THE CENTRAL ARECANUT & COCOA MARKETING & PROCESSING CO-OPERATIVE LTD.

Head Office: VARANASHI TOWERS

MISSION STREET, MANGALURU -575001

BALANCE SHEET AS ON 31st MARCH 2023

PARTICULARS Note.No 31.03.2023 31.03.2023 31.03.2022 31.03.2022
EQUITY AND LIABILITIES ₹ ₹ ₹ ₹
1. MEMBERS' FUNDS
a)Share Capital 1 59,55,07,000 56,72,96,500
b)Reserve Fund & Other Funds 2 5,10,17,72,797 4,62,99,85,476
c)Profit &Loss Account ((Deficit )/Surplus) -12,29,25,333 5,57,43,54,464 63,60,34,514 5,83,33,16,490
2.NON CURRENT LIABILITIES
a)Long Term Borrowings 3 19,80,23,337 24,14,24,631
b)Deferred Tax Liabilities 4 6,87,23,650 84677723
c)Other Non Current Liabilities 5 Nil Nil
d)Long Term Provisions 6 16,09,01,149 42,76,48,136 16,34,83,651 48,95,86,005
3.CURRENT LIABILITIES
a)Short Term Borrowings 7 3,88,22,00,977 3,25,01,01,721
b)Sundry Payables 8 71,34,44,415 76,36,99,594
c)Other Current Liabilities 9 2,75,74,97,562 1,99,38,66,712
d)Deposits (Long Term Provisions ) 10 24,69,47,946 7,60,00,90,900 25,63,25,250 6,26,39,93,277
GRAND TOTAL 13,60,20,93,500 12,58,68,95,772
ASSETS
1.NON CURRENT ASSETS
a) Property,Plant &Equipments 11
i) Tangible Assets -Gross Block 2,09,92,00,910 1,98,53,47,664
Less :Accumulated Depreciation -72,14,37,516 -66,10,26,708
NET BLOCK 1,37,77,63,394 1,32,43,20,956
ii)Intangile Assets
Intangible Assset under Development 79,41,644 Nil
iii)Capital Work in Progress 84,87,666 17,80,016
b)Non Current Investments 12 3,73,27,798 3,58,85,800
c)Deferred Tax Asset 13 Nil Nil
d)Long Term Loans &Advances 14 3,97,88,036 2,02,39,877
e)Other Non Current Assets 15 34,75,99,312 1,81,89,07,850 35,55,72,309 1,73,77,98,958

2.CURRENT ASSETS
a)Current Investments 16 Nil 50,00,22,931
b)Inventories 17 9,62,24,39,494 8,06,40,92,919
c)Trade Receivables 18 1,98,29,48,325 1,96,32,61,237
d)Cash & Cash Equivalents 19 5,33,03,237 17,02,60,834
e)Short Term Loans &Advances 20 8,54,10,235 8,98,00,814
f)Other Current Assets 21 3,90,84,359 11,78,31,85,650 6,16,58,079 10,84,90,96,814
GRAND TOTAL 13,60,20,93,500 12,58,68,95,772
 THE CENTRAL ARECANUT & COCOA MARKETING & PROCESSING CO-OPERATIVE LTD.
Head Office: VARANASHI TOWERS
MISSION STREET, MANGALURU -575001
PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED 31st MARCH 2023

2022-23(in ₹) 2021-22( in ₹)
PARTICULARS Note No Areca Division Areca Division Chocolate Division Rubber Division Pepper Division Total Areca Division Areca Division Chocolate Division Rubber Division Pepper Division Total
(Grower Members) (others) (Grower Members) (others)
INCOME
Revenue From Operation 22 23,29,56,33,579 29,98,30,052.00 3,20,14,35,905 34,82,34,846 1,04,88,97,324 28,19,40,31,706 23,47,37,97,852 50,03,27,525 2,82,80,10,381 34,65,96,991 63,52,00,825 27,78,39,33,574
other Incomes 23 69,19,563 0 38,35,634 0 42 1,07,55,239 1,12,54,715 0 43,51,682 415 12,818 1,56,19,630

TOTAL INCOME 23,30,25,53,142 29,98,30,052.00 3,20,52,71,539 34,82,34,846 1,04,88,97,366 28,20,47,86,945 23,48,50,52,567 50,03,27,525 2,83,23,62,063 34,65,97,406 63,52,13,643 27,79,95,53,204

