{"docstore/metadata": {"325f4305-68dd-4885-830e-fd56af3325bf": {"doc_hash": "d183973a0c7bb194d61f7425c5a87f52a0a96297457ebfb167cf72a7dcf9b6e3"}, "793057aa-ea52-4ee9-84a6-48e9e03b9743": {"doc_hash": "2670bb28fbc617391f47feb6d27ecc3d26cc949f7a8ed4ca222f0510d3cd5284"}, "36c359ee-6458-4a72-96be-6a00a1586c31": {"doc_hash": "c92b3dcc1da179a763b4afcbb2df8690ccec69d42e0bcb6d19e6ad57d19b0347"}, "e6f6cab9-0e59-435b-8185-30c346ce9e98": {"doc_hash": "fa9c67392a56b9bc870e4d6b63c38c5ec05f0d3b2d770205fab818b31810f673"}, "8232fd99-483c-4840-9cee-ce3189fd2e2e": {"doc_hash": "dd7c2b657c2052fa674075bd8a0d66173959c3710dee39f8a0a027a156ba0e9e"}, "2553d130-3939-44ac-bfc8-8130751c021f": {"doc_hash": "a178655d1683aea5876d98a75cd3b6cd0de4f5d356b0c1a2380d380910b1baba"}, "80ffb50a-2c26-43fe-afe9-4a02e5cdb396": {"doc_hash": "8c9346fd8c76bb2d2095f4fef8a3e2445f82c9d58f4bca4c066b3e2a2f34c184"}, "6d920ced-cbe7-48c9-bf04-c49b59f6549f": {"doc_hash": "6c4d1f3ffbe69deece422aba3c4b743489a9661c732cd6434a11597780fbc077"}, "526c85c9-7995-4ced-976e-2c56862dc1d6": {"doc_hash": "ad29f6cccca26c0dfd794f5001abc04d92705183aac828131effab0fd411233b"}, "b392bfa5-71cf-48d1-b9d6-851dccba1b2f": {"doc_hash": "4e7c4c18ae18548175adae1768a36b3e00d2ff9acd674dd2b67d261bc1bfbb2a"}, "2bd2ceb3-82e3-40a8-be6f-5957101131be": {"doc_hash": "901feaa5779f70d68f052d57a48488f118ccf3ce19135412cc03b94cf8dafc48"}, "c25de3b2-35d0-4dd5-9784-5e1deb18678d": {"doc_hash": "e894b9bb18bed71dd5108ca37f9b3ed2f0d1218552454a00afd519dd0f0cb4e9"}, "3f244058-0cb1-48fc-b6e2-d20c6f7b5eed": {"doc_hash": "1b0816df3f107b73e998463bdc0e0d9c8dd5178013820d37a05faab92321e809"}, "8a10a53e-b533-4834-9697-b3dcc7b9b8d5": {"doc_hash": "03f06a0a5768cc3682d4b2a786b53ef07eef449dd8201556e7fd87169d0b6d18"}, "bb1e312e-56fc-4fd1-b0d4-41b9a935a145": {"doc_hash": "4a93b64882dcfc200d8f8d0de8b4c94f7195219e3b3665f03e0dd1e42c2067cf"}, "d4d9fd0c-b15f-4d49-b706-c844405af655": {"doc_hash": "b0e0395c6d2aac4bb707b203e715ed29068d051d8f3fea6f1f77214471a62fb2"}, "4db3c777-56ad-4ca5-aa25-60877bc8e63c": {"doc_hash": "678eb35c82512ff4f8915d601de7fed1882043b1608c5e99b27eba356f014644"}, "6f3b4354-5678-46d4-a4c9-49799b325f5f": {"doc_hash": "b57c4952245ac7d24d4cd4174388792e2829a15c75d7e9db0b02ed88d7745717"}, "09d8cb85-40e0-4b42-aa0c-9cd49d13c9a4": {"doc_hash": "dc88c1aa22cf0a9b15ec9b6e76832fd5b8b8f01a7bddc632f3fca9ff5b6c845f"}, "815615f7-8d1c-43ff-b584-fcc439a2d71f": {"doc_hash": "174edc3a995b9dfd3bc9ef1c7f2dd8f244c4530ae4c06189f25f897b184d1638"}, "366c8e60-defc-4c00-97be-46bcf82ac2c4": {"doc_hash": "f04fee351b3ff5609bf8cc4b89ab388e41481c2bb3080f7e72ef6cddf9715142"}, "0255a9ea-33d1-45ba-a46f-8f293172b761": {"doc_hash": "07691f83b3aa31f372666d2df689d976932bce1db959fdaa8676140e9f4837b8"}, "efe39d84-569c-4194-ac16-b64a15246ef7": {"doc_hash": "cecf2da2b7a6c8bd523e33d91f20212d6ba113275614e1dd12ab9c70a4650455"}, "c3532ba3-591f-462f-a643-3283f90f93b3": {"doc_hash": "1403796f88a7d3ddcb0ee9358335e5347a65d4bb37c84d6ea76b79079130a52c"}, "d0127cfb-686d-40e5-9a55-e78c1cc020b3": {"doc_hash": "3b7061f6d84af47e0c1b10319bd056db37786d6d3dd157ebb15b35b7460c2509"}, "8b8cc4d4-10aa-4bbe-8908-700b6b83c3b7": {"doc_hash": "54953f13a109fa46b26060134b92c1a586e4c4e701d1000e56285424c1ea27b4"}, "213a1bdf-f206-434d-8d19-6b6454426ec3": {"doc_hash": "528d88ce8469ddac331b6477a937ee32ad5946b35b6b3bb74a7b76fe80f22a13"}, "95859443-2968-445e-bf80-08c3ae2994f3": {"doc_hash": "e70ec3b68c28a1a057120375702590ce5b00077223b82acb41b4497322505786"}, "f5877961-1a83-4b16-8d68-b5dcb16a3e8a": {"doc_hash": "c7bc676a8eda985dd4a3918931031db904aa9c69fce0c473df3fad68e7385dea"}, "c1cd6fa9-ee96-49cf-8683-adfb49a5c837": {"doc_hash": "01456ac759499ed7a9c60bdd3407011898717e50585be7be250f48d1d896709c"}, "065e84a8-d342-4e43-867f-2d8e5c0f54f5": {"doc_hash": "bf99a4210e5a23066cf1d5206680e2055fcb2998f5d8a2f67b4e0f1c2e641bad"}, "368441f1-1043-4f82-9eeb-802c55f84ca2": {"doc_hash": "c7a295fa85a8a10b3f71a0248c546ac948167e08926bd0235b20f2245a9f18fb"}, "67177ad9-1a56-44a2-9740-f5bb3154c35a": {"doc_hash": "b8cc57976ca5620188d9e74663024cc15f83eb0670e462700fa4b71a23891fd4"}, "326d6221-0d9a-4812-82d9-5e5bc3d22b49": {"doc_hash": "ca0dbd84c351944b0bfd802a4da6f988812d58f5804e81a11babada714893ba6"}, "92485dec-bfd2-4c0a-b4ed-70d975ce0836": {"doc_hash": "c042ac1a2a3c6951eb1efdf58747cc8c0acb51a8dd635faa209d2d555690874d"}, "06fc9f72-0457-43a2-9351-7fcc9b7586e4": {"doc_hash": "123f807678d9d2e152c38eab60695928be7fd5abb2dc8947bb41901e0090b453"}, "4b8cae6b-db3c-4109-bc1e-9435de4a600c": {"doc_hash": "7b6e3187b3c1727d110b83f848eeee064ee5af5e7b90b235d65150729dc54a48"}, "a1a7ce7a-0015-429e-9364-aaa7c55c016d": {"doc_hash": "5cafc528a5c085549079ff5bafc3f78a070c877d22466c949c893c309013ebc8"}, "f207cdcc-7d79-45cd-beed-77ac13e579c3": {"doc_hash": "73f6e5e582e85668e99bcd79ef6a12af3eaa581636b01dbedf958bfe35878224"}, "39fe03cb-42d6-4dbf-aba2-2f127d67ea78": {"doc_hash": "7c61221f49e80750671fb8941a47801dbc479f4192060a3a2f0bc07eab63570e"}, "a6e5c6b6-a648-4c26-95e7-6c3e31870192": {"doc_hash": "cb3b7c6fa9f518fb0f0adf40c825c794ddd511de336a76b4e4473e28b0996fde"}, "c7c2f8e8-c68a-492d-a066-6f7f13e37056": {"doc_hash": "92fd246a3db042415ea3888dd4406cd895f7809c90b7ecfcd4845ab4705c9668"}, "afb46558-1d1c-45f6-b517-825ccd335aaa": {"doc_hash": "6b95bcfa2f9f323b4f4702d330d166d33e8326513e628e49f73463038e21f8b1"}, "4d560343-98b9-428a-9220-0572407d1570": {"doc_hash": "63d3b8cf579c7a8529abd1dff82a7c1764d699b9455739de98192e92a83e07d7"}, "6dbcb5f3-a60d-4c50-8e8a-1531f69ead6d": {"doc_hash": "90b3b7403a6a3daee576e032e29b77562ad339d9a2d07a51070ee2dd87440812"}, "1e57c4eb-ad8a-4a50-a9a6-de9a71237194": {"doc_hash": "f565171946ae1496e5dedd7e3729eafb15c1aa85da70a48239f1f357be8360b4"}, "fab49a9e-c32b-4b46-bf24-b5055cd9092a": {"doc_hash": "3de4f84daea5a12f19c431260da735785c906f68439772ab9ea45da0c1aaacce"}, "f30df165-3ad1-4d27-ba4a-1b877236eaa0": {"doc_hash": "b56f93a3457a8501a0907f28c389d236ca2de4f2a4c1688ba803d04878bcde62"}, "3f3c72da-e882-47cd-bedd-8e058e2ff658": {"doc_hash": "32081817eba0bab855bd89486f627fcce73de3641ab17b41fb272916cbaa6fcd"}, "a970718e-82ee-490e-b368-80a642a35f90": {"doc_hash": "b5fbbfaa5ab89386a1b625ead2312c492c5ed93bcb99f1b5052ff2a482dfd43f"}, "742190ce-2b32-4594-881c-d108418fe371": {"doc_hash": "ca440da89611493d01dc487ce10863c46280e9a74034f48c8d681dfd59c290d1"}, "466a2253-ac3f-4cac-8c3f-9f8b83084e22": {"doc_hash": "1a63f6aa5a9953c8f7d1275a5cb7d9a47b124a71addf92fe36156a267886c5a5"}, "6a12ba75-6d23-4fa8-88ed-7e93501fe49b": {"doc_hash": "5c5406e177f679c4bbe4498f88084433f859309ab595713211127a2e9d9d86f2"}, "c4bb6833-33fc-4a1c-a961-014117081315": {"doc_hash": "7e60ce43187c97ebe27677328454f0ff0ac45391f0b79f3a567d41eab8b2102e"}, "eb7eb288-64ca-4e94-a78a-0eccc2e95ab2": {"doc_hash": "7c8d78ea30a09632803a4763044ac766e4d28ccd56c71ab234b824ccc9da47c3"}, "eac11a3d-1c7b-4b57-86c8-fb2b8b112d81": {"doc_hash": "a8b987bbae0a1a83e6dd6ccbf6be04aad368943bda51556d7b1db251a2e40997"}, "16a8b6e4-63f4-4b61-bef6-f2ad70cb5940": {"doc_hash": "b7716bc0be15cb158ca19f88e7fe5ce72f22a256e6a8de337ccda3aabb6f6f77"}, "3b86f9c3-03bd-417c-a48b-6e58e8fc0e67": {"doc_hash": "355d132c33793d34a1b539d8930edb640fe2c3ee1b0a44c0b7c528d94f8136be"}, "7c6a5f4a-9f4d-4f22-9f1c-32c17a0e2f5b": {"doc_hash": "a77536dab86a014ad7bdeea063cc3153cc96981391abdf505e17d08a62703d8d"}, "46d72c13-d64c-4e1a-b176-292877aa4229": {"doc_hash": "682728b4ee4a4b064de265e162dc69e282a39becb7429cd434835ad664b37b22"}, "332ce8b8-185c-4ce9-80ad-2497541e9075": {"doc_hash": "bf3eacf3e18417770eb8dada2329febd4d1e130725532ac1751e3abfcd99d48e"}, "2a266169-8edf-44bf-a6a4-e6c7a6079850": {"doc_hash": "8c42fad48b1928251157227b0ee008a2693c53b1cf54cea449df4fadca93ffdc"}, "38d2d39f-9fcd-43ac-bbd2-9b985732c336": {"doc_hash": "1aaf1c398a39d5f4979a3672198b77e6f79e50164afff83d835ec7764adfc934"}, "8bfc138c-0a30-4f62-afc0-e0e25c7928cb": {"doc_hash": "4aef6f02daaf43e348c10ec122c6aad31797f23b46e8a6dde23f9056194b457c"}, "f117ab2c-3173-46d5-96d7-87577cec050d": {"doc_hash": "ae86612696c19298b3e67d94ad98030efc47ba006941f387dd9aaa8224a35414"}, "341f55a0-73b7-4d6f-94c4-72514d88e6c4": {"doc_hash": "8fcc8a8f4523968f213ec0affd360aa96fc93c21c02cab2e6378a8827af4636b"}, "3a01b15d-39fc-475a-b75c-337ec8f49b4b": {"doc_hash": "f425ab76ee1e6049dbe18b81e8998129c7c92ab5bc263636a7cb5d26e1cc0d9b"}, "5bfdaf3a-0fc5-4467-8c44-c8e42d15cd70": {"doc_hash": "56e4562bb43f1cdde62abb7ed38925abf01a9004621e89536a215420c9eb6c25"}, "65a156fa-fc82-48e0-82cb-4e03c04151a8": {"doc_hash": "b77972e8caddacd2f2017d433aa2fb82b6582f4c9417823ccd64664e06772d5d"}, "98f8361b-1d05-43fc-a078-0dea8a3f1bdd": {"doc_hash": "efa7917b96e1aa7336169fbb2347bc5a30fcc78393fd874c4b24ed66e74b6cba"}, "6308b6a1-de46-4c5f-aa70-96e12739262d": {"doc_hash": "50fae76ba0fe390ff538ca57d28517ecca0d0ea6448666cf6b7b79b98f399d37"}, "b0ec2546-054f-4e96-b725-e783745d2a88": {"doc_hash": "60c3924334665ceb3b598710822ef5cd1816d2f109eae255b209c5eaf5bca71d"}, "65ae82d8-e108-43ad-aea7-b88f0bd9f696": {"doc_hash": "f398b23aae34e01afc0ddb12dadb4f6d758a531f34d7682de8d013ca0103c4ba"}, "b6f7c86e-9455-41c4-8ffa-39225e2c89f1": {"doc_hash": "a00c42b0520679d08a733964d8f5f573f3bd4613d523db2d4d0ef12e015bd21e"}, "0210106b-f846-43cd-9073-6fb16e5e5d5e": {"doc_hash": "3258664b2bd742493a44247f363b78233b7e520945332c11bf893456d5a91386"}, "241b0f48-10ef-469e-8b7a-275d8308b195": {"doc_hash": "d52649fceab3a59ef7946b50cc73f83a9d34e01204308d9c83d78750dc10fba8"}, "479c662a-4332-4c73-b8c1-9aa8444c4180": {"doc_hash": "18c1d606d74dd1a3294577616009de0c770c609efe1098f9201787ceafc0791d"}, "f69ec4f3-e906-4a32-bdf4-a3f2af4e434c": {"doc_hash": "264bcdf71c4d2465ae8b73f26917a73a4fde632a61cdfa2841d80cd7dab1f73c"}, "7d665923-2e37-41ac-a33f-eeb853f8f84c": {"doc_hash": "206a6923f3becd4e46bbf0ede0152457cc32cafe4a48f787d22482e73dc8e0ae"}, "991b8810-9b64-40ce-803f-cd3506d20e6e": {"doc_hash": "89ade08ababe177e3090c223193fb126e3bd5cf4610825a2658a99b081cf6bde"}, "12c4e2a9-fb47-4624-b4c7-859b6fd61dcd": {"doc_hash": "17542da1fe6a8994fc13682347108ad3d4d9dbdcee2f28f714b51be978ac1c20"}, "5bfb1cd0-0266-4d98-8bfe-baff2bb85b33": {"doc_hash": "cbfc8255719deb0541f705ab25ffa9e5d47c19bf26d2b44ef064fb34535b8aae"}, "b2e2349d-8616-47ad-864d-5679d964b6c4": {"doc_hash": "e3408c22820ae291a162c1266e559a2be086319592c80b259b8657ba85011dd2"}, "842f06e6-62d1-4df5-88af-ceb0827a5af5": {"doc_hash": "3d1079216909263812faf0805118de6b1f80ef5db5ea4b01679dd18f7e7f0392"}, "4afad77f-90a4-444b-bd97-01342a99d587": {"doc_hash": "4af45905aa5489780c9f4f4440d2cd5c5009e9b3a471be3eb3da4ee87a7c749a"}, "3c04df89-1491-4275-bb45-dd6a5ca3956d": {"doc_hash": "8c4127003263667cd58ab0d443ee0364169144fcaecf48bcb6c2c009978e31af"}, "990c38a8-a830-4143-a06f-f5baae537534": {"doc_hash": "a34aad6b844bf6a751825ae6fae853927bc26fb2663f87ac6b9cc2dc4867f00a"}, "931b441b-ca11-40f3-96bd-295c5620d9b6": {"doc_hash": "42233fc51586ef60d811d71e37e5ede657ad477a75b8aeb7820ef63a8b163c37"}, "c8e24bd4-ee5b-4c54-a11b-c9c62ae334f0": {"doc_hash": "df974efeece1e3907e779001f4f45072213b437319745cc2309847a4c1cc4dd9"}, "c800fe61-1166-4bf6-886f-cc194167aa22": {"doc_hash": "1596b8697ed66939d82316368c9b0721ee4a4ebeedebbcd2ccc0888471949f48"}, "f37ac52b-970d-4307-9246-e8b993d400e3": {"doc_hash": "57c84ff601715c27ada1ea6b406f2817ea8878baf71c38ff111139bcb098ace6"}, "9a5fc9ac-1331-4c97-b056-6ae6da7c4337": {"doc_hash": "c5ff8c56a4eda9d9f2f4ecbeeaf78b37a699c82327688c70eb1aa0ea63fc7cde"}, "5251a8aa-269b-4578-852e-d5f807ba9dc8": {"doc_hash": "bc396a3316a0558ad63c2d79ee9deda6af7015714ca3907469c2160836e15604"}, "2cad92aa-508a-46de-a50b-f6caa9842843": {"doc_hash": "8a509339cfbe39db334d655792a08e9caa7f56429574163064e73fb9aa11beee"}, "64fa1c7e-3967-4906-9e42-ed3bc32454a1": {"doc_hash": "31247e0df5fc5f73e07d51842cc0ba9a109b029fc8e0df5e96a807703d8f8af2"}, "ff452a2b-8bb9-4d34-b4ca-17bb366f0cde": {"doc_hash": "24ff7eb30776fc228354cdd55992c60ba84b74cbca2eb90611eb2175605a3104"}, "22e11586-e423-4d57-bc8a-b155f5f2399d": {"doc_hash": "b0e1b057e7164e99cdb12fc9b2cb427f5c60bfe551f84ce8c8d39b0f3c08cc31"}, "de1874da-a9e6-42fe-85f4-1c7995b5f66b": {"doc_hash": "19e601df59c597fafca1a5434e60dbff60d2f7be9010f1b336b9fd40b868a631"}, "c2410645-31cc-4657-b017-e504a5a1100e": {"doc_hash": "f4a521224a1fe91abfdf65dd8ba2107fad2f78c04e1ffad5a8bab964dad611e2"}, "b34082dc-c5ff-4a8c-a124-75a46f4d9b50": {"doc_hash": "8e35b531240a9f69216243f6b697ab3a3710e472c523f775d73c1c22ed061be9"}, "9af45a96-1a7d-4f81-8387-8da7fd5f18e8": {"doc_hash": "5fc27d8327bc55fd66f12b8b48c5a186850d18c9e57dc1881d53c325898b7a78"}, "b676de0b-74c6-485b-a28d-0a9eab09e112": {"doc_hash": "29b65e65cf1548a104f6bc355046fbdfd755b67f81be3d362e4e1ae3b614d6f8"}, "fd1a88fe-76a9-4ab9-87a8-4be3510fc27e": {"doc_hash": "cbbb9a377597f24a510520195bfd2d80f68fe708cb1572b34e63ec8109fc43cd"}, "78cacf7c-2219-412c-a457-dfc3bfcad9c4": {"doc_hash": "802d9faf9176cd14c252be307d4a7b94b3b25b3445e30cddd1ce545995c35813"}, "aa61fd63-c60e-4737-97c5-4fbe3c10183b": {"doc_hash": "f3331443b65603c91018c449b765eb73103b8bbeee47d6298ea281c04703a47b"}, "317e9a92-a71f-4703-a3e2-d3c059333c1d": {"doc_hash": "fa7a93e4fab5c84211b9b65730b8dbd7dc7f81fe29d6297395d1260ad27be7bb"}, "f56f7896-f1b6-4980-9553-118cdb71bcc4": {"doc_hash": "4ee446e63646bc0c92e6bcf4f3a8cd604867ec469b526879f963198b74afc258"}, "e1e704a4-2917-4ae8-9baa-2509f79f0ab4": {"doc_hash": "4c3242a8d5106e10bee0d94e601b3830570cacc66b2d54f9499f1b727ca1ff4e"}, "14986cb4-3f6e-44d5-9a1c-a519d9a45060": {"doc_hash": "b523cc48b2796c5793f64d8367509259e65264bfedcdd6847d298c795eb05f9d"}, "a14a3bbc-9b18-468f-9df1-802492b772ef": {"doc_hash": "565695eea9d9b79bf2125805d044d2c0ded963a515c030ec184bfc23364168a9"}, "fb99bbef-68cc-46e6-a8eb-b9d39eab42fe": {"doc_hash": "a82acd280a91b002ac3ad7a240bdb37df3046a622a23b76932d63d9948367c98"}, "6143d709-40bc-4426-8733-6c1c55498f73": {"doc_hash": "bbb02aebb94ac532502aacdbf95cc6b3eb98cba441bbd0dfea7eaa08881777a5"}, "ab38bfee-859b-4108-b56c-6793513684a3": {"doc_hash": "460fa3513181f4780f99c85bc083b5e6f1b382391b5c75e2d235c837602bada7"}, "fcc34f52-3170-45c2-9ba8-cd3681c37811": {"doc_hash": "5253dde98dbc3deeb58e78fc24d91fbe897fb17c3147717defcdb4151800252b"}, "dd0e3c19-6d63-47cf-9abf-86c6195bac6c": {"doc_hash": "cb255fc309b3c1878f1d26ad3d4dd56e5fe72230441cb34d597cab79dc15bc09"}, "5448a293-ba72-4fe9-9194-c225a4e2d98b": {"doc_hash": "ac16956ec25621c1eeeffd26e670da44e4766e46cf00e429508a78678eca9fd1"}, "2ab3796b-fb77-4108-862e-12247b8e6b45": {"doc_hash": "6bca67fcee7de2ea6796a84112fca073e37ef08b67a96e63cb6e67a4c161bcaa"}, "6d3ac563-0807-4f1d-8259-3a35b4a27800": {"doc_hash": "051c444a8517ef0360f6deae8c30c3053f322d3cfb224da43eabf8a824b8839c"}, "74bd5d34-fa69-408e-b8b1-20e6f912e534": {"doc_hash": "f47d184700b9d107e10e6cfbbdc1677d0ba7c16715eb3326f0a854e93568d6af"}, "19e262c2-5026-4f70-ac37-43caab5fb5a6": {"doc_hash": "9b0788e8f83bbee71312f7454fb5a74cb6cd7c65e1b97e03cf3cb64759ac7525"}, "f4db10cf-f5a1-4fa5-bdb3-0cd78d668036": {"doc_hash": "124ac2d6c6d87d005b4e4b9bbd21b0ea07b26636a4c4dd0681ca8e800dedbd4c"}, "ec409947-78e3-49d6-be8d-4cffa1d2023a": {"doc_hash": "171587a3c914b8a02fc69ff44022eae80ff34c065b9b6b81c995c113d89802c5"}, "e92cac55-f865-4210-bc49-610ee058439f": {"doc_hash": "0ca92dfd1266becb2cbd5743ac3cdfc9685a4bc426c32b7068e7350edc40e45b"}, "7287ddfc-25be-4bf9-890c-020b9690d2cb": {"doc_hash": "92e7a53b764257156dd3d3e62486aa405929ed6ef14b794bf03d207e37a89751"}, "f9604e9c-0051-4bdf-b24b-b838dece03df": {"doc_hash": "99622d1b5c4896f1ccb1dbfe3c1b9b5d2e59041bafc35a15df29b15168217af1"}, "feb234b0-fa66-41d1-82a5-39d802131be4": {"doc_hash": "2c061abba12627f53e536ccd1c96d99dec682f7004a781a8d2c4ded31dc16533"}, "c311a7e9-4ab0-4365-b872-b0b84f52fcc1": {"doc_hash": "df60f6f97a12d15b7514e095982d0fe7fe1989071ac77cce13be487379702cc6"}, "1bdcbca4-623e-4438-80a0-9c2334282cf8": {"doc_hash": "f8bd3a37aa4f5b4f3738ac2773a1e54a7f281cc63a8d645001e85cbeac61b59f"}, "624a60ea-4f64-4054-bf3a-99f7c32b34e9": {"doc_hash": "11be441d6db67924ec05f3128f61ff4080cbd43625e2902d029d314ef7328604"}, "a5c83a01-ffcb-4508-9ba9-b666830cde40": {"doc_hash": "371da596e1bb8d9b76e349444dfd9083e1e993fe5b92fa292bd9e71c157d734c"}, "528a91fa-bdfd-4d84-9039-bcef463f973b": {"doc_hash": "65ab576a46df49d5403e3eee6ccedcc7232918b6ea4e183562ae2c89ab35edfa"}, "00defe9e-7aaf-458c-b43c-c38ce64cf156": {"doc_hash": "485ba8b05dc58f3a5dd498e9b796e2a419e910ecfe99d041f9b934c2d612c187"}, "d0aeb201-d2ad-4f7d-becf-b7e162b12688": {"doc_hash": "afa98682a37d1d98a96f50e23ece4fb39e843b48f1f84def609bff2dae525142"}, "adcb1430-d83a-4b11-9ec5-926ebb85b073": {"doc_hash": "661c0a6b33e65cc454c7bc780a5a8b5d3f7c9ae54d9d0159060139dd38031f55"}, "b7f95d32-0ef0-4b67-a00e-d720becf8da2": {"doc_hash": "b14a1bb97bfaa6c45b8b979466c9c4b05e7334bdeadf8f551642a893bf3c1949"}, "f4bc3e5b-83bf-4d8d-965f-531e1974dedf": {"doc_hash": "852ab88274375610aad746cd64e620d788d524aa34233807039a7d67d6c5eb35"}, "d5eceaa6-2e68-455a-956e-773ba5da0ea0": {"doc_hash": "210928a0d1c3f40da948101e1f4eb0415491fb05225d55db2d8d7ecc84bade4f"}, "973210e1-d3ec-4646-a9d2-15fb438df6a1": {"doc_hash": "8a2efc62854909b4e082c7a7448af7b38eaa3cb6fd6d65beda4293c636145da6"}, "f9832e9e-7134-430c-b6d0-e54581748845": {"doc_hash": "38d05eb96fc98ae7daa02e2dda6ab9d755c568d1f33914413da16b023747f1ac"}, "02c9c0b2-f5c7-4b0a-a98e-82d23ed39bdc": {"doc_hash": "90781d3e785318c3adbf3eaa23a01d53072ce1c45de5f6d62cb367550581b869"}, "c3948050-c626-4b60-85cb-850bb74deff5": {"doc_hash": "646c6e860bdafd97be65fd5658cc99e1b230c1422c5956f25874a15c4e5cd280"}, "e827a318-bca5-4af8-830b-9a83eb25f5b7": {"doc_hash": "b5d071f300d1df1fdfad710089f52cd8b7be5ba66dc0dde85b52b9d291567009"}, "7eed7d12-79a3-4acc-86c1-33fee89cfb5b": {"doc_hash": "1bc9855e44d774802a277b76094717218d974e1f68cfc26c18af764e4362bbea"}, "2761b7c5-8356-4940-990d-70e2c72722ff": {"doc_hash": "c47fd014c8827fa20f30c0008606448d4195ec8768697a603c35949e2ec0d179"}, "3c7b2fc0-b5e6-4314-a956-300cac444394": {"doc_hash": "139ec92ea2436569b299a71ac3a4bb0711941fb4ab4061c7800e36869dee7078"}, "7bc93da1-e190-4e15-981f-d6ac724e445b": {"doc_hash": "dfe1f00845d85d67d10e48c980b7c8aff9748fd9c8406a749bb19e65389f3357"}, "5651d3f4-8871-4868-826a-786dea018286": {"doc_hash": "6efd1b65214566400136cedf00783d3122e73ddaeccefb0025ca214d137a5f8b"}, "6516ec43-cd9c-40bd-a69b-3b606fc9eef7": {"doc_hash": "83cd679e1459f04cb6f2700ce7c28abbf53829d9b08ca01967ff5cced5d605c2"}, "1269459a-020b-439f-a071-871777fde292": {"doc_hash": "b70fe50b12f6286a6dca74b25804fe488ada8de5068fd0e8544fe13a68b58852"}, "5c07a366-3c2f-43eb-9908-991d77ebcef8": {"doc_hash": "84de8a04b28387caa95e826d387c0dd9fc328757590579f5a08def087cf780e8"}, "7fbcf959-cacd-404e-ba62-b35bd5673750": {"doc_hash": "0d06f8810fcb3d6bb81f5f00843b9f0869d2bffbc87e8ce563bef2d2200dd2e2"}, "fb2c24ae-0f1c-4267-aac3-5f37579846e9": {"doc_hash": "34bde09c24846626444c4a3ceea33a225ff4eb985c972ff73e905c431bebec74"}, "e7d9d5a1-5139-42e6-a025-0ee5cad5612b": {"doc_hash": "6feae599ee4c595dc1e2e2390f5e6cde3289b082778f3041083b1a9484fbb18f"}, "6ccb23a4-d9da-4477-a3be-72107854a656": {"doc_hash": "292eaaa4e465c802322d97ebb5ae1f1f1666c4b9f1baa1cae98ed653d43fa73b"}, "307b8135-77fd-4caa-8ddb-607312a6a40a": {"doc_hash": "a2e422ddb958de94754e5d9748a2ddaea257f2f6cf8ccd7b4e86547fcc42bd5a"}, "91e88cd0-f928-4254-8546-e105b15cf207": {"doc_hash": "68a19ba367f094527fa0dac20c36e2c7eb491b1588b9fb66095b0d40db75b5f4"}, "64216913-b8ab-4f76-9acc-50886a36caa7": {"doc_hash": "2db27389fd825b5fd6809143a127eff25995a235fdd149108d9e7032e9b04bbb"}, "ecac95ad-ed37-4ab7-96b7-f4915f405848": {"doc_hash": "ff2beeb7df9cbe4447afb4820e43df46d952c27a6c9d54c51cc3bb8b6063bbc7"}, "ef4ac7ed-7229-42cf-8dd7-d543e22e464d": {"doc_hash": "fdfc668bc5b402f9f0fb50e3961c8338bd6aa105453be5ab4253155f6029f5aa"}, "acafc739-fd66-4660-a8cc-fe752f8f700d": {"doc_hash": "ca7f498b75cdac7384b7b8097e103b89de287c63a8182cf4ec4cf101f7e50e32"}, "c690a319-ea9c-40b2-b9a9-0b0edefa783d": {"doc_hash": "b151f7921e9ebb1e36924477b3676d0a986d6af515c932dbe936f1ecf0a07947"}, "5401ca8f-067e-4bdd-8ca6-4de791122d5a": {"doc_hash": "3c4b81e9fb70ab1b9c51c8ba06c933c4ff004c84743e6cdc0e729b461888c81e"}, "5fa70373-44a9-49f8-a1cc-035219cc65a7": {"doc_hash": "03f4a85ee21e09f5fd0aee4dd3656e0af18ed04db5775178ad9543122596bfe1"}, "22115dc0-26ad-4a04-bc4d-5e55025df05d": {"doc_hash": "90675140281f1da6795dbd9c2085197a2886fa9e268059284ecc80144c1bd48c"}, "29234461-328c-4dd3-b6ce-061d441b5a65": {"doc_hash": "053bc245d5c6552d556409426e214870b4f43a7b89e50b0c9bc0e0b876b436ee"}, "6c17a14e-395c-43ae-8355-a5651402cdd8": {"doc_hash": "937a096804c8835d57f7a4e14f579ea8cf5b777982619b1a9dc44348f8c214d8"}, "115833f6-b8cb-4e7f-8c29-a18edc07e8f4": {"doc_hash": "5b7d92f2ec19d970213a70c0983ab67d7ed97e19c5bd4fa5ba66da45b1f98a8b"}, "9a99bb7c-90b2-4f80-969e-9c99d1b8010f": {"doc_hash": "b265b51a7660b41dab2626534acaf665d145dd068160a910103d33a517077d0b"}, "e09315c2-2c8d-4a18-b37b-15ea4fff2449": {"doc_hash": "96ccf79f97c4bef1a90792f5d34f8c5fb51fa5e28aaf05ddf009b46660f84037"}, "1a5bf43a-3134-4adf-9543-865a103da901": {"doc_hash": "6bf67266812beb9fe2d1a664ea02381db29eb0fdc4a8a81ae2d75d84df947644"}, "bf023420-801f-4a92-bd4d-9adec6fca693": {"doc_hash": "3350bf6c98b666ecb9103a691fdd97581a26ff05493835acdf4c2f17dd1ecd4d"}, "065a235f-67e2-4764-89f0-f193e3ff7458": {"doc_hash": "1ee6193690f828076f23746473a0562bb272606c3609c314dffd4d0f7ee8fa7f"}, "06c8fb33-48b2-480f-a662-2bcde74d036d": {"doc_hash": "89eaeed40c26121966960ee3a3528e5d09a3c7b64a466f237358a94ebc907a33"}, "88a4ef25-ec5f-4b32-9ebf-0f09748d88e7": {"doc_hash": "f8b9d392cab41b18fc7b7e525ce3c952a11215c122df701b4bb05b48ebd36a16"}, "90e3a705-deb7-49ec-9eb7-d8ab16c3f284": {"doc_hash": "ad7ea360ea7caecced9456c29bfb302a7fb6037a2ec0048c8a86a930af5dd001"}, "7733dbdd-a539-4278-84bf-cf9cd620af4e": {"doc_hash": "192790ccdc7ca0bd1ce9d959a31ff823df07c7e9016b5187d672fd2dfdf389ef"}, "5950f35f-5ad6-47c8-8e08-351c6f81349c": {"doc_hash": "7b1c3203769d1e528f2f8431c2e26a8867a37ca76a86c5f6cbd7420774aeb9c9"}, "791c1c25-ecda-4850-8f88-e0ad140684dc": {"doc_hash": "5fe88581c7bb309258dd1206c2a367ed9773a59f8aa164d7e9191926dd01d442"}, "2cc1b490-6705-4610-a3c1-b8595e0c1b8a": {"doc_hash": "7088e77492b19c8e38a536b17be6f06f32e46d73748b045fc0869b9f9492c0b0"}, "ab99cd31-a716-4a39-ad15-ea116da4ece5": {"doc_hash": "2404e1ab0a861f718f435d570034c3d35e90a35952ed7ce51d5bb953a1a4d156"}, "d1c3f2e6-a3b6-4c8d-81d0-3cc7e3ba3ac1": {"doc_hash": "9d56c765ff3297a3ef72114a65dceaeffb5ec6676c7b0e0957b2619d8162974d"}, "87a3d30c-07ba-47e4-8700-805bf0ae75ab": {"doc_hash": "2094c89476969b89349ab4aefb2722d6d50b2839eda528f9c2382f95f66b7d37"}, "7c5396a8-0c6e-4785-af5e-db67e18b0430": {"doc_hash": "a19959296044785619a8adc188ec34052e345db278023b033835277077e735af"}, "240cdc74-c494-4dd6-a56e-a4f1fac10af2": {"doc_hash": "5912cd6741bfeff7a1949abd31eca7285d15e2a3e946c0ed00c5029990a76853"}, "c28cdd58-4d2a-4d35-9712-42b50929732c": {"doc_hash": "bd451931978ad515ea5b476a54060027f254486505f885cda8f19015bdcc0943"}, "08739f67-74a1-48bd-a9b7-6977a41f7d09": {"doc_hash": "8c6045a6a9e4e8c6d28d4bda019e27ee1a1e9b1eed0238d9270a13a3b801495d"}, "2fc34db3-92bc-4a2d-ad8c-2fc24c152379": {"doc_hash": "c996482f698e73f7d5a027b990723a779790dbd31ea271ed5ea0bd5fbc53f748"}, "927bb925-66ef-4e9d-a77e-f39aa70f0e30": {"doc_hash": "6565075ab60f550a4e10ddbb61e69cbc449b997cc4e8f5adbd10f4d8cd3da6c4"}, "34d68900-05ef-4bff-bb17-d99255e7f1cf": {"doc_hash": "b5fa565a7c2d459953e182c27c0a4b7d793c5b61bb2d5a3020d55627bbc9a9ed"}, "b4194cd5-c44c-4ec9-90c3-084deb8919c3": {"doc_hash": "c0398fb9797a755d3a27610927f0ff7462ea46858487be6d31931640b8daed2c"}, "29b3342d-4825-4382-aa38-eff6d69dcfce": {"doc_hash": "434629ee259f7aacd49a944f265f28508827d91858837333312dd0c0391d470d"}, "d7bbeb24-0402-4226-8c8c-e18cefb318e3": {"doc_hash": "fc3b02978639866eee032447eb012f7c5284f91e7cdf200ed307795dd85fd1d9"}, "0e62be25-8703-4053-a91b-ae9e7736b267": {"doc_hash": "7f9cf803beaab7387407c5405e0a969555cbf6f706132f48ff8d49acae798dfc"}, "80db3772-46e7-416c-bbe5-bb1b6355f6ce": {"doc_hash": "f5a111ecb8ac40fbecabdd1de55c58e712571f3232135c59d35eb80cd4165f3e"}, "6391e395-0c1d-438e-875f-0f0251f008be": {"doc_hash": "21ff3767c6ccc3d5ee1476debfb7d08c6ecc2132cf5171d890171ca4a97804a1"}, "688f20cf-5a2d-4ac7-8738-d8815d52d167": {"doc_hash": "00491e4e160d54e8d1ca36b9cc70a025d63d68131ec7113c3931b297694f2bf5"}, "d33822fd-db1e-411f-bba9-2eebd2345c74": {"doc_hash": "b1f9f10f1b367ea9d6eb2226e6dbdcacbb71259c594ad0db204eaddf459d686e"}, "c0269585-671e-4a4c-8738-6a2b66139b43": {"doc_hash": "e939c6525311fb14460d0119ba4e16805caac159a395950f60a1d681fa9427a0"}, "6b20c9b0-e926-445d-959a-8b02cc2f7a5d": {"doc_hash": "0d9ce53be8b8ff6162bf6135eff6d4cacceaba35fa69382a3c0bcdbb1f2c7bcf"}, "c9c9dc25-337f-44d4-b29d-f831b2245fc6": {"doc_hash": "995b20483d74cecea0952315466487cc49bd47f5e29ada9e141f9f05ba7f6e1d"}, "46c10eca-2c44-46fb-80f5-95a0690b9854": {"doc_hash": "2107f3cfcdad0efc9f12a5c0dadadacc5b0d55f553fb95068a2e317a1d54868a"}, "ad2df80c-fa0d-47e7-8c7f-098d25358a89": {"doc_hash": "db8c1755d2a2e8198929ea287a57023b9a65f51b4b569832427b3148e5065f12"}, "a3331612-e94a-4e94-b24a-2445edf07fc2": {"doc_hash": "d00ac3849e0eadd5d3f8ebb8974fc7991181a1db20dcf344c2fc7b03c462e1fd"}, "d2c15ee2-36a5-44c8-a816-1e851694d53d": {"doc_hash": "8e83d4d856dd3475cfb65ccad3d29c277c60d19bce27db1c20bd640fd937b9d7"}, "edf45698-4fb7-45ab-9963-3f0599ca0deb": {"doc_hash": "483f7012de2bd7c1638d8509644c7191fe32a51ac520eb9b4e0640937991b9f9"}, "93316f2a-582b-4092-ba2d-20a2d8721069": {"doc_hash": "60db2335525ee72390f5015f493211bb012208ff1f2b063f0603fa66efaeaa96"}, "6c969b18-d5b8-42ae-a157-e66528c5bcc4": {"doc_hash": "c6904571674f70fb9946a6846fa73aaf69f9b91858a5d2d65326b2bc7484496e"}, "a5f92d19-a04d-4d91-a144-f30ad247a87d": {"doc_hash": "623c2cde518c4a6312a5b1df97b4ba9b30477f956780a17854504ce8285eb31e"}, "aec15d82-d750-4da0-ad76-121ee801b541": {"doc_hash": "a67d1a2c3069ebdbe6fa4097dbcd16ebc78c2118e17372b409e3509f356ae7d9"}, "66764b04-1f06-4953-b075-869a002185c3": {"doc_hash": "25fcb099fc939dc9aa356aa8c5d31ddb7b3bdd34f8b96383cd3af0185bb83117"}, "5d766977-5a8e-46f1-8e66-2725ebca083d": {"doc_hash": "669f6c037e4d9b20e0d9dafc23af09331694f79762461c6ca61321751779c508"}, "92086014-7f14-4739-9c36-fa436163dfdf": {"doc_hash": "3c05e37de9b3c58411e7fe9d7255a3ac99903d611a0643cfcea2e0745526a6e5"}, "e52dafbe-35e2-4db4-b26d-764efe41a060": {"doc_hash": "fbecf43b48b17e9df1f9ca84a5a3214172d95d83430ae0cc83e0f2760fbfcc3d"}, "6da2e999-4c69-45b1-9654-f340db80c0a8": {"doc_hash": "abfb53ae658f36d9ec0eaf3e6cd0859e44439915efd55cc0cc2d1083780ebc3b"}, "6f7f5c61-2c3f-4d0b-9bdf-86740ee6c048": {"doc_hash": "8a4a230b3a22ca0954fa90cfab26ad6362af087b1166d1a76999ae4aa3236bb8"}, "c116c021-6695-4d27-af32-967754f81c7e": {"doc_hash": "f73024bf464ca6efd284ceff606dd459ee0d890118014363e8f59288cc6d90fa"}, "5a7ba596-10b2-4b1d-972d-8678aab9a5d1": {"doc_hash": "9704a0e155ed46cf46d81b03ffbf2b4328644aa3324d334709cf1dca9a9d0332"}, "40e80e34-3697-4036-a68b-eb9fe74a8fac": {"doc_hash": "fc36d3d597d477472027b662ce74df0f3bdfbfc4c317ad3901d8658d150827cc"}, "07778100-5414-4580-b917-630ce37831f3": {"doc_hash": "7e06af6ab4e6609d353b1fb808454bcb302455175f655a49551ec0404c99d77c"}, "50c3801c-adcb-4944-ad11-baf30c5881e2": {"doc_hash": "8b0566b60f356a43fb6961f488a3cc935429b1e0f301cdc9c602b8950c084a93"}, "5d6652cf-858b-4a2c-ba8f-11a0a3ed4156": {"doc_hash": "6772298488fdf97bb5eb10f267b665ace0ca073bf145b1b758cc5fca7b3b0877"}, "de411428-9a55-49cb-9486-c6bf3351482b": {"doc_hash": "77d154fff02d57a661b3feecc0d583faa1abd0b8b28ed47b25ec1e09ec51f82f"}, "fa2ba8c0-cd09-4a68-aedb-7080bb1131e4": {"doc_hash": "be84ce0116abd5eed3feb636cee32e30df332741d71cf1cc26cd696893f8eda6"}, "e5050b46-36da-4730-b85a-0bd8b1abf606": {"doc_hash": "8215e7dfcf82c3f3db4814f50b650454b9c1293fd4ed495c4b96bda13d88f218"}, "56a9dc8d-030a-43a0-84ee-bad0c30e945c": {"doc_hash": "e0d3594b3d2c008a03926f8d9716021c40d3c0c754c14019fbe052d8720a0053"}, "9441b774-a2b3-4242-b8de-e4acce1b05fb": {"doc_hash": "9301bb00a22fe2745510aa28aa2010a8f8ffd4fb28c0f9e5dcacdb17516336e7"}, "0b45e331-8a3e-4e66-8d60-772a20321cac": {"doc_hash": "d88a4ddbd3aa935a787889cf101ac57cf90d911a1dc986a81928c1eadf7e3173"}, "02adf0c9-c823-4a87-8944-21d09d811f88": {"doc_hash": "91c98720d3735845555a0ca85a671d3bfef40817bb0e24b1754c6ace2c5e0720"}, "ccc35c4c-d2d9-48d6-aa93-6e2f9846fa3f": {"doc_hash": "e7da3b9e67d5b5fa43749259294d505649249eb66ef191c7ae04ba40e8d68116"}, "5bd7f4ec-be37-4ea6-8245-5522996c0910": {"doc_hash": "81bfe4a8135f1c47a0b41777e4edd1e3b8eced124cbdadd0ab02a999b39b972f"}, "2351cd32-fcb6-4906-a789-61a86c0d02e0": {"doc_hash": "559069b07566d6ce5480df42722195c593d07a9d6be7766112d189f54459ff25"}, "7d82085a-6313-488e-be3d-7cb8eaf2da5a": {"doc_hash": "6824c9f391598e7c6e91efc95b75ed5900233d7e63e3607c46f063d9495e5d71"}, "c570aa93-b648-4d38-84e7-ea4dfbf7160a": {"doc_hash": "8286c67ee0f390fc7673da5cf6b52fa2bf5675a80a12f6a73d4fd33f778b43ce"}, "e4452900-f2c7-4461-a373-d194866493e5": {"doc_hash": "f70f0e2876acb513f99b44cc23fe1f638503806f825c1a64cb4d350728a429d7"}, "88db34e7-2111-4eec-927b-796f63ad5a9e": {"doc_hash": "257d305732878c8dfc6be1fa42079d61bf96ef89a259078dec184dc49de9dadc"}, "97a884dc-6a37-4cea-ae94-19c157d86baa": {"doc_hash": "ed5f2171046ced534404542468e5c123cfec75d753e297461e5d9c8ee02400f6"}, "806a9a6a-5193-4c0b-b2d7-6d16d3f6fce8": {"doc_hash": "c93f863a9d151fd5e058379f79877b9207cbc8244932de37b55fd3e1bdb4e20c"}, "2d97bace-7e32-4717-8ea0-c921a285d49f": {"doc_hash": "8de5317c284bb197c267c4c3e84c7474f34042fe7a3c489cf3dd70e699e617ce"}, "9bfd0154-f0a1-4d6c-9ab2-e5d6e3b5d4c5": {"doc_hash": "cc67694dbf74d280249812b97991b842188d1450f04acac04a7ee4ae575bb4d7"}, "b0a87ef1-f35b-43e9-a37d-f7d5b6361b17": {"doc_hash": "db5e9539a352760e4c3fcb82a8d4f16356ba61c33f21aa635b18f2a404db780d"}, "086ddba3-3119-4d53-9699-56bb009cd5ee": {"doc_hash": "490828375930e9258a5aa08b7ba768c92ccf2327be9265160148483d0cccd439"}, "266ea775-ae74-49fc-8ce4-050e4fff4ddc": {"doc_hash": "cba411dd5e1f74e945f6b9615abb91344401f4dd1862dc939ceae83328081cb9"}, "2adc0881-8c18-4999-a310-28648313ef7c": {"doc_hash": "845c2070dacacd7957d3e493fca3ab09e4e821408532524b42d46e305c7e117a"}, "20107bb2-6661-44bb-8aa5-96a05ff3d6e5": {"doc_hash": "9c4c17b18dca6e5c6c78d0690f6d15fdc267ce98075ff08e975caf246276ee08"}, "bcb4eec8-ae4e-4a35-aa6b-801ff699574d": {"doc_hash": "2b71416fc8725b51f39a5d462c5baabf03b145ff3926ab0f49d75533bad2db1f"}, "1048d9b0-e596-4b1c-afbf-a48f3877444a": {"doc_hash": "b2269814b579c036c28ed419f11ace7a00c3dcc18616b0b64344c2e7ea314369"}, "ecb25406-1644-4188-b658-a82d40fcc3d0": {"doc_hash": "507b527a0c561c3bf0c859cd0175ea7a1d072f95a074b1c79cfc978238907eb6"}, "e0246582-1ee0-4604-86f1-ac7483be92f2": {"doc_hash": "a874afba6103801ae3af6c52e0eced4ebb297bbf79a33bbeda936e04cf533f18"}, "2a04b6c3-d993-490c-b979-8bee19e74d7f": {"doc_hash": "8f4022767559cb8f8b61296e5ea35107eb71f614e102ea7ba55287ea87df14d6"}, "f9e0f334-fc73-45f0-9d4b-3356e49ee504": {"doc_hash": "ee65b57818e3ebf9e1e50bbc657bdc8b84e906f05e2bdceebe16b1ad753a1d5f"}, "d4ae9586-2ab2-41f9-8a1f-2b0dc23fea58": {"doc_hash": "4be511c71a09136572451dbc0d2f70b6850be09278e4228df4435a62445cb40b"}, "f50f8b72-8ecb-48ed-91b4-de9df2cd1c3a": {"doc_hash": "cf8e0f63151dae87d97c7ffaab4c515016988d3b56a8cb14da6e56867e9633bd"}, "6058c5be-3a22-45b3-a3fc-742c1400f56e": {"doc_hash": "865c16b9037c84f7c704e59325ea3fdb9af66f1345f96c372fdc1198faa75360"}, "b1896c0e-06d0-43a1-8b56-c7c446f047a3": {"doc_hash": "383e4b661abd1278169c474b2038032624fb5fb964e9a3ab6c38de0f0334adc3"}, "57c79702-19d5-4665-b5f5-03cd15b00c91": {"doc_hash": "6d7f40928251d757ab44e9fae2c2a04c58ce34fe61e52a96e0e653b9ba4eead5", "ref_doc_id": "325f4305-68dd-4885-830e-fd56af3325bf"}, "027ef9fa-dd39-4301-8452-faad8a89646a": {"doc_hash": "800766727bc456783d9e0276864b20b5049bf8934007caaa3350300811215fe0", "ref_doc_id": "793057aa-ea52-4ee9-84a6-48e9e03b9743"}, "833f0f6c-ab5c-4be3-b5d1-7a2a932210c7": {"doc_hash": "046572876ae60bb1f730d27938a69b907478da1b6241be4e7dc6656337190ecb", "ref_doc_id": "36c359ee-6458-4a72-96be-6a00a1586c31"}, "bf05d381-9941-4e49-89fa-c2112ec9ef11": {"doc_hash": "fa9c67392a56b9bc870e4d6b63c38c5ec05f0d3b2d770205fab818b31810f673", "ref_doc_id": "e6f6cab9-0e59-435b-8185-30c346ce9e98"}, "d1fc9eaf-d537-4ec3-be7e-938c1e461689": {"doc_hash": "dd7c2b657c2052fa674075bd8a0d66173959c3710dee39f8a0a027a156ba0e9e", "ref_doc_id": "8232fd99-483c-4840-9cee-ce3189fd2e2e"}, "e086ce51-8133-4687-aa38-748952fb0f65": {"doc_hash": "a178655d1683aea5876d98a75cd3b6cd0de4f5d356b0c1a2380d380910b1baba", "ref_doc_id": "2553d130-3939-44ac-bfc8-8130751c021f"}, "6c1c3c87-9218-408f-a3cd-b7288ff51eb4": {"doc_hash": "37193fdc122f208fad39462b2aadad8a13100ce4fc68506a2132127668620c2b", "ref_doc_id": "80ffb50a-2c26-43fe-afe9-4a02e5cdb396"}, "b1d1150c-cf27-4db9-b697-cd5bc86b29b0": {"doc_hash": "b226dca3e896b0a0ea373c7f74cc1e7565e1c4a23f8f4835a5e6bfc62b52d9c2", "ref_doc_id": "6d920ced-cbe7-48c9-bf04-c49b59f6549f"}, "1afe558d-e2c0-4b7c-9ea7-7b5c37f05b7f": {"doc_hash": "ad29f6cccca26c0dfd794f5001abc04d92705183aac828131effab0fd411233b", "ref_doc_id": "526c85c9-7995-4ced-976e-2c56862dc1d6"}, "2518c9b8-8bbc-4b45-b6b6-256af4ac542c": {"doc_hash": "4e7c4c18ae18548175adae1768a36b3e00d2ff9acd674dd2b67d261bc1bfbb2a", "ref_doc_id": "b392bfa5-71cf-48d1-b9d6-851dccba1b2f"}, "1d57d938-1680-431b-84f8-8584bd485fc2": {"doc_hash": "901feaa5779f70d68f052d57a48488f118ccf3ce19135412cc03b94cf8dafc48", "ref_doc_id": "2bd2ceb3-82e3-40a8-be6f-5957101131be"}, "30a1555f-58a0-4131-942e-1df97af1af87": {"doc_hash": "d91585d0d8db5a68fa403d15ff3c776f9a96110932643db1f81d714e27c79558", "ref_doc_id": "c25de3b2-35d0-4dd5-9784-5e1deb18678d"}, "53a56a37-8a9b-4efc-9669-d1a30848a3e9": {"doc_hash": "1b0816df3f107b73e998463bdc0e0d9c8dd5178013820d37a05faab92321e809", "ref_doc_id": "3f244058-0cb1-48fc-b6e2-d20c6f7b5eed"}, "3769c2b7-0090-42e8-bf72-0d4d8ad46f8c": {"doc_hash": "03f06a0a5768cc3682d4b2a786b53ef07eef449dd8201556e7fd87169d0b6d18", "ref_doc_id": "8a10a53e-b533-4834-9697-b3dcc7b9b8d5"}, "79d5e6e7-9ae3-4262-a12e-643df8598b34": {"doc_hash": "4a93b64882dcfc200d8f8d0de8b4c94f7195219e3b3665f03e0dd1e42c2067cf", "ref_doc_id": "bb1e312e-56fc-4fd1-b0d4-41b9a935a145"}, "c6fff607-f5df-4ca8-9f94-9260d1a815dc": {"doc_hash": "b0e0395c6d2aac4bb707b203e715ed29068d051d8f3fea6f1f77214471a62fb2", "ref_doc_id": "d4d9fd0c-b15f-4d49-b706-c844405af655"}, "1fc36a89-e259-40e9-816f-fb717b286de0": {"doc_hash": "678eb35c82512ff4f8915d601de7fed1882043b1608c5e99b27eba356f014644", "ref_doc_id": "4db3c777-56ad-4ca5-aa25-60877bc8e63c"}, "8bd6e95d-7967-4ea4-b0f3-7a7ef4395610": {"doc_hash": "243c8a93f24858b2bf30dec37f62588c0ab56cbd754a431f49b5ef44c9ab0fc9", "ref_doc_id": "6f3b4354-5678-46d4-a4c9-49799b325f5f"}, "dade3b8a-d99a-4948-8d92-82acb6feab03": {"doc_hash": "f2ec6b457bf307912b54f691f7e1639aa6827145e03938a871e04df1fa1976c4", "ref_doc_id": "6f3b4354-5678-46d4-a4c9-49799b325f5f"}, "cb16b629-d409-4f83-bba5-8ca2e2690f5a": {"doc_hash": "dc88c1aa22cf0a9b15ec9b6e76832fd5b8b8f01a7bddc632f3fca9ff5b6c845f", "ref_doc_id": "09d8cb85-40e0-4b42-aa0c-9cd49d13c9a4"}, "52d06e95-9502-4fcf-81de-cba5f1c9e104": {"doc_hash": "174edc3a995b9dfd3bc9ef1c7f2dd8f244c4530ae4c06189f25f897b184d1638", "ref_doc_id": "815615f7-8d1c-43ff-b584-fcc439a2d71f"}, "a6715dc0-11e9-4843-b6da-66461f4d3c3b": {"doc_hash": "f04fee351b3ff5609bf8cc4b89ab388e41481c2bb3080f7e72ef6cddf9715142", "ref_doc_id": "366c8e60-defc-4c00-97be-46bcf82ac2c4"}, "005a0a0f-f1ea-47dd-ab46-df1ce0cea82f": {"doc_hash": "03b7dafd45d6f0db014ae742d8ea49bcd375a4db1a004ce218434a2bd6538c49", "ref_doc_id": "0255a9ea-33d1-45ba-a46f-8f293172b761"}, "a2c49ef4-2cd7-4f3d-b5ae-c4c4dd527cbf": {"doc_hash": "ce2f9fb3cf35f345a7cb098c878b63c1613cf2c1d9b33740b0fd31223dcb9695", "ref_doc_id": "0255a9ea-33d1-45ba-a46f-8f293172b761"}, "41a86cd5-f17d-4aa5-a731-9664c48fc4bd": {"doc_hash": "45629c5543e6d302c68e223d6ede1a422ba8e7980634bf7733119b5fc90cc58a", "ref_doc_id": "efe39d84-569c-4194-ac16-b64a15246ef7"}, "1857f9ec-0df1-4448-a10f-d99afc096fe1": {"doc_hash": "de6587cd3f75cebc32ecbaa6922ae6529772ea751b3bb70407e10a9388e30501", "ref_doc_id": "efe39d84-569c-4194-ac16-b64a15246ef7"}, "5a76cf45-e5e0-4534-9908-5ed6e660d0b5": {"doc_hash": "f8423ff6132529e9980c219f8c687e28a1efba5fabf40f4bbf1a072346565398", "ref_doc_id": "c3532ba3-591f-462f-a643-3283f90f93b3"}, "2eda11aa-c982-4ccf-bbe1-90c9cd104209": {"doc_hash": "c9b634b01afac916f043b8edbabfc6cd5c20a03f40500462aa98feab61aedc1e", "ref_doc_id": "c3532ba3-591f-462f-a643-3283f90f93b3"}, "1f686f07-cb04-4502-8f46-5b39f1bc8850": {"doc_hash": "8c31025724206ed0ee9e9385e77a85acdf2b859a75fa28f8e406b08d06ade245", "ref_doc_id": "d0127cfb-686d-40e5-9a55-e78c1cc020b3"}, "7638722e-3701-4779-9923-e4effb649082": {"doc_hash": "b5b010b620419b667aa7fcf329cc8895d648f4b486e67adbd87707c19baf7360", "ref_doc_id": "d0127cfb-686d-40e5-9a55-e78c1cc020b3"}, "fd61d6bb-37f3-4a7e-bd4b-3fd19442830b": {"doc_hash": "f76b368c7a17bdf16e7eec6aafb7b507716923847b69dc120ba8235d73675dad", "ref_doc_id": "8b8cc4d4-10aa-4bbe-8908-700b6b83c3b7"}, "3656b263-f6dc-407a-8f22-b99fcaf11f00": {"doc_hash": "7075a3347e0e83dcf3e3dfe0a23fcde8c130247905887c73536310f7d74bdb57", "ref_doc_id": "8b8cc4d4-10aa-4bbe-8908-700b6b83c3b7"}, "beaec4fc-290c-466c-a4e5-53a904efd3ca": {"doc_hash": "e4aa000ff1a353633108e03a0cab3913be35908c6f7915d01e1bb622c4705c66", "ref_doc_id": "213a1bdf-f206-434d-8d19-6b6454426ec3"}, "22515ebc-3df2-495e-91ed-7bc609cbd676": {"doc_hash": "ff5658946c6f03c004d8504071873d6dd3e5b715e70a7f35af1ab76547aee3db", "ref_doc_id": "213a1bdf-f206-434d-8d19-6b6454426ec3"}, "69532168-53ba-435c-a1a7-3705d1e4897f": {"doc_hash": "77f514b471329a0f95d78d953e6905d8e2ac1ac86d78742211a06bcabf0e4399", "ref_doc_id": "95859443-2968-445e-bf80-08c3ae2994f3"}, "f31960a4-ce5b-4fc3-bd27-837b51264b78": {"doc_hash": "c5e8cb9a3c42309c53b322e904a297a20676a6a08ae27989ce996ef080664f76", "ref_doc_id": "95859443-2968-445e-bf80-08c3ae2994f3"}, "fd97a6de-7c0f-49cf-a97d-f144aa9c9e1a": {"doc_hash": "feb21aba5f1929164b8911c60e0437c5cef01354631e3d374dd0dc6ed3cf9db3", "ref_doc_id": "f5877961-1a83-4b16-8d68-b5dcb16a3e8a"}, "3e8172f5-f17c-44ed-922c-ea7369bbc17e": {"doc_hash": "4bd930584159599dfc9b0391218252e1fcb82a38b551848faff7494ab64f2ec4", "ref_doc_id": "f5877961-1a83-4b16-8d68-b5dcb16a3e8a"}, "57ed82a8-f7c9-40d2-a935-4a385e75f1dc": {"doc_hash": "daa537b9f320b58a304df1cdc60d4db6a95c1ab5dd9b4f946d8b93ae8aaebf90", "ref_doc_id": "c1cd6fa9-ee96-49cf-8683-adfb49a5c837"}, "460cfcdb-f68e-4c90-a14c-298bc42bc804": {"doc_hash": "0458e07966affa81ecbad01faaf7b275ef851e4a864654faaf6870010647cafd", "ref_doc_id": "c1cd6fa9-ee96-49cf-8683-adfb49a5c837"}, "91c523d0-b087-4801-8e36-23b629e25268": {"doc_hash": "bb9c114ffe66f53b5283136ed1b0a91891999460eb1ababefdba5af11fa18757", "ref_doc_id": "065e84a8-d342-4e43-867f-2d8e5c0f54f5"}, "8e3b3cd1-73e8-40ec-b91d-87fc0250dabf": {"doc_hash": "562fc85cb223010c3416a71f04a7ef299143ef44782a3bf9d816ef8747344e8f", "ref_doc_id": "065e84a8-d342-4e43-867f-2d8e5c0f54f5"}, "58152503-bdba-4773-b54d-66bda509c254": {"doc_hash": "c7a295fa85a8a10b3f71a0248c546ac948167e08926bd0235b20f2245a9f18fb", "ref_doc_id": "368441f1-1043-4f82-9eeb-802c55f84ca2"}, "c855c562-980d-4a1b-be6d-8b113dab54ef": {"doc_hash": "2ebcd3d61ad564b595548887b364a24084112513973d45eae33e1d4e67cb2309", "ref_doc_id": "67177ad9-1a56-44a2-9740-f5bb3154c35a"}, "62e2dda4-d9cb-4969-8b48-d27797fec1cc": {"doc_hash": "50a095658a00637d099710e387e8023e5e89b71c56a96a83a13918245d954123", "ref_doc_id": "67177ad9-1a56-44a2-9740-f5bb3154c35a"}, "8b170836-6fce-43a4-9ce1-5ff2824ba9dd": {"doc_hash": "a47a8accb9d7cd7f8ffe3e67915e94033dd765e2acb2cb14a931aeb2b1fbe365", "ref_doc_id": "326d6221-0d9a-4812-82d9-5e5bc3d22b49"}, "4a6fde67-0aff-44ea-8eb1-5496af333161": {"doc_hash": "81ba509b9d3a999f1f4de1dfe06c0258c517d986c0672fcb0612f4e613e278f2", "ref_doc_id": "326d6221-0d9a-4812-82d9-5e5bc3d22b49"}, "93ef28b6-919c-4417-bf0e-436b8bcbcee7": {"doc_hash": "b31f72759b12104b3e7c4cad99ebf90ce37f47029a874db68f09e1c89193fe80", "ref_doc_id": "92485dec-bfd2-4c0a-b4ed-70d975ce0836"}, "4482a241-a742-4cc6-a624-e2669640fce4": {"doc_hash": "193303db23ff21d230f6ad0b0229efc8f881d471956a5fc74a12eca009646818", "ref_doc_id": "92485dec-bfd2-4c0a-b4ed-70d975ce0836"}, "b012d155-8163-42f0-b9cf-69219f7c0cea": {"doc_hash": "123f807678d9d2e152c38eab60695928be7fd5abb2dc8947bb41901e0090b453", "ref_doc_id": "06fc9f72-0457-43a2-9351-7fcc9b7586e4"}, "0dcba9fe-375c-4dc0-b705-fe8401b1495d": {"doc_hash": "7b6e3187b3c1727d110b83f848eeee064ee5af5e7b90b235d65150729dc54a48", "ref_doc_id": "4b8cae6b-db3c-4109-bc1e-9435de4a600c"}, "8deefb7d-e51c-4513-9da2-d189e254f44c": {"doc_hash": "5cafc528a5c085549079ff5bafc3f78a070c877d22466c949c893c309013ebc8", "ref_doc_id": "a1a7ce7a-0015-429e-9364-aaa7c55c016d"}, "26ea5c61-f260-49ff-a712-ec194142b532": {"doc_hash": "73f6e5e582e85668e99bcd79ef6a12af3eaa581636b01dbedf958bfe35878224", "ref_doc_id": "f207cdcc-7d79-45cd-beed-77ac13e579c3"}, "45a2b215-42bb-40a3-a176-2af4207858ec": {"doc_hash": "7c61221f49e80750671fb8941a47801dbc479f4192060a3a2f0bc07eab63570e", "ref_doc_id": "39fe03cb-42d6-4dbf-aba2-2f127d67ea78"}, "1ab4a7d3-5362-4cee-9f1d-e50bf53db48e": {"doc_hash": "79818db4a2464f088951f4f5f588317e30dae9638fe2b376e51d0be4e12904c7", "ref_doc_id": "a6e5c6b6-a648-4c26-95e7-6c3e31870192"}, "fe1903f6-5910-469a-9d97-167ce4e169a2": {"doc_hash": "432647a1447260bc3f66ecf488380edb4a06d27b7fbf4b2988a22ad755166a8f", "ref_doc_id": "a6e5c6b6-a648-4c26-95e7-6c3e31870192"}, "de060494-72ea-4c0e-ba6d-aa706c77982b": {"doc_hash": "92fd246a3db042415ea3888dd4406cd895f7809c90b7ecfcd4845ab4705c9668", "ref_doc_id": "c7c2f8e8-c68a-492d-a066-6f7f13e37056"}, "a2db238d-608d-42c3-950e-97638aadb4d6": {"doc_hash": "6b95bcfa2f9f323b4f4702d330d166d33e8326513e628e49f73463038e21f8b1", "ref_doc_id": "afb46558-1d1c-45f6-b517-825ccd335aaa"}, "79c2a8de-70d8-418e-825e-19b284cbead1": {"doc_hash": "63d3b8cf579c7a8529abd1dff82a7c1764d699b9455739de98192e92a83e07d7", "ref_doc_id": "4d560343-98b9-428a-9220-0572407d1570"}, "926b28d5-1a8e-4f52-aaad-c3e8ff284556": {"doc_hash": "e8217e7b96d1babfbc1deee1dbb9e09e032be5e2a428f9b62c3d23906a0af335", "ref_doc_id": "6dbcb5f3-a60d-4c50-8e8a-1531f69ead6d"}, "22e728c0-82f7-4883-8d32-f4f7a5e6bfdf": {"doc_hash": "1a33535882353138e779aefe6473823c57c65a3549bff86a253ed2cc4b395c27", "ref_doc_id": "6dbcb5f3-a60d-4c50-8e8a-1531f69ead6d"}, "69b08af4-d92c-49c2-836b-7094418e393b": {"doc_hash": "c194f21d09409f67783862d84ee9506db59694fc4d16c73e2dfd6293fcc9fd2c", "ref_doc_id": "1e57c4eb-ad8a-4a50-a9a6-de9a71237194"}, "4947cccb-d30f-482b-acbc-d49197cda1ba": {"doc_hash": "4def1a4b83a420db2dc08917cc6d77af030525c807067e880b2e4faf740590d3", "ref_doc_id": "1e57c4eb-ad8a-4a50-a9a6-de9a71237194"}, "fe86331f-ed1c-4151-92fe-c65d1c63213e": {"doc_hash": "3de4f84daea5a12f19c431260da735785c906f68439772ab9ea45da0c1aaacce", "ref_doc_id": "fab49a9e-c32b-4b46-bf24-b5055cd9092a"}, "59f361c4-487d-4268-8532-17edaae0ef8d": {"doc_hash": "b56f93a3457a8501a0907f28c389d236ca2de4f2a4c1688ba803d04878bcde62", "ref_doc_id": "f30df165-3ad1-4d27-ba4a-1b877236eaa0"}, "41bdecbe-5b10-40f7-8e14-755f98782c03": {"doc_hash": "30b1794216f7040a973727446a6305ccca9c857e863ed1e8d7a875d243944aea", "ref_doc_id": "3f3c72da-e882-47cd-bedd-8e058e2ff658"}, "ae91f662-f119-49f1-b589-36668cf9ee6b": {"doc_hash": "f50189083ea1bb6526d91e2fb93685f970c0742032fefcfc21f8a6335b5feb7c", "ref_doc_id": "3f3c72da-e882-47cd-bedd-8e058e2ff658"}, "0cd77890-d421-4e1e-8077-379894a7dbab": {"doc_hash": "4278061ccfed3af4e6a017e750e75a34e48286d62513f5a11d5e64a02e1b1c98", "ref_doc_id": "a970718e-82ee-490e-b368-80a642a35f90"}, "5702f84a-35bd-4403-b008-87e07e22126b": {"doc_hash": "c72789d8a73cb6eec698808f1f2f57420bf26595bea93c1cf73175d066a759e9", "ref_doc_id": "a970718e-82ee-490e-b368-80a642a35f90"}, "31926ae3-d2c5-4198-8491-7aab11c56842": {"doc_hash": "39fb78dbed69c8a94b813c697e8966769b6311592c39852e7d823aed7ff72ac2", "ref_doc_id": "742190ce-2b32-4594-881c-d108418fe371"}, "f7f07b5c-d0eb-4c7f-a8ff-a24297b7faa0": {"doc_hash": "5f51ea30d43bafad20d2f93e086e6127208bf168efbe9723d75e3de6f2616f78", "ref_doc_id": "742190ce-2b32-4594-881c-d108418fe371"}, "5ddda6b3-bd51-4f5f-a23b-d57d61d8fb3b": {"doc_hash": "1458ce605b6a2122b4d6c41007c39835056ca85e32f982a2d466702cf8fa9036", "ref_doc_id": "466a2253-ac3f-4cac-8c3f-9f8b83084e22"}, "22caaa13-30eb-4b8b-a7ce-e3e297800936": {"doc_hash": "8da45c5aa039b25632f32c363f21b622cec1c513f448523ecf5dcded1ced63a0", "ref_doc_id": "466a2253-ac3f-4cac-8c3f-9f8b83084e22"}, "c4d96a7b-5083-4f14-8b10-5f54eb928d23": {"doc_hash": "89ee4cf790d034c148deac6e02b85ab0c14a9054191f68dc14523e074f7accc5", "ref_doc_id": "6a12ba75-6d23-4fa8-88ed-7e93501fe49b"}, "bc40088b-494c-4420-9e10-33a0282d754c": {"doc_hash": "b6526776d8d08f5428bd9122bd47a234b7ee0bedbaa1aa86944a60996e32e4b9", "ref_doc_id": "6a12ba75-6d23-4fa8-88ed-7e93501fe49b"}, "e9edde8c-ac1b-4e66-829d-00afe31685e7": {"doc_hash": "7e60ce43187c97ebe27677328454f0ff0ac45391f0b79f3a567d41eab8b2102e", "ref_doc_id": "c4bb6833-33fc-4a1c-a961-014117081315"}, "4273140b-5626-4965-a30c-ee39713ebcf4": {"doc_hash": "f868df285532a39ab84fd1a5e6f86f5e502875f81ee71e11432263a1db59f9f4", "ref_doc_id": "eb7eb288-64ca-4e94-a78a-0eccc2e95ab2"}, "eea2350a-bc32-49f2-809f-4424476432f3": {"doc_hash": "1197bf4016ad13d23b2021135a1c8a11da1e96ce6a8910743484bcb43b496ee2", "ref_doc_id": "eb7eb288-64ca-4e94-a78a-0eccc2e95ab2"}, "0829fe16-3935-4abe-ab81-6d640f615bea": {"doc_hash": "a8b987bbae0a1a83e6dd6ccbf6be04aad368943bda51556d7b1db251a2e40997", "ref_doc_id": "eac11a3d-1c7b-4b57-86c8-fb2b8b112d81"}, "98c2d9a1-a513-461e-83d1-46bc8dfafe6f": {"doc_hash": "709bc7512afad2ab4828f08bb69c44ca082b7e1b79b8550a5a86d2143c24b488", "ref_doc_id": "16a8b6e4-63f4-4b61-bef6-f2ad70cb5940"}, "b6cfa246-7dcd-4cfe-9345-e1e88514284b": {"doc_hash": "1e45560a6bc7f485910924cef0c44af522a781d8d392b24a4bae40412263b174", "ref_doc_id": "16a8b6e4-63f4-4b61-bef6-f2ad70cb5940"}, "e63e28ac-5f52-4f1f-8136-df35e23bc853": {"doc_hash": "62ac676d00ce35fc8ddceac80bd66630bc1dc5125edc9fbc274907bf5c5cca37", "ref_doc_id": "3b86f9c3-03bd-417c-a48b-6e58e8fc0e67"}, "98ac73c0-b422-4740-ab44-4644abcc4521": {"doc_hash": "b5533cbf14c479371467e154eb8575206f3bb1d3a68fdcdf374f1fe282b9c4ff", "ref_doc_id": "3b86f9c3-03bd-417c-a48b-6e58e8fc0e67"}, "dccaa08e-cbb0-4c11-ac8b-ac8b136f20d0": {"doc_hash": "5fe8461262d724b59b4cb2e68abc174d9eb7d5529b8ed4d5e79ffd78f5b42753", "ref_doc_id": "7c6a5f4a-9f4d-4f22-9f1c-32c17a0e2f5b"}, "511a93bd-3d51-40fc-bba0-316a99f17563": {"doc_hash": "8835961c9972a787e170f52ee7043fdd56f3feaaf37f19d77d33d9eb719f3cdc", "ref_doc_id": "7c6a5f4a-9f4d-4f22-9f1c-32c17a0e2f5b"}, "33e90a98-9f55-4b9d-9c16-cfb79ddb1676": {"doc_hash": "682728b4ee4a4b064de265e162dc69e282a39becb7429cd434835ad664b37b22", "ref_doc_id": "46d72c13-d64c-4e1a-b176-292877aa4229"}, "42f6a5b9-3384-4d59-985e-5dc74cff5861": {"doc_hash": "f0d4bbc2e48eae4deef4e21ce8a70176f5c1dba235a7ffdd9ca942ede774d71a", "ref_doc_id": "332ce8b8-185c-4ce9-80ad-2497541e9075"}, "daf1e3f5-ea68-46e7-acbb-d155b579d9cb": {"doc_hash": "c1eb32bf6a4f1ca8431351c94743b5003515a65faff6eec2a9f414408849bccc", "ref_doc_id": "332ce8b8-185c-4ce9-80ad-2497541e9075"}, "6eab0757-8b06-4c26-8d0e-286f78e92890": {"doc_hash": "8c42fad48b1928251157227b0ee008a2693c53b1cf54cea449df4fadca93ffdc", "ref_doc_id": "2a266169-8edf-44bf-a6a4-e6c7a6079850"}, "a76d1bd4-ddd3-4d12-bc5f-a3d1ca358c5a": {"doc_hash": "1aaf1c398a39d5f4979a3672198b77e6f79e50164afff83d835ec7764adfc934", "ref_doc_id": "38d2d39f-9fcd-43ac-bbd2-9b985732c336"}, "40ddf71f-301f-47f1-93e1-d65519552772": {"doc_hash": "4aef6f02daaf43e348c10ec122c6aad31797f23b46e8a6dde23f9056194b457c", "ref_doc_id": "8bfc138c-0a30-4f62-afc0-e0e25c7928cb"}, "a9493072-7948-45f7-b1d0-0e5d69fbef3c": {"doc_hash": "ae86612696c19298b3e67d94ad98030efc47ba006941f387dd9aaa8224a35414", "ref_doc_id": "f117ab2c-3173-46d5-96d7-87577cec050d"}, "992dd970-2744-4e6b-8b62-839ee08aadfc": {"doc_hash": "8fcc8a8f4523968f213ec0affd360aa96fc93c21c02cab2e6378a8827af4636b", "ref_doc_id": "341f55a0-73b7-4d6f-94c4-72514d88e6c4"}, "356055f2-3c0b-4b9b-a179-d0e9623777ea": {"doc_hash": "f425ab76ee1e6049dbe18b81e8998129c7c92ab5bc263636a7cb5d26e1cc0d9b", "ref_doc_id": "3a01b15d-39fc-475a-b75c-337ec8f49b4b"}, "0de122b0-5ffe-4bd0-b4c1-9e6bd253d47b": {"doc_hash": "2bf48e07cdb1d9ab93b42e989b9902414e68452568a061d68ce50532113e773a", "ref_doc_id": "5bfdaf3a-0fc5-4467-8c44-c8e42d15cd70"}, "944bb6b6-d00d-4057-8c70-6ea9f48b7b69": {"doc_hash": "f8e066d394d51a2534cae40988ea269321b4417200bb4b20024481d2b44ad41e", "ref_doc_id": "5bfdaf3a-0fc5-4467-8c44-c8e42d15cd70"}, "e93f1a70-b613-44a1-b438-b4282e8c0a1f": {"doc_hash": "b77972e8caddacd2f2017d433aa2fb82b6582f4c9417823ccd64664e06772d5d", "ref_doc_id": "65a156fa-fc82-48e0-82cb-4e03c04151a8"}, "f3340e81-68e3-4c6d-94a7-8b452024c919": {"doc_hash": "efa7917b96e1aa7336169fbb2347bc5a30fcc78393fd874c4b24ed66e74b6cba", "ref_doc_id": "98f8361b-1d05-43fc-a078-0dea8a3f1bdd"}, "420f665c-81db-4ae2-9d00-b30ed17b7fa3": {"doc_hash": "9b20b5cbf355c9abcd1c9b40647a7b1954cb735a0b389a5e2f950598433f2803", "ref_doc_id": "6308b6a1-de46-4c5f-aa70-96e12739262d"}, "cd84913d-63a6-4264-825d-2b83d4684ceb": {"doc_hash": "60c3924334665ceb3b598710822ef5cd1816d2f109eae255b209c5eaf5bca71d", "ref_doc_id": "b0ec2546-054f-4e96-b725-e783745d2a88"}, "2c15cdbc-584b-469c-acbe-9d2641f09032": {"doc_hash": "6e06034b3ffb1ea0e1cfad5b910810e650cf8c4fd86493e6362f7d5d9e41b1ac", "ref_doc_id": "65ae82d8-e108-43ad-aea7-b88f0bd9f696"}, "c4b52e0c-f3e5-40f0-a593-ba9f35e785c5": {"doc_hash": "23ae25c912388db2b64dc2fc5ebeb21be6fd9fe2a7b17ecb1935ad2acca2af83", "ref_doc_id": "65ae82d8-e108-43ad