 0
Loss on disposal, discard, demolishment and destruction of depreciable
0 0
tangible asset
Payments to auditor [Abstract]
Total payments to auditor 0 0
Payments to cost auditor [Abstract]
Payment for cost audit charges 22,00,000 12,00,000
Total payments to cost auditor 22,00,000 12,00,000
Miscellaneous expenses 4,21,13,588 1,75,27,734
Total other expenses 277,05,67,118 109,66,00,125

[300600] Notes - Additional information statement of profit and loss

Unless otherwise specified, all monetary values are in INR
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Additional information on profit and loss account explanatory [TextBlock]
Changes in inventories of finished goods 354,43,05,094 135,45,58,202
Changes in inventories of work-in-progress 7,57,15,228 2,66,18,779
Changes in inventories of stock-in-trade 16,93,15,440 6,41,56,177
Total changes in inventories of finished goods, work-in-progress and
378,93,35,762 144,53,33,158
stock-in-trade
Revenue other services 336,67,29,559 109,98,85,361
Total gross income from services rendered 336,67,29,559 109,98,85,361
Expenditure on dividend paid 0 0
Total expenditure in foreign currency 0 0
Total amount of dividend remitted in foreign currency 0 0
Total earnings in foreign currency 0 0
Domestic sale traded goods 8,86,63,629 77,50,907
Total domestic turnover goods, gross 8,86,63,629 77,50,907
Total revenue from sale of products 8,86,63,629 77,50,907
Domestic revenue services 433,12,94,468 132,29,43,593
Total revenue from sale of services 433,12,94,468 132,29,43,593
Gross value of transaction with related parties as per AS-18 0 0
Bad debts of related parties as per AS-18 0 0

[300100] Notes - Revenue

Unless otherwise specified, all monetary values are in INR
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Textual information (51) Textual information (52)
Disclosure of revenue explanatory [TextBlock] [See below] [See below]

124
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Textual information (51)

Disclosure of revenue explanatory [Text Block]

Revenue recognition

The Company primarily earns revenue from four streams i.e., service income, delivery income, carousel income and income from sale of
food prepared in the Company’s own kitchen.

Revenue is recognized to the extent it is probable that the economic benefits will flow to the Company and the revenue can be reliable
measured.

Service income represents the commission charged by the Company to the restaurant as a percentage of the gross value of the bill based on
pre-determined terms and conditions. Revenue is recognized immediately upon the collection of delivery order from the restaurants.

Delivery income represents the delivery charges levied by the Company to the customer. Revenue is recognized immediately upon the
delivery of the order to the customer.

Carousel income represents the advertisement income earned from restaurants. Revenue is recognized over the period for which the
advertisement is run.

Income from sale of food is recognized upon delivery of food to the costumer.

125
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

Textual information (52)

Disclosure of revenue explanatory [Text Block]

Revenue recognition

The Company primarily earns revenue from four streams i.e., service income, delivery income, carousel income and income from sale of
food prepared in the Company’s own kitchen.

Revenue is recognized to the extent it is probable that the economic benefits will flow to the Company and the revenue can be reliable
measured.

Service income represents the commission charged by the Company to the restaurant as a percentage of the gross value of the bill based on
pre-determined terms and conditions. Revenue is recognized immediately upon the collection of delivery order from the restaurants.

Delivery income represents the delivery charges levied by the Company to the customer. Revenue is recognized immediately upon the
delivery of the order to the customer.

Carousel income represents the advertisement income earned from restaurants. Revenue is recognized over the period for which the
advertisement is run.

Income from sale of food is recognized upon delivery of food to the costumer.

126
BUNDL TECHNOLOGIES PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018

[300700] Notes - Key managerial personnels and directors remuneration and other information

Disclosure of key managerial personnels and directors and remuneration to key managerial personnels and directors [Table] ..(1)
Unless otherwise specified, all monetary values are in INR
Key managerial personnels and directors [Axis] 1 2 3
01/04/2017 01/04/2017 01/04/2017
to to to
31/03/2018 31/03/2018 31/03/2018
Disclosure of key managerial personnels and directors and
remuneration to key managerial personnels and directors [Abstract]
Disclosure of key managerial personnels and directors and
remuneration to key managerial personnels and directors
[LineItems]
LAKSHMI
SRIHARSHA
Name of key managerial personnel or director MAJETY
NANDAN REDDY RAHUL JAIMINI
OBUL
Director identification number of key managerial personnel or
06680073 06686145 07082865
director
Permanent account number of key managerial personnel or director BDHPS5275G AAQPO4616C AMYPJ1550G
Date of birth of key managerial personnel or director 01/01/1986 21/09/1987 03/06/1987
Designation of key managerial personnel or director Director Director Director
Qualification of key managerial personnel or director Graduation etc Graduation etc Graduation etc
Shares held by key managerial personnel or director [shares] 55,000 [shares] 25,000 [shares] 20,000
Key managerial personnel or director remuneration [Abstract]
Gross salary to key managerial personnel or director [Abstract]
Salary key managerial personnel or director 1,00,00,008 72,00,000 1,00,00,008
Perquisites key managerial personnel or director 0 0 0
Profits in lieu of salary key managerial personnel or director 0 0 0
Gross salary to key managerial personnel or director 1,00,00,008 72,00,000 1,00,00,008
Sitting fees key managerial personnel or director 0 0 0
Stock option key managerial personnel or director 0 0 0
Sweat equity key managerial personnel or director 0 0 0
Commission as percentage of profit key managerial personnel or
0 0 0
director
Other commission key managerial personnel or director 0 0 0
Other compensation key managerial personnel or director 0 0 0
Total key managerial personnel or director remuneration 1,00,00,008 72,00,000 1,00,00,008
Ceiling as per act key managerial personnel or director
0 0 0
remuneration

[301000] Notes - Corporate social responsibility

Unless otherwise specified, all monetary values are in INR
01/04/2017
to
31/03/2018
Disclosure of corporate social responsibility explanatory [TextBlock]
Whether provisions of corporate social responsibility are applicable on
No
company

127