EXPENSES
Purchases/Materials Consumed 24 23,59,40,89,610 22,11,85,189 2,47,34,84,266 34,49,79,648 1,09,15,81,654 27,72,53,20,367 22,35,39,95,098 63,97,24,565 2,04,27,70,483 34,39,52,242 90,88,34,145 26,28,92,76,533
Purchases of Stock in Trade 25 0 0 0 0 0 0 0 0 0 0 0 0
Changes in Inventories 26
i.Decrease /(increase )in Finished Goods -1,38,55,62,576 7,50,60,686 -5,18,23,652 12,66,081 -5,23,88,029 -1,41,34,47,490 -56,70,52,143 -16,30,69,145 -2,56,61,960 -41,79,972 -34,27,64,643 -1,10,25,27,863
ii. Decrease /(increase )in Work in Progress 0 0 -1,66,88,527 0 0 -1,66,88,527 0 0 21,42,221 0 0 21,42,221
Emploee Expenses 27 0 0 0 0 0 0 0 0 0 0 0 0
Finance Cost 28 27,83,91,024 5,89,445 4,84,51,040 6,94,101 2,51,44,588 35,32,70,198 16,20,34,188 26,96,756 3,56,59,206 14,12,965 1,43,15,847 21,61,18,962
Depreciation &Amortization Expenses 29 2,31,16,333 0 4,56,52,316 17,922 13,14,951 7,01,01,522 1,91,81,763 0 4,39,44,491 18,601 8,79,576 6,40,24,431
Other Expenses 30
i.Manuacturing Expenses 0 0 32,87,72,941 0 0 32,87,72,941 0 0 34,59,46,649 0 0 34,59,46,649
ii.Trade Expenses 49,86,48,702 55,75,462 12,46,46,948 29,60,500 2,40,29,132 65,58,60,744 53,59,03,169 97,92,062 11,63,41,303 26,91,929 2,36,99,671 68,84,28,134
iii.Administrative Expenses 40,61,25,108 45,88,460 20,30,99,520 26,62,611 1,69,01,882 63,33,77,581 32,02,27,230 54,85,552 17,56,81,493 19,66,440 86,86,333 51,20,47,048

(Profit)/Loss on Sale of Assets -12,78,956 0 20,91,894 0 6,189 8,19,127 -16,35,144 0 -2,00,561 0 0 -18,35,705
TOTAL EXPENSES 23,41,35,29,245 30,69,99,242 3,15,76,86,746 35,25,80,863 1,10,65,90,367 28,33,73,86,463 22,82,26,54,161 49,46,29,790 2,73,66,23,325 34,58,62,205 61,36,50,929 27,01,36,20,410
PROFIT/(LOSS) BEFORE TAX ,EXTRA-ORDINARY , EXCEPTIONAL AND PRIOR PERIOD ITEMS -11,09,76,103 -71,69,190.00 4,75,84,793 -43,46,017 -5,76,93,001 -13,25,99,518 66,23,98,406 56,97,735 9,57,38,738 7,35,201 2,15,62,714 78,59,32,794
EXTRA ORDINARY AND EXCEPTIONAL INCOME/(EXPENSES) 44,05,844 0 -1,01,17,061 0 0 -57,11,217 -2,31,792 0 2,78,872 0 0 47,080
PRIOR PERIOD INCOME /(EXPENSES) -41,221 0 -38,465 0 0 -79,686 -2,64,260 0 -86,584 0 0 -3,50,844
PROFIT /(LOSS)BEFORE TAX -10,66,11,480 -71,69,190.00 3,74,29,267 -43,46,017 -5,76,93,001 -13,83,90,421 66,19,02,354 56,97,735 9,59,31,026 7,35,201 2,15,62,714 78,56,29,030
a)Income Tax 44,791 4,769 4,39,425 0 0 4,88,985 30,94,520 19,96,600 3,48,18,913 3,07,068 0 4,02,17,101
b)Deferred Tax change/(Credit) 0 0 -1,59,52,746 -1,327 0 -1,59,54,073 0 0 13,73,133 4,282 0 13,77,415
PROFIT /(LOSS)AFTER TAX FOR THE YEAR -10,66,56,271 -71,73,959 5,29,42,588 -43,44,690 -5,76,93,001 -12,29,25,333 65,88,07,834 37,01,135 5,95,38,980 4,23,851 2,15,62,714 74,40,34,514
SL. AUTHORISED PAID UP SHARE NUMBER OF MEMBERS
NO PARTICULARS SHARE CAPITAL CAPITAL
(Lakh Rupees) (Lakh Rupees)

Societies With A’ Class shares of 300 88.23 579

1. Rs.1000 Each

2. Marketing Federation With B’ 100 1.04 5

Class Shares of Rs.1000 each

Individuals With C’ Class Shares

3. Of Rs.500 each 7300 5865.80 1,39,776

GRAND TOTAL 7700 5955.07 1,40,360

DETAILS OF SHARE CAPITAL 7 MEMBERSHIP WITH CAMPCO AS ON 31.03.2023