-aea7-b88f0bd9f696"}, "2eb94a28-f893-4428-8d35-79694b702a43": {"doc_hash": "b533f7e649ee0cb4ef6fc146254d5b8bc5cda7a4a6771d3d7f0e3f9e9b5c0a5e", "ref_doc_id": "b6f7c86e-9455-41c4-8ffa-39225e2c89f1"}, "72fae852-1e70-49db-a0ab-b6411ca0aa75": {"doc_hash": "201b8d449a58bedf56be797a2327d1452d1667b9a6134b257591abb2b44e1b3f", "ref_doc_id": "b6f7c86e-9455-41c4-8ffa-39225e2c89f1"}, "196a8d60-fd0c-4511-9554-2c629cbf8214": {"doc_hash": "3258664b2bd742493a44247f363b78233b7e520945332c11bf893456d5a91386", "ref_doc_id": "0210106b-f846-43cd-9073-6fb16e5e5d5e"}, "34cf375e-4f66-4338-8c11-ed4a2f6aedb3": {"doc_hash": "459e83bb39ecf621e705274b811917e97ef0e25581c27272161ca493f24c2ff8", "ref_doc_id": "241b0f48-10ef-469e-8b7a-275d8308b195"}, "c57ecd8e-605c-4999-b1b3-3edbcaa270dd": {"doc_hash": "567dd8b1edaf5cc8cda7a70f12eb42f0d23c1b28991444ed5280e353c1bbbf12", "ref_doc_id": "241b0f48-10ef-469e-8b7a-275d8308b195"}, "fe0e064e-2461-4f35-9b85-8d9890da35f6": {"doc_hash": "c1c2c912d3ca020248dea2a15aa776b2bf39fbf2de6805045a85485e678ddaf4", "ref_doc_id": "479c662a-4332-4c73-b8c1-9aa8444c4180"}, "17e851a1-abdc-4c1c-9329-6f5ccd877785": {"doc_hash": "4c5a653225a0c5e6da55fbe19b0c78a9273316e830fd25d31a8bce8884961f2a", "ref_doc_id": "479c662a-4332-4c73-b8c1-9aa8444c4180"}, "089fea52-6f8f-4c9d-bab0-764f150c1895": {"doc_hash": "264bcdf71c4d2465ae8b73f26917a73a4fde632a61cdfa2841d80cd7dab1f73c", "ref_doc_id": "f69ec4f3-e906-4a32-bdf4-a3f2af4e434c"}, "5cf98647-23fb-4aac-b223-16e8e65445e5": {"doc_hash": "67c7ac6daa4be00ff7c4cc1d39da8599c46a6fd4f168b7856d910edcb2d74420", "ref_doc_id": "7d665923-2e37-41ac-a33f-eeb853f8f84c"}, "2db4f15e-b060-44aa-b299-a1abf0630137": {"doc_hash": "ab8178c3da8a3e3f99896f5cdce585528369e61dc01dc65aa02ef512d6a5feae", "ref_doc_id": "7d665923-2e37-41ac-a33f-eeb853f8f84c"}, "3f75694d-9694-4803-9dcd-7943405a8efe": {"doc_hash": "9fec4a47fb0cb396683cbf0c4b3aeaadc1624426ee1e09c9185becf23b3139ee", "ref_doc_id": "991b8810-9b64-40ce-803f-cd3506d20e6e"}, "84e5c66f-91bc-4aeb-b468-266e1140f510": {"doc_hash": "45c8c35b66b93b5e9d55e40d5de6005da9e21bbc08b527d1dad536af2e2f710a", "ref_doc_id": "991b8810-9b64-40ce-803f-cd3506d20e6e"}, "fa142561-a7c9-46d3-9410-066c1df3c9f0": {"doc_hash": "7038e3c1dc9fbad7732531d084fe7ea5fd65507929be8ba0390113ba4588bd2c", "ref_doc_id": "12c4e2a9-fb47-4624-b4c7-859b6fd61dcd"}, "467d68d8-b605-49d0-aafc-c26268d9761f": {"doc_hash": "6cd5712ef68ab084fe2ec951a1b4b625f68d1f2c3c4937049a877f1a292f1d25", "ref_doc_id": "12c4e2a9-fb47-4624-b4c7-859b6fd61dcd"}, "b09802dd-2641-44c7-8fb0-3668be95dc2a": {"doc_hash": "14bdfaae3f51e803485c5fc52381b6ff7160fa425f74b506611ad0f5a76f27b0", "ref_doc_id": "5bfb1cd0-0266-4d98-8bfe-baff2bb85b33"}, "9a9bf887-7aae-4f64-bdb9-4207c0b6ac8d": {"doc_hash": "d48f330afcec21c898d6b5a06adfb3c7a89ebe6e105c0faa1e9f608f9bae2eb3", "ref_doc_id": "5bfb1cd0-0266-4d98-8bfe-baff2bb85b33"}, "0cc58e0c-0b28-47bd-80ff-26487d1ca4b1": {"doc_hash": "93c77d25a00b71cd3cc44f001ff5665aa24804eb80dee5f545cd707ddbe2c672", "ref_doc_id": "b2e2349d-8616-47ad-864d-5679d964b6c4"}, "aa3f2818-a48e-48cc-99af-e65fc2ca7779": {"doc_hash": "7cca8b5c2979bd9c08a036857b357a5f00a5936db13441ffa8c4a71fefe9cb5d", "ref_doc_id": "b2e2349d-8616-47ad-864d-5679d964b6c4"}, "988d4efa-56c9-4f80-b82a-1ae5f7408f18": {"doc_hash": "4921d0ec7f9944749cd7a712b55748e4b6d66c0582d7ebe3d41a84c7d6d59520", "ref_doc_id": "842f06e6-62d1-4df5-88af-ceb0827a5af5"}, "8a651131-4853-4de5-b78a-a18d99c4d6e0": {"doc_hash": "26e8f30495452e1e4ce54984e8c2c0156357785ed81397587ead1c2ac21fe50e", "ref_doc_id": "842f06e6-62d1-4df5-88af-ceb0827a5af5"}, "8845ffc8-c2bb-495e-aecd-9fb26a7b6daf": {"doc_hash": "9e7941610ef6636611a266f13eaf696a18a914fb42adc434697c0b5784583bfe", "ref_doc_id": "4afad77f-90a4-444b-bd97-01342a99d587"}, "8f56a977-2fa0-4cc2-a951-691198a655e7": {"doc_hash": "a6d9ff6831d725e1629638988626868add0272b66d6dce0b5849b2cbeba26775", "ref_doc_id": "4afad77f-90a4-444b-bd97-01342a99d587"}, "2240b5da-716c-4f6f-a17f-bc69f3438da0": {"doc_hash": "cabb99b10bba4689dad0499bbdfaff2495c10bf787b27fd2113574e90aadd467", "ref_doc_id": "3c04df89-1491-4275-bb45-dd6a5ca3956d"}, "ae79f9d3-154d-4776-b467-639d79226736": {"doc_hash": "7f789bf71d145244e2298d9cc07df76a92d7f6ef8f84a5890a215c6a1938a43b", "ref_doc_id": "3c04df89-1491-4275-bb45-dd6a5ca3956d"}, "a83999be-7707-4521-bae9-bbf62176b989": {"doc_hash": "412b611c2b7c5ee3210d2cf1bff0768c5a18c6c34641d439f1832a228105c8b4", "ref_doc_id": "990c38a8-a830-4143-a06f-f5baae537534"}, "e2f4b87d-c82c-4c1c-9d88-bf1f882418a1": {"doc_hash": "d31e7f6f6bb1d4d2d11012bd2e515a43578902155e49b02fa2961586b4fbaa13", "ref_doc_id": "990c38a8-a830-4143-a06f-f5baae537534"}, "378d7115-c055-4626-a10b-2dbab1041ed0": {"doc_hash": "42233fc51586ef60d811d71e37e5ede657ad477a75b8aeb7820ef63a8b163c37", "ref_doc_id": "931b441b-ca11-40f3-96bd-295c5620d9b6"}, "a3f94b30-d5e0-4bbe-98f2-b7384c97f96b": {"doc_hash": "140f1a8fd9003b6abe2eff117e9fa000c367b7ca258b9299d8516843849aba9f", "ref_doc_id": "c8e24bd4-ee5b-4c54-a11b-c9c62ae334f0"}, "7d84f03f-7f34-40aa-93a4-5bfee7f269f6": {"doc_hash": "f488f81ecffccef88d1a6027021ff1defd712b134c42e6bf898952ed699b97d5", "ref_doc_id": "c8e24bd4-ee5b-4c54-a11b-c9c62ae334f0"}, "bde6e1e2-f0f2-4d31-959d-d268944b86c7": {"doc_hash": "395b1fe4c2b2be5cacc7ca94052a5600d2d139ae70faf227e0e3fa4f91768ac5", "ref_doc_id": "c800fe61-1166-4bf6-886f-cc194167aa22"}, "fcbf78b0-b9dc-4b85-93eb-d68f2f5688c0": {"doc_hash": "b42a1f17f0a2936e036b524f5a29a3f528bf823aded8fffdfc2fc930314a5b40", "ref_doc_id": "c800fe61-1166-4bf6-886f-cc194167aa22"}, "eb44dac1-c979-4edd-8fcd-f0ce19c9f449": {"doc_hash": "57c84ff601715c27ada1ea6b406f2817ea8878baf71c38ff111139bcb098ace6", "ref_doc_id": "f37ac52b-970d-4307-9246-e8b993d400e3"}, "a7feaed6-22d1-437f-b54f-8a2bec5e0319": {"doc_hash": "937f65c0786e3434fdef7fbe71e89b3f1ba97abd361a866a5381ff62d48e93b8", "ref_doc_id": "9a5fc9ac-1331-4c97-b056-6ae6da7c4337"}, "da94c55d-b34d-4dc8-8880-cd30990661ca": {"doc_hash": "bac6ddf80a70a9abecf670daf65ece7f121c1f581f248361152ac4ea71e34fd7", "ref_doc_id": "5251a8aa-269b-4578-852e-d5f807ba9dc8"}, "e66cc201-8148-4f15-86d5-367d1b8a8474": {"doc_hash": "8f25e2c575eb258c4e3de0b7e17102d59db60d84ab3a273dc8edc1ff9fc10755", "ref_doc_id": "5251a8aa-269b-4578-852e-d5f807ba9dc8"}, "838606d5-6dba-4f1e-b4c7-581dfebcdab0": {"doc_hash": "8a509339cfbe39db334d655792a08e9caa7f56429574163064e73fb9aa11beee", "ref_doc_id": "2cad92aa-508a-46de-a50b-f6caa9842843"}, "f5f25834-31df-483a-8221-2e7480882238": {"doc_hash": "164cf9059745685a6e155f7e1194c3ab04855d30587e13d1d9177512b5442821", "ref_doc_id": "64fa1c7e-3967-4906-9e42-ed3bc32454a1"}, "69dccc73-0dfc-4864-a8ad-02644540d691": {"doc_hash": "cf7f8b5084c7d5522e9986a7f210f4073f14b04c05ca1038c68574a8680674c8", "ref_doc_id": "64fa1c7e-3967-4906-9e42-ed3bc32454a1"}, "b2e312b5-9d0b-4661-b2d2-ffc1f7418693": {"doc_hash": "5c7e6030c1434b0c681c4c6b182defdd21098baaf3553c6e007ca2291c499b92", "ref_doc_id": "ff452a2b-8bb9-4d34-b4ca-17bb366f0cde"}, "749f1fe6-02c1-4664-865c-51baa47c5410": {"doc_hash": "71e7d981dba429d71c90f63cf9b4b041342ac386a8d2909d4fdec24362335aa4", "ref_doc_id": "ff452a2b-8bb9-4d34-b4ca-17bb366f0cde"}, "51746e6e-9032-471e-af4d-788219798f6b": {"doc_hash": "502470f71814ffc5260fada01b447499903fb41e1d84d6981f676a3cc54f50f1", "ref_doc_id": "22e11586-e423-4d57-bc8a-b155f5f2399d"}, "4bfd8ac0-ec3b-4450-9d5a-acad07dd9349": {"doc_hash": "cda18eb311628f8a4b8c8fcdfd83565d2e7c4b8cd007f9a72667dca575c30a94", "ref_doc_id": "22e11586-e423-4d57-bc8a-b155f5f2399d"}, "bc7be1b3-e22c-4d90-b57a-70a0fad8b0bc": {"doc_hash": "3ea7d71716354a4d72cd73d07434a35fb85c86d7072d58ff379db62347a7516d", "ref_doc_id": "de1874da-a9e6-42fe-85f4-1c7995b5f66b"}, "98287ed1-dbc6-4ce4-8668-53f2143711be": {"doc_hash": "6da5cd99a49973ca2377c32308e137ac918906d85a35e762f7b54536feba07c7", "ref_doc_id": "de1874da-a9e6-42fe-85f4-1c7995b5f66b"}, "acebfdd1-53d5-41f3-b5f0-4cffb2501920": {"doc_hash": "9a7b777699af8951503ca5e6e5ab7a1961ab6c72db3f1b26d5c5da19650197ad", "ref_doc_id": "c2410645-31cc-4657-b017-e504a5a1100e"}, "ee39e227-d011-4051-a5c5-ffb5270b70e6": {"doc_hash": "bb8088982ae97252cc130e9e9a9e3c5d95d43d1d3213b6fc3f4d2627903385ac", "ref_doc_id": "c2410645-31cc-4657-b017-e504a5a1100e"}, "4ca0321a-7529-4958-97a6-1639a5bfd57c": {"doc_hash": "0b984dcd63916d5a68b59dc2a8ac2bdf7f2b21eb78870f2a9965b9183fc390f0", "ref_doc_id": "b34082dc-c5ff-4a8c-a124-75a46f4d9b50"}, "792ce16d-8e1a-43a8-9773-928d5a130874": {"doc_hash": "f739819acc2738b16360fa09323c2d94d759eab46ad69124402f7f97070edf00", "ref_doc_id": "b34082dc-c5ff-4a8c-a124-75a46f4d9b50"}, "01937815-1628-4d13-8597-4926daf9e44b": {"doc_hash": "b81835699ea962d7d25247b9090a7bd2bc216d9849fe5b1f335c6ee612faccc0", "ref_doc_id": "9af45a96-1a7d-4f81-8387-8da7fd5f18e8"}, "8f94d042-542d-44a9-8e7e-e2c39016091a": {"doc_hash": "b9bc723001de0dcee2c5d58aa716522e48caa157407bc8899328e6bd1db936f6", "ref_doc_id": "9af45a96-1a7d-4f81-8387-8da7fd5f18e8"}, "afedc9b5-b4ef-41bb-9745-12e3cda033ea": {"doc_hash": "e1dad2cdc3d6c3d405a7f18d0e65bc7113553cb7c94d7aeeb719e3dd2aef3094", "ref_doc_id": "b676de0b-74c6-485b-a28d-0a9eab09e112"}, "3f0df3d8-7c7a-427a-9a57-be06368bbe1a": {"doc_hash": "6d4e5feccb89c7f006ff9292fea9880ce2136c356d838d48f9a05436a161cb40", "ref_doc_id": "b676de0b-74c6-485b-a28d-0a9eab09e112"}, "75e3f75f-87eb-434e-8ee4-e12365b03904": {"doc_hash": "cc1798ad03ba1893c3fe50cc752b7566bf0ee64aa8036eb676e8c21918421a92", "ref_doc_id": "fd1a88fe-76a9-4ab9-87a8-4be3510fc27e"}, "0ea0f52b-3ad4-4f2c-a156-c198a9f482d8": {"doc_hash": "f5053a3ede5ea294a48223ebf8606d6d5cde51fe4f4550f8597c1406e83a3384", "ref_doc_id": "fd1a88fe-76a9-4ab9-87a8-4be3510fc27e"}, "6dc38ff5-27bd-426c-8705-42b6839acfee": {"doc_hash": "45264deafbb1c940c8c2292b13897737bb749ea0973a406fd951641871beb212", "ref_doc_id": "78cacf7c-2219-412c-a457-dfc3bfcad9c4"}, "ed4fe260-f195-4c21-a8b2-1833d95b0f6c": {"doc_hash": "ea954bd44386726501e04d94584edd6a41c90f246b91bbe4a797029d8576d578", "ref_doc_id": "78cacf7c-2219-412c-a457-dfc3bfcad9c4"}, "8cc530c4-c8bf-451b-bc13-b5fa3a56f0a7": {"doc_hash": "8b3a489935e964d9a9de7b34a961816b62b60fea5809ed577a9ec0aab960d7c9", "ref_doc_id": "aa61fd63-c60e-4737-97c5-4fbe3c10183b"}, "42a322c2-30d6-4c39-8c59-6cafa5523015": {"doc_hash": "cf0723c7faea95995ffd430810640bc1208fd276d01d8a9fa3ded8dcfbe6bec0", "ref_doc_id": "aa61fd63-c60e-4737-97c5-4fbe3c10183b"}, "269e6c05-d7c1-4958-8d64-60ffe09c5506": {"doc_hash": "22f487ecdaba83df650323f8365f1fa714382ae0d158e9bec87739093be0414b", "ref_doc_id": "317e9a92-a71f-4703-a3e2-d3c059333c1d"}, "a8acadfd-992c-4571-9fa3-fc925a62453e": {"doc_hash": "2eedea34c767db4809236d1b56735562a9a9257dfa3bb7f604de93f1a540a065", "ref_doc_id": "317e9a92-a71f-4703-a3e2-d3c059333c1d"}, "770ec62f-f447-403f-91d1-ee40fe4ab03c": {"doc_hash": "96bf01047824ed1ad5739958d2d48595690c8c7b1107616a14a755a32e589f2e", "ref_doc_id": "f56f7896-f1b6-4980-9553-118cdb71bcc4"}, "4952f81c-49a5-4849-81f9-4ec96f83a080": {"doc_hash": "a64938635df2bd0f42627054eb3e39949d27877ac6677a56722dbc11b6de7fa7", "ref_doc_id": "f56f7896-f1b6-4980-9553-118cdb71bcc4"}, "2c06c911-53f7-470c-ab7f-8b8c408a9722": {"doc_hash": "9bba14ce203e5e6884dd830af7b4cae5a1109b02f8e9179eddc1595c2c3c52d5", "ref_doc_id": "e1e704a4-2917-4ae8-9baa-2509f79f0ab4"}, "5c8753b7-f8c6-43c8-b1f4-9cd8f0a67529": {"doc_hash": "b4d0e7ef72f40af99397e3535d055534d311fb56110a74ab3394577f84d32789", "ref_doc_id": "e1e704a4-2917-4ae8-9baa-2509f79f0ab4"}, "70879b9f-bf6e-4291-980b-cf1853d98d57": {"doc_hash": "d3adba42a7732d71bdfca33251508ed01a7519ee4cb878b85887761dfc2167de", "ref_doc_id": "14986cb4-3f6e-44d5-9a1c-a519d9a45060"}, "6bdc6a82-e4d9-4723-a1e8-118e8aa7e9d7": {"doc_hash": "d338fd2df9e8e169656374fb88625f00edf531b613d9782220987d140aef35f8", "ref_doc_id": "14986cb4-3f6e-44d5-9a1c-a519d9a45060"}, "b77a223a-e55f-40e5-88fa-96e5504d7639": {"doc_hash": "565695eea9d9b79bf2125805d044d2c0ded963a515c030ec184bfc23364168a9", "ref_doc_id": "a14a3bbc-9b18-468f-9df1-802492b772ef"}, "72799ab3-7381-414c-899c-0cf284a9a0d3": {"doc_hash": "4c7150c1684d75f7a0810396eac93111191f4187b1a8455ab20276dde55177eb", "ref_doc_id": "fb99bbef-68cc-46e6-a8eb-b9d39eab42fe"}, "346c04a5-24c5-4396-82cb-82b848d0c0d9": {"doc_hash": "c15f3eb3a73acb7a5dac6e096b95589fa7e44a5f76be46d61841dde7ba017b2d", "ref_doc_id": "fb99bbef-68cc-46e6-a8eb-b9d39eab42fe"}, "d942249a-5064-4ad4-8090-648d8073b2c3": {"doc_hash": "34304340c902104e3c53bee095028477b08c7beaff1c73df2df678d602621ae6", "ref_doc_id": "6143d709-40bc-4426-8733-6c1c55498f73"}, "2c94b01b-a77d-4c18-a834-7209e50b40cc": {"doc_hash": "c57f228d9b4b645ddbb95a19ea3af7ba3d41fb768bf5ebe83e7daf61e8985d41", "ref_doc_id": "6143d709-40bc-4426-8733-6c1c55498f73"}, "69aa962e-ca2f-4667-9b7d-987a852f33d5": {"doc_hash": "d8932c061f9efde0aca3ac40f108a7d7066a488590709cf4df50585448404e33", "ref_doc_id": "ab38bfee-859b-4108-b56c-6793513684a3"}, "a97d1921-7fb2-455a-b181-18c8ecaddcc4": {"doc_hash": "e2d162c295ab51d309319ecb5094d371f24879758f27347065f78460318607ba", "ref_doc_id": "ab38bfee-859b-4108-b56c-6793513684a3"}, "d5cf9070-b362-4f7d-aed7-f4b3ebf47e76": {"doc_hash": "87af0e1c10bafa923eb5c771a65338f4179d12867a13165733599c183a219781", "ref_doc_id": "fcc34f52-3170-45c2-9ba8-cd3681c37811"}, "a283c723-2cf6-4c2f-980c-25ae9873f4a2": {"doc_hash": "a9fec694c8c7658fd39f2e19bece8698702295774c757f2f5ee5360bf73164ce", "ref_doc_id": "fcc34f52-3170-45c2-9ba8-cd3681c37811"}, "46ca8d0c-3ab6-4195-b89e-e770ccdd9be1": {"doc_hash": "95b4183384197b5dd7ed0f8a3c869bc0dd61124bfc47c50df0f27754cfd3d8f6", "ref_doc_id": "dd0e3c19-6d63-47cf-9abf-86c6195bac6c"}, "46ac1f53-d75c-48f4-8f49-deab21570cb2": {"doc_hash": "0d6d9240744f8c023b36296d9016638a3f9acfe5e70eec9f30c0a9209f6d64e6", "ref_doc_id": "dd0e3c19-6d63-47cf-9abf-86c6195bac6c"}, "cdc11121-703d-4ff6-bc3b-6db38171bb12": {"doc_hash": "aa5fd6f728f9b4a9858dd3dcd761a85514100d501617b26bce38810d09eb2867", "ref_doc_id": "5448a293-ba72-4fe9-9194-c225a4e2d98b"}, "33b552aa-aefd-45a1-87ad-1c23e8f4dbfb": {"doc_hash": "15ea2a56663c19878020581f2dab091e837ad4a6d0cb7fbe8c7f28721abc5237", "ref_doc_id": "2ab3796b-fb77-4108-862e-12247b8e6b45"}, "f937e936-8f6b-4904-8c3f-fe1573126599": {"doc_hash": "051c444a8517ef0360f6deae8c30c3053f322d3cfb224da43eabf8a824b8839c", "ref_doc_id": "6d3ac563-0807-4f1d-8259-3a35b4a27800"}, "ad62d0cf-9d6a-464c-9bbd-82d2368d9643": {"doc_hash": "08bb1c8904122de9070743572d5c24ccad9695831277e11020ccf7cb1cc42252", "ref_doc_id": "74bd5d34-fa69-408e-b8b1-20e6f912e534"}, "8a44852a-cbe0-4fc0-98aa-cff592571fdd": {"doc_hash": "80451e1c52e186d25f8db5a1104edfd4b2157f08104faa4b0699736c5612375d", "ref_doc_id": "74bd5d34-fa69-408e-b8b1-20e6f912e534"}, "ed5fc945-9aae-45b4-8d69-1a903cf95105": {"doc_hash": "9b0788e8f83bbee71312f7454fb5a74cb6cd7c65e1b97e03cf3cb64759ac7525", "ref_doc_id": "19e262c2-5026-4f70-ac37-43caab5fb5a6"}, "73914edd-be30-4bc0-ad45-6d453c09de4d": {"doc_hash": "a95e034302408272c099d045e699354d2bde04b00867b6bd2a04da1863828d72", "ref_doc_id": "f4db10cf-f5a1-4fa5-bdb3-0cd78d668036"}, "5ee2d002-e75d-45cb-a728-2b06a67943fa": {"doc_hash": "538e25f6b22a40c79215776d1243a73feeb390dee156dc2dd7a0e7a3163b4ed1", "ref_doc_id": "f4db10cf-f5a1-4fa5-bdb3-0cd78d668036"}, "1ad76127-334f-4c4d-b80a-d632005c0f19": {"doc_hash": "0d78b3498cbaeaeeff1a8ea4afd5a74e1a269a6400ead547f65937730c35fda3", "ref_doc_id": "ec409947-78e3-49d6-be8d-4cffa1d2023a"}, "91b905ce-e038-4d2b-bff5-536f4298211d": {"doc_hash": "0ca92dfd1266becb2cbd5743ac3cdfc9685a4bc426c32b7068e7350edc40e45b", "ref_doc_id": "e92cac55-f865-4210-bc49-610ee058439f"}, "20008d89-9b8a-49a7-a759-0b7696158e0f": {"doc_hash": "92e7a53b764257156dd3d3e62486aa405929ed6ef14b794bf03d207e37a89751", "ref_doc_id": "7287ddfc-25be-4bf9-890c-020b9690d2cb"}, "fb5a7aeb-5f7a-4657-ba13-fc82a90f6d11": {"doc_hash": "99622d1b5c4896f1ccb1dbfe3c1b9b5d2e59041bafc35a15df29b15168217af1", "ref_doc_id": "f9604e9c-0051-4bdf-b24b-b838dece03df"}, "57508f40-c20f-4a0d-bb81-a03dc6bea269": {"doc_hash": "08618a6e92db734901f5e83d6398f53acf99ceb400bc9624cc7795dfb71e5ff9", "ref_doc_id": "feb234b0-fa66-41d1-82a5-39d802131be4"}, "92cdfd28-994d-4f3d-b82a-64010f8dedae": {"doc_hash": "df60f6f97a12d15b7514e095982d0fe7fe1989071ac77cce13be487379702cc6", "ref_doc_id": "c311a7e9-4ab0-4365-b872-b0b84f52fcc1"}, "d5acbb81-b4d8-41f7-a58e-26354c329b6f": {"doc_hash": "f8bd3a37aa4f5b4f3738ac2773a1e54a7f281cc63a8d645001e85cbeac61b59f", "ref_doc_id": "1bdcbca4-623e-4438-80a0-9c2334282cf8"}, "2003df77-04f2-41be-a244-c5de36b22ac0": {"doc_hash": "11be441d6db67924ec05f3128f61ff4080cbd43625e2902d029d314ef7328604", "ref_doc_id": "624a60ea-4f64-4054-bf3a-99f7c32b34e9"}, "57797a15-7952-4c63-87f6-4dbf5b3c18b5": {"doc_hash": "371da596e1bb8d9b76e349444dfd9083e1e993fe5b92fa292bd9e71c157d734c", "ref_doc_id": "a5c83a01-ffcb-4508-9ba9-b666830cde40"}, "79a19846-5f20-4407-8a10-6a848e8c2e36": {"doc_hash": "65ab576a46df49d5403e3eee6ccedcc7232918b6ea4e183562ae2c89ab35edfa", "ref_doc_id": "528a91fa-bdfd-4d84-9039-bcef463f973b"}, "4200f9e8-aabb-4976-bd4a-250b63bb1cf7": {"doc_hash": "485ba8b05dc58f3a5dd498e9b796e2a419e910ecfe99d041f9b934c2d612c187", "ref_doc_id": "00defe9e-7aaf-458c-b43c-c38ce64cf156"}, "7dc82dc1-405e-4c4b-8d6d-6a16353fbe8e": {"doc_hash": "6e447245801708e3afa25540e7dbfda2c0e00214b1de108e0b7d1a4d6494f602", "ref_doc_id": "d0aeb201-d2ad-4f7d-becf-b7e162b12688"}, "bbfaeadf-998d-4da7-b479-5ce8d6a9fb09": {"doc_hash": "1027cc0abc49584dafea9ee0e166f3c7c908912562fe427a46dd2a0cd3c8c316", "ref_doc_id": "d0aeb201-d2ad-4f7d-becf-b7e162b12688"}, "1859623f-460d-4937-b16e-7365466df8db": {"doc_hash": "661c0a6b33e65cc454c7bc780a5a8b5d3f7c9ae54d9d0159060139dd38031f55", "ref_doc_id": "adcb1430-d83a-4b11-9ec5-926ebb85b073"}, "2d64b285-199b-441a-8a10-3e7de91ae97a": {"doc_hash": "b14a1bb97bfaa6c45b8b979466c9c4b05e7334bdeadf8f551642a893bf3c1949", "ref_doc_id": "b7f95d32-0ef0-4b67-a00e-d720becf8da2"}, "4beb4bf2-d1e1-4ec4-b2f1-197b3c35c5c4": {"doc_hash": "852ab88274375610aad746cd64e620d788d524aa34233807039a7d67d6c5eb35", "ref_doc_id": "f4bc3e5b-83bf-4d8d-965f-531e1974dedf"}, "0d58a5cf-5aeb-4223-863f-733917deda10": {"doc_hash": "210928a0d1c3f40da948101e1f4eb0415491fb05225d55db2d8d7ecc84bade4f", "ref_doc_id": "d5eceaa6-2e68-455a-956e-773ba5da0ea0"}, "e757ed59-7555-4e27-9305-13462154e343": {"doc_hash": "8a2efc62854909b4e082c7a7448af7b38eaa3cb6fd6d65beda4293c636145da6", "ref_doc_id": "973210e1-d3ec-4646-a9d2-15fb438df6a1"}, "db0d4ff1-b322-4821-9295-60fb8967b318": {"doc_hash": "38d05eb96fc98ae7daa02e2dda6ab9d755c568d1f33914413da16b023747f1ac", "ref_doc_id": "f9832e9e-7134-430c-b6d0-e54581748845"}, "06ff3725-45e0-4771-868b-3b12e42744da": {"doc_hash": "90781d3e785318c3adbf3eaa23a01d53072ce1c45de5f6d62cb367550581b869", "ref_doc_id": "02c9c0b2-f5c7-4b0a-a98e-82d23ed39bdc"}, "90c2479f-0062-45a9-9068-a139665cf2e8": {"doc_hash": "646c6e860bdafd97be65fd5658cc99e1b230c1422c5956f25874a15c4e5cd280", "ref_doc_id": "c3948050-c626-4b60-85cb-850bb74deff5"}, "fd396c9f-87f8-4f99-ab84-29ce5356b973": {"doc_hash": "b5d071f300d1df1fdfad710089f52cd8b7be5ba66dc0dde85b52b9d291567009", "ref_doc_id": "e827a318-bca5-4af8-830b-9a83eb25f5b7"}, "4d6517af-4f11-4ec5-a757-5e145db536f1": {"doc_hash": "1bc9855e44d774802a277b76094717218d974e1f68cfc26c18af764e4362bbea", "ref_doc_id": "7eed7d12-79a3-4acc-86c1-33fee89cfb5b"}, "01ca73df-8a20-4e4b-be6f-28719bba3976": {"doc_hash": "c47fd014c8827fa20f30c0008606448d4195ec8768697a603c35949e2ec0d179", "ref_doc_id": "2761b7c5-8356-4940-990d-70e2c72722ff"}, "d401382d-77f1-4635-8ed8-26d991810ab0": {"doc_hash": "139ec92ea2436569b299a71ac3a4bb0711941fb4ab4061c7800e36869dee7078", "ref_doc_id": "3c7b2fc0-b5e6-4314-a956-300cac444394"}, "9f1e5d65-6e98-4216-b41a-0ed8dafcbabe": {"doc_hash": "487209c9c6764c99e436b3cd7aa68ad1b37d1da1dcee2cebcf4fe83d6ffc80a6", "ref_doc_id": "7bc93da1-e190-4e15-981f-d6ac724e445b"}, "519d996f-b3f9-4609-a1f9-b8bbaab5a69a": {"doc_hash": "37e201e1dd15fa6d7a635d0734ca0a19f62b03828fdf6ddafcacba2fe923efa9", "ref_doc_id": "7bc93da1-e190-4e15-981f-d6ac724e445b"}, "6833a010-3612-444b-a18b-cce32566987a": {"doc_hash": "6efd1b65214566400136cedf00783d3122e73ddaeccefb0025ca214d137a5f8b", "ref_doc_id": "5651d3f4-8871-4868-826a-786dea018286"}, "6a3c3024-d167-443d-b829-bf219cdf62d3": {"doc_hash": "83cd679e1459f04cb6f2700ce7c28abbf53829d9b08ca01967ff5cced5d605c2", "ref_doc_id": "6516ec43-cd9c-40bd-a69b-3b606fc9eef7"}, "8c5c7029-d1e1-4e93-a8d4-b806b41c999e": {"doc_hash": "b70fe50b12f6286a6dca74b25804fe488ada8de5068fd0e8544fe13a68b58852", "ref_doc_id": "1269459a-020b-439f-a071-871777fde292"}, "77e5d77d-979e-4d39-8f7a-c1988c70e86b": {"doc_hash": "7f89dc2a05c4161c1d640abbed55bc5f8f9bd3df08edb729c13acdc06362853d", "ref_doc_id": "5c07a366-3c2f-43eb-9908-991d77ebcef8"}, "13cf1a2d-9bbc-4b9f-8c01-eab302ec00de": {"doc_hash": "d749e0e112ec524745bbdeecaa5cc851396736fe04fb3473bb26b88007e32ae1", "ref_doc_id": "5c07a366-3c2f-43eb-9908-991d77ebcef8"}, "4a40d92c-24fb-4b11-98dd-3d9178595f11": {"doc_hash": "0d06f8810fcb3d6bb81f5f00843b9f0869d2bffbc87e8ce563bef2d2200dd2e2", "ref_doc_id": "7fbcf959-cacd-404e-ba62-b35bd5673750"}, "44fdfbf1-51c8-41cf-92f3-d72127c0988c": {"doc_hash": "34bde09c24846626444c4a3ceea33a225ff4eb985c972ff73e905c431bebec74", "ref_doc_id": "fb2c24ae-0f1c-4267-aac3-5f37579846e9"}, "9b561e07-3905-46ba-afe8-f606821bd8b7": {"doc_hash": "6feae599ee4c595dc1e2e2390f5e6cde3289b082778f3041083b1a9484fbb18f", "ref_doc_id": "e7d9d5a1-5139-42e6-a025-0ee5cad5612b"}, "3acb3f2f-7269-4d69-9f5a-c67740f172d3": {"doc_hash": "ae2922b06de4b64c9f9a3cd235d6bdc60782f242a91a26f61a386b47eeb173c8", "ref_doc_id": "6ccb23a4-d9da-4477-a3be-72107854a656"}, "2d0df2ac-e885-4246-8d2e-a8f01b9527f5": {"doc_hash": "a2e422ddb958de94754e5d9748a2ddaea257f2f6cf8ccd7b4e86547fcc42bd5a", "ref_doc_id": "307b8135-77fd-4caa-8ddb-607312a6a40a"}, "c9f2944e-61a0-49a6-93ee-110adde5955b": {"doc_hash": "07ce1a442a3218bac91309d8b1b0f8807e77d0cb2edad10788a955ee1d219cb1", "ref_doc_id": "91e88cd0-f928-4254-8546-e105b15cf207"}, "d31242cb-6b95-4b2c-ac20-06142c73b442": {"doc_hash": "1d72ad97b8a6874c1d87998624068d3823c9c77322ee3aa974dde8ab1f16f3a8", "ref_doc_id": "91e88cd0-f928-4254-8546-e105b15cf207"}, "6b3679c9-8413-44f0-be20-57c1d8c19271": {"doc_hash": "35eabb0a1198ebb126bcad7eb1d31b56699e543074fb6579567c3fbc5b509ec9", "ref_doc_id": "64216913-b8ab-4f76-9acc-50886a36caa7"}, "ff30f4cf-f2a9-4e8c-b044-87d77cd2e657": {"doc_hash": "4fee9bbb96555dfe18ab9f5b359c23e75f627df8a0406af640c78c113a9c34ea", "ref_doc_id": "64216913-b8ab-4f76-9acc-50886a36caa7"}, "fd883c6f-a6b0-48a5-b331-68aa073ab942": {"doc_hash": "c280e5ad798ebc43cb226ab4d19d30ae904a743573b0877270c09efdd50a293e", "ref_doc_id": "ecac95ad-ed37-4ab7-96b7-f4915f405848"}, "8dcdc944-e40c-4f39-9007-1e6f9e56a715": {"doc_hash": "9817c94f6c9f009c1cc31a79e4d19699ba662c7d673724b22b33c3c04c2d2841", "ref_doc_id": "ecac95ad-ed37-4ab7-96b7-f4915f405848"}, "5b8f612e-d69f-4a67-8c9e-06aeecd63019": {"doc_hash": "ded4912ddfbb4e33a2e2ec08d442a881a337ad95737e61b635dc75e4b1b2b348", "ref_doc_id": "ef4ac7ed-7229-42cf-8dd7-d543e22e464d"}, "58076f3e-cb2c-406c-8fad-f4b370307728": {"doc_hash": "a557317691ef493db3c322e7c0c96ba438a7190735af542c461e704b0066dd50", "ref_doc_id": "ef4ac7ed-7229-42cf-8dd7-d543e22e464d"}, "dbee15e1-490f-4e0c-9cc5-e0c9c04c74cd": {"doc_hash": "ca7f498b75cdac7384b7b8097e103b89de287c63a8182cf4ec4cf101f7e50e32", "ref_doc_id": "acafc739-fd66-4660-a8cc-fe752f8f700d"}, "c5862d84-a97b-4fb7-869f-d1de14003a9c": {"doc_hash": "025d6da40229d1ceefa29fcb546f2a9823c97001ac1477257bdd1623f908e17d", "ref_doc_id": "c690a319-ea9c-40b2-b9a9-0b0edefa783d"}, "14860238-8de3-44fd-bea5-9bab3f10fc5e": {"doc_hash": "cd43d5db9f0e9dfd64cca172500941e4d61324631d287733f3a830afc4276926", "ref_doc_id": "c690a319-ea9c-40b2-b9a9-0b0edefa783d"}, "caa45240-0df8-41d4-b7da-c235ab5ba964": {"doc_hash": "3c4b81e9fb70ab1b9c51c8ba06c933c4ff004c84743e6cdc0e729b461888c81e", "ref_doc_id": "5401ca8f-067e-4bdd-8ca6-4de791122d5a"}, "d1001f4d-6852-4331-ab27-eb6ab90e4c28": {"doc_hash": "29832fd6d538f45d028f6c76d8f82ac45386304e3f7e9a278c5789aabc44f6e6", "ref_doc_id": "5fa70373-44a9-49f8-a1cc-035219cc65a7"}, "cad1b839-1d0a-46dd-a3d4-47681f8c7d3c": {"doc_hash": "9015aa74d526efe7943ea8a656802af65d7ac547a1a674b5168c523f6f934d74", "ref_doc_id": "5fa70373-44a9-49f8-a1cc-035219cc65a7"}, "2c2c11e1-569e-4173-8c17-79d9a0354036": {"doc_hash": "123bdcf74c3a86e02bf1eea5794bf22ab3a4012e3c45b68708d3a436fe7ca731", "ref_doc_id": "22115dc0-26ad-4a04-bc4d-5e55025df05d"}, "6c833d9e-00bc-43c2-b485-00bd2e4e31a4": {"doc_hash": "8fc14623e371e14f5b7e7a355a5cc3ff2b40bbf4f625c9287ced6d56c7d8083f", "ref_doc_id": "22115dc0-26ad-4a04-bc4d-5e55025df05d"}, "fc67fb30-5b3c-46c8-82ab-6dacd5e367ff": {"doc_hash": "32e8b33950b418575c2c55b9810065b083133b4db3945e3ef84fc3e646b80418", "ref_doc_id": "29234461-328c-4dd3-b6ce-061d441b5a65"}, "8a2a60ad-e932-476a-8283-075176f5c15d": {"doc_hash": "780a07ddd009b1e753718813d9cc39e2884c60b246fcf44f2d72d52926839a74", "ref_doc_id": "29234461-328c-4dd3-b6ce-061d441b5a65"}, "0afd232c-fd61-45ed-aa2d-aabaaa160a2c": {"doc_hash": "083a89b00ec0c7560240f02167f1b6b9101f36bb121413fa6f4a95015a4312d7", "ref_doc_id": "6c17a14e-395c-43ae-8355-a5651402cdd8"}, "3912d9eb-120c-4210-ba17-67ae57e3d1d7": {"doc_hash": "52526cdef20aa09066dc280b53693c611ac38c85a230e7f50781e9bdbc776176", "ref_doc_id": "6c17a14e-395c-43ae-8355-a5651402cdd8"}, "20d3d017-0b80-49ca-acc9-55d503e12b77": {"doc_hash": "5b7d92f2ec19d970213a70c0983ab67d7ed97e19c5bd4fa5ba66da45b1f98a8b", "ref_doc_id": "115833f6-b8cb-4e7f-8c29-a18edc07e8f4"}, "7ad5b825-2256-4947-8154-51a0c464e35b": {"doc_hash": "14ec39ca0cdd2544a707902cba3047e014e09cc7fc99b8b6583fba0195af4e7e", "ref_doc_id": "9a99bb7c-90b2-4f80-969e-9c99d1b8010f"}, "8aee2b9e-408a-4680-a7fa-606c804e595f": {"doc_hash": "7d2200c7cdb99c78637f30bbff0e94a845afb6f8008ffe43faaa3817d5ec1b19", "ref_doc_id": "9a99bb7c-90b2-4f80-969e-9c99d1b8010f"}, "fc5de430-3dac-40be-9035-695d9741e952": {"doc_hash": "8c1f17a427ed163a7f914a2bc649ed408da89e740ee7e8fa4d6789534cab3ef8", "ref_doc_id": "e09315c2-2c8d-4a18-b37b-15ea4fff2449"}, "9c2250a3-e63e-4f23-a995-9f37d54bd930": {"doc_hash": "1861932becfac87394222dcfa404b5c55dcf59f3d5831fa8aff11961315b1682", "ref_doc_id": "e09315c2-2c8d-4a18-b37b-15ea4fff2449"}, "168cabb4-b96d-4ec2-b293-18fc7721babf": {"doc_hash": "3d8882fbb87cb645d74286016f148fc724e19c9d47ba6e943d850cef346243bd", "ref_doc_id": "1a5bf43a-3134-4adf-9543-865a103da901"}, "55a92268-d654-46f8-ab94-7821f4ab5863": {"doc_hash": "bddd86a448e03460baa2a3768a061a08b33e4e8177a3a74f39810379f43a31fa", "ref_doc_id": "1a5bf43a-3134-4adf-9543-865a103da901"}, "97fc6c59-05e6-49a3-8f77-08a1afc56b48": {"doc_hash": "53a946615d1ff8df0ec123eef07209c1be259cd18b1954afd135c9fe1b095644", "ref_doc_id": "bf023420-801f-4a92-bd4d-9adec6fca693"}, "4005b0fe-c1a1-4c8f-94e8-1a991558da02": {"doc_hash": "33ecb1f21dd29c75c31210d726dc0593aad6d94ca28f86c996553e7c865f3e66", "ref_doc_id": "bf023420-801f-4a92-bd4d-9adec6fca693"}, "71b04f3c-4ea3-4f12-af86-d54677e0e391": {"doc_hash": "4b7be16a30a533ce1a9c5d3dac4c47f258186aa505ff71f970cbae4577ada1ff", "ref_doc_id": "065a235f-67e2-4764-89f0-f193e3ff7458"}, "842befbc-fad3-460d-8f7c-97f39b9c7de1": {"doc_hash": "2ac791623449dfbb80e7dd465fb6fe79f1f1700c59554c78ec2f360ce7999ca0", "ref_doc_id": "065a235f-67e2-4764-89f0-f193e3ff7458"}, "57b3d293-d15d-4416-94b0-ad3179cbd800": {"doc_hash": "a0491aea568fa6c44c9bb9aef1530499628b7ba80a6a2ad0fda7112bb5878bd2", "ref_doc_id": "06c8fb33-48b2-480f-a662-2bcde74d036d"}, "f554d669-594b-44fd-981e-48c49ea9421d": {"doc_hash": "5e1dd29f8ee09cb3d1fb5acc367b00754aecf633801437da6b2023d69ed6aad8", "ref_doc_id": "06c8fb33-48b2-480f-a662-2bcde74d036d"}, "b409cff1-839d-4a1d-884f-c2d7f1237808": {"doc_hash": "92a5d57aa9c57cbc8eec2d3ca1ffa461514fd219f4b795cd29becffb62181179", "ref_doc_id": "88a4ef25-ec5f-4b32-9ebf-0f09748d88e7"}, "4b8511e3-93dd-4b9a-9c4a-0a4c55fd4f5e": {"doc_hash": "af5c67f48c826967c986c0e52301ac2aabdd401a8e4dd8605181e6eb1944b74b", "ref_doc_id": "88a4ef25-ec5f-4b32-9ebf-0f09748d88e7"}, "22f3e7ea-d65a-48a4-b2fa-ee6a75a0a957": {"doc_hash": "43f4f47ee591ed0e080e0aeb810ceb84929af1917d2de79d2f131ffa08336b8c", "ref_doc_id": "90e3a705-deb7-49ec-9eb7-d8ab16c3f284"}, "eccf634c-e900-4baf-ab74-b5cb26be38fc": {"doc_hash": "c6328f082339ef5878a420bccab9fefe752b58855298eaa2bef21011fca00cbc", "ref_doc_id": "90e3a705-deb7-49ec-9eb7-d8ab16c3f284"}, "f42f5813-717c-4507-8578-4d3b60afe693": {"doc_hash": "a6fe7450825d462e1e4e6db58ea2808e023e760c71dfa22cb1b0c6005d8a7b2e", "ref_doc_id": "7733dbdd-a539-4278-84bf-cf9cd620af4e"}, "d28cba73-a86a-4382-9ccd-81b0d1dc4a1f": {"doc_hash": "655a47018cf58e19d27e6b6278a0744ee1f72f6e0171fb9ce27e12992e44b66e", "ref_doc_id": "7733dbdd-a539-4278-84bf-cf9cd620af4e"}, "7ce27368-c26b-48db-9635-4d34ce7c87bf": {"doc_hash": "6ee9abd597c19b38b79e8ff4367f0299a24fee0c03a55c141cf6760874b433e5", "ref_doc_id": "5950f35f-5ad6-47c8-8e08-351c6f81349c"}, "9ca157b8-9c2f-48f3-aee4-a2c404b96c04": {"doc_hash": "9c1852de84f54553d1dca80179e69b1ee1ae93dbd07790e39d55fc1a82763f56", "ref_doc_id": "5950f35f-5ad6-47c8-8e08-351c6f81349c"}, "490ddd90-7c79-4aa5-a186-14fb81ee18e5": {"doc_hash": "e56622c50fa81b21ad891e95ed4db7e07e2f030c01a7fd53a5094a48ff4ea354", "ref_doc_id": "791c1c25-ecda-4850-8f88-e0ad140684dc"}, "db4692da-8509-4727-8321-a276c396f850": {"doc_hash": "632cef8d9e0ae51096764f0652862e099b6fc21acda02e8d090c4f57983a54f5", "ref_doc_id": "791c1c25-ecda-4850-8f88-e0ad140684dc"}, "a7e6e28f-c727-4999-b42b-be9b845abe46": {"doc_hash": "5a33c20dd1276e8148207c33bac3b2a2bfbce802249af8ad8791b1cad26c9af2", "ref_doc_id": "2cc1b490-6705-4610-a3c1-b8595e0c1b8a"}, "ee7a965c-c592-4a88-9264-d39bb2f017be": {"doc_hash": "c291c3a77ab58fcb2c6fd6ba8ef664931acf55b157d5fe082dfbf3cd7ba2d1ab", "ref_doc_id": "2cc1b490-6705-4610-a3c1-b8595e0c1b8a"}, "d812ca76-6291-47eb-a878-d04c20728b79": {"doc_hash": "94dee87d6181d7f301fa19a7078da64acfc5b7bce009efdd0a6f087cdd9d7fa7", "ref_doc_id": "ab99cd31-a716-4a39-ad15-ea116da4ece5"}, "0ff7b8cb-04a8-41b6-bd99-812f41cb7d46": {"doc_hash": "0b97249295742294bd98b2d66aabb50b5403daba00fd4a1623f541f2ba807b87", "ref_doc_id": "ab99cd31-a716-4a39-ad15-ea116da4ece5"}, "d3907702-d851-4601-af37-86bec46598e2": {"doc_hash": "d4ef4e5d17554cdb1853722ce30c27b382aea6f5d13182312e1f8a34dab5e8ae", "ref_doc_id": "d1c3f2e6-a3b6-4c8d-81d0-3cc7e3ba3ac1"}, "362534a4-4790-4078-818b-49173d6e50f1": {"doc_hash": "4472da80259f5d4c56a144e1477e9cd74bf2983f029ecb011c1220dbc3746b41", "ref_doc_id": "d1c3f2e6-a3b6-4c8d-81d0-3cc7e3ba3ac1"}, "fc611f2f-3940-4208-b910-07e5f3060666": {"doc_hash": "b7b2a2f278dd3bf74b55e85f69f733629545bcf5223c041bd9b132ceefbb954e", "ref_doc_id": "87a3d30c-07ba-47e4-8700-805bf0ae75ab"}, "f467dcee-d70a-4e9f-bc6b-4a579aa8cf1e": {"doc_hash": "ac7a96d4210edb7eda6206f17251d656e224674d96f6ff394f03ef2bf0c347b5", "ref_doc_id": "87a3d30c-07ba-47e4-8700-805bf0ae75ab"}, "4aab12e4-1aec-47fd-abe3-7dd34456ccc6": {"doc_hash": "36847f2f3aad4ff9251b22e062f6305f9564cbba09c6c0443ad9a68f3907da03", "ref_doc_id": "7c5396a8-0c6e-4785-af5e-db67e18b0430"}, "d9f0ad24-7e31-4161-ac8b-8d54d76886a6": {"doc_hash": "901b69c438c2f3decc6afa0ff50d48a9c45353b7d800a90e015936653684078c", "ref_doc_id": "7c5396a8-0c6e-4785-af5e-db67e18b0430"}, "69561191-2453-4b02-866f-f350527f5f59": {"doc_hash": "be3e09a34db9c2938719614e2adfed68859d04b0b5892a8e3260bde611790d88", "ref_doc_id": "240cdc74-c494-4dd6-a56e-a4f1fac10af2"}, "d1288644-cc24-465a-9215-2c8fc7c4c782": {"doc_hash": "9e5efe19bcdec57131db4dd63d05006b5a30573f5ae23358ea5b881cd2769372", "ref_doc_id": "240cdc74-c494-4dd6-a56e-a4f1fac10af2"}, "cff05c19-5ad4-4570-8d23-e35d049a7e1d": {"doc_hash": "a6fd4c844280461f73333cf71e1cc32fc27dbff83878cf82322b3853aad652d8", "ref_doc_id": "c28cdd58-4d2a-4d35-9712-42b50929732c"}, "9d20550e-c11e-4265-8d52-51bffdcf4f91": {"doc_hash": "99a48d2e6529ea2d41f5d9fe75a26cca6f56d62dfba3ef3de04da79cd0b9a667", "ref_doc_id": "c28cdd58-4d2a-4d35-9712-42b50929732c"}, "330b9dcd-b452-45ce-9577-8e843cc9fc68": {"doc_hash": "13b023eadeaeaa66aa457ad1faea0a753e918590dabbc96c362eaf63dd4dfa3d", "ref_doc_id": "08739f67-74a1-48bd-a9b7-6977a41f7d09"}, "83dbb83d-dba8-47bf-b55e-396242339977": {"doc_hash": "300d72fec3b3a071204478b831a894c0f7392ef096b424ada16de36aabb926a2", "ref_doc_id": "08739f67-74a1-48bd-a9b7-6977a41f7d09"}, "bfd10e5d-07fd-4d2e-a5d6-fdfafbb9c85b": {"doc_hash": "3d528346a63e8290a38c9c6e8f669fb1e6cf9c538f27fee10d1b6785487a3d66", "ref_doc_id": "2fc34db3-92bc-4a2d-ad8c-2fc24c152379"}, "8a701c2d-86ef-4a5a-af7b-385018fd26d7": {"doc_hash": "58c6cbd0ec53e471df93d85e8e863298f029a760074e2788f1e19ae176fdd9a5", "ref_doc_id": "2fc34db3-92bc-4a2d-ad8c-2fc24c152379"}, "49f0c02e-9aa5-4705-8b4c-66bce53beeb2": {"doc_hash": "6565075ab60f550a4e10ddbb61e69cbc449b997cc4e8f5adbd10f4d8cd3da6c4", "ref_doc_id": "927bb925-66ef-4e9d-a77e-f39aa70f0e30"}, "a5f1106f-d966-41ed-9cfa-8628a03d207d": {"doc_hash": "67bb98ffb746cd3e77c82fab7d2acb21835be89061de8cd2b895cd274ad0db06", "ref_doc_id": "34d68900-05ef-4bff-bb17-d99255e7f1cf"}, "744f1123-af62-4057-9ee0-3d50321cc707": {"doc_hash": "cc54ea0755137c80f53ce9c29dfb74ebd2e4bbf0724b0f77dcff66e85296b82a", "ref_doc_id": "b4194cd5-c44c-4ec9-90c3-084deb8919c3"}, "52fc1a8d-2630-4ee6-b627-99074e88b262": {"doc_hash": "8b4893bb191c07dcd63de710976bf33f3e0c4a3646fbc65db298ae0935f952fa", "ref_doc_id": "b4194cd5-c44c-4ec9-90c3-084deb8919c3"}, "f70a0af8-6157-450b-9d9b-447ceb478e9e": {"doc_hash": "1b947d91288b32a66e6ad0d0aba1214193ff02fd5d2981c664154c44f53b759e", "ref_doc_id": "29b3342d-4825-4382-aa38-eff6d69dcfce"}, "2b1afec4-1ab7-413d-b040-c9e5d68d88a5": {"doc_hash": "093438f2a801fac9938216bfcdf3ba9275a0543bda9b43a0c3bc7ddc0a373413", "ref_doc_id": "29b3342d-4825-4382-aa38-eff6d69dcfce"}, "82f1dba4-0a7f-46f7-b723-1166b8a7ecf4": {"doc_hash": "fc3b02978639866eee032447eb012f7c5284f91e7cdf200ed307795dd85fd1d9", "ref_doc_id": "d7bbeb24-0402-4226-8c8c-e18cefb318e3"}, "abc73fd5-a3f9-4da5-b6df-93281ed44ed9": {"doc_hash": "53f6e8a10520d7d24dc1d2892842c16ec38996dd28b413fb02a7fa3ee7421450", "ref_doc_id": "0e62be25-8703-4053-a91b-ae9e7736b267"}, "b2da7ed5-5106-41db-b385-2c3df8ac055a": {"doc_hash": "a0f00ea7455744b3a02e9afcf0e9c4b7f92a4a7ffeb8c045ee450110b4e304ea", "ref_doc_id": "0e62be25-8703-4053-a91b-ae9e7736b267"}, "a5ceb31f-c1b7-4340-9831-1e9ff7f80b50": {"doc_hash": "f5a111ecb8ac40fbecabdd1de55c58e712571f3232135c59d35eb80cd4165f3e", "ref_doc_id": "80db3772-46e7-416c-bbe5-bb1b6355f6ce"}, "fce38a81-e5a4-4539-8b7f-44d92d6e5516": {"doc_hash": "d4e8f42de0f60bb73acd0ad6632bc9d34ae58db4bcc644013960eb87e1a9315e", "ref_doc_id": "6391e395-0c1d-438e-875f-0f0251f008be"}, "495b0be0-7b1d-4950-83af-c57857d27045": {"doc_hash": "039977e788796b8c49114df6f88d0392663dd01db7184d6fa06d8d9053b97531", "ref_doc_id": "688f20cf-5a2d-4ac7-8738-d8815d52d167"}, "78ea0cd7-f77f-4bc3-b3c5-a39915456fbb": {"doc_hash": "23b31f7db481ef55f4eaf6779501628ba417f56f962580b1270a4732dac859bb", "ref_doc_id": "d33822fd-db1e-411f-bba9-2eebd2345c74"}, "4b96285c-0765-43fd-b21a-08d92af79afb": {"doc_hash": "7645f9675b147d880659be3d3c44499c7c6d73107c05b2086f5836bc21c74fd3", "ref_doc_id": "d33822fd-db1e-411f-bba9-2eebd2345c74"}, "40b246ee-98de-4184-997b-6829e51973f6": {"doc_hash": "0a6b844b9c7518517fecd61ee91ca9799d82ffe45db1aae564e32273dc0e026a", "ref_doc_id": "c0269585-671e-4a4c-8738-6a2b66139b43"}, "a651108f-8b51-42b0-9233-a634c84de3b8": {"doc_hash": "8eec5035083cd1a09eb1364b9908844193d0c978a123cc00f053e1bd44fd5402", "ref_doc_id": "6b20c9b0-e926-445d-959a-8b02cc2f7a5d"}, "e80045d1-a26b-4a03-b9cd-1d001afeab9e": {"doc_hash": "7f025cdea5d898307a5a1aff647add1ded2566b60dcfcca04598742503fa1ae0", "ref_doc_id": "6b20c9b0-e926-445d-959a-8b02cc2f7a5d"}, "7c88945b-a1ec-4fe2-b278-aa00f5e2b040": {"doc_hash": "f35d48ba2e2e809409f4e987ae7da167de2cb65ca6e59dba63a3af93ea6e3d55", "ref_doc_id": "c9c9dc25-337f-44d4-b29d-f831b2245fc6"}, "ce7fd1c2-f23f-4325-8021-9d250bb6c10a": {"doc_hash": "ad943c3b3b1eef7de01d2d776875de2b14c753ac23c03f865ec77b8b98c3573c", "ref_doc_id": "c9c9dc25-337f-44d4-b29d-f831b2245fc6"}, "eb769de1-eacb-4946-8243-f4b8d27953e0": {"doc_hash": "9dcdd6dec1f6bff1a890ef5e619a80088a1a56aa1806fb5c6bf639c8038950c8", "ref_doc_id": "46c10eca-2c44-46fb-80f5-95a0690b9854"}, "486d3223-090b-46a3-97f8-4acfe5c9a235": {"doc_hash": "ae97084017c929743c115ea28d223e2eed34aa392b4cc4daaf7b11357805ad48", "ref_doc_id": "46c10eca-2c44-46fb-80f5-95a0690b9854"}, "a20d2860-ae29-4f9d-beeb-a4f313bd38bb": {"doc_hash": "db8c1755d2a2e8198929ea287a57023b9a65f51b4b569832427b3148e5065f12", "ref_doc_id": "ad2df80c-fa0d-47e7-8c7f-098d25358a89"}, "e86c0a66-9cdb-4e9c-8249-d0b7ca8a4924": {"doc_hash": "6ee83fc4784acf0cb863a12f0cf51ee8b7ebc017cb5e3d801e8bed52450bc352", "ref_doc_id": "a3331612-e94a-4e94-b24a-2445edf07fc2"}, "1cdebf21-ee51-4565-b08a-f6a56b4704da": {"doc_hash": "115e6ee16e0ef9ad772b5202723bc5a94c5c6d01569a6cbcfcb81c5c60fcb4bc", "ref_doc_id": "d2c15ee2-36a5-44c8-a816-1e851694d53d"}, "efc49cae-f2ce-488c-89f5-ba79a6c0a729": {"doc_hash": "d0e90fc4c5d06adda2332c9841d0743cc6bd7dd35a517d9ccb5bd1643b54a85b", "ref_doc_id": "edf45698-4fb7-45ab-9963-3f0599ca0deb"}, "57ca4540-f3d5-4299-84fa-a83bf5ce1c41": {"doc_hash": "60db2335525ee72390f5015f493211bb012208ff1f2b063f0603fa66efaeaa96", "ref_doc_id": "93316f2a-582b-4092-ba2d-20a2d8721069"}, "3e5ad33a-41d0-42e7-9964-22520f95feff": {"doc_hash": "4866e8fbcef581668370e052a095847e054236c5d9e1a99861df03456b19ec8c", "ref_doc_id": "6c969b18-d5b8-42ae-a157-e66528c5bcc4"}, "0cbcd919-d553-4a4b-a93e-ec6d4d248a8c": {"doc_hash": "623c2cde518c4a6312a5b1df97b4ba9b30477f956780a17854504ce8285eb31e", "ref_doc_id": "a5f92d19-a04d-4d91-a144-f30ad247a87d"}, "5d56ac5b-38d3-40ca-bd95-75f561c487c0": {"doc_hash": "a67d1a2c3069ebdbe6fa4097dbcd16ebc78c2118e17372b409e3509f356ae7d9", "ref_doc_id": "aec15d82-d750-4da0-ad76-121ee801b541"}, "02a6a333-44d0-44b3-aea0-144e6b4f9163": {"doc_hash": "25fcb099fc939dc9aa356aa8c5d31ddb7b3bdd34f8b96383cd3af0185bb83117", "ref_doc_id": "66764b04-1f06-4953-b075-869a002185c3"}, "476bab57-3291-418d-945a-e398b6afaa24": {"doc_hash": "69911d8079ec6c258b6f21e93ed504beed3aac16df13955dfaa7132981703aa8", "ref_doc_id": "5d766977-5a8e-46f1-8e66-2725ebca083d"}, "b5db471a-821d-465b-a022-b17f0e450cf3": {"doc_hash": "4690a61f5d2ad0773f1f5bd937eca7677bd6755a86aaa3a124b9f143182ce7c9", "ref_doc_id": "5d766977-5a8e-46f1-8e66-2725ebca083d"}, "63bb76ae-4d44-42fa-95ae-ba2867a8380e": {"doc_hash": "3c05e37de9b3c58411e7fe9d7255a3ac99903d611a0643cfcea2e0745526a6e5", "ref_doc_id": "92086014-7f14-4739-9c36-fa436163dfdf"}, "92f598b5-d817-4a17-8c9c-3b1080efd3b4": {"doc_hash": "fbecf43b48b17e9df1f9ca84a5a3214172d95d83430ae0cc83e0f2760fbfcc3d", "ref_doc_id": "e52dafbe-35e2-4db4-b26d-764efe41a060"}, "40ae77e1-3167-44fa-be0d-6befce9a9012": {"doc_hash": "abfb53ae658f36d9ec0eaf3e6cd0859e44439915efd55cc0cc2d1083780ebc3b", "ref_doc_id": "6da2e999-4c69-45b1-9654-f340db80c0a8"}, "4f4fa128-5673-4565-a820-148c2990758e": {"doc_hash": "8a4a230b3a22ca0954fa90cfab26ad6362af087b1166d1a76999ae4aa3236bb8", "ref_doc_id": "6f7f5c61-2c3f-4d0b-9bdf-86740ee6c048"}, "87fc1bbf-4f3e-4a73-a58a-9fc0e24e8d23": {"doc_hash": "f73024bf464ca6efd284ceff606dd459ee0d890118014363e8f59288cc6d90fa", "ref_doc_id": "c116c021-6695-4d27-af32-967754f81c7e"}, "13f65844-b466-4fe1-bcc4-6dd4aedbd94f": {"doc_hash": "9704a0e155ed46cf46d81b03ffbf2b4328644aa3324d334709cf1dca9a9d0332", "ref_doc_id": "5a7ba596-10b2-4b1d-972d-8678aab9a5d1"}, "a018e882-d8e7-45a7-b36e-ed8834666fe7": {"doc_hash": "fc36d3d597d477472027b662ce74df0f3bdfbfc4c317ad3901d8658d150827cc", "ref_doc_id": "40e80e34-3697-4036-a68b-eb9fe74a8fac"}, "a2e56c6e-b379-4dac-8449-99a324beb381": {"doc_hash": "5e80eef48cd0893692ab8bfb5381d61896224191edebc0f6b2ecdcd4844a0cdd", "ref_doc_id": "07778100-5414-4580-b917-630ce37831f3"}, "096f27a8-f0e3-4cd9-8095-fb08a8aa17ed": {"doc_hash": "4acd0928b742091ad2de8c841e0b0601c0694b5426c4babeafc1ebd59d0900b8", "ref_doc_id": "07778100-5414-4580-b917-630ce37831f3"}, "3d239fe3-a6d9-4946-9241-17f52b4a5cc2": {"doc_hash": "8b0566b60f356a43fb6961f488a3cc935429b1e0f301cdc9c602b8950c084a93", "ref_doc_id": "50c3801c-adcb-4944-ad11-baf30c5881e2"}, "4b0da9c9-bfda-4a91-8c6b-b8f6bc5ffeda": {"doc_hash": "6772298488fdf97bb5eb10f267b665ace0ca073bf145b1b758cc5fca7b3b0877", "ref_doc_id": "5d6652cf-858b-4a2c-ba8f-11a0a3ed4156"}, "63dc93a6-dcfb-43cc-a504-c0092e054783": {"doc_hash": "77d154fff02d57a661b3feecc0d583faa1abd0b8b28ed47b25ec1e09ec51f82f", "ref_doc_id": "de411428-9a55-49cb-9486-c6bf3351482b"}, "f838097f-0af7-4da5-80ca-613ea79f28a9": {"doc_hash": "be84ce0116abd5eed3feb636cee32e30df332741d71cf1cc26cd696893f8eda6", "ref_doc_id": "fa2ba8c0-cd09-4a68-aedb-7080bb1131e4"}, "20da0daa-484e-4588-9138-e649ff123d86": {"doc_hash": "8215e7dfcf82c3f3db4814f50b650454b9c1293fd4ed495c4b96bda13d88f218", "ref_doc_id": "e5050b46-36da-4730-b85a-0bd8b1abf606"}, "d5f94473-39a4-4488-a1ce-a5982499ca89": {"doc_hash": "d1b8a0033fc5f8e6cbd0089ef8611cb25beeaab794eef33c31d2073ec05fac72", "ref_doc_id": "56a9dc8d-030a-43a0-84ee-bad0c30e945c"}, "df2985e4-2a1f-46fa-b7d4-c696a538470d": {"doc_hash": "39ff57f74300096e8fe700e33474db04568c10c5f03eebd205f94d949e1861cf", "ref_doc_id": "56a9dc8d-030a-43a0-84ee-bad0c30e945c"}, "67e213de-1c0c-478f-b927-1f7e58a19dcb": {"doc_hash": "9301bb00a22fe2745510aa28aa2010a8f8ffd4fb28c0f9e5dcacdb17516336e7", "ref_doc_id": "9441b774-a2b3-4242-b8de-e4acce1b05fb"}, "b2e7916d-d3d2-4d5d-8e14-109d54f7ea8c": {"doc_hash": "d88a4ddbd3aa935a787889cf101ac57cf90d911a1dc986a81928c1eadf7e3173", "ref_doc_id": "0b45e331-8a3e-4e66-8d60-772a20321cac"}, "dc2c6f1c-9ae3-4c5e-9b6e-a61643f4868f": {"doc_hash": "91c98720d3735845555a0ca85a671d3bfef40817bb0e24b1754c6ace2c5e0720", "ref_doc_id": "02adf0c9-c823-4a87-8944-21d09d811f88"}, "0c7957ed-3384-4995-9240-fe5630fdea40": {"doc_hash": "e7da3b9e67d5b5fa43749259294d505649249eb66ef191c7ae04ba40e8d68116", "ref_doc_id": "ccc35c4c-d2d9-48d6-aa93-6e2f9846fa3f"}, "2006a974-741c-49f2-8e8d-5e0863b448dd": {"doc_hash": "81bfe4a8135f1c47a0b41777e4edd1e3b8eced124cbdadd0ab02a999b39b972f", "ref_doc_id": "5bd7f4ec-be37-4ea6-8245-5522996c0910"}, "c8ea23a8-3880-4e96-b215-5f009188b6cc": {"doc_hash": "559069b07566d6ce5480df42722195c593d07a9d6be7766112d189f54459ff25", "ref_doc_id": "2351cd32-fcb6-4906-a789-61a86c0d02e0"}, "d9d5cc8f-0977-408c-9775-5588a771bd86": {"doc_hash": "6824c9f391598e7c6e91efc95b75ed5900233d7e63e3607c46f063d9495e5d71", "ref_doc_id": "7d82085a-6313-488e-be3d-7cb8eaf2da5a"}, "006e7279-1958-4e3e-bf1c-c4171eab7d60": {"doc_hash": "8286c67ee0f390fc7673da5cf6b52fa2bf5675a80a12f6a73d4fd33f778b43ce", "ref_doc_id": "c570aa93-b648-4d38-84e7-ea4dfbf7160a"}, "76c992db-e2df-4c4e-89f2-467325ee031b": {"doc_hash": "f70f0e2876acb513f99b44cc23fe1f638503806f825c1a64cb4d350728a429d7", "ref_doc_id": "e4452900-f2c7-4461-a373-d194866493e5"}, "3f077265-a56b-4196-89fe-2e8acd977ad1": {"doc_hash": "257d305732878c8dfc6be1fa42079d61bf96ef89a259078dec184dc49de9dadc", "ref_doc_id": "88db34e7-2111-4eec-927b-796f63ad5a9e"}, "3b357b7f-608b-4272-9dd9-70912c176181": {"doc_hash": "ed5f2171046ced534404542468e5c123cfec75d753e297461e5d9c8ee02400f6", "ref_doc_id": "97a884dc-6a37-4cea-ae94-19c157d86baa"}, "9668ee88-9d10-49df-aafa-4fed14f8b7de": {"doc_hash": "c93f863a9d151fd5e058379f79877b9207cbc8244932de37b55fd3e1bdb4e20c", "ref_doc_id": "806a9a6a-5193-4c0b-b2d7-6d16d3f6fce8"}, "ced155b2-ada3-4a4a-93ad-7f2c3ff9b2b9": {"doc_hash": "8de5317c284bb197c267c4c3e84c7474f34042fe7a3c489cf3dd70e699e617ce", "ref_doc_id": "2d97bace-7e32-4717-8ea0-c921a285d49f"}, "a52f2d81-6d80-49bc-8818-fb0616289748": {"doc_hash": "cc67694dbf74d280249812b97991b842188d1450f04acac04a7ee4ae575bb4d7", "ref_doc_id": "9bfd0154-f0a1-4d6c-9ab2-e5d6e3b5d4c5"}, "29f2c090-51f3-4bec-a0d6-bc69f18d762a": {"doc_hash": "db5e9539a352760e4c3fcb82a8d4f16356ba61c33f21aa635b18f2a404db780d", "ref_doc_id": "b0a87ef1-f35b-43e9-a37d-f7d5b6361b17"}, "0bf1560d-9361-4837-839b-36f98067a597": {"doc_hash": "490828375930e9258a5aa08b7ba768c92ccf2327be9265160148483d0cccd439", "ref_doc_id": "086ddba3-3119-4d53-9699-56bb009cd5ee"}, "34997651-193c-43aa-a61f-cd704b21cfe5": {"doc_hash": "cba411dd5e1f74e945f6b9615abb91344401f4dd1862dc939ceae83328081cb9", "ref_doc_id": "266ea775-ae74-49fc-8ce4-050e4fff4ddc"}, "dda29982-294a-4146-a4b8-d0992ba88275": {"doc_hash": "845c2070dacacd7957d3e493fca3ab09e4e821408532524b42d46e305c7e117a", "ref_doc_id": "2adc0881-8c18-4999-a310-28648313ef7c"}, "a13aa235-c4c1-4a7f-b3c2-b7fa3895f257": {"doc_hash": "404f79aaa6f9886e517948f364db05bdfcaeaa2c1464aa7e95adf825e1fb4b69", "ref_doc_id": "20107bb2-6661-44bb-8aa5-96a05ff3d6e5"}, "e6d8ac46-780d-4404-b3e0-eed64ba155e9": {"doc_hash": "572eeb8fe18fc72c2fa0d664db8e92d26089a5cb50d376bb737d53d0ffe0e218", "ref_doc_id": "20107bb2-6661-44bb-8aa5-96a05ff3d6e5"}, "441287a6-5dea-4390-abcd-0f7163ccb931": {"doc_hash": "26587b32156064c4e961b1808b958d557655ea908326d946b937023f1e7b854e", "ref_doc_id": "bcb4eec8-ae4e-4a35-aa6b-801ff699574d"}, "50a3244e-3c22-48c5-bc8a-77a812ae7e5c": {"doc_hash": "3372f76b61c473620a9b98bb1e971eaf8cf9e5777597bc1c00166f3b71ed2655", "ref_doc_id": "bcb4eec8-ae4e-4a35-aa6b-801ff699574d"}, "a389f776-8c1d-44be-befe-2bee6e787c8b": {"doc_hash": "fdee56405f63785d424cc812124dbf8ae91aa65c2af52e6c65726d365db26d28", "ref_doc_id": "bcb4eec8-ae4e-4a35-aa6b-801ff699574d"}, "a864688e-d130-43c1-b929-86c88828583b": {"doc_hash": "bcbf257d1e5b4cf5d629ae55423b85a06eb689592092c0d83dc0cb81ade3dfae", "ref_doc_id": "1048d9b0-e596-4b1c-afbf-a48f3877444a"}, "c7cadcae-b444-4306-9a11-2fa8f77e8139": {"doc_hash": "f935aa611d079ada2f66fb268bcc824fa3cca5a60102654eaf5fa5fb59ab0f4b", "ref_doc_id": "1048d9b0-e596-4b1c-afbf-a48f3877444a"}, "8a66c472-ff36-4b8a-8e58-524150e215cc": {"doc_hash": "0f7fe6389b698d0cbb54f2f99fa0f0ef8036a0fc5f094b2946b69346cce338e1", "ref_doc_id": "1048d9b0-e596-4b1c-afbf-a48f3877444a"}, "2ed95b6c-2139-4ae2-a812-50d3919fb1f7": {"doc_hash": "2a1e69f5ba22f0c72bee0021ef9dc8eb26c59d584f5f3a6a0073eb25f44c2e77", "ref_doc_id": "ecb25406-1644-4188-b658-a82d40fcc3d0"}, "80cecfff-ef44-4f3a-92b6-9aea7a0b2c82": {"doc_hash": "1392f8f13443362882f46a7e2e88adf707d3666adc87a25196d2a39edae72d35", "ref_doc_id": "ecb25406-1644-4188-b658-a82d40fcc3d0"}, "5bc68704-20fd-4294-b4ca-0a8445c17c88": {"doc_hash": "7ea4b37467cfcc8fdf6b59732de0797231043730f5e8959a1f995ac4fcd80c8c", "ref_doc_id": "ecb25406-1644-4188-b658-a82d40fcc3d0"}, "5ce7de9e-05e0-467c-9b6d-64fee4d8873b": {"doc_hash": "a7a65f4734ee47c0b53dbb4797f42f4d86c00072a662b13323c02b9230a2e284", "ref_doc_id": "e0246582-1ee0-4604-86f1-ac7483be92f2"}, "e57b1498-8a2a-4aea-b404-be8846596897": {"doc_hash": "e1d7d45d45ec524631bffb0406084ecb68a472dfc1b6edf7a89f1b6e26c80c2f", "ref_doc_id": "e0246582-1ee0-4604-86f1-ac7483be92f2"}, "c3b4da72-43a6-4c46-b063-9d4cb85c95d5": {"doc_hash": "cbef94bbd071fa66e3b6c55a8cdb06c9e38543578941b45715bc112b9b9be686", "ref_doc_id": "2a04b6c3-d993-490c-b979-8bee19e74d7f"}, "8933b0af-7d88-469b-ade3-6d91bb4742c7": {"doc_hash": "4ffe5463d06e2b888cd948bce3894ef2669639d493feef7e2f8df69c3628ee4a", "ref_doc_id": "2a04b6c3-d993-490c-b979-8bee19e74d7f"}, "98cdf53d-80e5-4a60-a9ee-8db0fd567d64": {"doc_hash": "7ff0350ba358b524403ecae3cfaf975f533129c57170df9e0105e398a9086632", "ref_doc_id": "f9e0f334-fc73-45f0-9d4b-3356e49ee504"}, "224a881d-df27-4b48-a4c8-82693cebe380": {"doc_hash": "ac698f7ec3a8e714619b3dadcd77edefef7eae6aafef7e2a5a616e1029d72763", "ref_doc_id": "f9e0f334-fc73-45f0-9d4b-3356e49ee504"}, "26a6b655-865d-42bf-9ff5-69158c28cac5": {"doc_hash": "fdd19070d902362125ea5a1237e7896aaceef2f1fc7ee8cb1c9c0cf4334033f8", "ref_doc_id": "d4ae9586-2ab2-41f9-8a1f-2b0dc23fea58"}, "877c9fa8-09ce-416c-966e-e71a6f47f547": {"doc_hash": "6f70c45563627db693d0b0a878a8e8e9e901b2656a491ae71c4c28ea0b7f6341", "ref_doc_id": "d4ae9586-2ab2-41f9-8a1f-2b0dc23fea58"}, "4a96c4e1-4ede-4fab-9e73-e4df5e4e327c": {"doc_hash": "cc6845a047256863fc5e48635da7989cac60ff982b85faca59f8cf408b85dbe3", "ref_doc_id": "f50f8b72-8ecb-48ed-91b4-de9df2cd1c3a"}, "f51655d4-80fb-414b-8df8-f1b03afe3be6": {"doc_hash": "865c16b9037c84f7c704e59325ea3fdb9af66f1345f96c372fdc1198faa75360", "ref_doc_id": "6058c5be-3a22-45b3-a3fc-742c1400f56e"}, "af50ab48-77c3-4791-95a6-596088fe7262": {"doc_hash": "383e4b661abd1278169c474b2038032624fb5fb964e9a3ab6c38de0f0334adc3", "ref_doc_id": "b1896c0e-06d0-43a1-8b56-c7c446f047a3"}}, "docstore/data": {"57c79702-19d5-4665-b5f5-03cd15b00c91": {"__data__": {"id_": "57c79702-19d5-4665-b5f5-03cd15b00c91", "embedding": null, "metadata": {"page_label": "1", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "325f4305-68dd-4885-830e-fd56af3325bf", "node_type": null, "metadata": {"page_label": "1", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "d183973a0c7bb194d61f7425c5a87f52a0a96297457ebfb167cf72a7dcf9b6e3"}}, "hash": "6d7f40928251d757ab44e9fae2c2a04c58ce34fe61e52a96e0e653b9ba4eead5", "text": "SANDHAR \nRef: STL/SF/2022-2023/AGM Notice & Annual Report/37 \nDated: 24th August, 2022 Growth. Motivation. Better Life \nTo, To, \nListing Department, Department of Corporate Services, \nBSE Limited \nPhiroze Jeejeebhoy Towers, Dalal Street, \nMumbai -400 001 National Stock Exchange of India Limited \nC-1, G-Block, Bandra-Kurla Complex,\nBandra, (E), Mumbai -400 051\nBSE Code: 541163; NSE: SANDHAR \nSub: Notice of the JOll1 Annual General Meeting along with the Annual Report for the Financial Year \n2021-2022. \nDear Sir/Ma'am, \nWith reference to the captioned subject, we are submitting herewith the Notice of Annual General \nMeeting(\" AGM\") along with the Annual Report for the Financial Year 2021-2022, which is being sent to \nthe shareholders by Electronic Mode. \nThe 30th Annual General Meeting of the Company will be held on Thursday, the 22nd September, 2022 at \n11:30 AM. (1ST) through Video Conferencing/Other Audio Visual means. \nThe Schedule of events relating to the AGM is set out below: \nEvents Day and Date Time (1ST) \nRelevant Date/Record Date/Cut- Thursday, 15th September, 2022 NA \noff date to vote on AGM Resolution \nBook Closure Date for AGM and Friday, 16th September, 2022 to NA \nFinal Dividend Thursday, 22nd September, 2022 \n(both days inclusive) \nRemote e-voting Start date and time Monday, 19th September, 2022 09:00A.M. \nRemote e-voting End date and time Wednesday, 21st September, 2022 05:00 P.M. \nAGM date and time Thursday, 22nd September, 2022 11:30AM. \nThe Annual Report containing the notice is also uploaded on the Company's website viz. \nhttl-'s: / _I sc1 m!11argroup.co111 / it1\\ es tors/ c1 1rnuc1 l-n\u00b7ports.\nKindly take the same on record. \nThanking you, \nYours faithfully, \nFo SANDHA TECHNOLOGIES LIMITED \nCompany Secretary & \nCompliance Officer \nEncl.: As above \nSandhar Technologies Limited \nCorporate Office: 13, Sector-44, Gurugram-122002, Haryana, India. Ph:+91-124-4518900 \nRegistered Office: B-6/20, Local Shopping Complex, Safdarjung Enclave, New Delhi-110029 India Ph:+91-11-4051 1800 \nEmail \u2022 enquiries@sandhar.in; website \u2022 www.sandhargroup.com; CIN . L7 4999DL 1987PLC029553", "start_char_idx": 0, "end_char_idx": 2120, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "027ef9fa-dd39-4301-8452-faad8a89646a": {"__data__": {"id_": "027ef9fa-dd39-4301-8452-faad8a89646a", "embedding": null, "metadata": {"page_label": "2", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "793057aa-ea52-4ee9-84a6-48e9e03b9743", "node_type": null, "metadata": {"page_label": "2", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "2670bb28fbc617391f47feb6d27ecc3d26cc949f7a8ed4ca222f0510d3cd5284"}}, "hash": "800766727bc456783d9e0276864b20b5049bf8934007caaa3350300811215fe0", "text": "SANDHAR TECHNOL OGIES LIMITED\nANNU AL REPORT  2021-22Empowering growth. \nFostering sustainability.", "start_char_idx": 0, "end_char_idx": 98, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "833f0f6c-ab5c-4be3-b5d1-7a2a932210c7": {"__data__": {"id_": "833f0f6c-ab5c-4be3-b5d1-7a2a932210c7", "embedding": null, "metadata": {"page_label": "3", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "36c359ee-6458-4a72-96be-6a00a1586c31", "node_type": null, "metadata": {"page_label": "3", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c92b3dcc1da179a763b4afcbb2df8690ccec69d42e0bcb6d19e6ad57d19b0347"}}, "hash": "046572876ae60bb1f730d27938a69b907478da1b6241be4e7dc6656337190ecb", "text": "RISING \nWITH \nRESILIENCE. \nAs the world gets back to normal, post-pandemic, the \nneed for a sustainable future has strengthened further. \nEfforts to create safer generations remain to be the key \nfocus when it comes to growing together. We at Sandhar, \nhave always been on the forefront when it comes to \ncreating a sustainable future, while walking hand in hand \nwith progress. \nWe\u2019ve progressed through times, and have been doing it \nphenomenally year on year. Here\u2019s another snapshot of \nour sustainable growth that\u2019s sure to foster a brighter \nfuture ahead.", "start_char_idx": 0, "end_char_idx": 561, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bf05d381-9941-4e49-89fa-c2112ec9ef11": {"__data__": {"id_": "bf05d381-9941-4e49-89fa-c2112ec9ef11", "embedding": null, "metadata": {"page_label": "4", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "e6f6cab9-0e59-435b-8185-30c346ce9e98", "node_type": null, "metadata": {"page_label": "4", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "fa9c67392a56b9bc870e4d6b63c38c5ec05f0d3b2d770205fab818b31810f673"}}, "hash": "fa9c67392a56b9bc870e4d6b63c38c5ec05f0d3b2d770205fab818b31810f673", "text": "CONTENTSCorporate Overview\nAbout Sandhar 04\nOur Presence 08\nOur Patrons 10\nMessage to Shareholders 11\nManaging Business Growth 14\nProfile of Board of Directors 16\nCorporate Social Responsibility 18\nCorporate Information 20\nStatutory Reports\nDirector\u2019s Report 21\nReport on Corporate Governance 44\nBusiness Responsibility Statement 70\nManagement Discussion & Analysis 75\nIndependent Auditor's Report 80\nFinancial Statements\nStandalone Financial Statements 89\nIndependent Auditor's Report 155\nConsolidated Financial Statements 162Pg.04-20\nPg.21-88\nPg.89-242", "start_char_idx": 0, "end_char_idx": 554, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d1fc9eaf-d537-4ec3-be7e-938c1e461689": {"__data__": {"id_": "d1fc9eaf-d537-4ec3-be7e-938c1e461689", "embedding": null, "metadata": {"page_label": "5", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "8232fd99-483c-4840-9cee-ce3189fd2e2e", "node_type": null, "metadata": {"page_label": "5", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "dd7c2b657c2052fa674075bd8a0d66173959c3710dee39f8a0a027a156ba0e9e"}}, "hash": "dd7c2b657c2052fa674075bd8a0d66173959c3710dee39f8a0a027a156ba0e9e", "text": "Sandhar Technologies Limited04\nCHANGING THE WAY\nTHE WORLD MOVES\nA leading automotive supplier, Sandhar Technologies Limited \noffers a diverse range of superior quality innovative products \nacross the world. \nWith an expertise of over three decades now, we are a renowned \nglobal automotive manufacturer. Our diverse product portfolios \nencompasses various categories of products including safety and \nsecurity systems such as lock assemblies, mirror assemblies, \noperator cabins for off-highway vehicles, aluminum spools, \nspindles, and hubs; apart from the automotive components that we \nexcel in. \nTo be the Most Preferred Choice of Global Stakeholders.\nTo be the leading player in Global Markets with fully satisfied \nStakeholder, maintaining cost effectiveness through innovative \ntechnology and optimum utilization of talent and resources.\nAUTOMOTIVE \nDIVISION\nVision\nMissionS\nAN\nDH\nAR", "start_char_idx": 0, "end_char_idx": 890, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e086ce51-8133-4687-aa38-748952fb0f65": {"__data__": {"id_": "e086ce51-8133-4687-aa38-748952fb0f65", "embedding": null, "metadata": {"page_label": "6", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "2553d130-3939-44ac-bfc8-8130751c021f", "node_type": null, "metadata": {"page_label": "6", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a178655d1683aea5876d98a75cd3b6cd0de4f5d356b0c1a2380d380910b1baba"}}, "hash": "a178655d1683aea5876d98a75cd3b6cd0de4f5d356b0c1a2380d380910b1baba", "text": "Annual Report 2021-2205\nCOMPONENTS \nDIVISION\nAUTOMACH \nDIVISION\nCABINS AND \nFABRICATION \nDIVISIONValuesS\nAN\nDH\nARSpirit of \nAccomplishment\nAppropriate AttitudeNever Dying P assion \nfor Excellence\nDynamicHonest\nAccountableReliable", "start_char_idx": 0, "end_char_idx": 229, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6c1c3c87-9218-408f-a3cd-b7288ff51eb4": {"__data__": {"id_": "6c1c3c87-9218-408f-a3cd-b7288ff51eb4", "embedding": null, "metadata": {"page_label": "7", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "80ffb50a-2c26-43fe-afe9-4a02e5cdb396", "node_type": null, "metadata": {"page_label": "7", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8c9346fd8c76bb2d2095f4fef8a3e2445f82c9d58f4bca4c066b3e2a2f34c184"}}, "hash": "37193fdc122f208fad39462b2aadad8a13100ce4fc68506a2132127668620c2b", "text": "PREMIUM \nQUALITY. \nPOWERED \nBY TRUST. \nOur diverse product range caters to the different needs \nof individual and business customers across the world. \nWith an eye for detail, our products are engineered to \nproduce optimum output, while staying true to quality. \nState-of-the-art technology, aesthetic design and \ninnovation is what sets us apart in the automotive \nindustry.", "start_char_idx": 0, "end_char_idx": 376, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b1d1150c-cf27-4db9-b697-cd5bc86b29b0": {"__data__": {"id_": "b1d1150c-cf27-4db9-b697-cd5bc86b29b0", "embedding": null, "metadata": {"page_label": "8", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6d920ced-cbe7-48c9-bf04-c49b59f6549f", "node_type": null, "metadata": {"page_label": "8", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "6c4d1f3ffbe69deece422aba3c4b743489a9661c732cd6434a11597780fbc077"}}, "hash": "b226dca3e896b0a0ea373c7f74cc1e7565e1c4a23f8f4835a5e6bfc62b52d9c2", "text": "Through our technological competencies, \nwe manufacture and supply various high-\nquality and reliable auto component parts \nfor our customers across globe.Annual Report 2021-2207\nPRODUCT \nRANGE\nAUTOMOTIVE DIVISION\nCOMPONENTS DIVISION\nAs a part of strategy of being self \ndependent, through this division we meet \nthe internal requirement of key materials \nand processes required for products \nmanufactured at our automotive division.\nAUTOMACH DIVISION\nOne of the top companies in the two-\nwheeler steel wheels market of India, with \nour state-of-the-art manufacturing \ntechnologies and process for wheel \nforming, tri-nickel chrome plating, and \nassembly machines.\nCABINS AND \nFABRICATION DIVISION\nFor off-highway vehicle segment, we offer \na diverse range of products that are high \nquality and cost effective consisting of \nprecision steel metal components used in \nwheel loaders, cranes, tractors, hoe \nloaders, and excavators.", "start_char_idx": 0, "end_char_idx": 930, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "1afe558d-e2c0-4b7c-9ea7-7b5c37f05b7f": {"__data__": {"id_": "1afe558d-e2c0-4b7c-9ea7-7b5c37f05b7f", "embedding": null, "metadata": {"page_label": "9", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "526c85c9-7995-4ced-976e-2c56862dc1d6", "node_type": null, "metadata": {"page_label": "9", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ad29f6cccca26c0dfd794f5001abc04d92705183aac828131effab0fd411233b"}}, "hash": "ad29f6cccca26c0dfd794f5001abc04d92705183aac828131effab0fd411233b", "text": "Collaborations & JVs\nJapan\nSouth Korea\nTaiwan\nManufacturing Facilities\nRomania\nPoland\nMexico\nSpainOverseas\nIndia\nUttarakhand\nHaryana\nMaharashtra\nGujarat\nTamil Nadu\nHimachal Pradesh\nRajasthan\nKarnatakaOUR GLOBAL \nFOOTPRINTS\nThrough strategic collaborations in the overseas market, we operate at a macro level and supply \npremium quality automotive goods to businesses.Sandhar Technologies Limited08\n44Manufacturing facilities\nacross the globe8700Employees across the\nglobe\n15.92%Revenue from overseas\nmarket84.08%Revenue from domestic\nmarket", "start_char_idx": 0, "end_char_idx": 540, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2518c9b8-8bbc-4b45-b6b6-256af4ac542c": {"__data__": {"id_": "2518c9b8-8bbc-4b45-b6b6-256af4ac542c", "embedding": null, "metadata": {"page_label": "10", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "b392bfa5-71cf-48d1-b9d6-851dccba1b2f", "node_type": null, "metadata": {"page_label": "10", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4e7c4c18ae18548175adae1768a36b3e00d2ff9acd674dd2b67d261bc1bfbb2a"}}, "hash": "4e7c4c18ae18548175adae1768a36b3e00d2ff9acd674dd2b67d261bc1bfbb2a", "text": "SpainPoland\nRomaniaSouth Korea\nJapan\nTaiwan\nUttarakhand\nTamil NaduHimachal Pradesh\nKarnatakaHaryana\nRajasthan\nMaharashtraAnnual Report 2021-2209\nMexico\nGujarat", "start_char_idx": 0, "end_char_idx": 159, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "1d57d938-1680-431b-84f8-8584bd485fc2": {"__data__": {"id_": "1d57d938-1680-431b-84f8-8584bd485fc2", "embedding": null, "metadata": {"page_label": "11", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "2bd2ceb3-82e3-40a8-be6f-5957101131be", "node_type": null, "metadata": {"page_label": "11", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "901feaa5779f70d68f052d57a48488f118ccf3ce19135412cc03b94cf8dafc48"}}, "hash": "901feaa5779f70d68f052d57a48488f118ccf3ce19135412cc03b94cf8dafc48", "text": "OUR\nPATRONS", "start_char_idx": 0, "end_char_idx": 11, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "30a1555f-58a0-4131-942e-1df97af1af87": {"__data__": {"id_": "30a1555f-58a0-4131-942e-1df97af1af87", "embedding": null, "metadata": {"page_label": "12", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c25de3b2-35d0-4dd5-9784-5e1deb18678d", "node_type": null, "metadata": {"page_label": "12", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "e894b9bb18bed71dd5108ca37f9b3ed2f0d1218552454a00afd519dd0f0cb4e9"}}, "hash": "d91585d0d8db5a68fa403d15ff3c776f9a96110932643db1f81d714e27c79558", "text": "Annual Report 2021-2211\nWith customer satisfaction as its priority , Sandhar has the privilege to \nbuild a long lasting relationship with various OEMs  in the automotive and \nnon-automotive sector . We, at the company , believe in catering to the \nvaried needs of customers through a customer centric business model. \nOur focus is always on providing customers with high quality products \nand timely services and in nourishing a relationship based on trust and \ncommitment with them. Leveraging our core competencies, we are \nproud to serve our customers spread across in India, Europe and NAFT A \nregions.\n2/3 Wheeler\n4-Wheeler\nCV & OHV\n2 Wheelers EVs\nEVs Commercial Vehicles", "start_char_idx": 0, "end_char_idx": 676, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "53a56a37-8a9b-4efc-9669-d1a30848a3e9": {"__data__": {"id_": "53a56a37-8a9b-4efc-9669-d1a30848a3e9", "embedding": null, "metadata": {"page_label": "13", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "3f244058-0cb1-48fc-b6e2-d20c6f7b5eed", "node_type": null, "metadata": {"page_label": "13", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1b0816df3f107b73e998463bdc0e0d9c8dd5178013820d37a05faab92321e809"}}, "hash": "1b0816df3f107b73e998463bdc0e0d9c8dd5178013820d37a05faab92321e809", "text": "DEAR STAKEHOLDERS,\nWith growing concerns of climate change and \nenvironmental degradation, sustainability has \nbecome a strategic priority for automotive \norganizations. Governments, consumers and \ninvestors are now pushing automotive \norganizations to change their ways of \nworking, culture and products. This will have \nfar reaching implications for the industry, that \nwhile making substantial progress still \nrequires to step up its sustainability efforts. \nEven natural resources have become more \nand more scarce, thus sustainable value chains \nare becoming more and more important for \nthe automotive industry.", "start_char_idx": 0, "end_char_idx": 617, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3769c2b7-0090-42e8-bf72-0d4d8ad46f8c": {"__data__": {"id_": "3769c2b7-0090-42e8-bf72-0d4d8ad46f8c", "embedding": null, "metadata": {"page_label": "14", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "8a10a53e-b533-4834-9697-b3dcc7b9b8d5", "node_type": null, "metadata": {"page_label": "14", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "03f06a0a5768cc3682d4b2a786b53ef07eef449dd8201556e7fd87169d0b6d18"}}, "hash": "03f06a0a5768cc3682d4b2a786b53ef07eef449dd8201556e7fd87169d0b6d18", "text": "Annual Report 2021-22 13\nSd/-\nChairmanD. N. DavarSince its inception, Sandhar has diligently focused also continued to make substantial investments \non improving stakeholder value through for business growth, with a primary emphasis on \nsustainable solutions that add value to businesses. capacity expansion. While we remain focused on \nWe have also set our priorities with the expanding operations in India, we are also \ngovernment\u2019s vision of \u2018Atmanirbhar Bharat\u2019 and simultaneously shoring up efforts to fortify our \nto foster innovation to promote growth and international business. At Sandhar, our priority \ndevelopment in the automotive sector. Our self- also revolves around the adoption of highest \nsustaining strategies enable us to secure our standards of health, safety, and environmental \nfooting in the industry. integrity enabling long-term sustainability. During \nthe pandemic, we ensured employee health and Our journey began with a few products, as an \nsafety through the adoption of stringent safety Original Equipment Manufacturer (OEM) in the \nprocedures. We also deployed a structured Covid Two-Wheeler Market. Over the years, we have \nreaction plan to focus on preparedness, extended and diversified our portfolio to include \nmitigation and restoration of operations.different type of accessories and parts for cars, \ncommercial vehicles and off-highway vehicles. Our CSR philosophy serves as the guiding \nToday, Sandhar is a market leader in the principle for all our endeavours. We strive to \nautomotive components and systems segment, make a significant contribution to Society \ndelivering a wide variety of innovative, superior through our Trust, the \u2018Sandhar Foundation,\u2019 \nquality, and cost-effective products to customers which is interwoven in the Company\u2019s value \nall over the world. system. This year, we have organized several \ninitiatives in the field of healthcare, community With a balanced product portfolio and diversified \nservices and the promotion of girls\u2019 education as a operations, we aim at sustaining our only margins \npart of our CSR activity.Going forward, we to enable significant improvement in our business. \nforesee a bright future for our business. Despite We have a resilient business model that is scalable, \nrecent obstacles, notably the deadly COVID-19 as per customer requirements. It helps to cushion \nPandemic, the future potential of the Indian the cascading macro-economic impact on our \nAutomobile Industry is evident. Moreover, rising operations. We operate 43 plants globally and \nproduction and growing demand are anticipated along with our extensive presence in India, we \nto generate 65 million new employments in India expanded our footprints in Spain, Poland and \nby 2026. We plan to strengthen our customer Mexico. We also have an upcoming facility in \nrelationship with renewed vigour and versatile Romania, which is expected to be operational \nproduct offering. I would like to thank each and shortly. In order to stay ahead of the industry, we \nevery stakeholder across our value chain for their entered strategic partnerships and joint ventures \ndedication, trust and confidence in Sandhar to further augment our technological \nTechnologies Limited.competencies and drive market leadership. We CHAIRMAN\u2019S\nMESSAGE", "start_char_idx": 0, "end_char_idx": 3286, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "79d5e6e7-9ae3-4262-a12e-643df8598b34": {"__data__": {"id_": "79d5e6e7-9ae3-4262-a12e-643df8598b34", "embedding": null, "metadata": {"page_label": "15", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "bb1e312e-56fc-4fd1-b0d4-41b9a935a145", "node_type": null, "metadata": {"page_label": "15", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4a93b64882dcfc200d8f8d0de8b4c94f7195219e3b3665f03e0dd1e42c2067cf"}}, "hash": "4a93b64882dcfc200d8f8d0de8b4c94f7195219e3b3665f03e0dd1e42c2067cf", "text": "MANAGING\nBUSINESS GROWTH\nAt every step, Sandhar has adopted and implemented strategies  to tap the right \nbusiness opportunities arising from global mega trends. this has not only helped the \ncompany manoeuvre for growth but also become global leaders in the market.\nBusiness Opportunities for Sandhar\n\u2026IN A \nRESPONSIBLE\nMANNER.Demography\nIncrease in consumers and capital\ngoods consumption\nDigitization\nIncrease in consumers and capital\ngoods consumptionGlobalization\nIncreasing resources and energy\nconsumption\nElectric Vehicles\nIncreasing demand for electric\nconsumption goods\nClimate Change\nReduced CO  emission, use of2\nrenewable energies\nRegulatory Compliance \nCompliant product and services\nmeeting quality standards Finite Resources\nEfficient resource utilization and \nenergyconsumption\nIncreasing connectivity\nIntelligent products and holistic\nsolutionsMEETING \nTHE \nDEMAND \nARISING...Sandhar Technologies Limited14", "start_char_idx": 0, "end_char_idx": 924, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c6fff607-f5df-4ca8-9f94-9260d1a815dc": {"__data__": {"id_": "c6fff607-f5df-4ca8-9f94-9260d1a815dc", "embedding": null, "metadata": {"page_label": "16", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "d4d9fd0c-b15f-4d49-b706-c844405af655", "node_type": null, "metadata": {"page_label": "16", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b0e0395c6d2aac4bb707b203e715ed29068d051d8f3fea6f1f77214471a62fb2"}}, "hash": "b0e0395c6d2aac4bb707b203e715ed29068d051d8f3fea6f1f77214471a62fb2", "text": "Annual Report 2021-2215\nStrategies Adopted\nInvest in emerging trends\nThrough our joint ventures and collaborations we invest in \nresearch and development activities to know the emerging \nmarket demands and new technologies to gain an edge \nover peers.\nBuild scale\nProduct portfolio\nConsumers\nValue createdOn the basis of customer demand, we scale up our \noperations either by opening a new manufacturing facility \nor increasing the capacity of the existing one.\nOur primary focus has been on safety and security systems \nfor automobiles across segments. Hence, we keep adding \nnew and improved products in the category to cater the\ndiverse needs of our customers.\nAlong with expanding our product pipeline, we strive to \nincrease our customer base by adding new customers as \nwell as strengthen our relationship with existing ones in\norder to increase our revenue.\nWe create value through proactive price management, \ninnovation, and economies of scale. This enables us sustain \nour business and invest in future expansion projects.", "start_char_idx": 0, "end_char_idx": 1032, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "1fc36a89-e259-40e9-816f-fb717b286de0": {"__data__": {"id_": "1fc36a89-e259-40e9-816f-fb717b286de0", "embedding": null, "metadata": {"page_label": "17", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "4db3c777-56ad-4ca5-aa25-60877bc8e63c", "node_type": null, "metadata": {"page_label": "17", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "678eb35c82512ff4f8915d601de7fed1882043b1608c5e99b27eba356f014644"}}, "hash": "678eb35c82512ff4f8915d601de7fed1882043b1608c5e99b27eba356f014644", "text": "1\nDharmendar Nath Davar  is the Chairman and Non-Executive, \nNon-Independent Director of our Company. A distinguished \nprofessional Development Banker with innate expertise in Corporate \nManagement, has obtained the degree of B. Com (Hons.), M.A. \n(Economics), Certified Associate of the Indian Institute of Bankers and \nis a Fellow of the Economic Development Institute of the World Bank. \nAfter serving the Punjab National Bank (PNB) in senior management \nposition(s) upto 1968, he joined Industrial Financial Corporation of \nIndia (IFCI), a well-known national level premier financial institution and \nretired on completion of two terms spreading over eight years as an \nExecutive Chairman in 1992. He had also been on the Boards and \nExecutive Committees of IDBI and RBI for nearly 9 years and also on \nthe Board of LIC Housing Finance Co. He had been, for several years, a \npart time Consultant to the World Bank, UNIDO and KFW. Presently, \nhe is on the Boards of several reputed companies, training institutions \nand Non-Governmental (social) Organizations.Jayant Davar\nMonica Davar is the Co-Chairman & Managing Director and the \nFounder Director & Promoter of our Company.  Mr. Davar holds a \nbachelor\u2019s degree in Mechanical Engineering from Thapar Institute of \nEngineering & Technology, Patiala and has been conferred with the \ndistinguished Alumnus Award by his Engineering College, Thapar \nInstitute of Engineering and Technology (TIET)-Patiala. Mr. Davar is \nalso an alumni of Harvard Business School, Boston.\nMr. Davar has a rich experience of over four decades in the auto \ncomponent sector and is actively involved with several professional \nbodies. He is on the Board of several leading Companies and \nEducational Institutions. Mr. Davar is presently  Member of Advisory \nCommittee of Fraunhofer Gesellschaft, Germany and Advisor to \nAutomotive Component Manufacturers Association (ACMA) , He is \nMember-Executive Committee in National Council, Confederation of \nIndian Industry(CII).\n is a Non-Independent, Non-Executive Director of \nour Company. She was appointed as a Director in 1987. She completed \nher pre-university studies in the Commerce stream. She has over 23 \nyears of experience in the auto components sector.2\n3PROFILE OF \nBOARD OF DIRECTORS\n7\n 8\n 5\n9\n6Sandhar Technologies Limited16\n1\n 2\n 3\n 4\n10\n 11", "start_char_idx": 0, "end_char_idx": 2332, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8bd6e95d-7967-4ea4-b0f3-7a7ef4395610": {"__data__": {"id_": "8bd6e95d-7967-4ea4-b0f3-7a7ef4395610", "embedding": null, "metadata": {"page_label": "18", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6f3b4354-5678-46d4-a4c9-49799b325f5f", "node_type": null, "metadata": {"page_label": "18", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b57c4952245ac7d24d4cd4174388792e2829a15c75d7e9db0b02ed88d7745717"}, "3": {"node_id": "dade3b8a-d99a-4948-8d92-82acb6feab03", "node_type": null, "metadata": {"page_label": "18", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f2ec6b457bf307912b54f691f7e1639aa6827145e03938a871e04df1fa1976c4"}}, "hash": "243c8a93f24858b2bf30dec37f62588c0ab56cbd754a431f49b5ef44c9ab0fc9", "text": "Mohan Lal Bhagat\nArvind Kapur\nArchana Capoor\nArjun Sharma\nBharat Anand is an Independent Director of our Company. He \nwas first appointed as an Independent Director of our Company in \nFebruary, 1993. He holds a bachelors\u2019 degree in commerce from the \nUniversity of Calcutta. Mr. Bhagat has over 45 years of experience in \nthe areas of managing large companies as CEO / MD and financial and \nmanagement consultancy. He has been a Nominee Director on the \nBoard of many companies on behalf of All India and State Financial \nInstitutions. He has also been an Independent Director on the Board of \nmany other companies.\n is an Independent Director of our Company.  He is \nthe promoter of Rico Auto Industries Limited and is presently serving as \nthe Chairman, CEO and MD. He has rich experience of over four \ndecades in the automotive industry and has acquired expertise in all \nvital aspects of the business. He is a Director on the board of several \nleading companies. He is actively involved in professional bodies. He \nheld the office of the President of ACMA (Automotive Component \nManufacturers Association of India) for the year 2011-12. He is also on \nthe Executive Body of CII.  He is a graduate from St. Stephen\u2019s College, \nDelhi and Alumni of the Harvard Business School, USA.\n is an Independent Director of our Company. She \nwas appointed as an Independent Director of our Company in \nNovember, 2018. She holds a masters\u2019 degree in Business \nAdministration with specialization in Finance and Market Research, \nUniversity of Allahabad, UP (India). She has a versatile profile in \ndifferent sectors such as Tourism, Banking & Finance and Social. She is \nthe Independent Director of 5 listed Companies, 1 Public Company and \nsince 2014 also a Member Secretary and Project Director of an NGO \ni.e. Indian Trust for Rural Heritage and Development (ITRHD). She has\nover 36 years of work experience in Finance and International\nBusiness.\n is an Independent Director of our Company. He was \nappointed as an Independent Director of our Company in May  2016. \nHe holds a bachelors\u2019 degree in commerce from University of Delhi. He \nis the Founder of Select Group, a business house that has diversified \ninterests in Shopping Centre, Hospitality, Retail and Travel Technology.\n is an Independent Director of our Company, is a \nPartner in the Corporate Department of Khaitan & Co. where he joined \nin 2009 with direct responsibility for the Firm\u2019s Corporate and M&A \npractice in Delhi and is a Member of the Firm\u2019s National Executive \nCommittee. Prior to joining Khaitan & Co, he had a successful career at \nthe London offices of Freshfields from 2001 until 2009.\nMr. Anand\u2019s practice spans a range of areas including Mergers and \nAcquisitions, Joint Ventures, Private Equity Transactions as well as \nbeing a Strategic Advisor on particularly complex or sensitive situations \nin India. He has a wide range of industry experience including Financial \nServices, Insurance, Renewable Energy, Telecom, Information \nTechnology, Manufacturing and Consumer goods. He represents \nFinancial Sponsors, Founders and family offices on Control Deals, \nGrowth Capital Investments, Joint Ventures and Exits. He has also \nadvised Indian and foreign clients on disputes in India.Mr. Anand is ranked by both Chambers (Asia Pacific and UK) as a \u201cBand \n1 Lawyer\u201d for M&A work in Delhi and is recognised as a Global Leader \nby \u201cWho\u2019s Who Legal\u201d for M&A and Governance issues. He plays an \nactive role in leading industry associations in India. He is Co-Chair of \nFICCI\u2019s Committee on Stressed Assets and a Member of CII\u2019s \nCommittee on Transparency and Governance.\nMr. Anand studied law at Jesus College, Cambridge and is an alumnus \nof St. Columba\u2019s School. He is a dual qualified lawyer (India and England \nWales).\n is an Independent Director of our Company. He \nis the CEO of Valuon Strategic, an advisory firm providing", "start_char_idx": 0, "end_char_idx": 3897, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "dade3b8a-d99a-4948-8d92-82acb6feab03": {"__data__": {"id_": "dade3b8a-d99a-4948-8d92-82acb6feab03", "embedding": null, "metadata": {"page_label": "18", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6f3b4354-5678-46d4-a4c9-49799b325f5f", "node_type": null, "metadata": {"page_label": "18", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b57c4952245ac7d24d4cd4174388792e2829a15c75d7e9db0b02ed88d7745717"}, "2": {"node_id": "8bd6e95d-7967-4ea4-b0f3-7a7ef4395610", "node_type": null, "metadata": {"page_label": "18", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "243c8a93f24858b2bf30dec37f62588c0ab56cbd754a431f49b5ef44c9ab0fc9"}}, "hash": "f2ec6b457bf307912b54f691f7e1639aa6827145e03938a871e04df1fa1976c4", "text": "He \nis the CEO of Valuon Strategic, an advisory firm providing strategic \nguidance on International Standardization and Emerging Technologies. \nBesides this, Mr. Mahendru is presently the International \nElectrotechnical Commission (IEC) Standardization Management Board \n(SMB) member representing India, and IEC Special Envoy for the UN \nSustainable Development Goals (UN SDGs), representing IEC in \nvarious government and stakeholder fora on the impact of effective \nstandardization to ensure sustainability.  He is additionally Chairman of \nthe IEC Systems Committee on Direct Current.  Besides, he is also a \nmember of the National Executive Council of the Indian Electrical and \nElectronics Manufacturers\u2019 Association (IEEMA).  He has over 33 years \nof diverse experience in various functions in the manufacturing \nindustry.\n is a Non-Independent, Non-Executive Director of \nour Company. He was appointed as a Director in August 2021. Mr. \nNeel Jay Davar graduated in Science with Major in Industrial \nEngineering & Operations Research from the University of California, \nBerkeley. He has worked with Monument Bank, UK, in the field of \nSoftware Development and Prototyping. He has previously worked at \nMorgan Stanley, New York as a Member of Wealth Management Team. \nMr. Neel Jay Davar is son of Mr. Jayant Davar, Co-Chairman & \nManaging Director of the Company and Mrs. Monica Davar, Non-\nExecutive Non Independent Director and grandson of Mr. D. N. Davar, \nChairman of the Company.\n is a Non-Independent, Non-Executive Director \nof our Company. He was appointed as a Director in February 2022. Mr. \nDinodia graduated in Commerce from Shriram College of Commerce \nand did his L.L.B from Delhi University in 1986. He is the Fellow \nMember of the Institute of Chartered Accountants of India, since 1984. \nAs a Senior Partner of S. R Dinodia & Co LLP, Chartered Accountants \nsince 1984, he has rich experience of   over thirty-five years in the \nfields of Assurance/Auditing, Financial Consulting and Taxation. Mr. \nDinodia is on the Board of Directors of many renowned public listed \nCompanies as an Independent Director, offering invaluable guidance to \nthem on good Corporate Governance, helping them strengthen their \ncompliance issues with the myriad of applicable laws and he also \nprovides them valuable guidance to enable them to grow, diversify, and \nprosper.Vimal Mahendru\nNeel Jay Davar\nSandeep Dinodia4\n7\n89Annual Report 2021-22 17\n10\n115\n6", "start_char_idx": 3835, "end_char_idx": 6291, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "cb16b629-d409-4f83-bba5-8ca2e2690f5a": {"__data__": {"id_": "cb16b629-d409-4f83-bba5-8ca2e2690f5a", "embedding": null, "metadata": {"page_label": "19", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "09d8cb85-40e0-4b42-aa0c-9cd49d13c9a4", "node_type": null, "metadata": {"page_label": "19", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "dc88c1aa22cf0a9b15ec9b6e76832fd5b8b8f01a7bddc632f3fca9ff5b6c845f"}}, "hash": "dc88c1aa22cf0a9b15ec9b6e76832fd5b8b8f01a7bddc632f3fca9ff5b6c845f", "text": "CORPORATE\nSOCIAL \nRESPONSIBILITY\nAt Sandhar, we are committed to function in a \nresponsible manner through sustainable business \npractices, constantly caring for the communities \nand markets where we live and operate our business.", "start_char_idx": 0, "end_char_idx": 230, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "52d06e95-9502-4fcf-81de-cba5f1c9e104": {"__data__": {"id_": "52d06e95-9502-4fcf-81de-cba5f1c9e104", "embedding": null, "metadata": {"page_label": "20", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "815615f7-8d1c-43ff-b584-fcc439a2d71f", "node_type": null, "metadata": {"page_label": "20", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "174edc3a995b9dfd3bc9ef1c7f2dd8f244c4530ae4c06189f25f897b184d1638"}}, "hash": "174edc3a995b9dfd3bc9ef1c7f2dd8f244c4530ae4c06189f25f897b184d1638", "text": "Sandhar Foundation, the CSR \nfoundation by Sandhar was built over \nthe pillars of Growth, Motivation and \na Better Life, in 2010. It was set up to \nstreamline the efforts done by the \ngroup, to uplift the society and help \nthe underprivileged. The foundation \nworks in the domains of healthcare, \nwomen empowerment, education, \nskill development and environment, to \nname a few. Their notable efforts have \nindeed helped create a better, safer \nand progressive world for the future \ngenerations to inherit. Annual Report 2021-2219\nOur focus areas\nPromoting Gender Equality\nand Empowerment of WomenPromoting\nRural SportsEnvironment\nProtectionHealthcare EducationCreating a better \nworld", "start_char_idx": 0, "end_char_idx": 685, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a6715dc0-11e9-4843-b6da-66461f4d3c3b": {"__data__": {"id_": "a6715dc0-11e9-4843-b6da-66461f4d3c3b", "embedding": null, "metadata": {"page_label": "21", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "366c8e60-defc-4c00-97be-46bcf82ac2c4", "node_type": null, "metadata": {"page_label": "21", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f04fee351b3ff5609bf8cc4b89ab388e41481c2bb3080f7e72ef6cddf9715142"}}, "hash": "f04fee351b3ff5609bf8cc4b89ab388e41481c2bb3080f7e72ef6cddf9715142", "text": "Sandhar Technologies Limited20\nBoard of Directors\nShri Dharmendar Nath Davar \nChairman, Non-Executive & Non \nIndependent Director\nShri Jayant Davar \nCo-Chairman & Managing Director\nSmt. Monica Davar \nNon-Executive & Non Independent \nDirector\nSmt. Archana Capoor \nNon-Executive, Independent Director\nShri Arjun Sharma \nNon-Executive, Independent Director\nShri Bharat Anand \nNon-Executive, Independent Director\nShri Arvind Kapur \nNon-Executive, Independent Director\nShri Mohan Lal Bhagat \nNon-Executive,Independent Director\nShri Vimal Mahendru \nNon-Executive,Independent Director\nShri Sandeep Dinodia \nNon-Executive & Non-Independent  \nDirector \nShri Neel Jay Davar \nNon-Executive & Non-Independent  \nDirector \nShri Ravinder Nagpal \nNon Executive, Independent Director  \n(Upto 02nd May 2021)\nShri Krishan Lal Chugh \nNon-Executive,Independent Director  \n(Upto 08th Sept 2021)\nChief Financial Officer \nShri Yashpal Jain\nAudit Committee\nSmt. Archana Capoor \nChairman\nShri Arvind Kapur \nMember\nShri Jayant Davar\nMemberNomination & Remuneration \nCommittee\nShri Vimal Mahendru \nChairman\nShri Arjun Sharma \nMember\nShri Mohan Lal Bhagat \nMember\nStakeholder Relationship \nCommittee\nShri Arjun Sharma \nChairman\nShri Arvind Kapur \nMember\nShri Jayant Davar \nMember\nCorporate Social Resposibility \nCommittee\nShri Jayant Davar \nChairman\nShri Arvind Kapur \nMember\nSmt. Monica Davar \nMember\nFinance Committee\nShri Dharmendar Nath Davar Chairman\nShri Jayant Davar \nMember\nShri Vimal Mahendru \nMember\nShare Transfer & Allotment \nCommittee\nShri Jayant Davar \nChairman\nSmt. Archana Capoor \nMember\nShri Vimal Mahendru \nMemberRisk Management Committee\nShri Dharmendar Nath Davar Chairman\nSmt. Monica Davar \nMember\nShri Mohan Lal Bhagat \nMember\nCompliance Officer\nSmt. Komal Malik Plot No. 13, Sector 44, Gurgaon \u2013 122001 \nHaryana - India  \nT el No: 0124-4518900  \nFax No: 0124-4518912  \nEmail: investors@sandhar.in\nCorporate Identity Number \nL74999DL1987PLC029553\nBankers/Financial Institutions  \nCiti Bank N.A;  \nThe Federal Bank Limited;  \nState Bank of India;  \nYes Bank Limited;  \nHDFC Bank Limited;  \nKotak Mahindra Bank Limited;  \nBajaj Finance Limited;  \nICICI Bank Limited;  \nDBS Bank India Limited.\nRegistered Office  \nB-6/20 L.S.C. Safdarjung Enclave, New Delhi-110029  \nE-mail :investors@sandhar.in\nCorporate Office  \nPlot No 13, Sector 44 Gurgaon-122002  \nE-mail :investors@sandhar.in\nRegistrar & Share Transfer Agent  \nM/s Link Intime India Private Limited C-101, 1st floor 247 Park L B S Marg,\nVikhroli (West) Mumbai 400 083  \nT el: +91 22 4918 6270;  \nFax: +91 22 4918 6060  \nE-mail: mumbai@linkintime.co.in  \nInvestor Grievance e-mail: rnt.helpdesk@\nlinkintime.co.in  \nWebsite: www.linkintime.co.inCORPORATE INFORMATION \nFOR THE FINANCIAL YEAR 2021-22.", "start_char_idx": 0, "end_char_idx": 2744, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "005a0a0f-f1ea-47dd-ab46-df1ce0cea82f": {"__data__": {"id_": "005a0a0f-f1ea-47dd-ab46-df1ce0cea82f", "embedding": null, "metadata": {"page_label": "22", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "0255a9ea-33d1-45ba-a46f-8f293172b761", "node_type": null, "metadata": {"page_label": "22", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "07691f83b3aa31f372666d2df689d976932bce1db959fdaa8676140e9f4837b8"}, "3": {"node_id": "a2c49ef4-2cd7-4f3d-b5ae-c4c4dd527cbf", "node_type": null, "metadata": {"page_label": "22", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ce2f9fb3cf35f345a7cb098c878b63c1613cf2c1d9b33740b0fd31223dcb9695"}}, "hash": "03b7dafd45d6f0db014ae742d8ea49bcd375a4db1a004ce218434a2bd6538c49", "text": "21\nAnnual Report 2021-22\nDIRECTORS' REPORT\nDear Shareholders,\nThe Directors of your Company take pleasure in presenting its 30th Annual Report on the business and operations of the Company together \nwith financial statements for the financial year ended the 31st March, 2022.\nOPERATIONS - FINANCIALS\nThe summarized standalone and consolidated Financial Results of the Company for the Financial Year ended the 31st March, 2022 as \ncompared to the previous year are as under:\n(Rs. in Lacs)\nCorresponding figures for the previous year have been \nregrouped / recast wherever necessary to correspond  \nto current year / year Classification  Standalone Consolidated\nFinancial Year Financial Year\n2021-2022 2020-2021 2021-2022 2020-2021\nRevenue and other Income (Net of GST) 1,94,616.64 1,59,470.13 2,33,068.34 1,87,434.14\nEBITDA as per financial statement 17,111.04 16,314.16 21,300.95 19,918.30\nLess: Financial Expenses (942.75) (909.43) (1,771.03) (1,602.06)\nProfit before Exceptional Items, Depreciation & T ax 16,168.28 15,404.73 19,529.92 18,316.24\nLess: Depreciation (7,426.26) (6,857.01) (10,003.23) (9,394.78)\nProfit Before Exceptional Items and T ax Provisions 8,742.03 8,547.72 9,526.69 8,921.46\nLess: Share in loss of jointly controlled entity - - (1,271.59) (1,119.93)\nLess: Exceptional items (110.36) - (110.86) -\nLess: T ax Provisions (2,488.99) (2,024.52) (2,551.31) (2,018.17)\nNet Profit After T ax Provisions 6,142.68 6,523.20 5,592.93 5,783.36\nAdd: Other Comprehensive Income/(Expense) (220.43) (400.2) 489.85 (374.53)\nLess: Profit attributable to Non-controlling interest - - (18.07) (6.5)\nLess: Appropriations:\nDividend (601.91) (1,203.81) (607.93) (1,209.84)\nAdjustment on account of conversion of Joint Venture into \nSubsidiary- - (0.13) -\nBalance carried forward in Balance Sheet 5,320.34 4,919.19 5,456.65 4,192.49\nINDUSTRY UPDATE\nThe year gone by was full of unforeseen challenges and new learning \nfor the industry. Indian auto industry has worked hard against these \nchallenges to keep the value chain running, to indigenize parts, \ncontrol cost, invest in new technologies, and enhance exports. \nThe Government also came out with targeted support like PLI \nschemes, FAME scheme extension, etc. Elaborating on the sales \nperformance, Despite some recovery from a low base, sales of all \nfour segments of the auto industry are below even 2018-19 level. \nWhile some segments like Commercial Vehicles and SUVs are seeing \nimprovement in demand, the mass segments like two-wheelers and \nsmaller cars are facing serious affordability issues. The immediate \nchallenge in most segments is semiconductor availability. T alking \nabout export performance, all four segments of the industry have \nincreased their exports. Infact, two-wheelers achieved their highest \never exports. It is good to see that Indian products are becoming \nmore acceptable worldwide for their quality, cost and performance. \u201d\nThe auto industry saw a decline of 6% in sales during FY22. The \nindustry faced supply challenges during the early 2022 and the chip \nshortage affected many carmakers. Steep increase in commodity \nprices, precious metals and freight rates were putting additional \npressure on supply chain and profitability of the industry. Indian \nRating & Research", "start_char_idx": 0, "end_char_idx": 3262, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a2c49ef4-2cd7-4f3d-b5ae-c4c4dd527cbf": {"__data__": {"id_": "a2c49ef4-2cd7-4f3d-b5ae-c4c4dd527cbf", "embedding": null, "metadata": {"page_label": "22", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "0255a9ea-33d1-45ba-a46f-8f293172b761", "node_type": null, "metadata": {"page_label": "22", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "07691f83b3aa31f372666d2df689d976932bce1db959fdaa8676140e9f4837b8"}, "2": {"node_id": "005a0a0f-f1ea-47dd-ab46-df1ce0cea82f", "node_type": null, "metadata": {"page_label": "22", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "03b7dafd45d6f0db014ae742d8ea49bcd375a4db1a004ce218434a2bd6538c49"}}, "hash": "ce2f9fb3cf35f345a7cb098c878b63c1613cf2c1d9b33740b0fd31223dcb9695", "text": "\npressure on supply chain and profitability of the industry. Indian \nRating & Research (Ind-Ra) said the ongoing geopolitical tensions \namid Russia-Ukraine situation could increase commodity prices, \ncrude oil prices, and exacerbate supply chain issues.IMPACT OF COVID - 19\nIn wake of the Covid -19 pandemic, the business activities across \nthe globe have been affected. With the slowdown in the spread \nof pandemic mainly attributable to the large scale of vaccination \ncarried out in the country, the government has eased down the \nCOVID restrictions. This has resulted in increased activity and the \nIndustry and business is slowly regaining its momentum to pre-\nCOVID level. In the coming financial year the company expects that \nthe slow down caused by the pandemic would be recovered to a \nlarger extent.\nSTATE OF COMPANY\u2019S AFFAIRS \nDetailed discussion on the state of affairs of the Company has been \ncovered as part of the Management Discussion and Analysis (MDA). \nMDA for the year under review, as stipulated under Regulation \n34 of SEBI (Listing Obligations and Disclosure Requirements) \nRegulations 2015, is presented in a separate section forming part \nof this Annual Report. \nAMOUNT TRANSFERRED TO RESERVE\nThe Board of Directors has decided to retain the entire amount of \nprofits in the profit and loss account.", "start_char_idx": 3176, "end_char_idx": 4502, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "41a86cd5-f17d-4aa5-a731-9664c48fc4bd": {"__data__": {"id_": "41a86cd5-f17d-4aa5-a731-9664c48fc4bd", "embedding": null, "metadata": {"page_label": "23", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "efe39d84-569c-4194-ac16-b64a15246ef7", "node_type": null, "metadata": {"page_label": "23", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cecf2da2b7a6c8bd523e33d91f20212d6ba113275614e1dd12ab9c70a4650455"}, "3": {"node_id": "1857f9ec-0df1-4448-a10f-d99afc096fe1", "node_type": null, "metadata": {"page_label": "23", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "de6587cd3f75cebc32ecbaa6922ae6529772ea751b3bb70407e10a9388e30501"}}, "hash": "45629c5543e6d302c68e223d6ede1a422ba8e7980634bf7733119b5fc90cc58a", "text": "Sandhar Technologies Limited22\nDIVIDEND\nThe Board in its Meeting held on 18th May, 2022 recommended \na Final Dividend of Rs. 2.25/- per equity share for the Financial \nYear ended on 31st March 2022, subject to the approval of the \nshareholders at the ensuing Annual General Meeting of the \nCompany. \nCONSOLIDATED FINANCIAL STATEMENTS\nAs per Regulation 33 of the SEBI (Listing Obligations & Disclosure \nRequirements) Regulations, 2015 (\u201cListing Regulations\u201d), applicable \nprovisions of the Companies Act, 2013 (\u201cAct\u201d) read with the rules \nissued thereunder and Indian Accounting Standard (Ind AS)-\n110 on Consolidated Financial Statements, read with Ind AS-28 \non Investments in Associates and Joint Ventures, the Audited \nConsolidated Financial Statement for the Financial Year ended 31st \nMarch, 2022 is provided in this Annual Report.\nDuring the year, the Board of Directors reviewed the affairs of the \nsubsidiaries in accordance with Section 129(3) of the Companies \nAct, 2013. Consolidated financial statements together with the \nauditor\u2019s report form part of this annual report.\nSHARE CAPITAL\nThe Authorised Share Capital of the Company is Rs. 7,000.00 Lacs \ndivided into 680.00 Lacs Equity Shares of Rs. 10/- (Rupees T en only) \neach and 2.00 Lacs Preference Shares of Rs. 100/- (Rupees Hundred \nonly) each.  The Paid up Capital of the Company is Rs. 6,019.07 Lacs \ndivided into 601.91 Lacs Equity Shares of Rs. 10/- each.\nThere was no public issue, rights issue, bonus issue or preferential \nissue, etc. during the year. The Company has not issued shares with \ndifferential voting rights, sweat equity shares, nor has it granted any \nstock options.\nSUBSIDIARIES AND JOINT VENTURES\nDuring the year under review, new subsidiaries viz Sandhar Engineering Private Limited and Sandhar Auto Electric Solutions \nPrivate Limited have been incorporated. \nThe Company has following Subsidiaries and Joint Ventures:  \nSubsidiaries:  \ni. Sa ndhar T echnologies Barcelona S.L (overseas Subsidiaries) \nii. Sa ndhar Engineering Private Limited\niii. Sa ndhar T ooling Private Limited\niv. Sa ndhar Automotive Systems Private Limited1\nv. Sa ndhar Auto Castings Private Limited2\nvi. Sa ndhar Auto Electric Solutions Private Limited\nvii. Sa ndhar Strategic Systems Private Limited3\nStep down subsidiaries:  \ni. Sa ndhar T echnologies de Mexico, S de RL de CV4\nii. Sa ndhar T echnologies, Poland, Sp. Zoo4\niii. Sa ndhar T echnologies Ro SRL (Romania)4\niv. Sa ndhar Autotech Private Limited3\nv.  Sa ndhar Auto Electric T echnologies Private Limited5 \nJoint Ventures:  \ni. Sa ndhar Han Sung T echnologies Private Limited\nii. Jin young Sandhar Mechatronics Private Limited\niii. Sa ndhar Amkin Industries Private Limited6\niv. K wangsung Sandhar T echnologies Private Limited6 v. K wangsung Sandhar Automotive Systems Private Limited \n(Subsidiary of Kwangsung Sandhar T echnologies Private \nLimited)\nvi. Sa ndhar Whetron Electronics Private Limited\nvii. Winnercom Sa ndhar T echnologies Private Limited \nviii. Sa ndhar Han Shin Auto T echnologies Private Limited \nix. Sa ndhar ECCO Green Energy Private Limited7 \nx. Sa ndhar Han Shin Automotive Private Limited3\nxi. Sa ndhar Daeshin Auto Systems Private Limited3\nNotes:\n1. Sandhar Automotive Systems Private Limited was formerly \nknown as Sandhar Daewha Automotive Systems Private\nLimited. It became subsidiary of Sandhar T echnologies Limited \nwith effect from 28th December 2021. \n2. The name of Sandhar Daeshin T echnologies Limited changed \nto Sandhar Auto Castings Private Limited w.e.f the 22nd March \n2022. It became subsidiary of Sandhar T echnologies Limited", "start_char_idx": 0, "end_char_idx": 3599, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "1857f9ec-0df1-4448-a10f-d99afc096fe1": {"__data__": {"id_": "1857f9ec-0df1-4448-a10f-d99afc096fe1", "embedding": null, "metadata": {"page_label": "23", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "efe39d84-569c-4194-ac16-b64a15246ef7", "node_type": null, "metadata": {"page_label": "23", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cecf2da2b7a6c8bd523e33d91f20212d6ba113275614e1dd12ab9c70a4650455"}, "2": {"node_id": "41a86cd5-f17d-4aa5-a731-9664c48fc4bd", "node_type": null, "metadata": {"page_label": "23", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "45629c5543e6d302c68e223d6ede1a422ba8e7980634bf7733119b5fc90cc58a"}}, "hash": "de6587cd3f75cebc32ecbaa6922ae6529772ea751b3bb70407e10a9388e30501", "text": "March \n2022. It became subsidiary of Sandhar T echnologies Limited \nw.e.f. the 01st October 2021.\n3. Sandhar Strategic Systems Private Limited, Sandhar Han Shin \nAutomotive Private Limited, Sandhar Daeshin Auto Systems \nPrivate Limited and Sandhar Autotech Private Limited are \nunder the process of Strike off.\n4. Sandhar T echnologies, Poland, SP . Zoo, Sandhar T echnologies \nde Mexico S de RL de CV and Sandhar T echnologies Ro \nSRL(Romania) are the subsidiaries of Sandhar T echnologies \nBarcelona S.L. \n5. Sandhar Autotech Private Limited and Sandhar Auto Electric \nT echnologies Private Limited (formerly known as Daewha India\nPrivate Limited) are the subsidiaries of Sandhar Automotive \nSystems Private Limited.\n6. Sandhar Amkin Industries Private Limited is treated as \nJoint Venture Company for the purpose of preparation of\nfinancial statements as required under Ind-AS. However, the \nShareholding of Sandhar T echnologies Limited in this Company \nexceeds 50% therefore, as per the provisions of Companies Act, \n2013, it is treated as Subsidiary. \n7. Sandhar ECCO Green Energy Private Limited is under \nLiquidation.\nPursuant to the provisions of Section 129(3) of the Companies \nAct, 2013 a statement containing the salient features of financial \nstatements of the Companies\u2019 Subsidiaries, Joint Ventures and \nAssociates in Form AOC-1 is attached with the Financial Statements \nof the company at Note No. 44 of the consolidated financial \nstatements.\nFurther, pursuant to the provisions of Section 136 of the Companies \nAct, 2013 the Financial Statements of the company, consolidated \nfinancial statements alongwith relevant documents and separate \naudited financial statements in respect of subsidiaries, are available \non the website of the company at www.sandhargroup.com . \nDetails of subsidiaries of the Company and their performance are \ncovered in Management Discussion and Analysis Report forming part of the Annual Report.\nCAPEX AND LIQUIDITY \nDuring the fiscal year, Company spent Rs. 19,371 Lacs on Capex and Investments in Subsidiaries and Joint Ventures. Despite this \nsignificant spent, the Company was able to keep the gross debt level \nstable during the year.", "start_char_idx": 3533, "end_char_idx": 5718, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5a76cf45-e5e0-4534-9908-5ed6e660d0b5": {"__data__": {"id_": "5a76cf45-e5e0-4534-9908-5ed6e660d0b5", "embedding": null, "metadata": {"page_label": "24", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c3532ba3-591f-462f-a643-3283f90f93b3", "node_type": null, "metadata": {"page_label": "24", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1403796f88a7d3ddcb0ee9358335e5347a65d4bb37c84d6ea76b79079130a52c"}, "3": {"node_id": "2eda11aa-c982-4ccf-bbe1-90c9cd104209", "node_type": null, "metadata": {"page_label": "24", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c9b634b01afac916f043b8edbabfc6cd5c20a03f40500462aa98feab61aedc1e"}}, "hash": "f8423ff6132529e9980c219f8c687e28a1efba5fabf40f4bbf1a072346565398", "text": "23\nAnnual Report 2021-22\nCash and Cash Equivalents at the Consolidated level as at the 31st \nMarch, 2022 was Rs 410.39 Lacs vis-\u00e0-vis Rs. 596.90 Lacs in the \nprevious fiscal.\nDEPOSITS \nThe Company has not accepted any deposits, thus far, within \nthe meaning of Section 73 of the Companies Act, 2013 and the \nCompanies (Acceptance of Deposits) Rules, 2014.\nPARTICULARS OF LOANS, GUARANTEES AND \nINVESTMENTS\nParticulars of Loans, Guarantees and Investments made during \nthe year, under the provisions of Section 186 of the Companies \nAct, 2013 and Schedule V of the Securities and Exchange Board of \nIndia (Listing Obligations and Disclosure Requirements) Regulation, \n2015 are provided in Note 33 of the Financial Statements.\nRELATED PARTY TRANSACTION\nIn line with the provisions of Section 188(1) of the Companies \nAct, 2013 and Listing Regulations, all Related Party contracts / \narrangements / transactions entered by the Company during the \nfinancial year had been in the ordinary course of business and on \narm\u2019s length basis, with Audit Committee having a domain role. \nThe Board of Directors brought into picture, wherever necessary \nand/or obligatory. Therefore, the provision of Section 188 of the \nCompanies Act, 2013 were not attracted. There are no materially \nsignificant Related Party Transaction during the year under review made by the Company with Promoters, Directors or other \ndesignated person which may have a potential conflict with the \ninterest of the Company at large. Thus, disclosure in Form AOC-2 \nis not required. \nDuring the year, the Company has not entered into any contract \n/ arrangement / transaction with related parties, which could be \nconsidered material in accordance with the policy of the Company \non materiality of related party transactions. \nRelated party transactions were disclosed to the Board on regular \nbasis. Details of related party transactions may be referred to in \nNote 32 of the Standalone Financial Statements.\nMATERIAL CHANGES AND COMMITMENTS\nThere have been no significant or material changes in the operations, \ncommitments and governance aspects, after the financial year \nended the 31st March, 2022, except to the extent reported.\nIN-HOUSE R & D DIVISION:\nA state of the art R & D Division with dedicated team forms an \nintegral part of Sandhar T echnologies Limited. With real-time \nemphasis on Research and Development, supported with requisite \nGovernment approvals the innovations, are effected within defined \ntimelines.\nINFORMATION TECHNOLOGY\nThe Company continues to take full advantage of Information \nT echnology, leveraging it as a source of competitive advantage. As \nin earlier years, the enterprise wide Oracle ERP platform forms the \nbackbone of IT and encompasses all core business processes in the \nCompany and also provides a comprehensive data warehouse with \nanalytics capability that helps in better and speedier decisions.\nMultiple new initiatives have been taken, to ensure that the \ninvestments in creation, maintenance and upgradation of IT \nInfrastructure is kept at optimal level and relevant new technologies are adopted to facilitate risk mitigation, ensuring business continuity, achieve scalability in operations and ensuring that data security and \nprivacy are not compromised. \nCompany has already upgraded its ERP platform from On premise \nOracle EBS to Cloud based Oracle Fusion T echnology Platform, which covers all core business processes including end-to-end \nsolution for digital expense management giving employees easy data \nentry options, and financial managers detailed spend information \nand policy-driven control. \nCORPORATE GOVERNANCE\nCorporate governance is an ethically driven business process that is \ncommitted to values and aimed at enhancing an organization\u2019s brand \nand reputation. This is ensured by taking ethical business decisions \nand conducting business with firm commitment to values, while \nmeeting stakeholders\u2019 expectations. Further corporate governance \nis based on the principles of conducting the business with all \nintegrity, fairness and being transparent with all the transactions, \nmaking the necessary", "start_char_idx": 0, "end_char_idx": 4135, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2eda11aa-c982-4ccf-bbe1-90c9cd104209": {"__data__": {"id_": "2eda11aa-c982-4ccf-bbe1-90c9cd104209", "embedding": null, "metadata": {"page_label": "24", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c3532ba3-591f-462f-a643-3283f90f93b3", "node_type": null, "metadata": {"page_label": "24", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1403796f88a7d3ddcb0ee9358335e5347a65d4bb37c84d6ea76b79079130a52c"}, "2": {"node_id": "5a76cf45-e5e0-4534-9908-5ed6e660d0b5", "node_type": null, "metadata": {"page_label": "24", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f8423ff6132529e9980c219f8c687e28a1efba5fabf40f4bbf1a072346565398"}}, "hash": "c9b634b01afac916f043b8edbabfc6cd5c20a03f40500462aa98feab61aedc1e", "text": "\nintegrity, fairness and being transparent with all the transactions, \nmaking the necessary disclosures and decisions, complying with \nthe laws of the land, accountability and responsibility towards the \nstakeholders and commitment of conducting the business in an ethical manner. At Sandhar, it is ensured that Company\u2019s affairs are managed in a fair and transparent manner. This is vital to continue to \ngain and retain the trust of its stakeholders. \nA separate section on Corporate Governance standards followed \nby your Company and the relevant disclosures, as stipulated under \nthe Listing Regulations, Companies Act, 2013 and Rules made \nthereunder, forms part of this Annual Report.\nA Certificate from M/s K.K. Sachdeva & Associates, Practicing \nCompany Secretary, confirming the compliance by the Company \nto the conditions of Corporate Governance as stipulated under \nthe Listing Regulations, is annexed to the Report on Corporate \nGovernance, which forms part of this Annual Report.\nDIRECTORS & KEY MANAGERIAL PERSONNEL\nThe Company\u2019s policy is to maintain an optimum combination \nof Executive and Non-Executive Directors on the Board. The \ncomposition of the Board and Key Managerial Personnel is as \nfollows\nNon-Executive  \n& Non Independent DirectorsShri Dharmendar Nath Davar (Chairman)Smt Monica DavarShri Neel Jay Davar\ni\nShri Sandeep Dinodiaii\nExecutive DirectorShri Jayant Davar  \n(Co-Chairman & Managing Director)\nNon-Executive Independent \nDirectorsShri Arjun Sharma\nShri Arvind Kapur\nShri Mohan Lal Bhagat\nSmt Archana CapoorShri Vimal MahendruShri Bharat AnandShri Ravinder Nagpal\niii\n(Till 02nd May, 2021)Shri Krishan Lal Chugh\niv \n(Till 08th September, 2021)\nKey Managerial Personnel (KMP)Shri Yashpal Jain, Chief Financial Officer Smt Komal Malik, Company Secretary and \nCompliance Officer\nCHANGE IN DIRECTORS & KMP\ni. Shri Neel Jay Davar (DIN: 09201336) was appointed as \nAdditional Director (Non \u2013 Executive, Non-Independent) w.e.f \nthe 06th August, 2021 and thereafter regularised as Director at \nAnnual General Meeting held on the 23rd September, 2021.", "start_char_idx": 4044, "end_char_idx": 6124, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "1f686f07-cb04-4502-8f46-5b39f1bc8850": {"__data__": {"id_": "1f686f07-cb04-4502-8f46-5b39f1bc8850", "embedding": null, "metadata": {"page_label": "25", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "d0127cfb-686d-40e5-9a55-e78c1cc020b3", "node_type": null, "metadata": {"page_label": "25", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "3b7061f6d84af47e0c1b10319bd056db37786d6d3dd157ebb15b35b7460c2509"}, "3": {"node_id": "7638722e-3701-4779-9923-e4effb649082", "node_type": null, "metadata": {"page_label": "25", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b5b010b620419b667aa7fcf329cc8895d648f4b486e67adbd87707c19baf7360"}}, "hash": "8c31025724206ed0ee9e9385e77a85acdf2b859a75fa28f8e406b08d06ade245", "text": "Sandhar Technologies Limited24\nii. Shri Sandeep Dinodia (DIN:00005395) was appointed as \nAdditional Director (Non \u2013 Executive, Non-Independent) w.e.f \nthe 2nd February, 2022 and thereafter regularised as Director \nat Extra-Ordinary General Meeting held on the 28th April, 2022\niii. The Company lost Shri Ravinder Nagpal (DIN:00102970) Non-\nExecutive Independent Director due to his sudden demise on \nthe 2nd May, 2021.\niv. Shri Krishan Lal Chugh (DIN: 00140124), Non-Executive \nIndependent Director has resigned from the Board w.e.f the 08th September, 2021 due to his advanced age and related \nhealth issues. There was no other material reason(s) for his \nresignation except those disclosed in the resignation letter.\nAll the Non-Executive Independent Directors are qualified to be \nappointed as such under the relevant provisions of the Companies \nAct, 2013 read with the rules made thereunder and SEBI (Listing \nObligations and Disclosure Requirements) Regulations, 2015 (\u201cthe \nListing Regulations\u201d) and shall not be subject to determination for \nretirement of Directors by rotation. In terms of Section 149, 152, \n160 and other applicable provisions, if any of the Companies Act, \n2013, the Independent Directors been appointed for 5 years, are \nnot liable to retire by rotation.\nIn the opinion of the Board all Independent Directors possess strong \nsense of integrity and having requisite experience, qualification and \nexpertise. For further details, please refer Corporate Governance \nReport.\nRETIREMENT OF DIRECTORS BY ROTATION\nIn accordance with the provision of Section 152 of the Companies Act, 2013 and the Article of Association of the Company, Shri Neel \nJay Davar (DIN: 09201336) Non-Executive & Non-Independent \nDirector of the Company is liable to retire by rotation at the ensuing \nAnnual General Meeting of the Company and being eligible, has \noffered himself for re-appointment. Information as required under \nRegulation 36(3) of the Listing Regulations is provided in the Notice \nof 30th Annual General Meeting.\nMEETINGS OF THE BOARD \nRegular meetings of the Board were held to discuss and decide on various business policies, strategies, financial matters and other \nbusinesses. The schedule of the Board/Committee meetings \nproposed to be held in the upcoming quarter(s) was circulated to \nthe Directors in advance to enable them plan their schedule for \neffective participation in the meetings. Due to business exigencies, \nthe Board also passed some resolutions by circulation as required \nfrom time to time.\nDuring the year under review, Four Board Meetings were held and \nthe gap between the meetings was as per the period prescribed \nunder the Companies Act, 2013.\nS. No Date of Board Meeting Board \nStrengthNo. of \nDirectors \nPresent\n1. 21st May, 2021 10 10\n2. 6th August, 2021 11 11\n3. 12th November, 2021 10 9\n4. 2nd February, 2022 11 11\nAdditionally, several Committee meetings were held during the year \nincluding Audit Committee. \nAll recommendations of Audit Committee have been accepted by \nthe Board during the financial year 2021-22.The detailed information on the meetings of the Committees are \nincluded in the Report on Corporate Governance, which forms part \nof this Annual Report.\nPOLICY ON DIRECTOR\u2019S APPOINTMENT AND \nREMUNERATION\nThe current policy provides for an appropriate mix of Executive, \nNon-Executive and Independent Directors to maintain the \nindependence of the Board and to maintain the separate functions \nof governance and management. As on the 31st March, 2022, the \nBoard consists of Eleven members - comprising, Managing Director \nand four Non-Executive Non Independent Directors including one \nWoman Director and Six Non Executive Independent Directors. The \nBoard periodically evaluates the need for change in its composition \nand size. \nThe Policy of the Company on Director\u2019s appointment and \nremuneration including criteria for determining qualifications,", "start_char_idx": 0, "end_char_idx": 3922, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "7638722e-3701-4779-9923-e4effb649082": {"__data__": {"id_": "7638722e-3701-4779-9923-e4effb649082", "embedding": null, "metadata": {"page_label": "25", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "d0127cfb-686d-40e5-9a55-e78c1cc020b3", "node_type": null, "metadata": {"page_label": "25", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "3b7061f6d84af47e0c1b10319bd056db37786d6d3dd157ebb15b35b7460c2509"}, "2": {"node_id": "1f686f07-cb04-4502-8f46-5b39f1bc8850", "node_type": null, "metadata": {"page_label": "25", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8c31025724206ed0ee9e9385e77a85acdf2b859a75fa28f8e406b08d06ade245"}}, "hash": "b5b010b620419b667aa7fcf329cc8895d648f4b486e67adbd87707c19baf7360", "text": "appointment and \nremuneration including criteria for determining qualifications, \npositive attributes, independence of Directors and other matters \nprovided under Section 178 (3) of the Companies Act, 2013 was \nadopted by the Board. The remuneration paid to the Directors is as \nper the provisions of Companies Act, 2013 and the rules thereunder. \nPolicy for Selection of Directors and determining Director\u2019s \nIndependence is annexed as Annexure-IA , and Remuneration Policy \nfor Director and Key Managerial Personnel\u2019s and other Employees is annexed as Annexure \u2013 IB .\nDECLARATION BY INDEPENDENT DIRECTORS\nThe Company has received necessary declarations from each \nIndependent Director as per the provisions of Section 149(7) of the \nCompanies Act, 2013, that they meet the criteria of Independence \nas laid down in Section 149(6) of the Companies Act, 2013 and \nRegulation 16 (1) (b) of the Listing Regulations.\nThere has been no change in the circumstances affecting their \nstatus as Independent Directors of the Company or to qualify under \nthe Companies Act, 2013 and the relevant regulations.\nSEPARATE MEETINGS OF INDEPENDENT DIRECTORS\nIn terms of requirement of Schedule IV of the Companies Act, \n2013, the Independent Directors of the company met separately \non the 2nd February, 2022 to inter alia review the performance of \nNon-Independent Directors (including the Chairman), the entire \nBoard, the quality, quantity and timelines of the flow of Information \nbetween the Management and Board.  \nDIRECTORS\u2019 REMUNERATION POLICY AND \nCRITERIA FOR MATTERS UNDER SECTION 178 OF COMPANIES ACT, 2013\nAs stipulated under Section 178 of the Companies Act, 2013 \nand based on the recommendation of the Nomination and \nRemuneration Committee, the Board has approved a Nomination \nand Remuneration Policy of the Company. The Policy documents \nthe mechanism for appointment, cessation, evaluation and \nremuneration of the Directors, Key Managerial Personnel and \nSenior Management of the Company. Information on the Policy \nand details of the criteria for determining qualifications, positive \nattributes and other matters in terms of Section 178 of the Act are \nprovided in the Corporate Governance Report.", "start_char_idx": 3842, "end_char_idx": 6046, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fd61d6bb-37f3-4a7e-bd4b-3fd19442830b": {"__data__": {"id_": "fd61d6bb-37f3-4a7e-bd4b-3fd19442830b", "embedding": null, "metadata": {"page_label": "26", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "8b8cc4d4-10aa-4bbe-8908-700b6b83c3b7", "node_type": null, "metadata": {"page_label": "26", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "54953f13a109fa46b26060134b92c1a586e4c4e701d1000e56285424c1ea27b4"}, "3": {"node_id": "3656b263-f6dc-407a-8f22-b99fcaf11f00", "node_type": null, "metadata": {"page_label": "26", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7075a3347e0e83dcf3e3dfe0a23fcde8c130247905887c73536310f7d74bdb57"}}, "hash": "f76b368c7a17bdf16e7eec6aafb7b507716923847b69dc120ba8235d73675dad", "text": "25\nAnnual Report 2021-22\nINFORMATION ON BOARD MEETING PROCEDURE \nAND ATTENDANCE DURING THE FINANCIAL YEAR 2021-22\nThe Board meetings of the Company were conducted as per the \nprovisions of the Companies Act, 2013, the Listing Regulations \nand applicable Secretarial Standards. Information as mentioned \nin the Act, Schedule II to the Listing Regulations and all other \nmaterial information, as decided by the management and placed \nfor consideration of the Board. Details on the matters to be \ndiscussed along with relevant supporting documents, data and \nother information were furnished in the form of detailed agenda to \nthe Board and the Committees concerned, to enable directors take \ncritical decisions and accordingly advise the management.\nDetails regarding information furnished to the Board members, \nnumber of Committee and Board meetings held during the year \nalong with attendance record of each director has been disclosed in \nthe Corporate Governance Report of the Company.\nPERFORMANCE EVALUATION OF THE BOARD\nThe Company has devised a Policy for performance evaluation of Independent Directors, Board, Committees and other individual \nDirectors, which includes criteria for performance evaluation of the \nNon-Executive Directors and Executive Directors. \nThe Board has followed the above policy for the evaluation of its \nperformance and that of its Committees and individual Directors \nincluding Chairman. \nThe Company is committed to benchmark itself with best practices \nand standards in all areas including Corporate Governance. T o \nthis end, the Board has the analytical and functional support \nof Committee(s) of the Board, Audit Committee, Nomination \n& Remuneration Committee, Risk Management Committee & \nCorporate Social Responsibility Committee. The system brings \ninsight & effectiveness in to the designated areas of Corporate \nGovernance.\nCOMMITTEES OF THE BOARD\nThe Board has Seven Committees established in Compliance with the provisions of applicable laws/statutes, and to meet the business \nrequirements. These are :\n1. Audit  Committee, \n2. Nomina tion and Remuneration Committee, \n3. Corpor ate Social Responsibility Committee, \n4. Stak eholders Relationship Committee,\n5. Share T ransfer & Allotment Committee,\n6. Fina nce Committee and\n7. Risk Managem ent Committee.\nThe details with respect to the composition, terms of reference, \nnumber of meetings held etc. of these Committees are given in the \nReport on Corporate Governance, which forms part of this Annual \nReport.\nCODE OF CONDUCT FOR PREVENTION OF INSIDER TRADING \nAND FAIR DISCLOSURE OF UNPUBLISHED PRICE SENSITIVE \nINFORMATION\nIn terms of the SEBI (Prohibition of Insider Trading) Regulations, \n2015, the Company has adopted a \u201cCode of Conduct for Prohibition \nof Insider Trading\u201d , the Company has also adopted a \u201cCode of \nPractices and Procedure for Fair Disclosure of Unpublished Price \nSensitive Information\u201d .The Code of Conduct for Prohibition of Insider Trading and Code of Practices and Procedure for Fair Disclosure of Unpublished \nPrice Sensitive Information are drawn up on the principle that the \nCompany\u2019s directors and employees owe a fiduciary duty, amongst \nothers, to the shareholders of the Company to place the interest of \nshareholders above their own and conduct their personal securities \ntransactions in a manner that does not give rise to any conflict of \ninterest. These codes lay down the mechanism for ensuring timely \nand adequate disclosure of Unpublished Price Sensitive Information \n(\u201cUPSI\u201d) to the investor community by the Company to enable them \ntake informed investment decisions with regard to its securities.\nThe Code of Conduct for Prohibition of Insider Trading prescribes \nthe procedure for trading in securities of the Company and the disclosures to be made by persons covered under the Insider \nTrading Policy with respect to their shareholding in the Company, \nboth direct and indirect. \nDIRECTORS\u2019 RESPONSIBILITY STATEMENT\nPursuant to the provisions of Section 134(5)", "start_char_idx": 0, "end_char_idx": 4011, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3656b263-f6dc-407a-8f22-b99fcaf11f00": {"__data__": {"id_": "3656b263-f6dc-407a-8f22-b99fcaf11f00", "embedding": null, "metadata": {"page_label": "26", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "8b8cc4d4-10aa-4bbe-8908-700b6b83c3b7", "node_type": null, "metadata": {"page_label": "26", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "54953f13a109fa46b26060134b92c1a586e4c4e701d1000e56285424c1ea27b4"}, "2": {"node_id": "fd61d6bb-37f3-4a7e-bd4b-3fd19442830b", "node_type": null, "metadata": {"page_label": "26", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f76b368c7a17bdf16e7eec6aafb7b507716923847b69dc120ba8235d73675dad"}}, "hash": "7075a3347e0e83dcf3e3dfe0a23fcde8c130247905887c73536310f7d74bdb57", "text": "STATEMENT\nPursuant to the provisions of Section 134(5) the Directors state that:\n1. In the preparation of annual accounts for the year ended the \n31st March, 2022, the applicable Accounting Standards read with requirements set out under Schedule III to the Act, have \nbeen followed along with proper explanation relating to material \ndepartures.\n2. The Directors have selected such accounting policies and \napplied them consistently and made judgments and estimatesthat are reasonable and prudent so as to give a true and fair\nview of the state of affairs of the Company as at the 31st March, \n2022 and of the Profit of the Company for the year ended on \nthat date.\n3. The Directors have taken proper and sufficient care for the \nmaintenance of adequate accounting records in accordance with \nthe provisions of the Companies Act, 2013 for safeguarding the \nassets of the Company and for preventing and detecting fraud\nand other irregularities.\n4. The Directors have prepared the annual accounts on a going \nconcern basis.\n5. The Directors have laid down Internal Financial Controls to \nbe followed by the Company and that such Internal Financial Controls are adequate and operating effectively, and\n6. The Directors have devised proper systems to ensure \ncompliance with the provisions of all the applicable laws andthat such Systems are adequate and operating effectively.\nPOLICIES OF THE COMPANY\nThe Company is committed to high ethical standards in its business transactions guided by its value systems. The Listing Regulations \nmandate formulation of certain policies for listed companies. \nAccordingly, the Board of Directors has from time to time framed \nand approved policies as required by the Listing Regulations as \nwell as under the Act. These policies are reviewed by the Board at \nperiodic intervals.", "start_char_idx": 3957, "end_char_idx": 5770, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "beaec4fc-290c-466c-a4e5-53a904efd3ca": {"__data__": {"id_": "beaec4fc-290c-466c-a4e5-53a904efd3ca", "embedding": null, "metadata": {"page_label": "27", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "213a1bdf-f206-434d-8d19-6b6454426ec3", "node_type": null, "metadata": {"page_label": "27", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "528d88ce8469ddac331b6477a937ee32ad5946b35b6b3bb74a7b76fe80f22a13"}, "3": {"node_id": "22515ebc-3df2-495e-91ed-7bc609cbd676", "node_type": null, "metadata": {"page_label": "27", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ff5658946c6f03c004d8504071873d6dd3e5b715e70a7f35af1ab76547aee3db"}}, "hash": "e4aa000ff1a353633108e03a0cab3913be35908c6f7915d01e1bb622c4705c66", "text": "Sandhar Technologies Limited26\nSome of the key policies that have been adopted till date are as \nfollows:\nS. No. Name of Policy\n1. Code of Conduct Policy\n2. Determination of Materiality and Dealing with Related \nParty Transactions\n3. Remuneration Policy\n4. Whistle Blower Policy\n5. Independent Director Policy\n6. Policy on Material Subsidiaries\n7. Code of Conduct for Prohibition of Insider Trading\n8. Corporate Social Responsibility Policy\n9. Policy for preservation of Documents and Archival of \nDocuments\n10. Policy on familiarisation of Independent Directors\n11. Policy for Determination of Materiality of Events\n12. Dividend Distribution Policy\n13. Risk Management Policy\n14. Board Diversity Policy\n15. Business Responsibility Policy\nThe Polices are available on the Company\u2019s website on the link  \nhttps://sandhargroup.com\nRISK MANAGEMENT \nPursuant to Section 134 (3) (n) of the Companies Act, 2013 the Company constituted a Risk Management Committee, with an \nobjective to assist the Board in: \n\u2022 Implem enting Risk Management Policy frameworks;\n\u2022 Ov erseeing and approving the Company\u2019s enterprise wide risk\nmanagement framework; and \n\u2022 Ov erseeing that all the risks that the Company faces such\nas strategic, financial, credit, market, liquidity, property, IT, \nlegal, regulatory, reputational, employee and other risks have \nbeen identified and assessed and there is an adequate risk \nmanagement infrastructure in place capable of addressing\nthose risks.\nFAMILIARISATION PROGRAMMES\nWith a view to familiarize the independent directors with the \nCompany\u2019s operations, as required under regulation 25(7) of the \nSEBI Listing Regulations, 2015, the Company held familiarization \nprogrammes for the Independent Directors on an ongoing and \ncontinuous basis. The details of the familiarization programmes is \nplaced on company website. https://sandhargroup.com\nVIGIL MECHANISM / WHISTLE BLOWER POLICY\nThe Vigil Mechanism of the Company, which also incorporates a Whistle Blower Policy is in place. There has been no case to report \nfor the Financial Year 2021-2022, no individual was denied access \nto the Audit Committee for reporting concerns, if any. \nDISCLOSURE UNDER SEXUAL HARASSMENT \nOF WOMEN AT WORK PLACE (PREVENTION, PROHIBITION & REDRESSAL) ACT, 2013\nThe Company has Zero tolerance towards sexual harassment at \nthe workplace and to this end, has adopted a policy in line with \nthe Prevention of Sexual Harassment of Women at Workplace \n(Prevention, Prohibition and Redressal) Act, 2013 and rules made thereunder. All employees (permanent, contractual, temporary, trainees, etc.) are covered under the said Policy. An Internal \nCommittee (IC) has also been set up to redress complaint received \non sexual harassment.\nDuring the financial year under review, the IC received no complaint \nof sexual harassment.\nAUDITORS & AUDITORS\u2019 REPORT\nSTATUTORY AUDITOR\nM/s. BSR & Co. LLP , Chartered Accountants (Firm\u2019s Registration No. \n101248W/W-100022), were appointed as the Statutory Auditors \nfor the period of five years commencing from the conclusion of \nthe 25th Annual General Meeting until the conclusion of the \n30th Annual General Meeting. Accordingly M/s BSR & Co. LLP is \ncompleting their first term of five years at the conclusion of this \nAnnual General Meeting.\nThe Audit Committee and the Board of Directors has recommended \nthe re-appointment of M/s. BSR & Co. LLP , Chartered Accountants as statutory Auditor of the Company for further term of five year \ncommencing from the conclusion of the 30th Annual General \nMeeting until the conclusion of 35th Annual General Meeting.\nThe Auditors\u2019 Reports for the financial year 2021-22, including the \none on Internal Financial Controls are self explanatory and does \nnot carry any", "start_char_idx": 0, "end_char_idx": 3746, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "22515ebc-3df2-495e-91ed-7bc609cbd676": {"__data__": {"id_": "22515ebc-3df2-495e-91ed-7bc609cbd676", "embedding": null, "metadata": {"page_label": "27", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "213a1bdf-f206-434d-8d19-6b6454426ec3", "node_type": null, "metadata": {"page_label": "27", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "528d88ce8469ddac331b6477a937ee32ad5946b35b6b3bb74a7b76fe80f22a13"}, "2": {"node_id": "beaec4fc-290c-466c-a4e5-53a904efd3ca", "node_type": null, "metadata": {"page_label": "27", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "e4aa000ff1a353633108e03a0cab3913be35908c6f7915d01e1bb622c4705c66"}}, "hash": "ff5658946c6f03c004d8504071873d6dd3e5b715e70a7f35af1ab76547aee3db", "text": "including the \none on Internal Financial Controls are self explanatory and does \nnot carry any observation/qualification/ adverse remarks etc. or \ninfirmity in the Company\u2019s affairs.\nSECRETARIAL AUDITORS\nAs required u/s 204 of the Companies Act 2013 and rules hereunder, \nM/s K.K Sachdeva & Associates, Practicing Company Secretaries \nshall be re-appointed as the Secretarial Auditors of the Company to \nconduct Secretarial Audits for the Financial Year 2022-2023 .\nSECRETARIAL AUDIT REPORT\nThe Secretarial Audit Report for the financial year ended 31st March, 2022 is set out in Annexure-II  to this report. The Secretarial Audit \nReports is self explanatory and does not contain any qualification, reservation or adverse remark or disclaimer.\nINTERNAL AUDITORS \nThe Board on the recommendation of Audit Committee approved the appointment of M/S GSA & Associates LLP , Chartered \nAccountants, Internal Auditors, for conducting the Internal Audit of \nthe Company for the Financial Year 2022-2023.\nCOST AUDITORS\nThe Board re-appointed M/s. Satija & Co, Chartered Accountants as the Cost auditors of the Company to conduct the cost audit of \nthe Company for the Financial Year 2022-23. The Company has \nmaintained accounts and records as specified under sub-section (1) \nof 148 of the Act.\nINTERNAL CONTROL SYSTEMS AND ADEQUACY \nTHEREOF\nThe Company\u2019s internal control systems as laid down are \ncommensurate with the nature of its business, the size and the \ncomplexity of its operations. These are tested and certified by \nStatutory as well as Internal Auditors and cover all factories and \nkey areas of business. Significant audit observations and follow up \naction thereon are reported to the Audit Committee. The Audit \nCommittee, as aforesaid, reviews adequacy and effectiveness of \nthe Company\u2019s internal control environment and monitors the", "start_char_idx": 3652, "end_char_idx": 5496, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "69532168-53ba-435c-a1a7-3705d1e4897f": {"__data__": {"id_": "69532168-53ba-435c-a1a7-3705d1e4897f", "embedding": null, "metadata": {"page_label": "28", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "95859443-2968-445e-bf80-08c3ae2994f3", "node_type": null, "metadata": {"page_label": "28", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "e70ec3b68c28a1a057120375702590ce5b00077223b82acb41b4497322505786"}, "3": {"node_id": "f31960a4-ce5b-4fc3-bd27-837b51264b78", "node_type": null, "metadata": {"page_label": "28", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c5e8cb9a3c42309c53b322e904a297a20676a6a08ae27989ce996ef080664f76"}}, "hash": "77f514b471329a0f95d78d953e6905d8e2ac1ac86d78742211a06bcabf0e4399", "text": "27\nAnnual Report 2021-22\nimplementation of audit recommendations, including those relating \nto strengthening and adequacy of the Company\u2019s Risk Management \npolicies and systems.\nPARTICULARS OF EMPLOYEES AND RELATED \nDISCLOSURES\nA Statement containing Particulars of Employees as required under \nSection 197(12) read with Rule 5(1) of the Companies (Appointment \n& Remuneration of Managerial Personnel) Rules, 2014 is annexed \nas Annexure- III  of this Annual Report. \nFurther, a statement showing the names and other particulars of employees drawing remuneration in excess of the limits as set out \nin the Rules 5(2) and 5(3) of the aforesaid Rules forms part of this \nReport. However, in terms of first provision of section 136(1) of the \nAct, the Annual Report and Accounts are being sent to the members \nand others entitled thereto, excluding the aforesaid information. \nThe said information is available for inspection at the Registered \nOffice of the Company during business hours on working days up to \nthe date of the ensuing Annual General Meeting. A copy thereof, will \nbe sent to the members of the company on the request. \nCORPORATE SOCIAL RESPONSIBILITY (CSR) \nIn compliance with Section 135 of the Companies Act, 2013 read with the Companies (Corporate Social Responsibility Policy), Rules, \n2014, the Company has established Corporate Social Responsibility \nCommittee (the \u201cCSR Committee\u201d) and statutory disclosures \npertaining to the CSR Committee and an Annual Report on CSR \nactivities forms part of this Report as Annexure IV . \nThe CSR Policy as approved by the Board is available on the website \nof the Company i.e. www.sandhargroup.com\nCONSERVATION OF ENERGY, TECHNOLOGY \nABSORPTION, FOREIGN EXCHANGE INFLOW AND OUTFLOW AND RESEARCH & DEVELOPMENT\nThe information pertaining to conservation of Energy, T echnology \nAbsorption and Foreign Exchange Inflow and Outflow and Research \n& Development activities carried on by the Company pursuant to \nSection 134(3) (m) of the Companies Act, 2013 read with Rule 8(3) \nof the Companies (Accounts) Rules, 2014 annexed as Annexure V .  \nINVESTOR EDUCATION & PROTECTION FUND\nDuring the year under review there is no amount which is required \nto be transferred to the Investors Education & Protection Fund as \nper the provisions of section 125 (2) of the Companies Act, 2013.\nBUSINESS RESPONSIBILITY REPORT\nThe Business Responsibility Report as stipulated under regulation \n34 (2) (f) of SEBI (Listing Obligations and Disclosure Requirements) \nRegulations 2015, is presented in a separate section forming part of \nthe annual report.\nCREDIT RATING\nDuring the year under review India Rating & Research, a credit rating agency registered with SEBI had given the credit ratings as \nfollows: \nS. \nNo.Name of Facilities Credit Rating\n1. Working Capital \nFacilitiesLong T erm Ratings: IND AA-/stable\n2. Commercial Paper \nFacilitiesShort T erm Ratings: IND A1+DETAILS OF SIGNIFICANT AND MATERIAL ORDERS \nDISCLOSURES PASSED BY THE REGULATORS OR COURTS OR \nTRIBUNALS IMPACTING THE GOING CONCERN STATUS AND \nCOMPANY\u2019S OPERATIONS IN FUTURE\nThere was no significant and material order passed by the regulators \nor Courts or Tribunals impacting the going concern status and \nCompany\u2019s operations in future.\nSECRETARIAL STANDARDS ISSUED BY THE \nINSTITUTE OF COMPANY SECRETARIES OF INDIA \nThe Directors state that applicable Secretarial Standards have been \nfollowed during the financial year 2021-2022.\nANNUAL RETURN\nPursuant to the applicable provisions of the Act read with the rules made thereunder, the copy of the Annual Return is available on \nthe website of the Company. The weblink of such annual return is \nhttps ://sandhargroup.com\nFRAUD", "start_char_idx": 0, "end_char_idx": 3690, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f31960a4-ce5b-4fc3-bd27-837b51264b78": {"__data__": {"id_": "f31960a4-ce5b-4fc3-bd27-837b51264b78", "embedding": null, "metadata": {"page_label": "28", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "95859443-2968-445e-bf80-08c3ae2994f3", "node_type": null, "metadata": {"page_label": "28", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "e70ec3b68c28a1a057120375702590ce5b00077223b82acb41b4497322505786"}, "2": {"node_id": "69532168-53ba-435c-a1a7-3705d1e4897f", "node_type": null, "metadata": {"page_label": "28", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "77f514b471329a0f95d78d953e6905d8e2ac1ac86d78742211a06bcabf0e4399"}}, "hash": "c5e8cb9a3c42309c53b322e904a297a20676a6a08ae27989ce996ef080664f76", "text": "of such annual return is \nhttps ://sandhargroup.com\nFRAUD REPORTING\nDuring the year under review, no fraud has been reported by \nAuditors under sub-section (12) of Section 143 of the Companies \nAct, 2013.\nCAUTIONARY STATEMENT\nStatements in the Annual Report, including those which relate to Management Discussion and Analysis, describing the Company\u2019s \nobjectives, projections, estimates and expectations, may constitute \n\u2018forward looking statements\u2019 within the meaning of applicable laws \nand regulations. Although the expectations are based on reasonable \nassumptions, the actual results might differ.\nPERSONNEL & INDUSTRIAL RELATIONS\nCordial atmosphere across functional verticals / units contributed, to the overall satisfactory performance of the Company.  The \nDirectors place on record their deep appreciation of the inspiring \nand motivating leadership provided by the Co-Chairman & \nManaging Director, ably supported by Chief Financial Officer and \nCompany Secretary and the commendable team work done by the \nexecutives, staff and workers at all levels in various units at different \nlocations.\nACKNOWLEDGEMENT\nYour Directors are grateful for the co-operation and guidance received from the Banks. The Board specially wishes to place \non record their sincerest gratitude for the patronage it received \nfrom Hero MotoCorp Limited, Honda Cars India Limited, Honda \nMotorcycle & Scooters Limited, TVS Motor Company Limited, JCB \nIndia and Royal Enfield.\nFor and on behalf of the Board of Directors of\nSandhar T echnologies Limited\nSd/-  Sd/ - \nD. N. Davar  Ja yant Davar\nChairman   Co-Cha irman &  \nDIN: 00002008 Managing D irector \nDIN: 00100801\nPlace : Gurgaon Date: 18th May 2022", "start_char_idx": 3633, "end_char_idx": 5322, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fd97a6de-7c0f-49cf-a97d-f144aa9c9e1a": {"__data__": {"id_": "fd97a6de-7c0f-49cf-a97d-f144aa9c9e1a", "embedding": null, "metadata": {"page_label": "29", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "f5877961-1a83-4b16-8d68-b5dcb16a3e8a", "node_type": null, "metadata": {"page_label": "29", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c7bc676a8eda985dd4a3918931031db904aa9c69fce0c473df3fad68e7385dea"}, "3": {"node_id": "3e8172f5-f17c-44ed-922c-ea7369bbc17e", "node_type": null, "metadata": {"page_label": "29", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4bd930584159599dfc9b0391218252e1fcb82a38b551848faff7494ab64f2ec4"}}, "hash": "feb21aba5f1929164b8911c60e0437c5cef01354631e3d374dd0dc6ed3cf9db3", "text": "Sandhar Technologies Limited28\nAnnexure IA to Directors\u2019 Report, 2022\nPolicy for Selection of Directors and determining Director\u2019s Independence\nBACKGROUND\nSandhar T echnologies Limited {including its subsidiaries} \n(hereinafter referred as the \u2018Company\u2019) believes in the conduct \nof its affairs in a fair and transparent manner by adopting highest \nstandards of professionalism, honesty, integrity and ethical in \ncomplete compliance of laws. \nObjective\nIn order to comply with the requirements of Section 178 of the \nCompanies Act, 2013 and Regulation 19 of the SEBI Listing \nRegulations and any other applicable provisions, the Nomination \nand Remuneration Committee of the Board of Directors of the \nCompany (the \u201cCommittee\u201d) had formulated this policy (the \u201cPolicy\u201d).\nThe key objectives of the Policy are as follows:\nT o  formulate the criteria for determining qualifications, \ncompetencies, positive attributes and independence for appointment \nof a Director (Executive / Non-Executive) and recommend to the \nBoard of Directors of the Company (the \u201cBoard\u201d), policies relating to \nthe remuneration (payable in whatever form) of the Directors, Key \nManagerial Personnel and other Employees.\na) T o formulate criteria for evaluation of the members of the \nBoard and provide necessary report to the Board for further \nevaluation by the Board.\nb) T o provide for Key Managerial Personnel and Senior\nManagement reward linked incentives directly linked to their effort, performance, dedication and achievement relating to \nthe Company\u2019s operations.\nc) T o retain, motivate and promote talent and to ensure long \nterm sustainability of talented managerial persons and create \ncompetitive advantage.\nd) T o devise a Policy on Board Diversity.\ne) T o develop a succession plan for the Board and to regularly \nreview the plan.\nf) T o determine whether to extend or continue the term of \nappointment of the Independent Director(s), on the basis of the report of performance evaluation of Independent Directors.\nAUTHORITY FOR LAYING DOWN THE CRITERIA FOR PERFORMANCE EVALUATION OF BOARD & INDEPENDENT \nDIRECTORS\nThe Nomination & Remuneration Committee of the Company shall \nformulate the criteria for performance evaluation of the Board & \nIndependent Directors, which shall be approved by the Board. The evaluation shall be done by the entire Board (excluding the director \nbeing evaluated). The criteria shall be reviewed by the Nomination & \nRemuneration Committee and the Board from time to time.BRIEF OVERVIEW OF THE PROVISIONS OF COMPANIES ACT, \n2013 & REGULATION 19 OF SEBI (LISTING OBLIGATIONS AND \nDISCLOSURE REQUIREMENTS) REGULATIONS, 2015\nIn order to comply with the requirements of Section 178 of the \nCompanies Act, 2013 and Regulation 19 read with Schedule II to \nthe SEBI Listing Regulations, the Nomination and Remuneration \nCommittee has laid down the criteria for performance evaluation \nof the Board as a whole, its Committees and individual directors. \nBased thereon, the evaluation is carried out by the Nomination and \nRemuneration Committee and the Board. \nThe Nomination and Remuneration Committee shall identify \npersons who are qualified to become directors and who may be \nappointed in senior management in accordance with the criteria laid \ndown, recommend to the Board their appointment and removal and \nshall specify the manner for effective evaluation of performance of \nBoard, it\u2019s committees and individual director\u2019s Section 178 of the \nCompanies act, 2013 (Meetings of Board and its Powers) Rules \n2014).\nThe performance evaluation of independent directors (as defined \nin these provisions) shall be done by the entire Board of Directors, \nexcluding the director being evaluated. On the basis of the report of \nperformance evaluation, it shall be determined whether to extend \nor continue the term of appointment of the independent director \nSection 149 of the Companies act 2013 read with  \u2013 Schedule IV & Companies (Appointment and Qualification of Directors) Rules 2014", "start_char_idx": 0, "end_char_idx": 3999, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3e8172f5-f17c-44ed-922c-ea7369bbc17e": {"__data__": {"id_": "3e8172f5-f17c-44ed-922c-ea7369bbc17e", "embedding": null, "metadata": {"page_label": "29", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "f5877961-1a83-4b16-8d68-b5dcb16a3e8a", "node_type": null, "metadata": {"page_label": "29", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c7bc676a8eda985dd4a3918931031db904aa9c69fce0c473df3fad68e7385dea"}, "2": {"node_id": "fd97a6de-7c0f-49cf-a97d-f144aa9c9e1a", "node_type": null, "metadata": {"page_label": "29", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "feb21aba5f1929164b8911c60e0437c5cef01354631e3d374dd0dc6ed3cf9db3"}}, "hash": "4bd930584159599dfc9b0391218252e1fcb82a38b551848faff7494ab64f2ec4", "text": "with  \u2013 Schedule IV & Companies (Appointment and Qualification of Directors) Rules 2014 \n& Regulation 19 read with Schedule II to the Listing Regulations.\nCode for Independent Directors has been laid down. (Section 149 \u2013 \nSchedule IV & Regulation 19 read with Schedule II to the SEBI Listing \nRegulations.\nQualifications for appointment of Directors (including \nIndependent Directors):\n\u2022 P ersons of eminence, standing and knowledge with significant \nachievements in business, professions and/or public service.\n\u2022 Their financia l or business literacy/skills.\n\u2022 Their indust ry experience.\n\u2022 Appropria te other qualification/experience to meet the \nobjectives of the Company.\n\u2022 P ersons whose name is included in the data bank as per\nRule 6 of the Companies (Appointment and Qualification of \nDirectors) Rules,2014.\nThe Nomination and Remuneration Committee shall have discretion to consider and fix any other criteria or norms for \nselection of the most suitable candidate/s.", "start_char_idx": 3912, "end_char_idx": 4888, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "57ed82a8-f7c9-40d2-a935-4a385e75f1dc": {"__data__": {"id_": "57ed82a8-f7c9-40d2-a935-4a385e75f1dc", "embedding": null, "metadata": {"page_label": "30", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c1cd6fa9-ee96-49cf-8683-adfb49a5c837", "node_type": null, "metadata": {"page_label": "30", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "01456ac759499ed7a9c60bdd3407011898717e50585be7be250f48d1d896709c"}, "3": {"node_id": "460cfcdb-f68e-4c90-a14c-298bc42bc804", "node_type": null, "metadata": {"page_label": "30", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "0458e07966affa81ecbad01faaf7b275ef851e4a864654faaf6870010647cafd"}}, "hash": "daa537b9f320b58a304df1cdc60d4db6a95c1ab5dd9b4f946d8b93ae8aaebf90", "text": "29\nAnnual Report 2021-22\nPositive attributes of Directors (including Independent \nDirectors):\n\u2022 Directors are to demonstrate integrity, credibility, \ntrustworthiness, ability to handle conflict constructively, and the willingness to address issues proactively.\n\u2022 Activ ely update their knowledge and skills with the latest\ndevelopments in the industry, market conditions and applicable legal provisions.\n\u2022 Willingness to devote sufficient time and attention to the \nCompany\u2019s business and discharge their responsibilities.\n\u2022 T o assist in bringing independent judgment to bear on\nthe Board\u2019s deliberations especially on issues of strategy, performance, risk management, resources, key appointments \nand standards of conduct.\n\u2022 Abilit y to develop a good working relationship with other Board \nmembers and contribute to the Board\u2019s working relationship \nwith the senior management of the Company.\n\u2022 T o act within their authority, assist in protecting the legitimate \ninterests of the Company, its shareholders and employees.\n\u2022 Independent Directors to meet the requirements of the \nCompanies Act, 2013 read with the Rules made there under and SEBI Listing Regulations as amended from time to time.\nFor appointment of KMP/Senior Management:\n\u2022 T o possess the required qualifications, experience, skills \nand expertise to effectively discharge their duties andresponsibilities.\n\u2022 T o practice and encourage professionalism and transparent\nworking environment.\n\u2022 T o build teams and carry the team members along for achieving \nthe goals/objectives and corporate mission. \n\u2022 T o adhere strictly to code of conduct.\nINDIVIDUAL DIRECTOR EVALUATION & OVERALL BOARD EVALUATION PROCESS\nThe criteria are based for assessment of peer directors and \nassessment of the overall performance of the Board.\nEach Director has to complete an evaluation sheet by giving the \nappropriate rating number related to each of the criteria mentioned \nbelow that most closely reflects : -\n\u2022 performance of individua l peer directors, and \n\u2022 o verall performance of the Board.\nFor each of the criteria, rating number ranges between 1 and 5 as follows : -\n01-indicating minimum positive.\n05-indicating maximum positive.\n00- indicating where the particular criterion is not applicable or\nDirector does not have enough knowledge or information.\nSeparate sheet would be provided to each director for evaluation.\nThe ratings will be compiled and placed before the Board for \ndiscussions and evaluation.\nThe evaluation exercise is to be completed within a time frame.RATING CRITERIA (Ratings from 1-5)\nINDIVIDUAL PEER REVIEW (by all directors)\n\u2022 Whether the Directors uphold ethical standards of honesty\nand virtue?\n\u2022 Whether the Directors have appropriate qualifications to \nmeet the objectives of the Company?\n\u2022 Whether they have financial/accounting or business literacy/\nskills?\n\u2022 Whether the y have automotive industry knowledge?\n\u2022 How actively and successfully do they refresh their knowledge \nand skill & are they up-to-date with the latest developments\nin areas such as the corporate governance framework and\nfinancial reporting and in the automotive industry and market \nconditions?\n\u2022 How well prepared and well informed are they for Board/\nCommittee meetings?\n\u2022 Do the y show willingness to spend time and effort learning\nabout the Company and its business?\n\u2022 Is the attendance of Directors at Board /Committee meetings \nsatisfactory?\n\u2022 Do they actively participate in the Board /Committee meetings?\n\u2022 Ca n they present their views convincingly, yet diplomatically?\n\u2022 Do the y listen to the views of others? \n\u2022 How cordial are their relationships with other Board/\nCommittee members and Senior Management? \n\u2022 What have been the quality and value of Director\u2019s\ncontributions at Board/Committee meetings? \n\u2022 What has been their contribut ion to the development of\nstrategy and risk management and how successfully theyhave brought their knowledge and experience to bear in the\nconsideration of these areas? \n\u2022 Where necessary, how resolute are they in holding to   their \nviews and resisting pressure from others? \n\u2022 How effectively have they", "start_char_idx": 0, "end_char_idx": 4115, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "460cfcdb-f68e-4c90-a14c-298bc42bc804": {"__data__": {"id_": "460cfcdb-f68e-4c90-a14c-298bc42bc804", "embedding": null, "metadata": {"page_label": "30", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c1cd6fa9-ee96-49cf-8683-adfb49a5c837", "node_type": null, "metadata": {"page_label": "30", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "01456ac759499ed7a9c60bdd3407011898717e50585be7be250f48d1d896709c"}, "2": {"node_id": "57ed82a8-f7c9-40d2-a935-4a385e75f1dc", "node_type": null, "metadata": {"page_label": "30", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "daa537b9f320b58a304df1cdc60d4db6a95c1ab5dd9b4f946d8b93ae8aaebf90"}}, "hash": "0458e07966affa81ecbad01faaf7b275ef851e4a864654faaf6870010647cafd", "text": "  their \nviews and resisting pressure from others? \n\u2022 How effectively have they followed up matters about which \nthey have expressed concern?\n\u2022 How well do they communicate with other Board/Committee \nmembers, senior management and others? \nBOARD/COMMITTEEE V ALUATION (by all directors):\n\u2022 Whether Board / Committee have diversity of experiences,\nbackgrounds & appropriate composition?\n\u2022 Whether Board / Committee monitor compliance with \ncorporate governance, laws, regulations and guidelines?\n\u2022 Whether Board / Committee demonstrate integrity, credibility, \ntrustworthiness, an ability to handle conflict constructively, \nand the willingness to address issues proactively?\n\u2022 Whether Board / Committee dedicate appropriate time and \nresources needed to execute their responsibilities?\n\u2022 Whether Agenda and rela ted information are circulated in\nadvance of Board / Committee meetings to allow Directors sufficient time to study and understand the information?", "start_char_idx": 4036, "end_char_idx": 4996, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "91c523d0-b087-4801-8e36-23b629e25268": {"__data__": {"id_": "91c523d0-b087-4801-8e36-23b629e25268", "embedding": null, "metadata": {"page_label": "31", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "065e84a8-d342-4e43-867f-2d8e5c0f54f5", "node_type": null, "metadata": {"page_label": "31", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "bf99a4210e5a23066cf1d5206680e2055fcb2998f5d8a2f67b4e0f1c2e641bad"}, "3": {"node_id": "8e3b3cd1-73e8-40ec-b91d-87fc0250dabf", "node_type": null, "metadata": {"page_label": "31", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "562fc85cb223010c3416a71f04a7ef299143ef44782a3bf9d816ef8747344e8f"}}, "hash": "bb9c114ffe66f53b5283136ed1b0a91891999460eb1ababefdba5af11fa18757", "text": "Sandhar Technologies Limited30\n\u2022 Whether written materials provided to Board / Committee \nmembers are relevant and concise?\n\u2022 Whether the Chairman encourages inputs on agenda of Board \n/ Committee meetings from their members, management, the \ninternal auditors, and the independent auditor?\n\u2022 Whether meetings of Board / Committee are conducted \neffectively, with sufficient time spent on significant matters?\n\u2022 How well does management respond to request from the \nBoard/ Committee for clarification or additional information?\n\u2022 Whether proper minut es are maintained of each meeting of\nBoard / Committee?\n\u2022 Whether Board / Committee meetings are held with enough \nfrequency to fulfil the Board\u2019s /Committee\u2019s duties?\n\u2022 Whether Board / Committee {as required} consider the quality \nand appropriateness of financial/ accounting and reporting,including the transparency of disclosures?\n\u2022 Whether Board / Committee consider the statutory audit plan \nand provide recommendations?\n\u2022 Whether Board / Committee ensure that management takes \naction to achieve resolution when there are repeat comments from statutory auditors?\n\u2022 Whether adjustments to the financial statements that resulted \nfrom the statutory audit are reviewed by the Audit Committee, regardless of whether they were recorded by management?\n\u2022 Whether Board / Committee oversee the role of the statutory \nauditors and have an effective process to evaluate the auditor\u2019s qualifications and performance?\n\u2022 Whether Board / Committee review the audit fees paid to the \nstatutory auditors?\n\u2022 Whether Board/ Committee consider internal audit reports, \nmanagement\u2019s responses, and steps toward improvement?\n\u2022 Whether Board/ Committee oversee the process and are \nnotified of communications received from governmental or regulatory agencies related to alleged violations or areas of\nnon-compliance?\n\u2022 Whether the contributions of the Board/ Committee to \nensuring robust and effective risk management are adequate?\nEVALUATION CRITERIA FOR INDEPENDENT DIRECTORS\nEach Independent director shall be evaluated by all other Directors \nof the Board but not by the Independent Director themselves.\nSection 150 of the Companies Act, 2013 provides that \u201can \nindependent director can be selected from a data bank maintained \nby any-body, institute or association, as may be notified by the \nCentral Government. The data bank would contain names, addresses \nand qualifications of persons who are eligible and willing to act as \nindependent directors. The company needs to ensure exercise of \ndue diligence before selecting an independent director from the \ndata bank\u201d .Rating Criteria for PEER REVIEW (by all Directors) as stated hereinabove shall also apply to Independent directors to the extent \nthere is no overlapping with the Rating Criteria of Independent \nDirectors as stated hereinafter.\nWhether Independent director/s (ID) follow/professional Conduct, \ncarry out their Roles and Functions and Duties as required in section \n149 and Schedule IV of the Companies Act 2013 & given herein \nbelow?\nEvaluation based on professional conduct\n\u2022 Whether ID upholds ethical standards of integrity and probity?\n\u2022 Whether ID acts objectively and constructively while exercising \ntheir duties?\n\u2022 Whether ID exercises his/her responsibilities in a bona fide \nmanner in the interest of the Company?\n\u2022 Whether ID devotes sufficient time and attention to his/her \nprofessional obligations for informed and balanced decision\nmaking?\n\u2022 Whether ID not allow any extraneous considerations that will \nvitiate his/her exercise of objective independent judgment in the paramount interest of the Company as a whole, while \nconcurring in or dissenting from the collective judgment of the \nBoard in its decision making?\n\u2022 Whether ID does not abuse his/her positions to the detriment \nof the Company or its shareholders or for the purpose ofgaining direct or indirect personal advantage or advantage for \nany associated person?\n\u2022 Whether ID refrains from any action that would lead to loss of \nhis/her independence?\n\u2022 Where circumstances arise which make an independent\ndirector lose his/her independence, whether the independent \ndirector has immediately informed the Board accordingly?\n\u2022 Whether ID assists the Company in implementing the best \ncorporate", "start_char_idx": 0, "end_char_idx": 4279, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8e3b3cd1-73e8-40ec-b91d-87fc0250dabf": {"__data__": {"id_": "8e3b3cd1-73e8-40ec-b91d-87fc0250dabf", "embedding": null, "metadata": {"page_label": "31", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "065e84a8-d342-4e43-867f-2d8e5c0f54f5", "node_type": null, "metadata": {"page_label": "31", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "bf99a4210e5a23066cf1d5206680e2055fcb2998f5d8a2f67b4e0f1c2e641bad"}, "2": {"node_id": "91c523d0-b087-4801-8e36-23b629e25268", "node_type": null, "metadata": {"page_label": "31", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "bb9c114ffe66f53b5283136ed1b0a91891999460eb1ababefdba5af11fa18757"}}, "hash": "562fc85cb223010c3416a71f04a7ef299143ef44782a3bf9d816ef8747344e8f", "text": "accordingly?\n\u2022 Whether ID assists the Company in implementing the best \ncorporate governance practices?\nEvaluation based on Role and functions\n\u2022 Whether ID helps in bringing an independent judgment to bear \non the Board\u2019s deliberations especially on issues of strategy, performance, risk management, resources, key appointments \nand standards of conduct?\n\u2022 Whether ID brings an objective view in the evaluation of the \nperformance of Board and management?\n\u2022 Whether ID organization the performance of management in \nmeeting agreed goals and objectives and monitor the reporting \nof performance?\n\u2022 Whether ID satisfies himself/herself on the integrity of \nfinancial information and that financial control and the systems of risk management are robust and defensible?", "start_char_idx": 4198, "end_char_idx": 4963, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "58152503-bdba-4773-b54d-66bda509c254": {"__data__": {"id_": "58152503-bdba-4773-b54d-66bda509c254", "embedding": null, "metadata": {"page_label": "32", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "368441f1-1043-4f82-9eeb-802c55f84ca2", "node_type": null, "metadata": {"page_label": "32", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c7a295fa85a8a10b3f71a0248c546ac948167e08926bd0235b20f2245a9f18fb"}}, "hash": "c7a295fa85a8a10b3f71a0248c546ac948167e08926bd0235b20f2245a9f18fb", "text": "31\nAnnual Report 2021-22\n\u2022 Whether ID has taken actions to safeguard the interests of all \nstakeholders, particularly the minority shareholders?\n\u2022 Whether IDs balances the conflicting interest of the \nstakeholders?\n\u2022 Whether ID during the Board/ Committee meetings along \nwith other members determines appropriate levels of\nremuneration of executive directors, key managerial personnel \nand senior management and has a prime role in appointing and \nwhere necessary recommend removal of executive directors, \nkey managerial personnel and senior management?\n\u2022 Whether ID moderates and arbitrates in the interest of \nthe Company as a whole, in situations of conflict between \nmanagement and shareholder\u2019s interest?\nEvaluation based on Duties \n\u2022 Whether ID undertakes appropriate induction and regularly \nupdate and refresh his/her skills, knowledge and familiarity with the Company?\n\u2022 Whether ID seeks appropriate clarification or amplification of \ninformation and, where necessary, take and follow appropriate professional advice and opinion of outside experts?\n\u2022 Whether IDs strive to attend all meetings of the Board of \nDirectors and of the Committees of which he/she is a member?\n\u2022 Whether ID participates constructively and actively in the \nCommittees of the Board in which he/she is chairperson or member?\n\u2022 Whether ID strives to attend the general meetings of the \nCompany?\n\u2022 Where ID has concerns about the running of the Company \nor a proposed action, whether he/she ensures that these are addressed by the Board and, to the extent that they are not \nresolved, insist that their concerns are recorded in the minutes \nof the Board meeting?\u2022 Whether ID does not unfairly obstruct the functioning of an \notherwise proper Board or Committee of the Board?\n\u2022 Whether ID gives sufficient attention and ensure that \nadequate deliberations are held before approving relatedparty transactions and assure himself/herself that the same \nare in the interest of the Company?\n\u2022 Whether ID ascertains and ensures that the Company has an \nadequate and functional vigil mechanism and also ensures that \nthe interests of a person who uses such mechanism are not\nprejudicially affected on account of such use?\n\u2022 Whether ID reports concerns about unethical, actual or \nsuspected fraud or violation of the Company\u2019s Code of\nConduct?\n\u2022 Whether ID acts within his/her authority, assist in protecting \nthe legitimate interests of the Company, shareholders and its employees?\n\u2022 Whether ID does not disclose confidential information, \nincluding commercial secrets, technologies, advertising and sales promotion plans, unpublished price sensitive information, \nunless such disclosure is expressly approved by the Board or \nrequired by law?\nCOMPLIANCES\nAll evaluation shall be done annually.\nCriteria and Evaluation shall be disclosed in the Annual Report of \nthe Company.\nOn the basis of the report of performance evaluation, it shall be \ndetermined by the Nomination & Remuneration Committee & \nBoard whether to extend or continue the term of appointment of \nthe independent director subject to all other applicable compliances.", "start_char_idx": 0, "end_char_idx": 3108, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c855c562-980d-4a1b-be6d-8b113dab54ef": {"__data__": {"id_": "c855c562-980d-4a1b-be6d-8b113dab54ef", "embedding": null, "metadata": {"page_label": "33", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "67177ad9-1a56-44a2-9740-f5bb3154c35a", "node_type": null, "metadata": {"page_label": "33", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b8cc57976ca5620188d9e74663024cc15f83eb0670e462700fa4b71a23891fd4"}, "3": {"node_id": "62e2dda4-d9cb-4969-8b48-d27797fec1cc", "node_type": null, "metadata": {"page_label": "33", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "50a095658a00637d099710e387e8023e5e89b71c56a96a83a13918245d954123"}}, "hash": "2ebcd3d61ad564b595548887b364a24084112513973d45eae33e1d4e67cb2309", "text": "Sandhar Technologies Limited32\nAnnexure IB to Directors\u2019 Report, 2022\nRemuneration Policy for Directors, Key Managerial Personnel and other \nEmployees\nBACKGROUND \nSandhar T echnologies Limited {including its subsidiaries} (hereinafter \nreferred as the \u2018Company\u2019) believes in the conduct of its affairs in \na fair and transparent manner by adopting highest standards of \nprofessionalism, honesty, integrity and ethical and in complete \ncompliance of laws.\nBRIEF OVERVIEW OF PROVISIONS UNDER COMPANIES ACT, \n2013\nSection 178 of Companies Act, 2013 & Companies (Meetings of \nBoard and its Powers) Rules, 2014 provides for :\nConstitution of Nomination and Remuneration Committee \nconsisting of three or more non-executive directors out of which not \nless than one-half shall be independent directors.\nThe Nomination and Remuneration Committee shall identify persons \nwho are qualified to become directors and who may be appointed \nin senior management in accordance with the criteria laid down, \nrecommend to the Board their appointment and removal and shall \nspecify the manner for effective evaluation of performance of Board, \nits committees and individual directors to be carried out either by \nthe Board, by the Nomination and Remuneration Committee or by \nan independent external agency and review its implementation and \ncompliance.\nThe Nomination and Remuneration Committee shall formulate \nthe criteria for determining qualifications, positive attributes and \nindependence of a director and recommend to the Board a policy, \nrelating to the remuneration for the directors, key managerial \npersonnel and other employees.\nThe Nomination and Remuneration Committee shall, while \nformulating the policy ensure that:-\n\u2022 the le vel and composition of remuneration is reasonable\nand sufficient to attract, retain and motivate directors of the \nquality required to run the company successfully;\n\u2022 rela tionship of remuneration to performance is clear and\nmeets appropriate performance benchmarks; and\n\u2022 remuner ation to directors, key managerial personnel and \nsenior management involves a balance between fixed and incentive pay reflecting short and long-term performance \nobjectives appropriate to the working of the company and its\ngoals.\n\u2022 such policy shall be placed on the website of the company the \nsalient features of the policy and changes therein, if any, along with the web address of the policy shall be disclosed in the\nBoard\u2019s report.\nPRESENT POSITION OF DIRECTORS & KMP OF THE COMPANY \nThere exists a Nomination and Remuneration Committee of the \nBoard of Directors (Board). \nAs on the 31st March, 2022 there are total 11(Eleven) directors as members of the Board of Directors of the Company {Board} out \nof which there are 6(Six) Non-Executive Independent Directors. \nThe Board includes 4 (Four) Non \u2013Executive & Non-Independent \nDirectors, and 1 (One) Executive Director, who are not independent. \nThe Key Managerial Personnel (KMP) comprises of Managing \nDirector, Chief Financial Officer and Company Secretary. \nTERMS OF REFERENCE OF NOMINATION AND \nREMUNERATION COMMITTEE\n\u2022 F ormulation of the criteria for determining qualifications,\npositive attributes and independence of a director andrecommend  to  the  Board  of  Directors  a  policy relating  to, \nthe  remuneration  of  the  directors,  key  managerial  personnel  \nand  other employees\n\u2022 F ormulation of criteria for evaluation of performance of\nindependent  directors, board of directors, its committees and individual directors to be carried out either by the Board, \nby the Nomination and Remuneration Committee or by an\nindependent external agency and review its implementation\nand compliance\n\u2022 De vising a policy on diversity of Board of Directors; \n\u2022 Identifying persons who are qualified to become directors and \nwho may be appointed in senior management in accordance\nwith the  criteria  laid  down,  and recommend to the board of \ndirectors their appointment and removal. \n\u2022 Whether to e xtend or continue the term of appointment\nof the Independent Director, on the basis of the report of \nperformance", "start_char_idx": 0, "end_char_idx": 4088, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "62e2dda4-d9cb-4969-8b48-d27797fec1cc": {"__data__": {"id_": "62e2dda4-d9cb-4969-8b48-d27797fec1cc", "embedding": null, "metadata": {"page_label": "33", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "67177ad9-1a56-44a2-9740-f5bb3154c35a", "node_type": null, "metadata": {"page_label": "33", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b8cc57976ca5620188d9e74663024cc15f83eb0670e462700fa4b71a23891fd4"}, "2": {"node_id": "c855c562-980d-4a1b-be6d-8b113dab54ef", "node_type": null, "metadata": {"page_label": "33", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "2ebcd3d61ad564b595548887b364a24084112513973d45eae33e1d4e67cb2309"}}, "hash": "50a095658a00637d099710e387e8023e5e89b71c56a96a83a13918245d954123", "text": "term of appointment\nof the Independent Director, on the basis of the report of \nperformance evaluation of independent directors. \n\u2022 Recommend to the board, all remuneration, in whatever form, \npayable to senior management. \n\u2022 T o develop a succession plan for the Board and to regularly \nreview the plan.\nCRITERIA FOR DETERMINING THE FOLLOWING: -\nQualifications for appointment of Directors (including \nIndependent Directors): - \n\u2022 No specific qua lification/s for Directors. \n\u2022 P ersons who are of eminence, standing and knowledge with \nsignificant achievements in business, professions and/or public service. \n\u2022 Their financia l or business literacy/skills.\n\u2022 Their automotiv e / allied industry experience.\n\u2022 Appropria te other qualification/experience to meet the \nobjectives of the Company. \n\u2022 Applica ble provisions of Companies Act 2013, its Rules and \nSEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.", "start_char_idx": 3997, "end_char_idx": 4930, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8b170836-6fce-43a4-9ce1-5ff2824ba9dd": {"__data__": {"id_": "8b170836-6fce-43a4-9ce1-5ff2824ba9dd", "embedding": null, "metadata": {"page_label": "34", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "326d6221-0d9a-4812-82d9-5e5bc3d22b49", "node_type": null, "metadata": {"page_label": "34", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ca0dbd84c351944b0bfd802a4da6f988812d58f5804e81a11babada714893ba6"}, "3": {"node_id": "4a6fde67-0aff-44ea-8eb1-5496af333161", "node_type": null, "metadata": {"page_label": "34", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "81ba509b9d3a999f1f4de1dfe06c0258c517d986c0672fcb0612f4e613e278f2"}}, "hash": "a47a8accb9d7cd7f8ffe3e67915e94033dd765e2acb2cb14a931aeb2b1fbe365", "text": "33\nAnnual Report 2021-22\n\u2022 P ersons whose name is included in the data bank as per Rule 6 \nof the Companies (Appointment and Qualification of Directors) \nRules, 2014.\nThe above qualifications, {other than the statutory requirements which are mandatory}, are preferable and desirable with absolute \ndiscretion to the Nomination and Remuneration Committee to \nconsider and keep in view any other criteria or norms for selection of the most suitable candidate/s.\nPositive attributes of Directors (including Independent \nDirectors):- \n\u2022 Directors are to demonstrate integrity, credibility, \ntrustworthiness, ability to handle conflict constructively, and the willingness to address issues proactively.\n\u2022 The y are to actively refresh their knowledge and skill with the \nlatest developments in the automotive and allied industry, market conditions and applicable legal provisions.\n\u2022 The y are to show willingness to devote sufficient time and \nattention for the Company and its business and execute theirresponsibilities\n\u2022 The y are to assist in bringing independent judgments to bear\non the Board\u2019s deliberations especially on issues of strategy, performance, risk management, resources, key appointments \nand standards of conduct.\n\u2022 The y are able to develop a good working relationship with\nother Board members and contribute to the Board\u2019s working \nrelationship with the senior management of the Company.\n\u2022 The y are to act within their authority, assist in protecting the \nlegitimate interests of the Company, its shareholders and employees\nConditions of Independence of Directors: -\nIn compliance of terms of the Companies Act 2013 and its Rules \n[Section 149 \u2013 Schedule IV- Code for Independent Directors & \nCompanies (Appointment and Qualification of Directors) Rules \n2014] and SEBI (Listing Obligations and Disclosure Requirements) \nRegulations, 2015, as amended from time to time.\nCriteria for appointment in Senior Management including Key \nManagerial Personnel: - \n\u2022 Their required qualifications, experience, skills & expertise to \neffectively meet their areas of work, duties and responsibilities.\n\u2022 Their Automotiv es/ allied industry experience.\n\u2022 Their abilit y to assume the responsibilities and duties of their\nposts effectually.\n\u2022 Appropria te other qualification/experience to meet the \nobjectives of the Company.\nPOLICY RELATING TO REMUNERATION OF DIRECTORS, KMP & OTHER EMPLOYEES ON APPOINTMENT/ SUBSEQUENT \nINCREASES \n\u2022 The Com pany shall ensure that the level and composition of\nremuneration is reasonable and sufficient to attract, retain and \nmotivate Directors, KMP and other employees of the quality \nrequired to run the Company successfully.\u2022 It should be ensured that no director/KMP/ other employee \nare involved in deciding his or her own remuneration.\n\u2022 The market rates/ quantum and structures of remuneration \nas applicable to the comparable organisations in the similar\nbusiness spheres should be given due consideration.\n\u2022 It is to be ensured that relationship of remuneration to the \nperformance is clear & meets appropriate performancebenchmarks. \n\u2022 P erformance benchmarks are laid down.\n\u2022 Increase in remuneration should provide rewards for improved \nperformance.\n\u2022 Remuner ation packages should strike a balance between fixed \nand incentive pay, where applicable, reflecting short and long term performance objectives appropriate to the Company\u2019s\nworking and goals.\nFollowing criteria are also to be considered: -\n\u2022 Responsibilit ies and duties; \n\u2022 Tim e & efforts devoted;\n\u2022 V alue addition; \n\u2022 Profitabilit y of the Company & growth of its business; \n\u2022 Analysing each and every position and skills for fixing the \nremuneration yardstick; \n\u2022 St andards for certain functions/Departments like Die Casting, \nPlastic Injection Moulding production, Manufacturing \nEngineering, Quality Assurance, Maintenance & Business \nDevelopment, where there is a huge scarcity of qualified \nresource;\n\u2022 Ensuring t ax efficient remuneration structures;\n\u2022 Ensuring that remuneration structure is simple and that the\nCost to the Company (CTC) is not shown", "start_char_idx": 0, "end_char_idx": 4075, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4a6fde67-0aff-44ea-8eb1-5496af333161": {"__data__": {"id_": "4a6fde67-0aff-44ea-8eb1-5496af333161", "embedding": null, "metadata": {"page_label": "34", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "326d6221-0d9a-4812-82d9-5e5bc3d22b49", "node_type": null, "metadata": {"page_label": "34", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ca0dbd84c351944b0bfd802a4da6f988812d58f5804e81a11babada714893ba6"}, "2": {"node_id": "8b170836-6fce-43a4-9ce1-5ff2824ba9dd", "node_type": null, "metadata": {"page_label": "34", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a47a8accb9d7cd7f8ffe3e67915e94033dd765e2acb2cb14a931aeb2b1fbe365"}}, "hash": "81ba509b9d3a999f1f4de1dfe06c0258c517d986c0672fcb0612f4e613e278f2", "text": "structure is simple and that the\nCost to the Company (CTC) is not shown inflated and, in comparison, the effective take home remuneration is not low;\n\u2022 An y other criteria as may be applicable.\nConsistent treatment of remuneration parameters across the organization. \nProvisions of law with regard to making payment of remuneration, as \nmay be applicable, are complied. \nWhenever, there is any deviation from the Policy, the justification/\nreasons should also be indicated/disclosed adequately.", "start_char_idx": 4004, "end_char_idx": 4498, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "93ef28b6-919c-4417-bf0e-436b8bcbcee7": {"__data__": {"id_": "93ef28b6-919c-4417-bf0e-436b8bcbcee7", "embedding": null, "metadata": {"page_label": "35", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "92485dec-bfd2-4c0a-b4ed-70d975ce0836", "node_type": null, "metadata": {"page_label": "35", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c042ac1a2a3c6951eb1efdf58747cc8c0acb51a8dd635faa209d2d555690874d"}, "3": {"node_id": "4482a241-a742-4cc6-a624-e2669640fce4", "node_type": null, "metadata": {"page_label": "35", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "193303db23ff21d230f6ad0b0229efc8f881d471956a5fc74a12eca009646818"}}, "hash": "b31f72759b12104b3e7c4cad99ebf90ce37f47029a874db68f09e1c89193fe80", "text": "Sandhar Technologies Limited34\nAnnexure II to Directors\u2019 Report, 2022\nSecretarial Audit Report\nFor the financial year ended on 31st March, 2022\n[Pursuant to Section 204(1) of the Companies Act, 2013 and Rule No.9 of the Companies (Appointment and Remuneration of Managerial \nPersonnel) Rules, 2014]\nTo ,\nThe Members,\nSandhar T echnologies Limited\nB-6/20, L.S.C, Safdarjung Enclave, \nNew Delhi- 110029 \nWe have conducted the Secretarial Audit of the compliance \nof applicable statutory provisions and the adherence to good \ncorporate practices by Sandhar T echnologies Limited (CIN: \nL74999DL1987PLC029553) (hereinafter called \u201cthe Company\u201d). \nThe Secretarial Audit was conducted in a manner that provided us \na reasonable basis for evaluating the corporate conducts/statutory \ncompliances and expressing our opinion thereon.\nBased on our verification of the Company\u2019s books, papers, minute \nbooks, forms and returns filed and other records maintained by the \nCompany and also the information provided by the Company, its \nofficers, agents and authorized representatives during the conduct \nof secretarial audit, the explanations and clarifications given to us \nand the representations made by the Management we hereby \nreport that in our opinion, the Company has during the audit period \ncovering the financial year ended on 31st March, 2022, generally \ncomplied with the statutory provisions listed hereunder and also \nthat the Company has proper Board-processes and compliance-\nmechanism in place to the extent, in the manner and subject to the \nreporting made hereinafter:\nWe have examined the books, papers, minute books, forms and \nreturns filed and other records maintained by the Company for \nthe financial year ended on the 31st March, 2022 according to the \nprovisions of :\ni) The Companies Act, 2013 (the Act) read with the applicable \nprovisions of Companies Amendment Act, 2017 and the Rules made thereunder;\nii) The Securities Contracts (Regulation) Act, 1956 (\u2018SCRA\u2019) and \nthe Rules made thereunder;\niii) The Depositories Act, 1996 and the Regulations and Bye-laws \nframed thereunder;\niv) The Foreign Exchange Management Act, 1999 and the Rules \nand Regulations made thereunder to the extent of ForeignDirect Investment, Overseas Direct Investment and External \nCommercial Borrowings; and\nv) The following Regulations and Guidelines prescribed under \nthe Securities and Exchange Board of India Act, 1992 (\u2018SEBI \nAct\u2019):\na) The Securities and Exchange Board of India (Substantial\nAcquisition of Shares and T akeovers) Regulations, 2011;b) The Securities and Exchange Board of India (Prohibition \nof Insider Trading) Regulations, 2015;\nc) The Securities and Exchange Board of India (Issue of \nCapital and Disclosure Requirements) Regulations,2009 (Not Applicable to the Company during the Audit \nperiod);\nd) The Securities and Exchange Board of India (Share Based \nEmployee Benefits) Regulations, 2014(Not Applicable \nto the Company during the audit period);\ne) The Securities and Exchange Board of India (Issue and \nListing of Debt Securities) Regulations, 2008 (Not Applicable to the Company during the Audit period);\nf) The Securities and Exchange Board of India (Registrars \nto an Issue and Share Transfer Agents) Regulations, 1993 regarding the Companies Act and dealing with \nclient (Not Applicable to the Company during the Audit \nperiod);\ng) The Securities and Exchange Board of India (Delisting of \nEquity Shares) Regulations, 2009 (Not Applicable to the Company during the Audit period);\nh) The Securities and Exchange Board of India (Buyback \nof Securities) Regulations, 1998 (Not Applicable to the Company during the Audit period); and\ni) The Securities and Exchange Board of India (Listing \nObligations and Disclosure Requirements) Regulations,2015.\nvi) W e further report that having regard to compliance system \nprevailing in the Company and on", "start_char_idx": 0, "end_char_idx": 3870, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4482a241-a742-4cc6-a624-e2669640fce4": {"__data__": {"id_": "4482a241-a742-4cc6-a624-e2669640fce4", "embedding": null, "metadata": {"page_label": "35", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "92485dec-bfd2-4c0a-b4ed-70d975ce0836", "node_type": null, "metadata": {"page_label": "35", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c042ac1a2a3c6951eb1efdf58747cc8c0acb51a8dd635faa209d2d555690874d"}, "2": {"node_id": "93ef28b6-919c-4417-bf0e-436b8bcbcee7", "node_type": null, "metadata": {"page_label": "35", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b31f72759b12104b3e7c4cad99ebf90ce37f47029a874db68f09e1c89193fe80"}}, "hash": "193303db23ff21d230f6ad0b0229efc8f881d471956a5fc74a12eca009646818", "text": "W e further report that having regard to compliance system \nprevailing in the Company and on examination of the relevant \ndocuments and records in pursuance thereof, on test-check \nbasis, the Company has complied with the following laws \napplicable specifically to the Company :\ni) The Factories A ct, 1948;\nii) The Com petition Act, 2002;\niii) The Industries (Development and Regulation) Act, 1951 \nand rules/ regulations framed thereunder;\nii) The Petroleum Act, 1934 and the rules made thereunder;\niii) The Environment Protection Act, 1986 and the rules \nmade thereunder;\niv) The Water (Prevention and Control of Pollution) Act, \n1974 and the rules made thereunder; \nv) The Air (Prevention and Control of Pollution) Act, 1981 \nand the rules made thereunder;", "start_char_idx": 3778, "end_char_idx": 4538, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b012d155-8163-42f0-b9cf-69219f7c0cea": {"__data__": {"id_": "b012d155-8163-42f0-b9cf-69219f7c0cea", "embedding": null, "metadata": {"page_label": "36", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "06fc9f72-0457-43a2-9351-7fcc9b7586e4", "node_type": null, "metadata": {"page_label": "36", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "123f807678d9d2e152c38eab60695928be7fd5abb2dc8947bb41901e0090b453"}}, "hash": "123f807678d9d2e152c38eab60695928be7fd5abb2dc8947bb41901e0090b453", "text": "35\nAnnual Report 2021-22\nvi) Noise P ollution (Regulation and control) Rules 2000;\nvii) The Goods and Service T ax Act, 2017;\nviii)  The Shop and Establishm ent Act, 1948;\nix) The Industria l Disputes Act, 1947;\nx) The W orkmen\u2019s Compensation Act, 1923;\nxi) The P ayment of Wages Act, 1936\nxii) The Minim um Wages Act, 1948;\nxiii)  The P ayment of Bonus Act, 1965; and\nxiv)  Se xual Harassment of Women at Workplace (Prevention,\nProhibition & Redressal) Act, 2013.\nWe further report that the compliance by the Company of applicable \nfinancial laws, like direct and indirect tax laws, has not been reviewed \nin this Audit since the same have been subject to review by statutory \nfinancial audit and other designated laws.\nWe have also examined compliance with the applicable clauses of the \nfollowing:\ni) Secretaria l Standards (SS) with regard to Meeting of Board of \nDirectors (SS-1) and General Meetings (SS-2) issued by the Institute of Company Secretaries of India.\nii) The Listing Agreements entered into by the Company with \nBSE Limited and National Stock Exchange of India Limited.\nDuring the period under review the Company has complied with the provisions of the Act, Rules, Regulations, Guidelines, Standards, etc. \nmentioned above. \nWe further report that the Board of Directors of the Company is duly constituted with proper balance of Executive Directors, Non-\nExecutive Directors, Independent Directors and independent \nWomen Director. The changes in the composition of the Board \nof Directors that took place during the period under review were \ncarried out in compliance with the provisions of the Act.\nAdequate notice is given to all Directors to schedule the Board \nMeetings, Agenda and detailed notes on agenda were sent at least \nseven days in advance, and a system exists for seeking and obtaining \nfurther information and clarifications on the agenda items before \nthe meeting and for meaningful participation at the meeting.\nAll the decisions at Board and Committee Meetings were carried \nout through unanimous consent as recorded in the minutes of the \nmeetings of the Board of Directors or Committees of the Board, as \nthe case may be.\nWe further report that there are adequate systems and processes \nin the Company commensurate with the size and operations of the Company to monitor and ensure compliance with applicable laws, \nrules, regulations and guidelines.\nFor K K Sachdeva & Associates\nCom pany Secretaries\nSd/- \nK. K. Sachdeva\nProprietor\nPlace: New Delhi  FCS N o. 7153, CP No. 4721\nDate: 18th May 2022  UDIN:  F007153D000337703", "start_char_idx": 0, "end_char_idx": 2562, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0dcba9fe-375c-4dc0-b705-fe8401b1495d": {"__data__": {"id_": "0dcba9fe-375c-4dc0-b705-fe8401b1495d", "embedding": null, "metadata": {"page_label": "37", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "4b8cae6b-db3c-4109-bc1e-9435de4a600c", "node_type": null, "metadata": {"page_label": "37", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7b6e3187b3c1727d110b83f848eeee064ee5af5e7b90b235d65150729dc54a48"}}, "hash": "7b6e3187b3c1727d110b83f848eeee064ee5af5e7b90b235d65150729dc54a48", "text": "Sandhar Technologies Limited36\nAnnexure III to Directors\u2019 Report, 2022\nInformation pursuant to Section 197(12) read with Rule 5 of the Companies (Appointment and Remuneration of Managerial Personnel) \nRules, 2014\nThe ratio of the remuneration of each Director / Key Managerial Personnel (KMP) to the median remuneration of the employees of the \nCompany for the financial year 2021-2022:\n(Rs. in Lacs)\nS. No. Name of Director/ KMP and Designation Remuneration of \nDirector/ KMP for \nFinancial Year 2021-\n2022% Change in \nRemuneration in the \nFinancial Year 2021-\n2022Ratio of remuneration \nof each Director/ to \nmedian remuneration of \nemployees\n1. Shri Jayant Davar  \n(Co-Chairman & Managing Director)457.43* -0.40% 119\n2. Shri Yashpal Jain (Chief Financial Officer) 105.83 1915.81% 32\n3. Smt. Komal Malik (Company Secretary and \nCompliance Officer)23.79 156.63% 6\n*Inclusive of Commission provided and payable for an amount of Rs. 314.71 Lacs\nThe median remuneration of the employees of the Company during the financial year 2021-2022 was Rs. 3.84 Lacs\nPercentage increase in the median remuneration of employees in the last financial year 2021-22 was 9.70% as compared to the previous year. \nNo. of permanent employees as on the 31st March, 2022 are 1609.Average percentage increase in the salaries of employees other than managerial personnel in the financial year 2021-2022 was 10.63%; \nwhereas the decrease in the managerial remuneration in the financial year 2021-22 was 14.65%. \nThe change in compensation of employees is guided by factors such as market trends, internal parity and is in line with the normal pay \nrevisions which is linked to individual performance and the Company\u2019s performance.\nIt is hereby affirmed that the remuneration paid is as per the Remuneration policy for Directors/ Key Managerial Personnel & other employees.\nFor and on behalf of the Board of Directors of \nSandhar T echnologies Limited\nSd/-  Sd/ -\nD .N. Davar  Ja yant Davar\nChairman CO- Chairman &\nDIN: 00002008  Managing Director\nDIN: 00100801\nDate: 18 May 2022  \nPlace: Gurgaon", "start_char_idx": 0, "end_char_idx": 2069, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8deefb7d-e51c-4513-9da2-d189e254f44c": {"__data__": {"id_": "8deefb7d-e51c-4513-9da2-d189e254f44c", "embedding": null, "metadata": {"page_label": "38", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "a1a7ce7a-0015-429e-9364-aaa7c55c016d", "node_type": null, "metadata": {"page_label": "38", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "5cafc528a5c085549079ff5bafc3f78a070c877d22466c949c893c309013ebc8"}}, "hash": "5cafc528a5c085549079ff5bafc3f78a070c877d22466c949c893c309013ebc8", "text": "37\nAnnual Report 2021-22\nAnnexure IV to Directors\u2019 Report, 2022\nAnnual Report on Corporate Social Responsibility (CSR) activities for the FY \n2021-22\n1. A brief outline of the Compan y\u2019s CSR policy. \nThe Corporate Social Responsibility (CSR) commitment of Sandhar T echnologies Limited(\u201cSTL \u201d) stems from the founder\u2019s vision to \nimprove the quality of life of the communities. STL \u2019s CSR policy leverages the best of organizational capabilities to create contextual \nand partnered solutions to address the needs of the marginalized sections of the community.\nThe Policy will be operative within the overall ambit of the CSR provisions contained in the Companies Act 2013, the Companies \n(Corporate Social Responsibility Policy) Rules, 2014 read with Schedule VII and amendments thereof, applicable from time to time \n(hereinafter collectively referred to as \u201cCSR Provisions\u201d).\nSa ndhar T echnologies Limited is making efforts towards building economic, social and environmental capital and enhancing social\nsustainability by contributing in the following areas : \no Educ ation and Skill Development;\no Healt h Care; \no En vironment protection; \no Promoting gender  equality and empowerment of women; \no Com munity Development and\no tr aining to promote rural sports, nationally recognized sports\no Others\nThe detailed description is given in the CSR Policy of the Company. \n2. Composition of the CSR Committee as on 31st March, 2022 \nS. No Name of the Member Nature of Directorship Committee\n1. Shri Jayant Davar Co-Chairman and Managing Director Chairman \n2. Shri Arvind Kapur Non-Executive Independent Director Member \n3. Smt. Monica Davar Non-Executive & Non-Independent Director Member \n3. Pro vide the web-link where Composition of CSR committee, CSR Policy and CSR projects approved by the board are disclosed \non the website of the company. \nCSR Committee- https://sandhargroup.com\nCSR Policy- https://sandhargroup.com\nCSR Projects- https://sandhargroup.com\n4. Pro vide the details of Impact assessment of CSR projects carried out in pursuance of sub-rule (3) of rule 8 of the Companies \n(Corporate Social Responsibility Policy) Rules, 2014, if applicable (attach the report) - Not Applicable\n5. Details of the amount available for set off in pursuance of sub-rule (3) of rule 7 of the Companies (Corporate   Social Responsibility \nPolicy) Rules, 2014 and amount required for set off for the financial year, if any.\n(Rs. in Lacs)\nS.No Financial Year Amount available for set off from \npreceding financial year (in Rs) Amount required to be set off for the \nfinancial year, if any  \n(in Rs.)\n1. 2020-21 2,94,481 NIL\n6. A verage net profit of the company as per section 135(5): 10276.32\n7. a) T wo percent of average net profit of the company as per section 135(5): 205.53\nb ) Surplus arising out of the CSR projects or programmes or activities of the previous financial years: NIL\nc) Amount required to be set off for the financia l year if any : NIL\nd) T otal CSR obligation for the financial year (7a+7b-7c): 205.53", "start_char_idx": 0, "end_char_idx": 3024, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "26ea5c61-f260-49ff-a712-ec194142b532": {"__data__": {"id_": "26ea5c61-f260-49ff-a712-ec194142b532", "embedding": null, "metadata": {"page_label": "39", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "f207cdcc-7d79-45cd-beed-77ac13e579c3", "node_type": null, "metadata": {"page_label": "39", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "73f6e5e582e85668e99bcd79ef6a12af3eaa581636b01dbedf958bfe35878224"}}, "hash": "73f6e5e582e85668e99bcd79ef6a12af3eaa581636b01dbedf958bfe35878224", "text": "Sandhar Technologies Limited38\n8. (a) CSR amount spent or unspent for the financial y ear : \nT otal amount spent \nfor the Financial Year  (Rs. in lacs)Amount Unspent (Rs. in Lacs)\nT otal amount transferred to Unspent \nCSR Account as per section 135 (6) Amount transferred to any fund specific under Schedule VII \nas per second provision to section 135(5)\n209.33 Amount Date of Transfer Name of the Fund Amount Date of Transfer\nNIL NIL NIL NIL NIL\n(b) Details of CSR amount spent against ongoing projects for the fin ancial year:\n(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)\nS. \nNo.Name of \nthe ProjectItems from \nthe list of \nactivities \nin Schedule \nVII of the \nActLocal Area \n(Yes/No)Location of the \nProjectProject \ndurationAmount \nAllocated \nfor the \nProject (Rs \nin Lacs)Amount \nspent in \nthe current \nFinancial \nYear (Rs in \nLacs)Amount \nTransferred to  \nUnspent CSR \nAccount for \nthe project as \nper  Section \n135(6) (Rs in \nLacs)Mode of \nImplemen -\ntation- Di -\nrect ( Yes/\nNo)Mode of  \nimple -\nmenta -\nState District Name CSR Reg -\nistration \nNumber\nNIL\n(c) Details of CSR amount spent against other than ongoing projects  for the financial year:\n(1) (2) (3) (4) (5) (6) (7) (8)\nS. \nNoName of the \nProjectItems from \nthe list of \nactivities \nin Schedule \nVII of the \nActLocal \nArea \n(Yes/ \nNo)Loction of the Project Amount \nspent for \nthe project \n(Rs. in \nLacs)Mode of im -\nplemention \nDirect \n(Yes/No)Mode of implementation-\nThrough Implementing Agency\nName CSR \nRegistration \nNumber State District\n1 Shikshaantra \nPlusEducation Yes Haryana, T amil NaduFaridabad, Chennai77.67 No Kinship for Humanitarian \nSocial & Holistic InterventionCSR00001135\n2 Covid Care CentreHealthcare Yes Haryana Gurgaon 26.59 No Sandhar FoundationCSR00002262\n3 Adopt a Gran Facility for Senior CitizenYes New Delhi New Delhi 4.00 No Springdales FoundationCSR00011584\n4 Sandhar ki BetiEducation Yes New Delhi New Delhi 6.00 No Springdales FoundationCSR00011584\n5 Peenya Community ParkEnvironment Yes Karnataka Bengaluru 3.84 No Sandhar FoundationCSR00002262\n6 The RASOI Eradicating Hunger and MalnutritionYes Delhi New Delhi 0.26 No Rasoi on wheels foundation TrustCSR00004587\n7 Sandhar Healthcare CentreHealthcare Yes Haryana Gurgaon 7.97 No Sandhar FoundationCSR00002262\n8 Mannat KitchenEradicating Hunger and MalnutritionYes Delhi New Delhi 3.00 No Mannat Charitable TrustCSR00009678\n9 Education ProjectEducation Yes Delhi New Delhi 80.00 No JSR Charitable TrustCSR00012616\nTOTAL 209.33\n(d) Amount spent in A dministrative Overheads: NIL\n(e) Amount spent on Impact Assessment, if a pplicable : NIL\n(f) T otal amount spent for the Financial Year (8b + 8c + 8d + 8e): 209.33\n(g) Ex cess amount for set off, if any: 3.80", "start_char_idx": 0, "end_char_idx": 2709, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "45a2b215-42bb-40a3-a176-2af4207858ec": {"__data__": {"id_": "45a2b215-42bb-40a3-a176-2af4207858ec", "embedding": null, "metadata": {"page_label": "40", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "39fe03cb-42d6-4dbf-aba2-2f127d67ea78", "node_type": null, "metadata": {"page_label": "40", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7c61221f49e80750671fb8941a47801dbc479f4192060a3a2f0bc07eab63570e"}}, "hash": "7c61221f49e80750671fb8941a47801dbc479f4192060a3a2f0bc07eab63570e", "text": "39\nAnnual Report 2021-22\nS.No. Particulars Amount (in \nRs)\ni) Two percent of average net profit of the company as per section 135(5) 205.53\nii) T otal amount spent for the Financial Year 209.33\niii) Excess amount spent for the financial year [(ii)-(i)] 3.80\niv) Surplus arising out of the CSR projects or programmes or activities of the previous financial years, if any NIL\nv) Amount available for set off in succeeding financial years [(iii)-(iv)] 3.80\n9. (a)  Details of Unspent CSR amount for the preceding three financial  years : \nS. No. Preceding \nFinancial year Amount transferred to Unspent CSR Account under section 135(6) (Rs.in Lacs)Amount spent in the reporting Financial Year (Rs.in Lacs)Amount transferred to any fund specified under Schedule VII as per section 135(6), if anyAmount remaining \nto be spent in \nsucceeding \nfinancial years (Rs.\nin Lacs) Name of fund Amount \n(in Rs.) Date of \ntransfer\n1 2021-22 NIL NIL NIL NIL NIL NIL\n2 2020-21 NIL NIL NIL NIL NIL NIL\n3 2019-20 NIL NIL NIL NIL NIL NIL\n(b) Details of CSR amount spent in the financial y ear for ongoing projects of the preceding financial year(s) : \n(1) (2) (3) (4) (5) (6) (7) (8) (9)\nS. No. Project IdName of the ProjectFinancial Year in which the Project was commencedProject DurationT otal Amount allocated for the Project (In Rs)Amount spent on the project in the Reporting Financial Year ( In Rs)Cumulative Amount spent at the end of the Reporting Financial Year ( In Rs)Status of the Project- Completed/Ongoing \nNIL\n10. In case of creation or acquisitio n of capital asset, furnish the details relating to the asset so created or acquired through CSR \nspent in the financial year (asset-wise details). \n(a) Date of creation or acquisition of the capital asset(s).: NA\n(b) Amount of CSR spent for creation or acquisition of capital asset : NIL\n(c) Details of the entity or public authority or beneficiary under whose name such capital asset is registered, their address : NA\n(d) Provide details of the capital asset(s) created or acquired  (including complete address and location of the capital asset) : NIL\n11. Specify the reason(s), if the Company has failed to spend two percent of the average net profit as per Section 135(5) - Not \nApplicable\nFor  Sandhar T echnologies Limited\nSd/-  Sd/ -\nD .N. Davar  Ja yant Davar\nChairman CO- Chairman &\nDIN: 00002008  Managing Director/  \nChairman of CSR Committee\nDIN: 00100801\nDate: 18 May 2022  \nPlace: Gurgaon", "start_char_idx": 0, "end_char_idx": 2443, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "1ab4a7d3-5362-4cee-9f1d-e50bf53db48e": {"__data__": {"id_": "1ab4a7d3-5362-4cee-9f1d-e50bf53db48e", "embedding": null, "metadata": {"page_label": "41", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "a6e5c6b6-a648-4c26-95e7-6c3e31870192", "node_type": null, "metadata": {"page_label": "41", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cb3b7c6fa9f518fb0f0adf40c825c794ddd511de336a76b4e4473e28b0996fde"}, "3": {"node_id": "fe1903f6-5910-469a-9d97-167ce4e169a2", "node_type": null, "metadata": {"page_label": "41", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "432647a1447260bc3f66ecf488380edb4a06d27b7fbf4b2988a22ad755166a8f"}}, "hash": "79818db4a2464f088951f4f5f588317e30dae9638fe2b376e51d0be4e12904c7", "text": "Sandhar Technologies Limited40\nAnnexure V to Directors\u2019 Report, 2022\nConservation of Energy, T echnology Absorption and Foreign Exchange Earnings \nand Outgo\n[Section 143(3) (m) of The Companies Act, 2013 read with Rule 8(3) of the Companies (Account) Rules, 2014]\nENERGY CONSERVATION, TECHNOLOGY ABSORPTION (FY \n2021-2022)\nParticulars of Energy Conservation, T echnology Absorption and \nForeign Exchange Earnings and Outgo Pursuant to section 134(3) \n(m) of Companies Act,2013 read with the Companies (Accounts) Rules, 2014\nA. Conservation of Energy\n(i) Steps tak en or impact on conservation of Energy\nThe Com pany has constantly been emphasizing an optimization \nof energy consumption in every possible area in its units. Various avenues are being explored at periodic interval\nand after careful analysis and planning measures are being\ninitiated to minimize the consumption of energy by optimum\nutilization of energy consuming equipment. During the year \nunder review, the following measures were initiated/adopted \nfor conservation and optimum utilization of energy.\na) Con version of Conventional lights with high efficient\nLED lights in Sandhar T echnologies Limited units (\u201cSTL Units\u201d)\nb) V arious energy saving projects :\ni) VFD \u2019s Installation on Air Compressor Motors in 12 \nSTL Units and saved energy cost of INR 81.72 lacs as per present production trend.\nii) VFD \u2019s Installation on Process Motors in various \nSTL Units and saved energy cost of INR 10.44 lacs as per present production trend.\niii) Serv o system installation in Hydraulic Power \npacks of Injection Molding machines in SAG Unit & saved Energy cost of INR 5.73 lacs as per present \nproduction trend.\niv) Elect ronically controlled ASU system installed \nin place of conventional ASU system in SCM & \nsaved Energy cost of INR 1.56 lacs as per present \nproduction trend.\nv) Net-m etering done in Solar Plants in SCD and SAB \nUnit.\nIMPACT: 12,72,765 Kwh overall\n(ii) Steps T aken for utilizing alternate sources of Energy\na. Sola r Plants total installed capacity of 2832 KWp up to \n2021-22.\nb. Sola r Plants added this year of capacity 340 Kwp (SAB: \n340 Kwp).IMPACT: 22,18,038 Kwh - (21-22) generated by Solar plants\n(iii)  Capital in vestment on Energy conservation equipment\nT otal Investment: 59,78,03 Lacs (Approx.)\n(iii)  Green Initiativ es\na) Natur al gas pipeline line installed which is a clean fuel in \nour upcoming unit in Halol.\nb) LPG used as a clea n fuel in our new unit in Nalagarh.\nc) W ater footprint reduction in SCM unit by 100% recycling \nSTP treated water for gardening. \nB. T echnology Absorption: \n(i) Efforts made towards T echnology Absorption:\na) Robotic technology used for Welding & Painting Process \ninstead of manual process for better quality performance \n& to reduce wastages by 20-22%.\nb) Elect rostatic technology used for Painting Systems. Net \nEfficiency increased from 30% to 65%.\nRESEARCH & DEVELOPMENT ACTIVITIES CARRIED OUT BY \nTHE COMPANY/ NEW PRODUCTS DEVELOPED IN FINANCIAL \nYEAR 2021-2022\na Sa ndhar Centre for Innovation & Development (SCID) is the \ncentralized in-house R&D centre of Sandhar group is engaged in enriching the existing product portfolio; and also in designing \nand developing futuristic products with anticipated business \npotential.\nb The activit ies of SCID can be broadly classified as follows :\ni) De velopment of futuristic products with anticipated \nbusiness potential capturing voice of customers &upcoming Govt.", "start_char_idx": 0, "end_char_idx": 3455, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fe1903f6-5910-469a-9d97-167ce4e169a2": {"__data__": {"id_": "fe1903f6-5910-469a-9d97-167ce4e169a2", "embedding": null, "metadata": {"page_label": "41", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "a6e5c6b6-a648-4c26-95e7-6c3e31870192", "node_type": null, "metadata": {"page_label": "41", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cb3b7c6fa9f518fb0f0adf40c825c794ddd511de336a76b4e4473e28b0996fde"}, "2": {"node_id": "1ab4a7d3-5362-4cee-9f1d-e50bf53db48e", "node_type": null, "metadata": {"page_label": "41", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "79818db4a2464f088951f4f5f588317e30dae9638fe2b376e51d0be4e12904c7"}}, "hash": "432647a1447260bc3f66ecf488380edb4a06d27b7fbf4b2988a22ad755166a8f", "text": "products with anticipated \nbusiness potential capturing voice of customers &upcoming Govt. regulations.\nii) Sa ndhar has joined the PLI Scheme (Production Linked \nIncentive) launched by Govt. of India and are committed to meet all the requirements to avail advantage of the PLI \nScheme.\niii) Enga ged in research in EV field; designing & development \nof EV related components listed in the PLI Scheme like \nHub Motor, Motor Controller, BMS, DC-DC Converter.\niv) Do research in Ba ttery Pack Development\nv) Upgr adation of existing products to cope up with \ncustomers\u2019 expectation time to time.\nvi) T o support the engineering team at various Sandhar units \nin product design & development.", "start_char_idx": 3365, "end_char_idx": 4054, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "de060494-72ea-4c0e-ba6d-aa706c77982b": {"__data__": {"id_": "de060494-72ea-4c0e-ba6d-aa706c77982b", "embedding": null, "metadata": {"page_label": "42", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c7c2f8e8-c68a-492d-a066-6f7f13e37056", "node_type": null, "metadata": {"page_label": "42", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "92fd246a3db042415ea3888dd4406cd895f7809c90b7ecfcd4845ab4705c9668"}}, "hash": "92fd246a3db042415ea3888dd4406cd895f7809c90b7ecfcd4845ab4705c9668", "text": "41\nAnnual Report 2021-22\nvii) IPR (Intellectual Property Rights) related activities \ni.e. patent filing, Design Registration, to keep a vigil on \npossible infringement and litigation.\nviii)  PLM activities i.e. Centralised Engineering Document \n& Data Control ensuring data safety, prevention of data duplicity & digitalization of data storage across the group.\nix) Pro viding services to group companies related to \nPrototyping, Inspection & Reverse Engineering.\nc. W e are equipped with adequate basic R&D infrastructure \nwith a team of more than 25 well qualified and experienced mechanical and electronics engineers playing a significant role \nin conducting R&D with tested & validated innovative products \nto our valued customers. \nd. W e are continuously working on new product development \nin the area of Ignition Lock cum Switches, Rear View Mirrors, various components of Electric Vehicle (EV) and Electronics \ncontrol systems.\nNEW PR ODUCTS DEVELOPED IN FY (2021-22)\na) Solenoid op erated Keyless Smart Fuel Filler Cap (FFC)\nb) \u201c Go Home\u201d Feature for Vehicle.\nc) ESCL  (Electronic Steering Column Lock Assembly) for EV \nScooter\nd) Solenoid A ctuated Lock Assembly for EV.\ne) Motorised Sea t Actuators for 2 wheelers.\nf) \u201cSt art-Stop Push Button  Switch\u201d with LF Coil for Two \nWheeler EV \ng) Z ero Leakage Fuel Filler Cap for CV (Commercial Vehicle).\nh) Glo ve Box Lock for CV\ni) Bar end Mirror for T wo Wheeler\nj) 360\u00b0 Rotationa l Adjustable Mirror\nk) Mobile Cha rger with Box Assembly\nl) BLE (Bluet ooth) Based Security System for Vehicle\nm) USB Cha rger for Scooter.\nP ATENT GRANTED IN FY (2021 \u2013 22)\na) Anti-t heft Bike Stand Lock\nb) Repla ceable ROV fitted with FFC of Motorcycle\nc) Elect rically Triggered Inside Rear View Mirrord) Magnet ically Operated Handle Lock Cum Ignition Switch \nfor 2W & 3W\ne) Ca ble operated Fuel T ank Cap with Compact Locking \nMechanism for Motorcycle\nf) F uel T ank Cap Assembly\ng) 2W F ront Turn Indicator on Mirror Housing/Frame\nh) Sim ultaneous Braking (Front/ Rear) System for Brake \noperated 2W.\ni) K ey Case for Foldable Key\nj) Manually Swivel/ Adjustable Side Rear View Mirror \nfor 2Ws\nC. F oreign Exchange Earning and Outflow\nThe details of Foreign Exchange inflow and outflow are as under : \nParticulars (Rs. in Lacs)\nInfow:\nSales (FOB) 1,114.11 \nT otal 1,114.11 \nOutflow:\nOn Capital Equipment 2,120.94\nOn Know-how 4.84\nOthers 27.78\nRaw Materials 6,228.64\nConsumables & Spares 1,261.12\nT our and Travel 0.00 \nRoyalty 174.79 \nT otal 9,818.11\nFor and on behalf of the Board of Directors of \nSandhar T echnologies Limited\nSd/-  Sd/ - \nD.N. Davar  Ja yant Davar  \nChairman  CO-Cha irman &  \nDIN: 00002008 Managing D irector\nDIN: 00100801\nDate: 18 May 2022  \nPlace: Gurgaon", "start_char_idx": 0, "end_char_idx": 2722, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a2db238d-608d-42c3-950e-97638aadb4d6": {"__data__": {"id_": "a2db238d-608d-42c3-950e-97638aadb4d6", "embedding": null, "metadata": {"page_label": "43", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "afb46558-1d1c-45f6-b517-825ccd335aaa", "node_type": null, "metadata": {"page_label": "43", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "6b95bcfa2f9f323b4f4702d330d166d33e8326513e628e49f73463038e21f8b1"}}, "hash": "6b95bcfa2f9f323b4f4702d330d166d33e8326513e628e49f73463038e21f8b1", "text": "Sandhar Technologies Limited42\nCOMPLIANCE CERTIFICATE UNDER REGULATION 17(8) OF THE SEBI (LISTING \nOBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015\nThe Members,\nSandhar T echnologies Limited\nB-6/20 L.S.C. Safdarjung Enclave,\nNew Delhi-110029\nSub.: Compliance Certificate under Regulation 17(8) read with Part B of Schedule II to the SEBI (Listing Obligations and Disclosure \nRequirements) Regulations, 2015\nThis is to certify that for the financial year ended 31st March, 2022 :\n1. W e have reviewed the financial statements and the cash flow statement for the year as aforesaid and to the best of our knowledge and \nbelief:\na) These financial statements do not contain any materially untrue statement or omit any material fact or contain statements that \nmight be misleading;\nb) These statements\u2019 together present a true and fair view of the Company\u2019s affairs and are in compliance with Indian Accounting \nStandards (Ind AS), applicable laws and regulations;\n2. T o the best of our knowledge and belief, there are no transactions entered into by the Company during the year, which are fraudulent, \nillegal or violative of the Company\u2019s Code of Conduct for Directors and Employees;\n3. W e accept responsibility for establishing and maintaining internal controls for financial reporting and that we have evaluated the \neffectiveness of the internal control systems for financial reporting of the Company and there were no deficiencies in the design or \noperation of such internal controls; and\n4. W e have indicated to the Auditors and the Audit Committee :\na) That there were no significa nt changes in internal control, over financial reporting, during the year;\nb) All significant changes in the accounting policy during the year, if any, have been disclosed in the notes in respective place in the \nfinancial statements; and\nc) There were no instances of fraud, of which we have become aware of and involvement therein, if any, of the management or an \nemployee having significant role in companies internal control system over financial reporting.\nFor Sandhar T echnologies Limited \nSd/-  Sd/ -\nJa yant Davar  Y ashpal Jain\nCo-Chairman &  Chief Finance Officer\nManaging Director  \nPlace: Gurgaon  \nDate: 18th May 2 022", "start_char_idx": 0, "end_char_idx": 2232, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "79c2a8de-70d8-418e-825e-19b284cbead1": {"__data__": {"id_": "79c2a8de-70d8-418e-825e-19b284cbead1", "embedding": null, "metadata": {"page_label": "44", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "4d560343-98b9-428a-9220-0572407d1570", "node_type": null, "metadata": {"page_label": "44", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "63d3b8cf579c7a8529abd1dff82a7c1764d699b9455739de98192e92a83e07d7"}}, "hash": "63d3b8cf579c7a8529abd1dff82a7c1764d699b9455739de98192e92a83e07d7", "text": "43\nAnnual Report 2021-22\nPRACTICING COMPANY SECRETARY\u2019S CERTIFICATE ON CORPORATE \nGOVERNANCE\nTo ,\nThe Members of,\nSandhar T echnologies Limited\nB-6/20 L.S.C. Safdarjung Enclave,\nNew Delhi-110029\nWe have examined the compliance of conditions of corporate governance by Sandhar T echnologies Limited (hereinafter referred \u201cthe \nCompany\u201d), for year ended the 31st March, 2022 as stipulated under Regulations 17 to 27, clause (b) to (i) and (t) of sub-regulation (2) \nof Regulation 46 and para C, D and E of schedule V of the Securities and Exchange Board of India (Listing Obligations and Disclosure \nRequirements) Regulations,2015 (\"SEBI Listing Regulations\").\nThe compliance of conditions of corporate governance is the responsibility of the management. Our examination was limited to procedures \nand implementation thereof, adopted by the Company for ensuring the compliance of the conditions of the Corporate Governance. It is \nneither an audit nor an expression of opinion on the financial statements of the Company.\nIn our opinion and to the best of our information and according to the explanations given to us, we certify that the Company has complied \nwith the conditions of corporate governance as stipulated in the above mentioned Listing Regulations, as applicable.\nWe further state that such compliance is neither an assurance as to the future viability of the Company nor efficiency or effectiveness with \nwhich the management has conducted the affairs of the Company\nFor M/s K. K. Sachdeva & Associates,\nCompany Secretaries\nSd/-  \nK. K. Sachdeva\n(Proprietor)\nFCS No. 7153, CP No. 4721\nUDIN: F007153D000337714\nDate: 18 May 2022  \nPlace: New Delhi", "start_char_idx": 0, "end_char_idx": 1657, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "926b28d5-1a8e-4f52-aaad-c3e8ff284556": {"__data__": {"id_": "926b28d5-1a8e-4f52-aaad-c3e8ff284556", "embedding": null, "metadata": {"page_label": "45", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6dbcb5f3-a60d-4c50-8e8a-1531f69ead6d", "node_type": null, "metadata": {"page_label": "45", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "90b3b7403a6a3daee576e032e29b77562ad339d9a2d07a51070ee2dd87440812"}, "3": {"node_id": "22e728c0-82f7-4883-8d32-f4f7a5e6bfdf", "node_type": null, "metadata": {"page_label": "45", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1a33535882353138e779aefe6473823c57c65a3549bff86a253ed2cc4b395c27"}}, "hash": "e8217e7b96d1babfbc1deee1dbb9e09e032be5e2a428f9b62c3d23906a0af335", "text": "Sandhar Technologies Limited44\nREPORT ON CORPORATE GOVERNANCE\nThe Board of Directors (\u201cthe Board\u201d / \u201cthe Directors\u201d) of Sandhar \nT echnologies Limited (\u201cSTL \u201d / \u201cthe Company\u201d) present the Company\u2019s \nReport on Corporate Governance for the year ended the 31st March, \n2022. The said report is in compliance with the terms of Regulation \n34(3) read with Schedule V to the Securities and Exchange Board \nof India (\u201cSEBI\u201d) (Listing Obligations and Disclosure Requirements) \nRegulations, 2015 (\u201cListing Regulations\u201d) as amended from time to \ntime. \nThe Company ensures that its governance framework incorporates \nthe amendments introduced in the Listing Regulations and the same \nare duly complied. \nI. PHILOSOPHY:\nThe Company is committed to set the highest standards of Corporate Governance right from its inception benchmarked with \nthe best in class practices across the globe. Effective Corporate \nGovernance is the manifestation of professional beliefs and values, \nwhich configures the organizational values and actions of its \nemployees. Transparency and accountability are the fundamental \nprinciples to sound Corporate Governance, which ensures that the \norganization is managed and monitored in a responsible manner. for \u2018creating and sharing value\u2019 . It is the key element to carry on business \noperations based on the principles of integrity, ethics, transparency \nand accountability. Systems and policies are required to be upgraded \nregularly, to meet the challenges of rapid growth in a dynamic \nbusiness environment. \nWe believe that there is a need to view Corporate Governance as \nmore than just regulatory requirements. There exists a fundamental \nlink between the organization of business, corporate responsibility \nand shareholder\u2019s wealth maximization. Therefore, your Company \nis executing a multi-stakeholder model (including shareholder value) \nof accountability that manages the relationship between the various \nstakeholders. This approach is central to day-to-day functioning of \nyour Company and in implementation of its business strategy. \nWe firmly believe that strong governance principles provide a \nnucleus for sustained value creation and build stronger bonds \nthat safeguard interests of all stakeholders. Your Company\u2019s core \nphilosophy revolves around Growth, Motivation and a Better \nLife. All employees of the Company are guided by the seven core \nvalues i.e. Spirit of accomplishment, Appropriate attitude, passion \nfor excellence, Dynamic, Honest, Accountable and Reliable. These \nhave been instilled in our corporate culture which is directed \ntowards continuously improving the Corporate Governance framework and work ethos of your Company. At Sandhar, the \nBoard of Directors (the \u2018Board\u2019) are at the core of our Corporate \nGovernance practices, it provides guidance to the Management and \nprotects the long-term interests of our stakeholders. Our Corporate \nGovernance framework ensures that we make timely disclosures and share accurate information regarding our financial, operational performance, as well as the leadership and governance of the Company. The philosophy on corporate governance is well observed \nand forms part of the Company\u2019s Code of Conduct for Directors and \nEmployees. \nThe Company is in compliance with the requirements stipulated \nunder Regulation 17 to 27 read with Schedule V and clauses (b) to \n(i) of sub-regulation (2) of Regulation 46 of Listing Regulations, as \napplicable, with regard to Corporate Governance.\nII. BOARD OF DIRECTORS:\nComposition: \nThe composition of Board of Directors of the Company is governed \nby the relevant provisions of the Companies Act, 2013 (\u2018Act\u2019) and \nrules made thereunder, Regulation 17 of Listing Regulations and all other applicable laws and in accordance with the best practices in \nCorporate Governance.\nThe Corporate Governance philosophy of your Company establishes \nthat the Board\u2019s independence is essential to bring objectivity and \ntransparency in the Management", "start_char_idx": 0, "end_char_idx": 3977, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "22e728c0-82f7-4883-8d32-f4f7a5e6bfdf": {"__data__": {"id_": "22e728c0-82f7-4883-8d32-f4f7a5e6bfdf", "embedding": null, "metadata": {"page_label": "45", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6dbcb5f3-a60d-4c50-8e8a-1531f69ead6d", "node_type": null, "metadata": {"page_label": "45", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "90b3b7403a6a3daee576e032e29b77562ad339d9a2d07a51070ee2dd87440812"}, "2": {"node_id": "926b28d5-1a8e-4f52-aaad-c3e8ff284556", "node_type": null, "metadata": {"page_label": "45", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "e8217e7b96d1babfbc1deee1dbb9e09e032be5e2a428f9b62c3d23906a0af335"}}, "hash": "1a33535882353138e779aefe6473823c57c65a3549bff86a253ed2cc4b395c27", "text": "the Board\u2019s independence is essential to bring objectivity and \ntransparency in the Management and in the dealings of the Company. \nAs of 31st March, 2022, the Board of Directors comprises of \n11 (Eleven) Directors, with an Executive Non- Independent Co-\nChairman & Managing Director, 6 (Six) Independent Directors, 4 \n(four) Non-Executive Non-Independent Director. The composition \nof Board of Directors represents optimal mix of professionalism, \nqualification, knowledge, skill sets, track record, integrity, expertise \nand diversity of experience as required in the automotive components \nbusiness. The Board reviews its strength and combination from time \nto time to ensure that it remains aligned with the statutory as well as \nbusiness requirements.\nFurther, as on the 31st March, 2022: \n1. None of the Directors on the Board held Directorships in more \nthan ten Public Companies; \n2. None of the Directors on the Board, was a member of more than \nten committees, across all public limited companies in which he/\nshe is a Director; and \n3. None of the Directors of the Company was a Chairman of more \nthan five committees across all public limited companies in which he/she is a director.\n4. None of the Directors of the Company was a Director in more \nthan seven listed entities.", "start_char_idx": 3883, "end_char_idx": 5170, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "69b08af4-d92c-49c2-836b-7094418e393b": {"__data__": {"id_": "69b08af4-d92c-49c2-836b-7094418e393b", "embedding": null, "metadata": {"page_label": "46", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "1e57c4eb-ad8a-4a50-a9a6-de9a71237194", "node_type": null, "metadata": {"page_label": "46", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f565171946ae1496e5dedd7e3729eafb15c1aa85da70a48239f1f357be8360b4"}, "3": {"node_id": "4947cccb-d30f-482b-acbc-d49197cda1ba", "node_type": null, "metadata": {"page_label": "46", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4def1a4b83a420db2dc08917cc6d77af030525c807067e880b2e4faf740590d3"}}, "hash": "c194f21d09409f67783862d84ee9506db59694fc4d16c73e2dfd6293fcc9fd2c", "text": "45\nAnnual Report 2021-22\nFor the purpose of sub-paragraphs (2) and (3) above, Chairmanship/ Membership of only the Audit Committee and/or the \nStakeholders\u2019 Relationship Committee have been considered. \nComposition of Board of Directors as on the 31st March, 2022\nName of Director Designation Category\nShri. Dharmendar Nath Davar\n(DIN : 00002008)Chairman, Non-Executive & Non-Independent Director Promoter\nShri. Jayant Davar \n(DIN: 00100801)Co-Chairman & Managing Director Promoter\nSmt. Monica Davar\n(DIN : 00100875)Non-Executive & Non-Independent Director Promoter\nShri Neel Jay Davari\n(DIN: 09201336)Non-Executive & Non-Independent Director Promoter\nShri Sandeep Dinodiaii\n(DIN: 00005395)Non-Executive & Non-Independent Director Non-Promoter\nShri. Arjun Sharma \n(DIN: 00003306)Non-Executive Independent Director Non-Promoter\nShri. Arvind Kapur \n(DIN: 00096308)Non-Executive Independent Director Non-Promoter\nShri. Mohan Lal Bhagat\n(DIN: 00699750)Non-Executive Independent Director Non-Promoter\nSmt. Archana Capoor\n(DIN: 01204170)Non-Executive Independent Director Non-Promoter\nShri.Vimal Mahendru\n(DIN: 00006016)Non-Executive Independent Director Non-Promoter\nShri. Bharat Anand\n(DIN: 02806475)Non-Executive Independent Director Non-Promoter\nNotes:\ni. Shri Neel Jay Davar (DIN: 09201336) was appointed as Additional Director (Non \u2013 Executive, Non-Independent) w.e.f the 06th August, 2021 and thereafter \nregularised as Director at Annual General Meeting held on the 23rd September, 2021.\nii. Shri Sandeep Dinodia (DIN:00005395) was appointed as Additional Director (Non \u2013 Executive, Non-Independent) w.e.f the 2nd February, 2022 and thereafter \nregularised as Director at Extra-Ordinary General Meeting held on the 28th April, 2022\niii. The Company lost Shri Ravinder Nagpal (DIN: 00102970), Non-Executive Independent Director due to his sudden demise on the 2nd May, 2021.\niv. Shri Krishan Lal Chugh (DIN: 00140124), Non-Executive Independent Director has resigned from the Board w.e.f the 08th September, 2021due to his advanced age \nand related health issues and there was no other material reason(s) behind his resignation.  \nv. Shri. Dharmendar Nath Davar, Chairman is the father of Shri Jayant Davar, Co-Chairman and Managing Director of the Company.\nvi. Smt. Monica Davar, Non-Executive and Non Independent Director is the spouse of Shri Jayant Davar, Co-Chairman and Managing Director of the Company.\nvii. Shri Neel Jay Davar is the son of Shri Jayant Davar, Co-Chairman and Managing Director and Smt. Monica Davar, Non-Executive and Non Independent Director of \nthe Company.\nviii. None of the other Directors is related to any other Director on the Board.\nIndependent Directors\nIndependent Directors are Non-Executive Directors as defined \nunder Regulation 16(1) (b) of the Listing Regulations read with \nSection 149(6) of the Act. The tenure of Independent Director(s) \nis in compliance with the Act. All the Independent Directors have \nconfirmed that they meet the criteria of independence as mentioned \nunder Regulation 16(1) (b) of the Listing Regulations read with \nSection 149(6) of the Act and are independent of the management.\nNot less than one-half of the Board of Directors of the Company \ncomprises of Non-Executive Independent Directors. \nAs on the 31st March, 2022, the Company had 6 Independent \nDirectors on Board. In relation to such Independent Directors, it is \nhereby confirmed that: \ni) Independent Directors of the Company, hold", "start_char_idx": 0, "end_char_idx": 3461, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4947cccb-d30f-482b-acbc-d49197cda1ba": {"__data__": {"id_": "4947cccb-d30f-482b-acbc-d49197cda1ba", "embedding": null, "metadata": {"page_label": "46", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "1e57c4eb-ad8a-4a50-a9a6-de9a71237194", "node_type": null, "metadata": {"page_label": "46", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f565171946ae1496e5dedd7e3729eafb15c1aa85da70a48239f1f357be8360b4"}, "2": {"node_id": "69b08af4-d92c-49c2-836b-7094418e393b", "node_type": null, "metadata": {"page_label": "46", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c194f21d09409f67783862d84ee9506db59694fc4d16c73e2dfd6293fcc9fd2c"}}, "hash": "4def1a4b83a420db2dc08917cc6d77af030525c807067e880b2e4faf740590d3", "text": "it is \nhereby confirmed that: \ni) Independent Directors of the Company, hold office for a term up \nto 5 consecutive years.\nii) The Company has issued a formal letter of appointment to all \nIndependent Directors in a manner provided under the Act. iii) The Nomination and Remuneration Committee of the Board has \nlaid down the evaluation criteria for performance evaluation of \nthe Independent Directors. \niv) During the year, the Independent Directors of the Company held \nseparate meeting, without the attendance of Non Independent \nDirectors of the Company or members of its Management on the \n02nd February, 2022, wherein only the Independent Directors \nof the Company were present. \nv) None of the Independent Directors of the Company serve as an \nIndependent Director in more than seven companies listed in \nIndia; \nvi) None of the Independent Directors of the Company who also \nserve as Whole Time Directors in any other listed company, \nserve as an Independent Director in more than three companies \nlisted in India.", "start_char_idx": 3385, "end_char_idx": 4408, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fe86331f-ed1c-4151-92fe-c65d1c63213e": {"__data__": {"id_": "fe86331f-ed1c-4151-92fe-c65d1c63213e", "embedding": null, "metadata": {"page_label": "47", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "fab49a9e-c32b-4b46-bf24-b5055cd9092a", "node_type": null, "metadata": {"page_label": "47", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "3de4f84daea5a12f19c431260da735785c906f68439772ab9ea45da0c1aaacce"}}, "hash": "3de4f84daea5a12f19c431260da735785c906f68439772ab9ea45da0c1aaacce", "text": "Sandhar Technologies Limited46\nMeetings of the Board\nThe Board met 4 (Four) times during t he Financial Year 2021-22 and there has not been a time gap of more than 120 days between any \ntwo meetings of the Board.\nDirectors\u2019 attendance at the Board Meetings held during the year as well as at the last Annual General Meeting (AGM) are given \nherein below:\nS. \nNoQuarter Designation I II III IV No. of \nT otal \nMeetings \nAttendedAttendance \nat Last \nAnnual \nGeneral \nMeetingDate of Meeting 21.05.2021 06.08.2021 12.11.2021 02.02.2022\nDirector Name (Through \nVC)(Through \nVC)(Through \nVC)(Through \nVC)\n1. Shri. Dharmendar Nath \nDavarChairman, Non-\nExecutive & Non-\nIndependent Director\u221a \u221a \u221a \u221a 4 \u221a\n2. Shri Jayant Davar Co-Chairman & \nManaging Director\u221a \u221a \u221a \u221a 4 \u221a\n3. Smt Monica Davar Non-Executive & Non-\nIndependent Director\u221a \u221a \u221a \u221a 4 \u221a\n4. Shri Neel Jay Davar iNon-Executive & Non-\nIndependent DirectorN.A. \u221a \u221a \u221a 3 \u221a\n5. Shri Sandeep Dinodia iiNon-Executive & Non-\nIndependent DirectorN.A. N.A. N.A. \u221a 1 N.A.\n6. Shri Arjun Sharma Non-Executive \nIndependent Director\u221a \u221a \u221a \u221a 4 \u221a\n7. Shri Arvind Kapur Non-Executive \nIndependent Director\u221a \u221a \u221a \u221a 4 \u221a\n8. Shri Mohan Lal Bhagat Non-Executive \nIndependent Director\u221a \u221a LOA \u221a 3 LOA\n9. Smt. Archana Capoor Non-Executive \nIndependent Director\u221a \u221a \u221a \u221a 4 \u221a\n10. Shri Vimal Mahendru Non-Executive \nIndependent Director\u221a \u221a \u221a \u221a 4 \u221a\n11. Shri Bharat Anand Non-Executive \nIndependent Director\u221a \u221a \u221a \u221a 4 \u221a\n12. Shri Krishan Lal Chug iiiNon-Executive \nIndependent Director\u221a \u221a N.A. N.A. 2 N.A.\nT otal Board Strength 10 11 10 11\nT otal Present 10 11 9 11\nAbsent 0 0 1 0\nNotes:\ni. Shri Neel Jay Davar (DIN: 09201336) was appointed as Additional Director (Non \u2013 Executive, Non-Independent) w.e.f the 06th August, 2021 and thereafter \nregularised as Director at Annual General Meeting held on the 23rd September, 2021.\nii. Shri Sandeep Dinodia (DIN:00005395) was appointed as Additional Director (Non \u2013 Executive, Non-Independent) w.e.f the 2nd February, 2022 and thereafter \nregularised as Director at Extra-Ordinary General Meeting held on the 28th April, 2022.\niii. Shri Krishan Lal Chugh (DIN: 00140124), Non-Executive Independent Director has resigned from the Board w.e.f the 08th September, 2021due to his advanced age \nand related health issues and there was no other material reason(s) behind his resignation.  \niv.  The Company lost Shri Ravinder Nagpal (DIN: 00102979), Non-Executive Independent Director due to his sudden demise on the 2nd May, 2021\nShri Dharmendar Nath Davar, Chairman, Non-Executive Non Independent Director, Shri Jayant Davar, Co-Chairman & Managing Director \nand Smt. Monica Davar, Non- Executive Non Independent Director and Shri Neel Jay Davar, Non- Executive Non Independent Directors of \nthe Company are relatives in terms of the Act.", "start_char_idx": 0, "end_char_idx": 2783, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "59f361c4-487d-4268-8532-17edaae0ef8d": {"__data__": {"id_": "59f361c4-487d-4268-8532-17edaae0ef8d", "embedding": null, "metadata": {"page_label": "48", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "f30df165-3ad1-4d27-ba4a-1b877236eaa0", "node_type": null, "metadata": {"page_label": "48", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b56f93a3457a8501a0907f28c389d236ca2de4f2a4c1688ba803d04878bcde62"}}, "hash": "b56f93a3457a8501a0907f28c389d236ca2de4f2a4c1688ba803d04878bcde62", "text": "47\nAnnual Report 2021-22\nOther Directorships, Chairmanships and Memberships of the Board members\n(a) T able indicating details of Directors serving directorships in other listed entities as on the 31st March, 2022\nS. No Name of the Director Name of listed entity Category of Directorship\n1. Shri Dharmendar Nath Davar Landmark Property Development Company Limited Director\n2. Shri Jayant Davar i. Jagran Prakashan Limited\nii. HEG LimitedIndependent Director\n3 Shri Arvind Kapur i. Rico Auto Industries Limited\nii. Subros LimitedManaging Director\nIndependent Director\n4 Shri Sandeep Dinodia i. Ester Industries Limited\nii The Hi-T ech Gears LimitedIndependent Director\nIndependent Director\n5 Smt. Archana Capoor i. RSWM Limited \nii. Maral Overseas Limited\niii. S Chand and Company Limited\niv. Birla Cable LimitedIndependent Director\nNote: Other Directorships do not include Directorships of private limited companies, fo reign companies and companies under Section 8 of the Act. \n(b) T able indicating details number of Directorships and Committee Chairmanship/Memberships held by the Directors of the \nCompany in other public limited Companies as on the 31st March, 2022\nS. \nNo.Name of the \nDirectorDesignation No. of \nDirectorship \nin listed \nentities \nincluding this \nlisted entityNo. of memberships \nin Audit/\nStakeholder \nCommittee (s) \nincluding this listed \nentityNo. of post of \nChairperson in \nAudit/ Stakeholder \nCommittee held \nin listed entities \nincluding this listed \nentity\n1 Shri. Dharmendar \nNath DavarChairman, Non- Executive & Non-\nIndependent Director2 - -\n2 Shri Jayant Davar Co-Chairman & Managing Director 3 2 -\n3 Smt Monica Davar Non-Executive & Non- Independent Director 1 - -\n4 Shri Neel Jay Davar iNon-Executive & Non- Independent Director 1 - -\n5 Shri Sandeep \nDinodia iiNon-Executive & Non-Independent Director 3 3 2\n6 Shri Arjun Sharma Non-Executive Independent Director 1 1 1\n7 Shri Arvind Kapur Non-Executive Independent Director 3 3 -\n8 Shri Mohan Lal \nBhagatNon-Executive Independent Director 1 - -\n9 Smt Archana Capoor Non-Executive Independent Director 5 5 2\n10 Shri Vimal Mahendru Non-Executive Independent Director 1 - -\n11 Shri Bharat Anand Non-Executive Independent Director 1 - -\nNotes:\ni. Shri Neel Jay Davar (DIN: 09201336) was appointed as Additional Director (Non \u2013 Executive, Non-Independent) w.e.f the 06th August, 2021 and thereafter \nregularised as Director at Annual General Meeting held on the  23rd September, 2021.\nii. Shri Sandeep Dinodia (DIN:00005395) was appointed as Additional Director (Non \u2013 Executive, Non-Independent) w.e.f the 2nd February, 2022 and thereafter \nregularised as Director at Extra-Ordinary General Meeting held on the 28th April, 2022.\niii. Shri Krishan Lal Chugh (DIN: 00140124), Non-Executive Independent Director has resigned from the Board w.e.f the 08th September, 2021due to his advanced age \nand related health issues and there was no other material reason(s) behind his resignation.  \niv.  The Company lost Shri Ravinder Nagpal (DIN: 00102979), Non-Executive Independent Director due to his sudden demise on the 2nd May, 2021.\nv. For the purpose of determination of limit of the Board Committees, chairpersonship and membership of the Audit Committee and Stakeholders\u2019 Relationship \nCommittee have been considered as per Regulation 26(1) (b) of the  Listing Regulations.", "start_char_idx": 0, "end_char_idx": 3354, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "41bdecbe-5b10-40f7-8e14-755f98782c03": {"__data__": {"id_": "41bdecbe-5b10-40f7-8e14-755f98782c03", "embedding": null, "metadata": {"page_label": "49", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "3f3c72da-e882-47cd-bedd-8e058e2ff658", "node_type": null, "metadata": {"page_label": "49", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "32081817eba0bab855bd89486f627fcce73de3641ab17b41fb272916cbaa6fcd"}, "3": {"node_id": "ae91f662-f119-49f1-b589-36668cf9ee6b", "node_type": null, "metadata": {"page_label": "49", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f50189083ea1bb6526d91e2fb93685f970c0742032fefcfc21f8a6335b5feb7c"}}, "hash": "30b1794216f7040a973727446a6305ccca9c857e863ed1e8d7a875d243944aea", "text": "Sandhar Technologies Limited48\n(c) Board qualifications, e xpertise and attributes\nThe eligibility of a person to be appointed as a Director of the Company is dependent on whether the person possesses the requisite\nskill sets identified by the Board and whether the person is a proven leader in a business that is relevant to the Company\u2019s business or is \na proven academician in the field relevant to the Company\u2019s business. The Board has adequate mix of skills, expertise and competencies \nfor running the business of the Company as detailed below:\nS. \nNo.Name of  \nDirectorDesignation Strategy & \nPlanningAdminis-\ntration and \nManage -\nmentGover -\nnanceSales and \nMarketingFinance \nand LawOpera-\ntions\n1 Shri Dharmendar \nNath DavarChairman, Non- Executive & Non-Independent Director\u221a \u221a \u221a - \u221a -\n2 Shri Jayant \nDavarCo-Chairman & Managing Director\u221a \u221a \u221a \u221a \u221a \u221a\n3 Smt Monica DavarNon-Executive & Non-Independent Director- \u221a \u221a \u221a - -\n4 Shri Neel Jay Davar Non-Executive &  Non-Independent Director\u221a \u221a - - - \u221a\n5 Shri Sandeep DinodiaNon-Executive & Non-Independent Director\u221a \u221a \u221a \u221a \u221a -\n6 Shri Arjun SharmaNon-Executive Independent Director\u221a \u221a \u221a \u221a - \u221a\n7 Shri Arvind \nKapurNon-Executive Independent Director\u221a \u221a \u221a \u221a \u221a \u221a\n8 Shri Mohan Lal \nBhagatNon-Executive Independent Director\u221a \u221a \u221a - \u221a -\n9 Smt Archana \nCapoorNon-Executive Independent Director\u221a \u221a \u221a - \u221a -\n10 Shri Vimal MahendruNon-Executive Independent Director\u221a \u221a \u221a \u221a \u221a \u221a\n11 Shri Bharat Anand Non-Executive Independent Director\u221a \u221a \u221a - \u221a -\nDuring Financial Year 2021-2022, information  mentioned in Part A of Schedule II of the  Listing Regulations, and compliance report of \nall applicable laws was duly placed before the Board for its consideration. Further, the Directors were provided the Video-conferencing facility to participate in the meetings. \nDetails of Equity Shares of the Company held by the Directors as on the 31st March, 2022:\nS. \nNoName Designation Number of equity shares\n1 Shri Dharmendar Nath Davar Chairman, Non- Executive & Non-Independent Director 839,582\n2 Shri Jayant Davar Co-Chairman & Managing Director 3,14,31,396\n3 Smt. Monica Davar Non-Executive & Non \u2013 Independent Director 26,22,930\n4 Shri Neel Jay Davar iNon-Executive & Non-Independent Director 15,55,995\n5 Shri Sandeep Dinodia iiNon-Executive & Non Independent Director 3200\n6 Shri Arjun Sharma Non-Executive Independent Director Nil\n7 Shri Arvind Kapur Non-Executive Independent Director Nil\n8 Shri Mohan Lal Bhagat Non-Executive Independent Director Nil\n9 Smt. Archana Capoor Non-Executive Independent Director Nil\n10 Shri.Vimal Mahendru Non-Executive Independent Director Nil\n11 Shri Bharat Anand Non-Executive Independent Director Nil\nNotes:\ni. Shri Neel Jay Davar (DIN: 09201336) was appointed as Additional Director (Non \u2013 Executive, Non-Independent) w.e.f the 06th August, 2021 and thereafter \nregularised as Director at Annual General Meeting held on the 23rd September, 2021.\nii. Shri Sandeep Dinodia (DIN:00005395) was appointed as Additional Director (Non \u2013 Executive, Non-Independent) w.e.f the 02nd February, 2022 and thereafter \nregularised as Director at Extra-Ordinary General Meeting held on the 28th April, 2022.\niii. Shri Krishan Lal Chugh (DIN: 00140124), Non-Executive Independent Director has resigned from the Board w.e.f the 08th September, 2021due to his advanced age", "start_char_idx": 0, "end_char_idx": 3321, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ae91f662-f119-49f1-b589-36668cf9ee6b": {"__data__": {"id_": "ae91f662-f119-49f1-b589-36668cf9ee6b", "embedding": null, "metadata": {"page_label": "49", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "3f3c72da-e882-47cd-bedd-8e058e2ff658", "node_type": null, "metadata": {"page_label": "49", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "32081817eba0bab855bd89486f627fcce73de3641ab17b41fb272916cbaa6fcd"}, "2": {"node_id": "41bdecbe-5b10-40f7-8e14-755f98782c03", "node_type": null, "metadata": {"page_label": "49", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "30b1794216f7040a973727446a6305ccca9c857e863ed1e8d7a875d243944aea"}}, "hash": "f50189083ea1bb6526d91e2fb93685f970c0742032fefcfc21f8a6335b5feb7c", "text": "the Board w.e.f the 08th September, 2021due to his advanced age \nand related health issues\niv.  The Compan y lost Shri Ravinder Nagpal (DIN: 00102979), Non-Executive Independent Director due to his sudden demise on the 02nd May, 2021.", "start_char_idx": 3258, "end_char_idx": 3492, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0cd77890-d421-4e1e-8077-379894a7dbab": {"__data__": {"id_": "0cd77890-d421-4e1e-8077-379894a7dbab", "embedding": null, "metadata": {"page_label": "50", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "a970718e-82ee-490e-b368-80a642a35f90", "node_type": null, "metadata": {"page_label": "50", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b5fbbfaa5ab89386a1b625ead2312c492c5ed93bcb99f1b5052ff2a482dfd43f"}, "3": {"node_id": "5702f84a-35bd-4403-b008-87e07e22126b", "node_type": null, "metadata": {"page_label": "50", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c72789d8a73cb6eec698808f1f2f57420bf26595bea93c1cf73175d066a759e9"}}, "hash": "4278061ccfed3af4e6a017e750e75a34e48286d62513f5a11d5e64a02e1b1c98", "text": "49\nAnnual Report 2021-22\nCONVERTIBLE INSTRUMENT\nThe Company has not issued any convertible instruments during the \nyear.\nIII. BOARD COMMITTEES \nThe Board has constituted various Committees of Directors to monitor the activities in accordance with Board approved terms of \nreference. The Board Committees focus on specific areas and take \ninformed decisions on the specific businesses assigned to them in \nthe best interest of the Company. \nThe Committees also make specific recommendations to the \nBoard on various matters whenever required. All observations, \nrecommendations and decisions of the Committees are placed \nbefore the Board for information or for approval. During the financial \nyear 2021-22, the Board has accepted all the recommendations of \nthe Committees. \nThe Company Secretary adheres to the same laws and regulations \nfor conducting the meeting of the Committees as applicable for the Board Meetings. Some of the Committees of the Board \nwere reconstituted to align with the provisions of the Act, Listing \nRegulations and to meet the business requirements during the year \nunder review. The terms of reference of the Board Committees are \nreviewed from time to time and on annual basis to align the same \nwith the regulatory/business requirements. The Company has \nSeven Board Committees as on the 31st March, 2022, which are \nbriefly described below:\nA. A UDIT COMMITTEE\nThe primary objective of the Audit Committee is to act as a\ncatalyst in helping the Company to achieve its objectives by\noverseeing the Integrity of the Company\u2019s Financial Statements; \nAdequacy & reliability of the Internal Control Systems of the \nCompany; Compliance with legal & regulatory requirements \nand the Company\u2019s Code of Conduct; Performance of the \nCompany\u2019s Statutory & Internal Auditors.\nAudit Committee monitors & provides an effective supervision \nof the financial reporting process of the Company with a view to ensure accurate and timely disclosures with the highest level \nof transparency, integrity and quality. \na) T erms of Reference: \nThe Audit Committee was constituted at a meeting of \nthe Board of Directors held on 31st May, 2010, and was subsequently reconstituted, on the 21st February, 2018, \n26th May, 2018, 19th December, 2018, 26th February \n2021 and 04th May, 2021. The Committee adopted new \nterms of reference in the Board Meeting held on the \n06th August, 2021. The scope and function of the Audit \nCommittee is in accordance with Section 177 of the Act \nand Regulation 18 of the Listing Regulations and inter-\nalia, includes the following: \n1. Ov ersig ht of the Company\u2019s financial reporting \nprocess and the disclosure of its financial information \nto ensure that the financial statement is correct, \nsufficient and credible;\n2. Recommendation for appointment, remuneration \nand terms of appointment of auditors of the\nCompany;\n3. Appro val of payment to statutory auditors for any \nother services rendered by the statutory auditors4. Re viewing, with the management, the annual \nfinancial statements and auditor\u2019s report thereon before submission to the board for approval, with \nparticular reference to; \n5. Matters required to be included in the director\u2019s \nresponsibility statement to be included in the\nboard\u2019s report in terms of clause (c) of sub-section \n(3) of Section 134 of the Act; \n6. changes,  if any, in accounting policies and practices \nand reasons for the same;\n7. major accounting entries involving estimates based \non the exercise of judgment by management; \n8. Sign ificant adjustments made in the financial \nstatements arising out of audit findings;\n9. complia nce with listing and other legal requirements \nrelating to financial statements;\n10. Disclosure of an y related party transactions; \n11. Modified opinion(s) in t he draft audit report\n12. Re viewing, with the management, the quarterly \nfinancial statements before submission to the board \nfor approval\n13. Re viewing,  with  the  management,  the ", "start_char_idx": 0, "end_char_idx": 3964, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5702f84a-35bd-4403-b008-87e07e22126b": {"__data__": {"id_": "5702f84a-35bd-4403-b008-87e07e22126b", "embedding": null, "metadata": {"page_label": "50", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "a970718e-82ee-490e-b368-80a642a35f90", "node_type": null, "metadata": {"page_label": "50", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b5fbbfaa5ab89386a1b625ead2312c492c5ed93bcb99f1b5052ff2a482dfd43f"}, "2": {"node_id": "0cd77890-d421-4e1e-8077-379894a7dbab", "node_type": null, "metadata": {"page_label": "50", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4278061ccfed3af4e6a017e750e75a34e48286d62513f5a11d5e64a02e1b1c98"}}, "hash": "c72789d8a73cb6eec698808f1f2f57420bf26595bea93c1cf73175d066a759e9", "text": "approval\n13. Re viewing,  with  the  management,  the  statement  \nof  uses  /  application  of  funds raised  through  an  issue  (public  issue,  rights  issue,  preferential  issue,\netc.),  the statement  of  funds  utilized  for  purposes  \nother  than  those  stated  in  the  offer document  /  \nprospectus  /  notice  and  the  report  submitted  by  \nthe  monitoring agency  monitoring  the  utilisation\nof  proceeds  of  a  public  or  rights  issue,  and making \nappropriate recommendations to the board to take \nup steps in this matter\n14. Re viewing and monitoring the auditor\u2019s \nindependence and performance, and effectiveness \nof audit process\n15. Appro val or any subsequent modification of \ntransactions of the Company with related parties;\n16. Scrutin y of inter-corporate loans and investments\n17. V aluation of undertakings or assets of the listed \nentity, wherever it is necessary\n18. Evalua tion of internal financial controls and risk \nmanagement systems\n19. Re viewing, with the management, performance of \nstatutory and internal auditors, adequacy of the internal control systems;\n20. Re viewing the adequacy of internal audit function,\nif any, including the structure of the internal auditdepartment, staffing and seniority of the official \nheading the department, reporting structure \ncoverage and frequency of internal audit\n21. Discussion with internal auditors of any significant \nfindings and follow up there on\n22. Re viewing the findings of any internal investigations \nby the internal auditors into matters where there is suspected fraud or irregularity or a failure of internal \ncontrol systems of a material nature and reporting\nthe matter to the board;\n23. Discussion with statutory auditors before the audit\ncommences, about the nature and scope of audit as", "start_char_idx": 3910, "end_char_idx": 5704, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "31926ae3-d2c5-4198-8491-7aab11c56842": {"__data__": {"id_": "31926ae3-d2c5-4198-8491-7aab11c56842", "embedding": null, "metadata": {"page_label": "51", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "742190ce-2b32-4594-881c-d108418fe371", "node_type": null, "metadata": {"page_label": "51", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ca440da89611493d01dc487ce10863c46280e9a74034f48c8d681dfd59c290d1"}, "3": {"node_id": "f7f07b5c-d0eb-4c7f-a8ff-a24297b7faa0", "node_type": null, "metadata": {"page_label": "51", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "5f51ea30d43bafad20d2f93e086e6127208bf168efbe9723d75e3de6f2616f78"}}, "hash": "39fb78dbed69c8a94b813c697e8966769b6311592c39852e7d823aed7ff72ac2", "text": "Sandhar Technologies Limited50\nwell as post-audit discussion to ascertain any area \nof concern\n24. T o look into the reasons for substantial defaults in \nthe payment to the depositors, debenture holders, shareholders (in case of non-payment of declared\ndividends) and creditors; \n25. T o review the functioning of the whistle blower \nmechanism\n26. Appro val   of appointment   of   chief   financial   officer \nafter   assessing   the qualifications, experience and \nbackground, etc. of the candidate\n27. Ca rrying out any other function as is mentioned in \nthe terms of reference of the audit committee\n28. Re viewing the utilization of loans and/ or advances \nfrom/investment by the holding company in the subsidiary exceeding rupees 100  crore  or  10%  of  \nthe  asset size  of  the  subsidiary,  whichever  is  lower \nincluding  existing  loans  /  advances  / investments \nexisting as on the date of coming into force of this\nprovision. \n29. Re view management discussion and analysis of \nfinancial condition and results of operations; \n30. Re view statement of significant related party \ntransactions (as defined by the audit committee), submitted by management;\n31. Re view management letters / letters of internal \ncontrol weaknesses issued by the statutory auditors;\n32. Re view internal audit reports relating to internal \ncontrol weaknesses; and\n33. Re view the appointment, removal and terms of \nremuneration of the chief internal auditor.34. Re view statement of deviations:\n35. Re view quarterly statement of deviation(s) including \nreport of monitoring agency, if applicable, submitted to the stock exchange(s) in terms of Regulation \n32(1) of SEBI (LODR) Regulations, 2015\n36. Re view annual statement of funds utilized for \npurposes other than those stated in the offer\ndocument/ prospectus/notice in terms of Regulation \n32(7) of SEBI (LODR) Regulations, 2015\n37. T o review compliance with the provisions of Insider \nTrading Regulations at least once in a financial year \nand verify that the systems for internal control are\nadequate and are operating effectively.\n38. T o consider and comment on rationale, cost-benefits \nand impact of schemes involving merger, demerger, amalgamation etc., on the listed entity and its \nshareholders.\nThe Audit Committee is required to meet at least four times in a year under Regulation 18 of the SEBI (LODR) Regulations, 2015. \nThe Chairman of the Audit Committee is a Non-Executive \nIndependent Director of the Company.\nb) Composition, Meetings & Attendance during the y ear \nAs on the 31st March, 2022, the Audit Committee comprised \nof 3 members majority of them being Independent Directors \nin compliance with the provisions of Section 149 of the Act and \nRegulation 18 of the SEBI (LODR) Regulations, 2015. During \nthe year under review, 4 (Four) Audit Committee meetings \nwere held and the time gap between any two meetings was less \nthan 120 days.\nThe details of the Audit Committee meetings held during 2021-2022 are given as under:\nS. No Quarter I II III IV No. of total \nmeetings \nattendedDate of \nMeeting21.05.2021 06.08.2021 12.11.2021 02.02.2022\nMember \nNameDesignation on \nCommitteeDesignation on \nBoard\n1 Smt. Archana \nCapoorChairperson Non-Executive Independent Director\u221a \u221a \u221a \u221a 4\n2 Shri Arvind \nKapurMember Non-Executive Independent Director\u221a \u221a \u221a \u221a 4\n3 Shri Jayant Davar Member Co-Chairman and Managing Director\u221a \u221a \u221a \u221a 4\nT otal no. of Members 3 3 3 3\nT otal Present 3 3 3 3\nAbsent 0 0 0 0\nNotes:\n\u2022 The necessary quorum was present for  all the meetings.\n\u2022 The Compan y lost Shri Ravinder Nagpal, Non-Executive Independent Director due to his sudden", "start_char_idx": 0, "end_char_idx": 3621, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f7f07b5c-d0eb-4c7f-a8ff-a24297b7faa0": {"__data__": {"id_": "f7f07b5c-d0eb-4c7f-a8ff-a24297b7faa0", "embedding": null, "metadata": {"page_label": "51", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "742190ce-2b32-4594-881c-d108418fe371", "node_type": null, "metadata": {"page_label": "51", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ca440da89611493d01dc487ce10863c46280e9a74034f48c8d681dfd59c290d1"}, "2": {"node_id": "31926ae3-d2c5-4198-8491-7aab11c56842", "node_type": null, "metadata": {"page_label": "51", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "39fb78dbed69c8a94b813c697e8966769b6311592c39852e7d823aed7ff72ac2"}}, "hash": "5f51ea30d43bafad20d2f93e086e6127208bf168efbe9723d75e3de6f2616f78", "text": "lost Shri Ravinder Nagpal, Non-Executive Independent Director due to his sudden demise on the 02nd May 2021. \n\u2022 Smt Archana Capoor was appointed as Chairman of Audit Committee & Shri Jayant Davar was appointed as member by the Board of Directors of the Company \nthrough circular resolution dated the 04th May, 2021.", "start_char_idx": 3542, "end_char_idx": 3857, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5ddda6b3-bd51-4f5f-a23b-d57d61d8fb3b": {"__data__": {"id_": "5ddda6b3-bd51-4f5f-a23b-d57d61d8fb3b", "embedding": null, "metadata": {"page_label": "52", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "466a2253-ac3f-4cac-8c3f-9f8b83084e22", "node_type": null, "metadata": {"page_label": "52", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1a63f6aa5a9953c8f7d1275a5cb7d9a47b124a71addf92fe36156a267886c5a5"}, "3": {"node_id": "22caaa13-30eb-4b8b-a7ce-e3e297800936", "node_type": null, "metadata": {"page_label": "52", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8da45c5aa039b25632f32c363f21b622cec1c513f448523ecf5dcded1ced63a0"}}, "hash": "1458ce605b6a2122b4d6c41007c39835056ca85e32f982a2d466702cf8fa9036", "text": "51\nAnnual Report 2021-22\nIn addition to the members of the Audit Committee, these meetings \nwere attended by Chairman of the Board, Chief Financial Officer & \nCompany Secretary, Statutory Auditor, Internal Auditor and/or their \nrepresentatives, wherever necessary and by such executives of the \nCompany as were considered necessary for providing inputs to the \nCommittee.\nB. NOMINA TION & REMUNERATION COMMITTEE\nThe constitution and the terms of reference of the Nomination & Remuneration Committee (\u201cNRC\u201d) are in compliance with the \nprovisions of Section 178(1) of the Act and Regulation 19 of the \nSEBI (LODR) Regulations, 2015.\na) T erms of Reference:\nThe Nomination and Remuneration Committee was\noriginally constituted as \u201cRemuneration Committee\u201d by a \nmeeting of the Board of Directors held on 23rd July, 2005, \nand was subsequently reconstituted, on the 21st February, \n2018, the 04th May, 2021 and the 16th September, 2021. \nInitially, the terms of reference were changed on the 23rd \nMay, 2014 and the Committee adopted new terms of \nreference in the Board Meeting held on the 13th August, \n2019, inter-alia, includes the following: \n1. F orm ulation of the criteria for determining\nqualifications, positive attributes and independence \nof a  director  and  recommend  to  the  board  of\ndirectors  a  policy relating  to,  the  remuneration  of  \nthe  directors,  key  managerial  personnel  and  other \nempl oyees2. F ormulation of criteria for evaluation of performance  \nof  independent  directors, board of directors, its \ncommittees and individual directors to be carried\nout either by the Board, by the Nomination and \nRemuneration Committee or by an independent\nexternal agency and review its implementation and\ncompliance\n3. De vising a policy on diversity of Board of Directors; \n4. Identifying persons who are qualified to become \ndirectors and who may be appointed in seniormanagement in accordance with the criteria  laid\ndown,  and recommend to the board of directors \ntheir appointment and removal. \n5. Whether to extend or continue the term of \nappointment of the independent director, on the basis of the report of performance evaluation of\nindependent directors. \n6. Recommend to the board, all remuneration, in \nwhatever form, payable to senior management. \n7. T o develop a succession plan for the Board and to \nregularly review the plan.\n8. Such other terms of references as prescribed / \ndefined under Companies Act, 2013 and Listing \nRegulations from time to time.\nb) Composition, Meetings & Attendance during the y ear\nThe details of its composition and of the meetings held during the Financial Year 2021-2022 are as under:\nS. \nNoMember Name Designation on CommitteeDesignation on Board Meeting held in the Financial Year \n2021-2022No. of total \nmeetings \nattended\n06.08.2021 02.02.2022\n1 Shri K.L. Chugh  \n(upto 08.09.2021)Chairman Non-Executive Independent \nDirector\u221a NA 1\n2 Shri Vimal Mahendru  \n(w.e.f 16.09.2021)Chairman Non-Executive Independent Director\u221a \u221a 2\n3 Shri Arjun Sharma Member Non-Executive Independent Director\u221a \u221a 2\n4 Shri Mohan Lal Bhagat Member Non-Executive Independent DirectorNA \u221a 1\nT otal no. of Members 3 3\nT otal Present 3 3\nAbsent 0 0\nNotes:\n\u2022 The necessary quorum was present for  all the meetings.\n\u2022 The Compan y lost Shri Ravinder Nagpal, Non-Executive Independent Director due to his sudden demise on the 02nd May 2021. \n\u2022 Shri Vimal Mahendru was appointed as Member of Nomination and Remuneration Committee through circular resolution dated 04th May, 2021 and subsequently \nappointed as Chairman of the Committee through circular resolution dated the 16th Se ptember, 2021.\n\u2022 Shri Krishan", "start_char_idx": 0, "end_char_idx": 3654, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "22caaa13-30eb-4b8b-a7ce-e3e297800936": {"__data__": {"id_": "22caaa13-30eb-4b8b-a7ce-e3e297800936", "embedding": null, "metadata": {"page_label": "52", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "466a2253-ac3f-4cac-8c3f-9f8b83084e22", "node_type": null, "metadata": {"page_label": "52", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1a63f6aa5a9953c8f7d1275a5cb7d9a47b124a71addf92fe36156a267886c5a5"}, "2": {"node_id": "5ddda6b3-bd51-4f5f-a23b-d57d61d8fb3b", "node_type": null, "metadata": {"page_label": "52", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1458ce605b6a2122b4d6c41007c39835056ca85e32f982a2d466702cf8fa9036"}}, "hash": "8da45c5aa039b25632f32c363f21b622cec1c513f448523ecf5dcded1ced63a0", "text": "resolution dated the 16th Se ptember, 2021.\n\u2022 Shri Krishan Lal Chugh (DIN: 00140124), Non-Executive Independent Director has resigned from the Board w.e.f the 08th September, 2021 due to his advanced age \nand related health issues  and consequently ceased to be a member of the Committee. \n\u2022 Shri Mohan Lal B hagat was appointed as Member of Nomination and Remuneration Committee through circular resolution dated the 16th September, 2021.", "start_char_idx": 3596, "end_char_idx": 4035, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c4d96a7b-5083-4f14-8b10-5f54eb928d23": {"__data__": {"id_": "c4d96a7b-5083-4f14-8b10-5f54eb928d23", "embedding": null, "metadata": {"page_label": "53", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6a12ba75-6d23-4fa8-88ed-7e93501fe49b", "node_type": null, "metadata": {"page_label": "53", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "5c5406e177f679c4bbe4498f88084433f859309ab595713211127a2e9d9d86f2"}, "3": {"node_id": "bc40088b-494c-4420-9e10-33a0282d754c", "node_type": null, "metadata": {"page_label": "53", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b6526776d8d08f5428bd9122bd47a234b7ee0bedbaa1aa86944a60996e32e4b9"}}, "hash": "89ee4cf790d034c148deac6e02b85ab0c14a9054191f68dc14523e074f7accc5", "text": "Sandhar Technologies Limited52\nPERFORMANCE EVALUATION\nPursuant to the provisions of the Act and Listing Regulations and \nas per Company\u2019s policy on performance evaluation, the Company \nSecretary circulated the questionnaire to all the Directors for \nperformance evaluation of the Board, its committees and Individual \nDirectors for the F.Y.2021-2022.\nOn the basis of feedback received, the Chairman briefed the Board \nabout the performance evaluation of Board, its committees and \nIndividual Directors for the F.Y.2021-2022.\nC. ST AKEHOLDERS\u2019 RELATIONSHIP COMMITTEE\nThe Board constituted a Stakeholders\u2019 Relationship Committee pursuant to Section 178(5) of the Act and Regulation 20 of the \nListing Regulations, to look into the redressal of grievances of \nshareholders and other security holders, if any.\na) T erms of Reference\nThe Stakeholders\u2019 Relationship Committee was \nconstituted by the Board of Directors at their meeting \nheld on the 03rd September, 2015. The Committee was \nreconstituted by the Board at its meeting held on 29th \nMarch, 2018,. The terms of reference of the Stakeholders\u2019 \nRelationship Committee, inter-alia, includes the following: \n1. Resolving  the  grievances  of  the  security  holders \nof  the  Company  including complaints related totransfer/transmission of shares, non-receipt of \nannual report, non-receipt of declared dividends, \nissue of new/duplicate certificates, general meetings \netc.2. Re view of measures taken for effective exercise of \nvoting   rights   by shareholders. \n3. Re view  of  adherence  to  the  service  standards  \nadopted  by  the  Company  in respect of various\nservices being rendered by the Registrar & Share\nTransfer Agent. \n4. Re view  of  the  various  measures  and  initiatives  \ntaken  by  the  Company for reducing  the  quantum  \nof  unclaimed  dividends  and  ensuring  timely  receipt  \nof  dividend warrants/annual reports/statutory \nnotices by the shareholders of the company.\n5. Giving effect to all transfer/transmission of shares \nand debentures, dematerialization of shares and rematerialisation of shares, split and issue of \nduplicate/consolidated share certificates, allotment \nand listing of shares, buy back of shares, compliance \nwith all the requirements related to shares, \ndebentures and other securities from time to time\n6. Ov ersee the performance of the registrars and \nshare transfer agents of the Company. Recommend measures for overall improvement in the quality of\ninvestor services and to monitor the implementation \nand compliance of the code of conduct for\nprohibition of insider trading pursuant to the SEBI \n(Prohibition of Insider Trading) Regulations, 2015, \nand other related matters as assigned by the board \nof directors. T o carry out any other function as \nprescribed under the Listing Regulations or as may \nbe delegated by the Board of Directors.\nb) Composition\nThe details of its composition and of the meetings held during the Financial Year 2021-2022 are as under:\nS. \nNoMember Name Designation on CommitteeDesignation on Board Meeting held in the Financial Year 2021-22 02.02.2022No. of total \nmeetings \nattended\n1. Shri Arjun Sharma Chairman Non-Executive Independent Director \u221a 1\n2. Shri Jayant Davar Member Co Chairman and Managing Director \u221a 1\n3. Shri Arvind Kapur Member Non-Executive Independent Director \u221a 1\nT otal no. of Members 3\nT otal Present 3\nAbsent 0\nNotes: \n\u2022 The necessary quorum was present for  the meeting.\nc) Compliance Officer\nSmt. Komal Malik (ICSI Membership No: 6430) as the Company \nSecretary & Compliance Officer of the Company.\nNumber of Shareholders\u2019 Complaints received during", "start_char_idx": 0, "end_char_idx": 3621, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bc40088b-494c-4420-9e10-33a0282d754c": {"__data__": {"id_": "bc40088b-494c-4420-9e10-33a0282d754c", "embedding": null, "metadata": {"page_label": "53", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6a12ba75-6d23-4fa8-88ed-7e93501fe49b", "node_type": null, "metadata": {"page_label": "53", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "5c5406e177f679c4bbe4498f88084433f859309ab595713211127a2e9d9d86f2"}, "2": {"node_id": "c4d96a7b-5083-4f14-8b10-5f54eb928d23", "node_type": null, "metadata": {"page_label": "53", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "89ee4cf790d034c148deac6e02b85ab0c14a9054191f68dc14523e074f7accc5"}}, "hash": "b6526776d8d08f5428bd9122bd47a234b7ee0bedbaa1aa86944a60996e32e4b9", "text": "& Compliance Officer of the Company.\nNumber of Shareholders\u2019 Complaints received during the\nFinancial Year 2021-2022: NIL \nNumber of Shareholders\u2019 Complaints not solved to the\nsatisfaction of Shareholders: NIL \nNumber of Pending Complaints as on the  31st March, 2022: \nNILD. RISK MANA GEMENT COMMITTEE\nRisk Management Committee was constituted by the Board \nof Directors at its meeting held on the 6th August, 2021, \npursuant to Regulation 21 of the Listing Regulations. The terms \nof reference of the Risk Management Committee, inter-alia, \nincludes the following:\n1. T o formulate a detailed risk management policy which\n shall include t he:", "start_char_idx": 3534, "end_char_idx": 4178, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e9edde8c-ac1b-4e66-829d-00afe31685e7": {"__data__": {"id_": "e9edde8c-ac1b-4e66-829d-00afe31685e7", "embedding": null, "metadata": {"page_label": "54", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c4bb6833-33fc-4a1c-a961-014117081315", "node_type": null, "metadata": {"page_label": "54", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7e60ce43187c97ebe27677328454f0ff0ac45391f0b79f3a567d41eab8b2102e"}}, "hash": "7e60ce43187c97ebe27677328454f0ff0ac45391f0b79f3a567d41eab8b2102e", "text": "53\nAnnual Report 2021-22\n\u2022 F ramework for Identification of internal and \nexternal risks specifically faced by the listed entity, \nin particular including the financial, operational,\ntechnological, sectoral, sustainability, information \ntechnology, cyber security risks or any other risk as \nmay be determined by the Committee.\n\u2022 Measures for Risk Mitigation including Systems and \nprocesses for internal control of identified Risk.\n\u2022 Business Co ntinuity plan.\n2. T o ensure that appropriate methodology, processes \nand systems are in place to monitor and evaluate\nrisk associated with the business of the Company.\n3. T o monitor and oversee implementation of Risk \nManagement Policy including evaluating the adequacy of risk management systems.\n4. T o periodically review the Risk Management Policy \nat least once in two years, including by considering the changing industry dynamics and evolving\ncomplexity.\n5. T o keep the Board of Directors informed about \nthe nature and content of its discussions,\nrecommendations, and actions to be taken.\n6. Such other aspects as the Board may consider \nappropriate and required from the Committee from time to time;\n7. The Risk Management Committee shall co-ordinate \nits activities with other Committee, as per the framework laid down by the Board of Directors.\na) Compo sition\nAs on the 31st March, 2022, the Committee comprised following directors as members:\nS \nNo.Member Name Designation on Committee Designation on Board\n1 Shri Dharmendar Nath Davar Chairman Chairman, Non-Executive & Non-Independent Director\n2 Shri Mohan Lal Bhagat Member Non-Executive Independent Director\n3 Smt. Monica Davar Member Non-Executive & Non-Independent Director\nb) Meetings and attendance\nThe details of the Risk Management Committee meetings held during the Financial Year 2021-2022 are given as under:\nS. NoMember Name Designation on CommitteeDesignation on Board Date of Meeting No. of \ntotal \nmeetings \nattended12.11.2021 01.02.2022\n1 Shri Dharmendar Nath \nDavarChairman Chairman, Non-Executive & Non-Independent Director\u221a \u221a 2\n2 Smt Monica Davar Member Non- Executive & Non-Independent \nDirector\u221a \u221a 2\n3 Shri Mohan Lal Bhagat Member Non-Executive Independent Director LOA \u221a 1\nT otal no. of Members 3 3\nT otal Present 2 3\nAbsent 1 0\nNotes: \n\u2022 The necessary quorum was present for  the meeting.\nE. O THER COMMITTEES\n(A) CORPORA TE SOCIAL RESPONSIBILITY (CSR) COMMITTEE: \nIn accordance with the requirements of Section 135 of the Act, \nthe Board has constituted a Corporate Social Responsibility \nCommittee to assist the Board in setting the Company\u2019s \nCorporate Social Responsibility Policy and assessing its \nCorporate Social Responsibility performance.\n(a) T erms of Reference\nThe Corporate Social Responsibility Committee was \nconstituted by the Board on 14th March, 2013, the composition was altered by a circular resolution on \n21st February, 2018 and again reconstituted on  \n11th December, 2018. The scope and functions of the Corporate Social Responsibility Committee is in accordance with Section 135 of the Act. The terms and reference of the Corporate Social Responsibility \nCommittee, inter-alia, includes the following:\n1. F ormulate and recommend to the Board, a Corporate \nSocial Responsibility Policy which shall indicate the\nactivities to be undertaken by our Company as per\nthe Act. \n2. F ormulate and recommend to the company\u2019s Board, \nan annual action plan in pursuance of its CSR policy, \nwhich shall include the following:", "start_char_idx": 0, "end_char_idx": 3476, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4273140b-5626-4965-a30c-ee39713ebcf4": {"__data__": {"id_": "4273140b-5626-4965-a30c-ee39713ebcf4", "embedding": null, "metadata": {"page_label": "55", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "eb7eb288-64ca-4e94-a78a-0eccc2e95ab2", "node_type": null, "metadata": {"page_label": "55", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7c8d78ea30a09632803a4763044ac766e4d28ccd56c71ab234b824ccc9da47c3"}, "3": {"node_id": "eea2350a-bc32-49f2-809f-4424476432f3", "node_type": null, "metadata": {"page_label": "55", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1197bf4016ad13d23b2021135a1c8a11da1e96ce6a8910743484bcb43b496ee2"}}, "hash": "f868df285532a39ab84fd1a5e6f86f5e502875f81ee71e11432263a1db59f9f4", "text": "Sandhar Technologies Limited54\ni. The list of CSR projects or programmes that \nare approved to be undertaken;\nii. The manner of execution of such projects or \nprogrammes;\niii. The modalities of utilization of funds and \nimplementation schedules for the projects or\nprogrammes;\niv. Monit oring and reporting mechanism for the \nprojects or programmes; and\nv. Details of need and impact assessment, if any, \nfor the projects undertaken by the company3. Re view and recommend the amount of expenditure \nto be incurred on activities to be undertaken by our Company.\n4. Monit or the Corporate Social Responsibility Policy \nof our Company and its implementation from timeto time; and\n5. An y other matter as the Corporate Social \nResponsibility Committee may deem appropriateafter approval of the Board of Directors or as \ndirected by the Board of Directors from time to \ntime.\nb) Compo sition\nAs on the 31st March, 2022, the Committee comprised of the following directors as members:\nS \nNo.Member Name Designation on Committee Designation on Board\n1 Shri Jayant Davar Chairman Co-Chairman & Managing Director\n2 Smt Monica Davar Member Non- Executive & Non-Independent Director\n3 Shri Arvind Kapur Member Non-Executive Independent Director\nc) Meetings\nThe details of the Corporate Social Responsibility Committee meetings held during 2021-2022 are given as under:\nS. NoMember Name Designation Designation on Board Date of Meeting No. of total \nmeetings \nattended21.05.2021 01.02.2022\n1 Shri Jayant Davar Chairman Co-Chairman & Managing Director \u221a \u221a 2\n2 Smt Monica Davar Member Non- Executive & Non-Independent Director \u221a \u221a 2\n3 Shri Arvind Kapur Member Non-Executive Independent Director \u221a \u221a 2\nT otal no. of Members 3 3\nT otal Present 3 3\nAbsent 0 0\n(B) FINANCE COMMITTEE: \nThe Finance Committee was originally constituted by our Board \non 02nd February, 2019, and was subsequently reconstituted, \non the 11th May, 2020, 06th November, 2020 and  04th May, \n2021. The terms of reference of the Finance Committee \nchanged on the 10th February, 2020 and its terms of business \ninclude the following:\n1. Re view, no less than annually, the Company\u2019s strategic \nplans and financial strategies and make recommendations to the Board in respect thereof;\n2. Re view & undertake decisions regarding the\nCompany\u2019s cash flow, capital expenditures and financing\nrequirements;\n3. Re view and make recommendations to the Board \nregarding the Company\u2019s scope and mix of business,acquisition and merger opportunities, the purchase of \nbusiness assets and financing thereof;\n4. Re view the Company\u2019s policies with respect to financial \nrisk assessment and management including investment\nstrategies and guidelines;\n5. Annually review the scope, cost and basic terms of the \nCompany\u2019s insured risk management programs including general liability, D&O and other Insurance Policies;6. Re view & undertake the Company\u2019s foreign exchange & \ncommodities risk management and exposure;\n7. Re view periodically the scope of this Committee and make \nrecommendations to the Board regarding any changes thereto; \n8. T ake such other actions as the Committee, from time to \ntime, may determine are necessary to fulfill its duties or are otherwise required by applicable laws, the Company\u2019s \ncharter or the Bylaws or the Board.  \n9. T o borrow money for the purpose of the Company\u2019s \nbusiness not exceeding the overall limit upto which the\nBoard of Directors of the Company are authorized / to be authorized under Section 180 of the Act.\n10. T o review and accept the sanction of various funding \nfacilities sanctioned by Banks/Lenders and to open Current / Cash Credit / Overdraft / Fixed Deposit and other accounts with any Scheduled Bank and authorize \nits Officials to operate the same and", "start_char_idx": 0, "end_char_idx": 3753, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "eea2350a-bc32-49f2-809f-4424476432f3": {"__data__": {"id_": "eea2350a-bc32-49f2-809f-4424476432f3", "embedding": null, "metadata": {"page_label": "55", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "eb7eb288-64ca-4e94-a78a-0eccc2e95ab2", "node_type": null, "metadata": {"page_label": "55", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7c8d78ea30a09632803a4763044ac766e4d28ccd56c71ab234b824ccc9da47c3"}, "2": {"node_id": "4273140b-5626-4965-a30c-ee39713ebcf4", "node_type": null, "metadata": {"page_label": "55", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f868df285532a39ab84fd1a5e6f86f5e502875f81ee71e11432263a1db59f9f4"}}, "hash": "1197bf4016ad13d23b2021135a1c8a11da1e96ce6a8910743484bcb43b496ee2", "text": "accounts with any Scheduled Bank and authorize \nits Officials to operate the same and vary, amend and \nmodify the existing authorization to operate accounts ofthe Company with its Bankers and to issue instructions for closure of its operated accounts.\n11. T o authorize one or more Directors/Officers of the \nCompany to execute and sign the documents with Banks \nin relation to any Loan or Credit Facility availed of or to be \navailed of by the Company.", "start_char_idx": 3668, "end_char_idx": 4121, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0829fe16-3935-4abe-ab81-6d640f615bea": {"__data__": {"id_": "0829fe16-3935-4abe-ab81-6d640f615bea", "embedding": null, "metadata": {"page_label": "56", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "eac11a3d-1c7b-4b57-86c8-fb2b8b112d81", "node_type": null, "metadata": {"page_label": "56", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a8b987bbae0a1a83e6dd6ccbf6be04aad368943bda51556d7b1db251a2e40997"}}, "hash": "a8b987bbae0a1a83e6dd6ccbf6be04aad368943bda51556d7b1db251a2e40997", "text": "55\nAnnual Report 2021-22\n12. T o authorize and appoint any Attorney(ies), Agent(s), \nRepresentative(s) of the Company to represent the \ninterest of the Company in the manner and to the extent of \nthe Powers/ Authorities as may be given, matter handled/\nto be handled by him.\n13. T o approve making requests to other Associate \nCompany(ies) to give Guarantee or provide Security in connection with a loan made or to be made to the Company \nby any Bank, Financial Institution, Company(ies) or any \nother person.\n14. T o give Guarantee or provide Security for loans sanctioned \nto other Company(ies) by Banks/Financial Institutions, provided the aggregate amount for which the Guarantee \ngiven or the Security provided does not exceed the limit\nprescribed by law and also sanctioned by the Shareholders \nin General Meeting, if any.\n15. T o make inter-corporate loans or deposits provided that the aggregate amount of loans shall not exceed the Limits \nlaid down in Section 186 of the Act, also keeping in view \nthe Provisions of Section 180 of the said Act.\n16. T o make investment in shares, debentures, bonds of \nCompanies and fixed deposits with Banks, Companies \nand Corporate etc. subject to the Provisions of Section \n186 of the Act provided that the aggregate of all such \ninvestments outstanding at any time shall not exceed the \ntotal limit laid down in the aforesaid Section.\n17. T o authorise one or more Directors/ Officers of the \nCompany to (i) negotiate, execute and sign the necessary \ndocuments; and (ii) make necessary filings with regulatory/ \ngovernmental authorities (including registering of or\nfiling of relevant documents with a quasi-regulatory / \nregulatory /governmental authority), in relation to any \nguarantee or security to be provided by the Company to\nsecure a loan availed by other Company (ies).\na) Composition\nAs on the 31st March, 2022, the Committee comprised following directors as members:\nS \nNo.Member Name Designation on Committee Designation on Board\n1 Shri Dharmendar Nath Davar Chairman Chairman , Non-Executive, Non-\nIndependent Director\n2 Shri Jayant Davar Member Co-Chairman & Managing Director\n3 Shri Vimal Mahendru Member Non-Executive Independent Director\nNote:\n\u2022 The compan y lost Shri Ravinder Nagpal, Non-Executive Independent Director and member of the Committee due to his sudden demise on the 2nd May, 2021.\n\u2022 Shri. Vimal Mahe ndru was appointed as Member of Finance Committee through circular resolution dated the 04th May, 2021.\nb) Meetings and attendance\nThe details of the Finance Committee meetings held during 2021-2022 are given as under:\nS. \nNoMember Name Designation CommitteeDesignation on Board\nMeeting held in the Financial Year 2021-22 No. of \ntotal \nmeetings \nattended\n21.05.2021 26.07.2021  06.08.2021 11.10.2021 12.11.2021 06.01.2022\n1 Shri \nDharmendar Nath DavarChairman Chairman, Non-Executive & Non-Independent Director\u221a \u221a \u221a \u221a \u221a \u221a 6\n2 Shri Jayant DavarMember Co-Chairman & Managing Director\u221a \u221a \u221a \u221a \u221a \u221a 6\n3 Shri Vimal MahendruMember Non-Executive, Independent Director\u221a LOA \u221a LOA LOA LOA 2\nT otal no. of members 3 3 3 3 3 3\nT otal Present 3 2 3 2 2 2\nAbsent 0 1 0 1 1 1\nNotes: \n\u2022 The necessary quorum was present for  the meeting.", "start_char_idx": 0, "end_char_idx": 3202, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "98c2d9a1-a513-461e-83d1-46bc8dfafe6f": {"__data__": {"id_": "98c2d9a1-a513-461e-83d1-46bc8dfafe6f", "embedding": null, "metadata": {"page_label": "57", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "16a8b6e4-63f4-4b61-bef6-f2ad70cb5940", "node_type": null, "metadata": {"page_label": "57", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b7716bc0be15cb158ca19f88e7fe5ce72f22a256e6a8de337ccda3aabb6f6f77"}, "3": {"node_id": "b6cfa246-7dcd-4cfe-9345-e1e88514284b", "node_type": null, "metadata": {"page_label": "57", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1e45560a6bc7f485910924cef0c44af522a781d8d392b24a4bae40412263b174"}}, "hash": "709bc7512afad2ab4828f08bb69c44ca082b7e1b79b8550a5a86d2143c24b488", "text": "Sandhar Technologies Limited56\n(C) SHARE TRANSFER & ALL OTMENT COMMITTEE: \nAs on the 31st March, 2022, the Committee comprised following directors as members:\nS.No Member Name Designation on Committee Designation on Board\n1 Shri Jayant Davar Chairman Co-Chairman & Managing Director\n2 Smt. Archana Capoor Member Non-Executive Independent Director\n3 Shri Vimal Mahendru Member Non-Executive, Independent Director\nThe Committee did not convene any meeting during the financial year 2021-2022.\nIV . REMUNERATION POLICY OF DIRECTORS\nThe Company has a Board approved Remuneration Policy for \nDirectors including Co-Chairman & Managing Director and is \nbeing reviewed on an annual basis. The details of the said policy \nare as follows:\nA. Remuner ation of Executive Directors \nThe remuneration of the Managing Director is recommended by the Nomination and Remuneration Committee (the \u201cNRC\u201d) \nto the Board for approval after considering the following \nfactors, inter-alia:\na) F unction, role and responsibilities assigned; \nb) Benchmarking the same with the peers in the identical/\nsimilar industry; \nc) Industry benchmarking; \nd) P erformance in the past and contribution to the long term \nstrategies.\nThe Board considers the recommendations of NRC and approves the remuneration, with or without modifications, \nsubject to shareholders\u2019 and regulatory approvals. In the \nevent of inadequacy of profit, the remuneration is regulated \nby Schedule V of the Act otherwise, to require the approval of \nthe Central Government. The remuneration includes fixed and \nvariable salary, performance bonus, contribution to provident \nfund, superannuation, gratuity, perquisites and allowances, reimbursement of expenses etc as applicable to employee of \nthe Company.\nB. Remuner ation of Non-Executive Directors \n(i) Sittin g Fees & Reimbursement of expenses \nThe sitting fees is paid to Non-Executive Directors of \nthe Company for attending each meeting of the Board of Directors or any committee thereof as approved by the \nBoard, within the permissible limit prescribed under the \nAct, Listing Regulations and other regulatory/statutory \nguidelines, as amended from time to time. Any change \nin sitting fees shall be recommended by the NRC and \napproved by the Board of Directors of the Company. The \nNRC considers the following factors while recommending \nthe change in the sitting fees to the Board: \n1. Contribut ion expected from Directors considering \nsize and complexity of organization,\n2. Com parison with the peers in the identical/similar \nindustry/benchmarking,\n3. Regula tory guidelines as applicable, etc. The Non-\nExecutive Directors are entitled to reimbursementof expenses for participation in the meeting of the\nBoard and Committees thereof. The Board while approving the revision in the sitting \nfees payable to Directors for attending the meeting of the Board and Committees thereof, considers the \nrecommendation of the NRC.\n(ii) P ayment of Profit-based Commission to Non-Executive \nDirectors \n The Non- Executive Directors of the Company are paid \nprofit based yearly commissions in accordance with the provisions of the Act subject to a maximum of 1% of the \nNet profits, over and above any fees and reimbursements \npayable to the Non-Executive Directors, pursuant to the \nshareholders\u2019 resolution. The NRC recommends to the \nBoard for such commission and the same is recommended \nby the Board for shareholders\u2019 approval for a period of five \nyears and are renewed for a further period of five years. \n(iii) P ecuniary transactions with Non-Executive Directors\n During the year under review, there were no pecuniary \ntransactions with any of the Non-Executive Directors  of the Company except for payment of sitting fees/ \ncommission. The register of contracts is maintained by \nthe Company under Section 189 of the Act and the same \nis placed before the Board for", "start_char_idx": 0, "end_char_idx": 3870, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b6cfa246-7dcd-4cfe-9345-e1e88514284b": {"__data__": {"id_": "b6cfa246-7dcd-4cfe-9345-e1e88514284b", "embedding": null, "metadata": {"page_label": "57", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "16a8b6e4-63f4-4b61-bef6-f2ad70cb5940", "node_type": null, "metadata": {"page_label": "57", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b7716bc0be15cb158ca19f88e7fe5ce72f22a256e6a8de337ccda3aabb6f6f77"}, "2": {"node_id": "98c2d9a1-a513-461e-83d1-46bc8dfafe6f", "node_type": null, "metadata": {"page_label": "57", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "709bc7512afad2ab4828f08bb69c44ca082b7e1b79b8550a5a86d2143c24b488"}}, "hash": "1e45560a6bc7f485910924cef0c44af522a781d8d392b24a4bae40412263b174", "text": "by \nthe Company under Section 189 of the Act and the same \nis placed before the Board for approval from time to time. \n(iv) Details  of remuneration to directors\n The Compan y has no stock option plans for the directors \nand hence, it does not form part of the remuneration \npackage payable to any Executive and/or Non-Executive \nDirector. During the year, the Company did not advance \nany loan to any of the executive and/or non-executive \ndirectors during 2021-2022. \n(v) Ser vice Contracts, Notice Period and Severance Fees\n As on 31st March 2022, the Board comprise eleven \nmembers, including one Executive Director and ten \nNon-Executive Directors, of which six are Independent \nDirectors. Shri Jayant Davar Co-Chairman and Managing \nDirector is the employee of the Company, Hence the \nprovision for payment of severance fees to them shall be \nas per the Company\u2019s policy. However, other Directors \nare not subject to any notice period and severance fees.\n(vi) Remuneration to Directors\n The details of remuneration, sitting fees, performance \nbonus, and/or commission paid to each of the Directors \nduring the year ended on the 31st March 2022 are given \nbelow:-", "start_char_idx": 3781, "end_char_idx": 4949, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e63e28ac-5f52-4f1f-8136-df35e23bc853": {"__data__": {"id_": "e63e28ac-5f52-4f1f-8136-df35e23bc853", "embedding": null, "metadata": {"page_label": "58", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "3b86f9c3-03bd-417c-a48b-6e58e8fc0e67", "node_type": null, "metadata": {"page_label": "58", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "355d132c33793d34a1b539d8930edb640fe2c3ee1b0a44c0b7c528d94f8136be"}, "3": {"node_id": "98ac73c0-b422-4740-ab44-4644abcc4521", "node_type": null, "metadata": {"page_label": "58", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b5533cbf14c479371467e154eb8575206f3bb1d3a68fdcdf374f1fe282b9c4ff"}}, "hash": "62ac676d00ce35fc8ddceac80bd66630bc1dc5125edc9fbc274907bf5c5cca37", "text": "57\nAnnual Report 2021-22\nin Rs.\nSr. \nNo.Name of the DirectorDesignation Salary and Perquisites Others\nFixed Pay & \nBonusPerquisite Retirement \nBenefitsSitting Fees Commission No. of Share \nheld\n1 Shri \nDharmendar \nNath DavarChairman, Non-\nExecutive & Non-\nIndependent Director- - - 2,00,000 2,00,000 8,39,582\n2 Shri Jayant DavarCO-Chairman & Managing Director1,42,71,600  - - -   3,14,71,100 3,14,31,396\n3 Smt. Monica DavarNon-Executive and Non-Independent Director- - - 2,00,000 2,00,000 26,22,930\n4 Shri Neel Jay DavarNon-Executive and Non-Independent Director- - - 1,50,000 1,50,000 15,55,995\n5 Shri Sandeep DinodiaNon-Executive and Non-Independent Director- - - 50,000 50,000 3,200\n6 Shri Arjun SharmaNon-Executive Independent Director- - - 3,40,000 2,00,000 \n7 Shri Arvind KapurNon-Executive Independent Director- - - 4,10,000 2,00,000 \n8 Shri Mohan Lal BhagatNon-Executive Independent Director- - - 2,70,000 2,00,000 \n9 Smt Archana CapoorNon-Executive Independent Director- - - 3,90,000 2,00,000 \n10 Shri Vimal MahendruNon-Executive Independent Director- - - 3,20,000 2,00,000 \n11 Shri Bharat AnandNon-Executive Independent Director- - - 2,50,000 2,00,000 \n12 Shri K. L. ChughNon-Executive Independent Director- - - 1,35,000 1,00,000 \nNotes:\ni. P erquisite valued as per Income T ax Act, 1961.\nii. No options under  the Company\u2019s ESOP plan were granted to Executive/Non-Executive Directors during the financial year ended 31st March 2022.\nV. FAMILIARIASATION PROGRAMME FOR BOARD\nMEMBERS\nThe Board of Directors has  adopted a familiarization \nprogramme for its Independent Directors in accordance with \nRegulation 25 of the Listing Regulations. The aim of such \nFamiliarisation Programme is to familiarize Independent and \nother Directors with the Company, its management, their \nroles, rights, responsibilities in the Company, nature of the \nauto component Industry, Business Model, Risk Management \nSystem, ERP systems encompassing Asset Management, \nHuman Capital Management, Product Life Cycle Management, \ntechnology architecture and Information Security/ Cyber \nSecurity Awareness of the Company for the purpose of\ncontributing significantly towards the growth of the Company.\nDuring the financial year, Company familiarized the Directors \non the Company\u2019s policies and procedures on a regular basis. \nPresentations/briefings were also made at the meeting of the \nBoard of Directors/Committees by KMP\u2019s/ senior executives of \nthe Company on industry scenario, Company\u2019s operating and \nfinancial performance, industrial relations status, marketing \nstrategies, risk management etc. \nThe details of the familiarization programme of the Independent \nDirectors are available on https://sandhargroup.comVI. INFORMATION SUPPLIED/ A V AILABLE TO THE BOARD \nThe Directors are presented with important/critical information \non the operations of the Company as well as that which requires \ndeliberations at the highest level. The Board has complete \naccess to all the relevant information within the Company and \nalso access to the senior management of the Company and any \nadditional information, to make timely Informed decisions. All \nBoard and Committee meetings are governed by structured \nagenda notes which are backed by comprehensive background \nalong with relevant annexures.\nThe Boar d was presented with the information on various\nimportant matters of operations, risk management and business, \nnew initiatives in business, budgets, financial results, update on Corporate Social Responsibility activities, minutes of Board and Committees of the Board,", "start_char_idx": 0, "end_char_idx": 3563, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "98ac73c0-b422-4740-ab44-4644abcc4521": {"__data__": {"id_": "98ac73c0-b422-4740-ab44-4644abcc4521", "embedding": null, "metadata": {"page_label": "58", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "3b86f9c3-03bd-417c-a48b-6e58e8fc0e67", "node_type": null, "metadata": {"page_label": "58", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "355d132c33793d34a1b539d8930edb640fe2c3ee1b0a44c0b7c528d94f8136be"}, "2": {"node_id": "e63e28ac-5f52-4f1f-8136-df35e23bc853", "node_type": null, "metadata": {"page_label": "58", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "62ac676d00ce35fc8ddceac80bd66630bc1dc5125edc9fbc274907bf5c5cca37"}}, "hash": "b5533cbf14c479371467e154eb8575206f3bb1d3a68fdcdf374f1fe282b9c4ff", "text": "Corporate Social Responsibility activities, minutes of Board and Committees of the Board, appointment and remuneration of the \nsenior management, appointment/cessation of Key Managerial \nPersonnel, details of joint ventures or collaborations, if any, information on subsidiaries, sale of investments, assets which are material in nature and not in the normal course of business, \nforeign exposure and non-compliance, if any with regulatory \nor statutory guidelines or in the Listing Regulations, etc., and other matters which are required to be placed before the Board in terms of the Act, Listing Regulations and other applicable \nstatutes. The Board and other Committees also approve \nvarious business proposals and r egulatory approvals through\ncirculations as and when required.", "start_char_idx": 3474, "end_char_idx": 4256, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "dccaa08e-cbb0-4c11-ac8b-ac8b136f20d0": {"__data__": {"id_": "dccaa08e-cbb0-4c11-ac8b-ac8b136f20d0", "embedding": null, "metadata": {"page_label": "59", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "7c6a5f4a-9f4d-4f22-9f1c-32c17a0e2f5b", "node_type": null, "metadata": {"page_label": "59", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a77536dab86a014ad7bdeea063cc3153cc96981391abdf505e17d08a62703d8d"}, "3": {"node_id": "511a93bd-3d51-40fc-bba0-316a99f17563", "node_type": null, "metadata": {"page_label": "59", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8835961c9972a787e170f52ee7043fdd56f3feaaf37f19d77d33d9eb719f3cdc"}}, "hash": "5fe8461262d724b59b4cb2e68abc174d9eb7d5529b8ed4d5e79ffd78f5b42753", "text": "Sandhar Technologies Limited58\nVII.  POST MEETING COMMUNICATION / FOLLOW UP \nSYSTEM\nThe Company has an effective post meeting follow up procedure. \nThe Company has a mechanism to track important decisions\ntaken at the Board/Committee meetings till the closure of such \ndecisions and Action T aken Report on the decisions taken in a\nmeeting is placed at the succeeding meeting(s) of the Board/ \nBoard Level Committees.\nVIII.  MATERIAL SUBSIDIARIES\nIn terms of the requirement of the Policy on Material \nSubsidiaries, a subsidiary shall be considered as unlisted \nmaterial subsidiary if its income or net worth exceeds ten (10) \n% of the consolidated income or net worth respectively, of the \nlisted holding company and its subsidiaries in the immediately\npreceding accounting year.\nA copy of the said Policy on Material Subsidiaries is available on \nhttps://www.sandhargroup.com\nIn terms of the Listing regulations amendment dated the 9th \nMay, 2018, effective from 1st April, 2019, the Company\u2019s \nforeign subsidiary viz. Sandhar T echnologies Barcelona S.L. \ntogether with its step-down subsidiaries shall be considered as a Material Subsidiary. \nThe Audit Committee of the Company reviews the Consolidated \nFinancial Statements of the Company and the investments made \nby its unlisted subsidiary companies. The minutes of the Board \nmeetings along with a report on significant developments of the \nunlisted subsidiary companies are periodically placed before\nthe Board of Directors of the Company.\nIX. MANAGEMENT\n(a) Disclosures on Related  Party Transactions: \nIn compliance with the requirements of the Listing \nRegulations and following the provisions of Section 188(1) \nof the Act, all Related Party contracts / arrangements / \ntransactions entered by the Company during the financial \nyear in the ordinary course of business and on arm\u2019s length \nbasis, with Audit Committee having a domain role. The \nBoard of Directors was brought into picture, wherever \nnecessary and/or obligatory. Therefore, the provision of \nSection 188 of the Act were not attracted. There are no \nmaterially significant Related Party Transaction during \nthe year under review made by the Company.  with \npromoters, directors or other designated person which \nmay have a potential conflict with the interest of the \nCompany at large. Thus, disclosure in Form AOC-2 is not \nrequired. During the year, the Company has not entered \ninto any contract / arrangement / transaction with related \nparties, which could be considered material in accordance \nwith the policy of the Company on materiality of Related Party Transactions.\nThe Policy on materiality of Related Party Transactions\nand dealing with Related Party Transactions, \nas approved by the Board, may be accessed at: \nhttps://www.sandhargroup.comRelated Party Transactions are disclosed to the Board on \nregular basis. Details of Related Party Transactions may \nbe referred to in Note 32 of the Standalone Financial \nStatements\n(b) Disclosure of accounting treatment in preparation of \nfinancial statements: \n Pursuant to the pro visions of Section 133 of Companies Act \n2013 and Rule 4 (iii) (a) of Companies (Indian Accounting \nStandards) Rules 2015, the companies whose equity or \ndebt securities were listed or were in the process of being \nlisted on any stock exchange in India or outside India and \nhaving net worth of less than  Five Hundred crores, had \nto comply with the Indian Accounting Standards (Ind AS), \nfor the accounting periods beginning on or after April 01, \n2017. Accordingly, Ind AS is applicable upon the Company \nand its subsidiaries beginning April 01, 2017.\n(c) Details  of non-compliance by the listed entity, \npenalties, structures imposed on the listed entity \nby stock exchange(s) or the board or any statutory \nauthority, on any matter related to capital markets, \nduring the last three Years; \nDuring the period under review, there were no strictures \nor penalties imposed on the Company either by the Stock Exchanges or SEBI, or any other statutory authority", "start_char_idx": 0, "end_char_idx": 4027, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "511a93bd-3d51-40fc-bba0-316a99f17563": {"__data__": {"id_": "511a93bd-3d51-40fc-bba0-316a99f17563", "embedding": null, "metadata": {"page_label": "59", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "7c6a5f4a-9f4d-4f22-9f1c-32c17a0e2f5b", "node_type": null, "metadata": {"page_label": "59", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a77536dab86a014ad7bdeea063cc3153cc96981391abdf505e17d08a62703d8d"}, "2": {"node_id": "dccaa08e-cbb0-4c11-ac8b-ac8b136f20d0", "node_type": null, "metadata": {"page_label": "59", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "5fe8461262d724b59b4cb2e68abc174d9eb7d5529b8ed4d5e79ffd78f5b42753"}}, "hash": "8835961c9972a787e170f52ee7043fdd56f3feaaf37f19d77d33d9eb719f3cdc", "text": "on the Company either by the Stock Exchanges or SEBI, or any other statutory authority for \nnoncompliance of any matter related to capital markets. \n(d) Code o f Conduct for Prevention of Insider Trading\nPursuant to SEBI (Prohibition of Insider Trading) \nRegulations, 2015, the Code of Conduct for Prohibition of Insider Trading with Code of Practice and Procedure \nfor fair Disclosure of Unpublished Price Sensitive\nInformation was approved and adopted by the Company. \nThe Code of Conduct is displayed on the website of the\nCompany www.sandhargroup.com \n(e) Man aging Director & Chief Financial Officer \ncertification: \nThe Managing Director and the Chief Financial Officer \nhave issued certificate pursuant to the provisions of \nRegulation 17 of the Listing Regulations certifying that the \nfinancial statements do not contain any materially untrue \nstatement and these statements represent a true and fair view of the Company\u2019s affairs. They also certify that, to \nthe best of their knowledge and belief, no transactions \nentered into during the year were fraudulent, illegal or \nin violation of the code of conduct of the Company, they \nare responsible for establishment and maintenance of the \nInternal Financial Controls for financial reporting and they \nhave indicated to the auditors and the Audit Committee\nabout any significant changes in internal control over \nfinancial reporting, significant changes in the accounting \npolicies and instances of significant frauds, if any, which \nthey were aware. The said certificate is annexed and forms \npart of this Annual Report.\n(f) Code o f Conduct:\nThe Board formulated and adopted Code of Conduct and \nEthics for the Board of Directors and Senior Management at its meeting dated 29th August 2014. The code of", "start_char_idx": 3941, "end_char_idx": 5705, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "33e90a98-9f55-4b9d-9c16-cfb79ddb1676": {"__data__": {"id_": "33e90a98-9f55-4b9d-9c16-cfb79ddb1676", "embedding": null, "metadata": {"page_label": "60", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "46d72c13-d64c-4e1a-b176-292877aa4229", "node_type": null, "metadata": {"page_label": "60", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "682728b4ee4a4b064de265e162dc69e282a39becb7429cd434835ad664b37b22"}}, "hash": "682728b4ee4a4b064de265e162dc69e282a39becb7429cd434835ad664b37b22", "text": "59\nAnnual Report 2021-22\nconduct as updated from time to time has been hosted \non the website of the Company www.sandhargroup.com  \nAll Board members and Senior Management Personnel \naffirmed compliance with the Code of Conduct. A \nDeclaration regarding the compliance is annexed with \nthis Re port.\n(g) Se xual Harassment of Women at Workplace:\nYour Company is committed to creating and maintaining \na secure work environment where its employees, agents, vendors and partners can work and pursue \nbusiness together in an atmosphere free of harassment, \nexploitation and intimidation. \nT o empower women and protect women against sexual \nharassment, your Company has adopted a policy on prevention, prohibition and redressal of sexual harassment \nof Women at workplace in line with the provisions of the \nSexual Harassment of Women at Workplace (Prevention, \nProhibition and Redressal) Act, 2013 (India) and the Rules \nframed thereunder (\u201cPOSH\u201d). \nAll employees (permanent, contractual, temporary, \ntrainees) are covered under this policy. This policy allows employees to report sexual harassment at the workplace. \nThe Internal Committee is empowered to look into all \ncomplaints of sexual harassment and facilitate free and \nfair enquiry process with clear timelines. During Financial \nYear 2021-2022, there was no complained filed under \nPOSH as well as no outstanding cases were pending for \ndisposal at the beginning of such financial year. \n(h) Details  of establishment of vigil mechanism, Whistle \nBlower Policy and affirmation that no personnel have \nbeen denied access to the Audit Committee:\nThe Company has established a Whistle Blower Policy \nto enable stakeholders (including Directors, Employees, \nretainers, franchisees) to report unethical behaviour, \nactual or suspected fraud or violation of the Company\u2019s \nCode of Conduct. The Policy provides adequate safeguards \nagainst victimization of Director(s)/ employee(s) and \ndirect access to the Chairman of the Audit Committee in exceptional cases. The Protected Disclosures, if any \nreported under this Policy are to be appropriately and \nexpeditiously investigated by the Ethics Committee. Your \nCompany hereby affirms that no Director/ employee \nhas been denied access to the Chairman of the Audit \nCommittee and that no complaints were received during \nthe year. The Whistle Blower Policy is available on the \nwebsite of the Company https://sandhargroup.com\nX. COMPLIANCE \n(a) Details  of compliance with mandatory requirements and \nadoption of the non-mandatory requirements;\nThe Company has complied with all applicable mandatory \nrequirements prescribed under the Listing Regulations.\n(b) The Company has duly fulfilled the following discretionary \nrequirements as prescribed in Part E of Schedule II of the \nListing Regulations:\n\u2022 Reporting of Internal Auditors: The Internal Auditor reports \nto the Audit Committee while submitting internal auditreport.\n\u2022 The Com pany has duly appointed separate persons to the\nposts of Chairperson and Managing Director.\n\u2022 The Company confirms that its financial statements are with \nunmodified audit opinion.\n\u2022 The Internal A uditor reports directly to Audit Committee.\n(c) Cer tification from Company Secretary in Practice\nM/s K.K. Sachdeva & Associates, Practicing Company Secretaries, had issued a certificate as required under the \nListing Regulations, confirming that none of the directors on the \nBoard of the Company has been debarred or disqualified from \nbeing appointed or continuing as director of the companies by \nthe SEBI/Ministry of Corporate Affairs or any such statutory \nauthority. The certificate is annexed with this Report.", "start_char_idx": 0, "end_char_idx": 3654, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "42f6a5b9-3384-4d59-985e-5dc74cff5861": {"__data__": {"id_": "42f6a5b9-3384-4d59-985e-5dc74cff5861", "embedding": null, "metadata": {"page_label": "61", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "332ce8b8-185c-4ce9-80ad-2497541e9075", "node_type": null, "metadata": {"page_label": "61", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "bf3eacf3e18417770eb8dada2329febd4d1e130725532ac1751e3abfcd99d48e"}, "3": {"node_id": "daf1e3f5-ea68-46e7-acbb-d155b579d9cb", "node_type": null, "metadata": {"page_label": "61", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c1eb32bf6a4f1ca8431351c94743b5003515a65faff6eec2a9f414408849bccc"}}, "hash": "f0d4bbc2e48eae4deef4e21ce8a70176f5c1dba235a7ffdd9ca942ede774d71a", "text": "Sandhar Technologies Limited60\nXI. SHAREHOLDERS \n(a) Mean s of communication: \nWebsite : The Company\u2019s website www.sandhargroup.com contains, inter alia, the updated information pertaining to quarterly, half-\nyearly and annual financial results, annual reports, official press releases, the investor / analysts presentations, details of investor calls \nand meets, shareholding pattern, important announcements. The said information is available in a user friendly and downloadable form.\nFinancial Results : The quarterly, half yearly and annual financial results of the Company are submitted to Bombay Stock Exchnage \nLimited (\u201cBSE\u201d) and National Stock Exchange of India Limited (\u201cNSE\u201d) after approval of the Board of Directors of the Company. The \nresults of the Company are published in one English daily newspaper and one Hindi newspaper within 48 hours of approval thereof.\nAnnual Report : Annual Report containing inter alia Audited Financial Statements, Director\u2019s Report, Auditors Report, Corporate \nGovernance Report is circulated to the members and others entitled thereto and is also available on website of the Company.\nUploading on NSE Electronic Application Processing System (NEAPS), NSE Digital Exchange Portal & BSE Listing Centre:  The \nquarterly results, quarterly compliances and all other corporate communications to the Stock Exchanges are filled electronically on \nNEAPS for NSE and on BSE Listing Centre for BSE.\n(b) Gen eral shareholder information:\nGeneral Body Meetings: \nAnnual General Meeting (\u201c AGM\u201d) \nAGM Date of AGM Details of special resolution(s) passed at the  AGMs, if any Place\n27th 10th September, 2019 i.Change in Clause 69 (Common Seal) of Articles of Association of \nthe Company.\nii.T o re-appoint Shri Krishan Lal Chugh (DIN: 00140124), as a \nNon-Executive Independent Director of the Company\niii.T o re-appoint Shri Arvind Kapur (DIN: 00096308) as a Non-\nExecutive Independent Director of the Company\niv. T o re-appoint Shri Mohan Lal Bhagat (DIN: 00699750) as a Non-\nExecutive Independent Director of the Company\nv. T o re-appoint Shri Ravinder Nagpal (DIN: 00102970) as a Non-\nExecutive Independent Director of the Company\nvi.Ratification of remuner ation payable to Cost Auditor vis. A.N. \nSatija & Co. for audit of cost records for the FY 2019-20\nvii. Appointment of Smt. Archana Capoor as an Independent \nDirector of the Company\nviii. Appointment of Shri Bharat Anand as an Independent Director \nof the CompanySri Sathya Sai International \nCentre (A Unit of Sri Sathya Sai \nCentral Trust), Pragati Vihar, \nBhisham Pitamah Marg, New \nDelhi - 110003\n28th 23rd September, 2020 i.Reappointment of Shri Jayant Davar as Managing Director\nii.Reappoint ment of Shri Arjun Sharma (DIN: 00003306) as Non-\nExecutive Independent Director of the company \niii.Ratification of remuner ation payable to Cost Auditor\niv. Appointment of Shri V imal Mahendru as an Independent \nDirector Video conferencing\n29th 23rd September, 2021 i. Appointment of Shri Neel Ja y Davar (DIN: 09201336) as \nDirector of the Company.\nii.Ratification of remuner ation payable to Cost Auditor, M/s Satija \n& Co for the financial year 2020-2021.\niii.Ratification of remuner ation payable to Cost Auditor, M/s Satija \n& Co for the financial year 2021-2022.Video conferencing\nExtraordinary General Meetings (\u201cEGM\u201d)\nDetails of special resolutions passed at the Extraordinary General Meetings (\u201cEGM\u201d) held during the preceding three years are tabulated \nbelow:\nDate of EGM Place Details of special resolution(s) passed at \nthe EGM, if", "start_char_idx": 0, "end_char_idx": 3537, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "daf1e3f5-ea68-46e7-acbb-d155b579d9cb": {"__data__": {"id_": "daf1e3f5-ea68-46e7-acbb-d155b579d9cb", "embedding": null, "metadata": {"page_label": "61", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "332ce8b8-185c-4ce9-80ad-2497541e9075", "node_type": null, "metadata": {"page_label": "61", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "bf3eacf3e18417770eb8dada2329febd4d1e130725532ac1751e3abfcd99d48e"}, "2": {"node_id": "42f6a5b9-3384-4d59-985e-5dc74cff5861", "node_type": null, "metadata": {"page_label": "61", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f0d4bbc2e48eae4deef4e21ce8a70176f5c1dba235a7ffdd9ca942ede774d71a"}}, "hash": "c1eb32bf6a4f1ca8431351c94743b5003515a65faff6eec2a9f414408849bccc", "text": "of EGM Place Details of special resolution(s) passed at \nthe EGM, if any\n2018-2019 None None\n2019-2020 None None\n2020-2021 None None", "start_char_idx": 3469, "end_char_idx": 3601, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6eab0757-8b06-4c26-8d0e-286f78e92890": {"__data__": {"id_": "6eab0757-8b06-4c26-8d0e-286f78e92890", "embedding": null, "metadata": {"page_label": "62", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "2a266169-8edf-44bf-a6a4-e6c7a6079850", "node_type": null, "metadata": {"page_label": "62", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8c42fad48b1928251157227b0ee008a2693c53b1cf54cea449df4fadca93ffdc"}}, "hash": "8c42fad48b1928251157227b0ee008a2693c53b1cf54cea449df4fadca93ffdc", "text": "61\nAnnual Report 2021-22\nDuring the financial year 2021-22, no resolution was passed through postal ballot. \nFurther, as on the date of this report no special resolution is proposed to be conducted through postal ballot.\n(c) 30th Annual Gener al Meeting (AGM)\nDay and Date Thursday, 22 September 2022\nTime 11:30 AM\nVenue Video conferencing (VC) /Other Audio Visual Means(OAVM)\n(d) Financial Year: 1st April 2021 to 31st March 2022\n(e) Dividend\nThe Dividend if declared shall be paid by the Company with 30 days from the date of declaration of dividend.\n(f) Listing on Stock Ex changes\nThe equity Shares are at present listed on the following Stock Exchanges and the Listing fees for 2021-22 and 2022-23 have been duly \npaid to the Exchanges:\nS.No Name Address Stock Code\n1 Bombay Stock Exchange Limited (BSE)1st Floor, Phiroze Jeejeebhoy T owers, Dalal Street, Mumbai 400 001 541163\n2 National Stock Exchange  \nof India Limited (NSE)Exchange Plaza, Bandra - Kurla Complex, Bandra (E), Mumbai 400 051 SANDHAR\ne) Mark et Price Data\nMonthly highs and lows of Company\u2019s shares during 2021-2022 (` vis-\u00e0-vis CNX Nifty & BSE Sensex):\nMonth BSE NSE Closing CNX Nifty Closing BSE \nSensex High Low High Low\nApr-21 214.00 175.00 214.95 174.50 14631.10 48782.36\nMay-21 260.00 182.75 263.35 185.00 15582.80 51937.44\nJun-21 257.00 229.40 255.00 231.25 15721.50 52482.71\nJul-21 323.05 241.15 317.05 244.50 15763.05 52586.84\nAug-21 309.60 247.10 308.00 246.50 17132.20 57552.39\nSep-21 333.00 267.40 333.00 267.00 17618.15 59126.36\nOct-21 321.55 269.80 322.00 267.35 17671.65 59306.93\nNov-21 296.00 239.10 295.90 237.25 16983.20 57064.87\nDec-21 286.90 202.00 287.65 242.00 17354.05 58253.82\nJan-22 269.05 237.00 268.80 238.00 17339.85 58014.17\nFeb-22 260.95 210.60 261.75 210.05 16793.90 56247.28\nMar-22 247.00 200.00 229.80 201.00 17464.75 58568.51\nThe charts below show the comparison of the Company\u2019s share price (monthly high) movement vis-\u00e0-vis the movement of the BSE Sensex and CNX Nifty for the financial year 2021- 22 (based on month end closing). and CNX Nifty for the financial year 2021- 22 (based on \nmonth end closing).", "start_char_idx": 0, "end_char_idx": 2117, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a76d1bd4-ddd3-4d12-bc5f-a3d1ca358c5a": {"__data__": {"id_": "a76d1bd4-ddd3-4d12-bc5f-a3d1ca358c5a", "embedding": null, "metadata": {"page_label": "63", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "38d2d39f-9fcd-43ac-bbd2-9b985732c336", "node_type": null, "metadata": {"page_label": "63", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1aaf1c398a39d5f4979a3672198b77e6f79e50164afff83d835ec7764adfc934"}}, "hash": "1aaf1c398a39d5f4979a3672198b77e6f79e50164afff83d835ec7764adfc934", "text": "Sandhar Technologies Limited62\n(f) Dematerialization of shares and liquidity; \nThe Company\u2019s shares are compulsorily traded in dematerialised \nform on National Stock Exchange of India Limited (\u201cNSE\u201d) and \nBSE Limited (\u201cBSE\u201d). Equity shares of the Company representing \n100% equity share capital were held in Dematerialised form, as \non the 31st March, 2022.\n(g) Share T ransfer Agent;\nThe Company vide Agreement dated 02nd April, 2018 has \nappointed following agency to act as its Registrar and Share\nTransfer Agent (\u201cRTA\u201d). The RTA is, inter alia, responsible \nfor processing of requests pertaining to share transmission/\ndematerialization/ rematerialisation and other activities related \nthereto for both electronic and physical shareholdings. Further, \nRTA also handles corporate actions such as data requirements for conduct of AGMs, dividends etc. The RTA corresponds with the depositories viz. National Securities Depository Limited \n(NSDL) and Central Depository Services (India) Limited (CDSL) \nin this regard. \nLink Intime India Private Limited\nC 101, 247 Park, L B S Marg, Vikhroli West, Mumbai 400 \n083 \nT el No: +91 22 49186000 \nFax: +91 22 491860600.0050.0 0100.00150.00200.00250.00300.00350.00\n0.0010000 .0020000 .0030000 .0040000 .0050000 .0060000 .0070000 .00\nSandhar Technolo gies Limited BSE Sensex  \nMont h Sandhar Technologies Limited Vs Sensex\nSTL HighSandhar T echnologies Limited Vs BSE Sensex, on the 31st March, 2022\nSandhar T echnologies Limited Vs Nifty, on the 31st March, 2022\n0.0050.0 0100.00150.00200.00250.00300.00350.00\n0.005000.0 01000 0.001500 0.002000 0.00\nSandhar Tech nologies Limite dCNX Nift y\nMonth Sandhar Technologies  Limited Vs NIFTY \nClosing CNX NI FTY STL High", "start_char_idx": 0, "end_char_idx": 1707, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "40ddf71f-301f-47f1-93e1-d65519552772": {"__data__": {"id_": "40ddf71f-301f-47f1-93e1-d65519552772", "embedding": null, "metadata": {"page_label": "64", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "8bfc138c-0a30-4f62-afc0-e0e25c7928cb", "node_type": null, "metadata": {"page_label": "64", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4aef6f02daaf43e348c10ec122c6aad31797f23b46e8a6dde23f9056194b457c"}}, "hash": "4aef6f02daaf43e348c10ec122c6aad31797f23b46e8a6dde23f9056194b457c", "text": "63\nAnnual Report 2021-22\nPromot er, 70.38 % \nFore ign Por/g414olio \nInve stors , 0.98 % Mutual Funds, 14.9 2% Othe rs, 0.55%  Non-Ins/g415tu/g415ons, 13.18% \nShar eholding as on 31st March, 2022(h) Distribution of Shareholding\nThe below two tables provide details about the pattern of shareholding among various categories and number of shares held, as on the \n31st March, 2022\nCategory Distribution:\nCategories 31st March 2022\nNo. of Shares Percentage \nPromoter 42362245 70.38%\nForeign Portfolio Investors 587776 0.98%\nMutual Funds 8977504 14.92%\nOthers 331290 0.55%\nNon-Institutions 7931893 13.18%\nDistribution of Shareholding as on the 31st March, 2022\nDistribution Of Shareholding \nS. \nNoShareholding of Shares Shareholder Percentage of T otal T otal Share Percentage of \nT otal\n1 1 To 500 32812 96.333 2189522 3.6376\n2 501 To 1000 684 2.0082 547841 0.9102\n3 1001 To 2000 309 0.9072 466961 0.7758\n4 2001 To 3000 92 0.2701 234201 0.3891\n5 3001 To 4000 28 0.0822 100878 0.1676\n6 4001 To 5000 29 0.0851 136390 0.2266\n7 5001 To 10000 48 0.1409 374371 0.622\n8 10001 To ABOVE 59 0.1732 56140544 93.2711\nT otal 34061 100 60190708 100\n(i) Share T ransfer System:\nAs on the 31st March, 2022, 100% of the equity shares of the Company were in electronic form. Transfer of the shares held in demat \nform are done through the depositories with no involvement of the Company. \n(j) Outstanding Con vertible Instruments/ ADRs/GDRs/Warrants\nThe Company has not issued any convertible instruments/ ADRs/ GDRs/ Warrants.", "start_char_idx": 0, "end_char_idx": 1505, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a9493072-7948-45f7-b1d0-0e5d69fbef3c": {"__data__": {"id_": "a9493072-7948-45f7-b1d0-0e5d69fbef3c", "embedding": null, "metadata": {"page_label": "65", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "f117ab2c-3173-46d5-96d7-87577cec050d", "node_type": null, "metadata": {"page_label": "65", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ae86612696c19298b3e67d94ad98030efc47ba006941f387dd9aaa8224a35414"}}, "hash": "ae86612696c19298b3e67d94ad98030efc47ba006941f387dd9aaa8224a35414", "text": "Sandhar Technologies Limited64\n(k) Plant locations:\nIn view of the nature of the Company\u2019s business, the Company operates from various centres in India and abroad.\nA. Facilities in India\nS. \nNoFacility Location Division Products manufactured\nOperational manufacturing facilities\n1. Sandhar Automotives Gurgaon Gurugram Automotives Lock assembly, door handles, \nlatches and switch assembly\n2. Sandhar Automotives Dhumaspur Gurugram Automotives Mirror assembly and moulded \nparts\n3. Sandhar Components Behrampur Gurugram Components Sheet metal components\n4. Sandhar Automotives HSCI Division Gurugram HSCI Door handles, lock assembly and \nside view mirrors\n5. Sandhar Components Manesar Gurugram Components Zinc die casting \n6. Sandhar T ooling Gurugram Subsidiary T ools and dies\n7. Sandhar Automotives Haridwar Haridwar Automotives Locking systems, rear-view \nmirrors systems, door handles, \nand hinges and latches\n8. Sandhar Components Bawal Bawal Components Aluminium die casting parts\n9. Sandhar T echnologies Limited \u2013 Bawal \u2013 II Bawal Components Plastic moulding parts\n10. Sandhar Automach Nalagarh Nalagarh Automach Wheel rims and wheel \nassemblies, handle bars, clutch \nand brake panels, and fender \nassemblies\n11. Sandhar T echnologies Limited \u2013 Pathredi Alwar HSCI Door handles, lock assembly, \nand side view mirror\n12. Sandhar Automotives Pune Pune Automotives Mirror assembly, lock assembly, \nand handle assembly\n13. Sandhar T echnologies Limited \u2013 Cabins and Fabrication Pune Pune Cabins and \nfabricationsCabins, welded assembly for \ncabins\n14. Sandhar Components Attibele Bengaluru Components Zinc die casting and moulding \nparts\n15. Sandhar Automotives Bommasandra Bengaluru Automotives Lock assembly, mirror assembly, \nhandle assembly, latches, and \nswitches\n16. Mag Engineering Unit A Bengaluru Cabins and \nfabrication Backhoe loader cabins and cabin \nloose parts, operator cabins, \nmotor-grader cabin, dozers \ncabins, cabin for dump trucks \nincluding floor plate\n17. Mag Engineering Unit B Bengaluru Cabins and fabrication \n18. Sandhar Automach Attibele Bengaluru Automach Motor cycle rims, moped rims, \nscooter rims, clutch assembly, \nhandle bar assembly, wheel \nassemblies for motor cycles, \nmopeds and scooters\n19. Sandhar Automach Mysore Mysuru Automach Wheel rims and wheel \nassemblies, handle bars, clutch \nand brake panels, and fender \nassemblies\n20. Sandhar T echnologies Limited Oragadam, \nChennaiAutomach Assembly of rims\n21. Sandhar Automotives Gurgaon \u2013 JEM division Gurugram Automotives Relays\n22. Sandhar T echnologies Limited \u2013 Distribution Division Gurugram After market Packaging of products for after-\nmarket sales\n23. Sandhar Han Sung Gurugram Joint Venture Press parts for application \nin relays, motors and tools, \ninjection moulded parts \nfor application in sensors, \nconnectors, switches, vehicle \nrelays, lamps, windshield wipers \nand switches\n24. Jinyoung Sandhar Oragadam, \nChennaiJoint Venture Assembly of AVN panels, and \nswitches", "start_char_idx": 0, "end_char_idx": 2975, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "992dd970-2744-4e6b-8b62-839ee08aadfc": {"__data__": {"id_": "992dd970-2744-4e6b-8b62-839ee08aadfc", "embedding": null, "metadata": {"page_label": "66", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "341f55a0-73b7-4d6f-94c4-72514d88e6c4", "node_type": null, "metadata": {"page_label": "66", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8fcc8a8f4523968f213ec0affd360aa96fc93c21c02cab2e6378a8827af4636b"}}, "hash": "8fcc8a8f4523968f213ec0affd360aa96fc93c21c02cab2e6378a8827af4636b", "text": "65\nAnnual Report 2021-22\nS. \nNoFacility Location Division Products manufactured\n25. Sandhar Han Sung \u2013 Oragadam Oragadam, \nChennaiJoint Venture High precision press parts, and insert moulded contact plates \n26. Sandhar Automach Hosur Automach Wheel rims and wheel assemblies, handle bars, clutch and brake panels, and fender assemblies\n27. Sandhar T echnologies Limited \u2013 CFD \u2013 Jaipur Jaipur Cabins and fabrication divisionParts and components for off-highway vehicles\n28. Sandhar T echnologies Limited \u2013 Oragadam Oragadam, ChennaiComponents, and cabins and fabricationCabins and cabin loose parts, operator cabins for off-highway vehicles, aluminium die casting components, machining, and \npowder coating of aluminium die \ncasting parts\n29. Sandhar T echnologies Limited \u2013 Hosur Unit Hosur Components Aluminium die casting parts\n30. Sandhar T echnologies Limited \u2013 Oragadam (ADC) Oragadam, ChennaiComponents Aluminum die casting parts\n31. Sandhar Automotive Systems Gurugram After Market Locks, mirrors, clutch assembly, starter motors, coil plate assembly, filters\n32. Sandhar Amkin Gurugram Joint Venture Safety helmets and other headgears for two-wheelers\n33. Sandhar Whetron Gurugram Joint Venture Automotive Sensors like Cameras, Ultra sonic sensors, radar solutions\n34. Winnercom Sandhar T echnologies Bengaluru Joint Venture Shark fin antenna and micro pole antenna etc\n35. Sandhar Han Shin Auto T echnologies Bengaluru Joint Venture Radio Cable, AV/NAVI Cable, GPS/DMB Cable, USB Cable, AVM Cable\n36. Kwangsung Sandhar Bengaluru Joint Venture Sunvisor, Cargo Screen, Black-Out T ape, Glove Box & several other Blow-moulded products.\n37. Sandhar T echnologies Limited- Nalagarh Unit Nalagarh Components Sheet Metal components\n38. Sandhar Engineering- Attibele Unit Attibele Sandhar Engineering Private LimitedSheet Metal\n39. Sandhar Engineering- Mysore Unit Mysore Sandhar Engineering Private LimitedSheet Metal\n40. Sandhar Engineering- Halol Unit Halol Sandhar Engineering \nPrivate LimitedSheet Metal\nB. Facilities outside India: \nS.No Facility Location Division Product Manufactured\n1. ST Barcelona Spain ST Barcelona Aluminium spools and spindles\n2. Sandhar Poland Poland Step Down Subsidiary Aluminium spools and spindles\n3. ST Mexico Mexico Step Down Subsidiary Aluminium spools and spindles\n4. STL T echnologies Ro SRL Romania Step Down Subsidiary Aluminium spools and spindles\nC. Address for correspondence:\nInvestors and shareholders can correspond with the RTA or at corporate office of the Company at the following address:\nRegistrar and transfer agent - \nLink Intime India Private LimitedCompany\nC-101, 1st floor 247 Park  \nL B S Marg, Vikhroli (West)\nMumbai 400 083\nT el: +91 22 4918 6270Fax: +91 22 4918 6060\nE-mail: mumbai@linkintime.co.in\nInvestor Grievance e-mail: rnt.helpdesk@linkintime.co.inWebsite: www.linkintime.co.inRegistered Office:  \nB-6/20 L.S.C. Safdarjung Enclave, New Delhi-110029\nCorporate Office:  \nPlot No. 13, Sector 44, Gurgaon - 122002", "start_char_idx": 0, "end_char_idx": 2979, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "356055f2-3c0b-4b9b-a179-d0e9623777ea": {"__data__": {"id_": "356055f2-3c0b-4b9b-a179-d0e9623777ea", "embedding": null, "metadata": {"page_label": "67", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "3a01b15d-39fc-475a-b75c-337ec8f49b4b", "node_type": null, "metadata": {"page_label": "67", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f425ab76ee1e6049dbe18b81e8998129c7c92ab5bc263636a7cb5d26e1cc0d9b"}}, "hash": "f425ab76ee1e6049dbe18b81e8998129c7c92ab5bc263636a7cb5d26e1cc0d9b", "text": "Sandhar Technologies Limited66\nXII.  OTHER DISCLOSURES\n(a) Confirmation of Compliance with the Corporate Governance requirements specified in Regulation 17 to 27 and clauses (b) to (i) of \nsub-regulation 2 of Regulation 46 of listing Regulations.\nS. \nNoParticulars Regulation Number Compliance \nstatus \n(as on March \n31, 2022) (Yes/\nNo/NA)\n1 Independent director(s) have been appointed in terms of specified criteria of \n\u2018independence\u2019 and/or \u2018eligibility\u201916(1)(b) & 25(6) Yes\n2 Board composition 17(1) Yes\n3 Meeting of Board of directors 17(2) Yes\n4 Review of Compliance Reports 17(3) Yes\n5 Plans for orderly succession for appointments 17(4) Yes\n6 Code of Conduct 17(5) Yes\n7 Fees/compensation 17(6) Yes\n8 Minimum Information 17(7) Yes\n9 Compliance Certificate 17(8) Yes\n10 Risk Assessment & Management 17(9) Yes\n11 Performance Evaluation of Independent Directors 17(10) Yes\n12 Composition of Audit Committee 18(1) Yes\n13 Meeting of Audit Committee 18(2) Yes\n14 Composition of nomination & remuneration committee 19(1) & (2) Yes\n15 Composition of Stakeholder Relationship Committee 20(1) & (2) Yes\n16 Composition and role of risk management committee 21(1),(2),(3),(4) Yes\n17 Vigil Mechanism 22 Yes\n18 Policy for related party Transaction 23(1),(5),(6),(7) & (8) Yes\n19 Prior or Omnibus approval of Audit Committee for all related party transactions 23(2), (3) Yes\n20 Approval for material related party transactions 23(4) Yes\n21 Composition of Board of Directors of unlisted material Subsidiary 24(1) NA\n22 Other Corporate Governance requirements with respect to subsidiary of listed entity 24(2),(3),(4),(5) & (6) Yes\n23 Maximum Directorship & T enure 25(1) & (2) Yes\n24 Meeting of independent directors 25(3) & (4) Yes\n25 Familiarization of independent directors 25(7) Yes\n26 Memberships in Committees 26(1) Yes\n27 Affirmation with compliance to code of conduct from members of Board of Directors and Senior management personnel26(3) Yes\n28 Disclosure of Shareholding by Non-Executive Directors 26(4) Yes\n29 Policy with respect to Obligations of directors and senior management 26(2) & 26(5) Yes\n30 T erms and conditions of Appointment of Independent Directors 46(2)(b) Yes\n31 Composition of various Committees of Board of Directors \n46(2)(c) Yes\n32 Code of Conduct of Board of Directors and Senior Management Personnel 46(2)(d) Yes\n33 Details of Establishment of Vigil Mechanism/ Whistle Blower Policy; 46(2)(e) Yes\n34 Criteria of Making Payments to Non-Executive Directors 46(2)(f) Yes\n35 Policy on Dealing with Related Party Transactions 46(2)(g) Yes\n36 Policy for Determining \u2018Material\u2019 Subsidiaries 46(2)(h) Yes\n37 Details of Familiarization Programmes Imparted to Independent Directors 46(2)(i) Yes\n(b) Name and Designation of Compliance Officer:\nSmt. Komal Malik, Company Secretary & Compliance Officer\nPlot No. 13, Sector 44, Gurgaon \u2013 122001 Haryana - India T el No: 0124-4518900; Fax No: 0124-4518912\nEmail: investors@sandhar.in", "start_char_idx": 0, "end_char_idx": 2943, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0de122b0-5ffe-4bd0-b4c1-9e6bd253d47b": {"__data__": {"id_": "0de122b0-5ffe-4bd0-b4c1-9e6bd253d47b", "embedding": null, "metadata": {"page_label": "68", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5bfdaf3a-0fc5-4467-8c44-c8e42d15cd70", "node_type": null, "metadata": {"page_label": "68", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "56e4562bb43f1cdde62abb7ed38925abf01a9004621e89536a215420c9eb6c25"}, "3": {"node_id": "944bb6b6-d00d-4057-8c70-6ea9f48b7b69", "node_type": null, "metadata": {"page_label": "68", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f8e066d394d51a2534cae40988ea269321b4417200bb4b20024481d2b44ad41e"}}, "hash": "2bf48e07cdb1d9ab93b42e989b9902414e68452568a061d68ce50532113e773a", "text": "67\nAnnual Report 2021-22\n(c) Subsidiary companies:\nThe Company has Seven direct subsidiaries as per particulars below:\nS. No Name of subsidiary & its location Date of Incorporation Nature of subsidiary Type of subsidiary \npursuant to regulation 16(1)(c) of the Listing Regulations. i.e. [Material or otherwise]\n1 Sandhar T ooling Private Limited  \nRegistered office at B-6/20, L.S.C,  \nSafdarjung Enclave, New Delhi-110 02926th February, 2002 Domestic company Otherwise\n2 Sandhar Strategic Systems Private Limited Registered \noffice at - Village & Post Khandsa Behrampur Road \nGurgaon Gurgaon HR 122001 IN9th September, 2016 Domestic company Otherwise\n3 Sandhar Engineering Private Limited  \nRegistered office at Plot No. 13, Sector-44  \nGurugram- 12200214th October, 2021 Domestic company Otherwise\n4 Sandhar Auto Electric Solutions Private Limited Registered office at Plot No. 13, Sector-44 Gurugram \nGurgaon HR 122002 IN6th January, 2022 Domestic company Otherwise\n5 Sandhar Automotive Systems Private Limited  \nRegistered office at C/o Sandhar Components \nBehrampur, Khasra No.1747/1218,11,Behrampur road \nVillage Khandsa, Gurugram Gurgaon HR 122001 IN20th June, 2017 Domestic company Otherwise\n6 Sandhar T echnologies Barcelona S.L.,  \nRegistered office at Av. Cal Rubio, no 46, Santa \nMargarida I els Monjos, Barcelona, Spain18th May, 2007 Foreign company \n(RBI UIN no. \nNDWAZ20090757)Otherwise\n7 Sandhar Auto Castings Private Limited  \nRegistered office at Khasra No. 1747/1218, 11, Behrampur Road Village Khandsa Gurgaon Gurgaon HR \n122001 IN29th July 2020 Domestic company Otherwise\nNote:\n\u2022 The Joint Venture named as Sandhar Daewha Automotive Systems Private Limited has become the subsidiary of the Company on 27th December, 2021 and its name \nhas been changed to Sandhar Automotive Systems Private Limited w.e.f the 6th January, 2022\n\u2022 The name of Sand har Daeshin T echnologies Private Limited has been changed to Sandhar Auto Castings Private Limited w.e.f the 22nd March 2022.\n\u2022 Sandhar Amkin Industries Private Limited and Kwangsung Sandhar T echnologies Private Limited are treated as Joint Ventures for the purpose of preparation of \nfinancial statements as required under Ind-AS. However, the shareholding of Sandhar T echnologies Limited in these Companies exceeds 50% therefore, as per the \nprovisions of Companies Act, 2013 they are treated as subsidiaries.\nCompany\u2019s wholly-owned foreign subsidiary, viz. Sandhar T echnologies Barcelona S.L. has the following subsidiaries:\nS. \nNoName of subsidiary & its location Date of Incorporation Nature of subsidiary Type of subsidiary pursuant to regulation 16(1)(c) of the Listing Regulations. i.e.[Material or otherwise]\n1 Sandhar T echnologies Poland sp. z.o.o.  \nRegistered Office at UI Legionow 59,  \n42-200, Czestochowa, Poland 20th June, 2011 Foreign company Otherwise\n2 Sandhar T echnologies De Mexico S. de RL de CV  \nRegistered Office at Av. T orre centro  \nInsurgentes, 3 Parque Opcion, San Jose  \nIturbide 37980, Guanuato, Mexico27th February, 2014 Foreign company Otherwise\n3 Sandhar T echnologies Ro SRL  \nRegistered Office 6-9 Corneliu Coposu \nBoulevard 8th floor, Office No. M09, 4th March 2021 Foreign Company Otherwise\n4 *Breniar Projects S. L.  \nRegistered Office at Av. Cal Rubio,  \nNo. 46, Santa Margarida l els Monjos,\nBarcelona, Spain26th April, 2007 Foreign Company Otherwise\nNote:  *Breniar Projects S. L., Spain (Step Down Subsidiary) of", "start_char_idx": 0, "end_char_idx": 3428, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "944bb6b6-d00d-4057-8c70-6ea9f48b7b69": {"__data__": {"id_": "944bb6b6-d00d-4057-8c70-6ea9f48b7b69", "embedding": null, "metadata": {"page_label": "68", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5bfdaf3a-0fc5-4467-8c44-c8e42d15cd70", "node_type": null, "metadata": {"page_label": "68", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "56e4562bb43f1cdde62abb7ed38925abf01a9004621e89536a215420c9eb6c25"}, "2": {"node_id": "0de122b0-5ffe-4bd0-b4c1-9e6bd253d47b", "node_type": null, "metadata": {"page_label": "68", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "2bf48e07cdb1d9ab93b42e989b9902414e68452568a061d68ce50532113e773a"}}, "hash": "f8e066d394d51a2534cae40988ea269321b4417200bb4b20024481d2b44ad41e", "text": " *Breniar Projects S. L., Spain (Step Down Subsidiary) of the Company liquidated on 21st   April, 2021.", "start_char_idx": 3371, "end_char_idx": 3474, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e93f1a70-b613-44a1-b438-b4282e8c0a1f": {"__data__": {"id_": "e93f1a70-b613-44a1-b438-b4282e8c0a1f", "embedding": null, "metadata": {"page_label": "69", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "65a156fa-fc82-48e0-82cb-4e03c04151a8", "node_type": null, "metadata": {"page_label": "69", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b77972e8caddacd2f2017d433aa2fb82b6582f4c9417823ccd64664e06772d5d"}}, "hash": "b77972e8caddacd2f2017d433aa2fb82b6582f4c9417823ccd64664e06772d5d", "text": "Sandhar Technologies Limited68\nFor and on behalf of the Board of Directors of\nSandhar T echnologies Limited\nSd/-  Sd/ -\nD.N. Davar  Ja yant Davar\nChairman  CO-Cha irman & \nDIN: 00002008  Managing D irector  \nDIN: 00100801\nPlace: Gurgaon\nDate: 18th May 2022(d) RECONCILIA TION OF SHARE CAPITAL AUDIT REPORT\nIn terms of Regulation 76 of Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018, Reconciliation \nof Share Capital Audit is carried out on a quarterly basis by a Practicing Company Secretary with a view to reconcile the total admitted \ncapital with National Securities Depository Limited (\u201cNSDL \u201d) and Central Depository Services (India) Limited (\u201cCDSL \u201d) and those held in \nphysical form with the total issued, paid up and listed capital of the Company. The audit report, inter alia, confirms that the Register of \nMembers is duly updated and that demat requests were confirmed within stipulated time etc. The said report is also submitted to BSE \nLimited and NSE of India Limited.\n(e) SEBI COMPLAINTS REDRESSAL SYSTEM (SCORES)\nThe Company has registered on SCORES and every effort is made to resolve all investor complaints received through SCORES orotherwise within the statutory time limit from the receipt of the complaint. No Shares are lying in Demat Suspense Account /unclaimed \nsuspense Account. Hence, the disclosure of the same is not applicable.\n(f) COMMODITY PRICE RISK OF FOREIGN EX CHANGE RISK & HEDGING ACTIVITIES \nPlease refer to Management Discussion & Analysis report for the same. The company has a Board approved Forex Policy which lays \ndown the principles for hedging of Forex risk.\n(g) CREDIT RA TING\nDuring the year under review India Rating & Research, a credit rating agency registered with SEBI had given the credit ratings as follows:\nS.No. Name of Facilities Credit Rating\n1. Working Capital Facilities Long T erm Ratings: IND AA-/stable\n2. Commercial Paper Facilities Short T erm Ratings: IND A1+\n(h) DET AILS OF TOTAL FEES PAID TO STATUTORY AUDITORS\n(Rs. in Lacs)\nType of Service March, 2022 March, 2021\nAs Auditor\nAudit Fees 71.82 62.95\nLimited Review 12.00 12.00\nIn Other Capacity\nOther Services (Certification Fees) 6.75 0.70\nReimbursement of Expenses 1.76 1.03\nTOTAL 92.33 76.68", "start_char_idx": 0, "end_char_idx": 2257, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f3340e81-68e3-4c6d-94a7-8b452024c919": {"__data__": {"id_": "f3340e81-68e3-4c6d-94a7-8b452024c919", "embedding": null, "metadata": {"page_label": "70", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "98f8361b-1d05-43fc-a078-0dea8a3f1bdd", "node_type": null, "metadata": {"page_label": "70", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "efa7917b96e1aa7336169fbb2347bc5a30fcc78393fd874c4b24ed66e74b6cba"}}, "hash": "efa7917b96e1aa7336169fbb2347bc5a30fcc78393fd874c4b24ed66e74b6cba", "text": "69\nAnnual Report 2021-22\nDECLARATION BY MANAGING DIRECTOR\nThe Members,\nSandhar T echnologies Limited\nB-6/20 L.S.C. Safdarjung Enclave,\nNew Delhi-110029\nSub: Declaration regarding compliance with the Company\u2019s Code of Conduct for Directors and Employees. \nRef.: Regulation 34(3) read with Part D of Schedule V to the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. \nI, Jayant Davar, Managing Director of Sandhar T echnologies Limited, hereby declare that all the members of the Board of Directors and \nSenior Management have affirmed compliance with the Code of Conduct for Directors and Employees of the Company.\nFOR SANDHAR TECH NOLOGIES LIMITED\nSd/-\nJayant Davar\nManaging Director \nPlace: Gurgaon\nDate: 18th May, 2022\nCERTIFICATE FROM COMPANY SECRETARY IN PRACTICE\n[Pursuant to clause 10 of part C of Schedule V of Securities and Exchange Board of India (SEBI) (Listing Obligations and Disclosure \nRequirements), Regulations, 2015]\nIn pursuance of sub-clause (i) of clause 10 of Part C of Schedule V of the Securities and Exchange Board of India (SEBI) (Listing Obligations \nand Disclosure Requirements), Regulations, 2015]; (LODR) in respect of Sandhar T echnologies Limited (CIN: L74999DL1987PLC029553), \nI hereby certify that: \nOn the basis of the written representation/declaration received from the directors and taken on record by the Board of Directors, as on the \n31st March, 2022, none of the directors on the board of the Company has been debarred or disqualified from being appointed or continuing \nas director of Companies by the SEBI/Ministry of Corporate Affairs or any such statutory authority.\nFor M/ s K. K. Sac hdeva & Associates, \nPracticing Company Secretaries\nSd/-\nK. K. Sachdeva\n[Proprietor]\nFCS No. 7153, CP No. 4721\nUDIN: F007153D000337725\nPlace: New Delhi\nDate: 18th May, 2022", "start_char_idx": 0, "end_char_idx": 1829, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "420f665c-81db-4ae2-9d00-b30ed17b7fa3": {"__data__": {"id_": "420f665c-81db-4ae2-9d00-b30ed17b7fa3", "embedding": null, "metadata": {"page_label": "71", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6308b6a1-de46-4c5f-aa70-96e12739262d", "node_type": null, "metadata": {"page_label": "71", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "50fae76ba0fe390ff538ca57d28517ecca0d0ea6448666cf6b7b79b98f399d37"}}, "hash": "9b20b5cbf355c9abcd1c9b40647a7b1954cb735a0b389a5e2f950598433f2803", "text": "Sandhar Technologies Limited70\nBUSINESS RESPONSIBILITY REPORT:\nThis section is as per Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.\nSECTION A: GENERAL INFORMATION ABOUT THE \nCOMPANY\n1. Corpor ate Identity Number (CIN) of the Company: \nL74999DL1987PLC029553\n2. Name of the Com pany: Sandhar T echnologies Limited\n3. Regist ered address: B-6/20, L.S.C. Safdarjung Enclave New \nDelhi - 110029 \n4. W ebsite : www.sandhargroup.com \n5. E-m ail id : investors@sandhar.in \n6. Fina ncial Year reported: 01st April, 2021 to 31st March, 2022 \n7. Sect or(s) that the Company is engaged in (industrial activity \ncode-wise): \nS. No Activity NIC Code\n1 Manufacture of diverse parts and \naccessories for motor vehicles such as \nbrakes, gearboxes, axles, road wheels, \nsuspension shock absorbers, radiators, \nsilencers, exhaust pipes, catalysers, \nclutches, steering wheels, steering \ncolumns and steering boxes etc.29301\n2 Manufacture of parts and accessories of three wheelers and motorcycles including side cars.30913\n3 Wholesale or retail sale of parts and accessories of motorcycles, mopeds, \nscooters and three wheelers45402\n8. List  three key products/services that the Company \nmanufactures/provides (as in balance sheet)\nS. No Key Products\n1 Locks & Switches\n2 Rear View Mirrors\n3 Sheet Metal Components\n 9. T otal number of locations where business activity is undertaken \nby the Company: 44\n(a) Number of Internationa l Locations: 4\n(b) Number of Nationa l Locations: 40\n 10.  Mark ets served by the Company \u2013 Local/State/National/\nInternational: \nThe Company\u2019s products are available nationally and several\nproducts are exported.SECTION B: FINANCIAL DETAILS OF THE COMPANY\n1. P aid up Capital (INR): 60.19 Crores\n2. T otal Turnover (INR): 1946.17 Crores\n3. T otal profit after taxes (INR): 61.43 Crores\n4. T otal Spending on Corporate Social Responsibility (CSR) as \npercentage of profit after tax (%): 3.41%\n5. List  of activities in which expenditure in 4 above has been \nincurred: Refer Corporate Social Responsibility Report\n(Annexed to Board Report) of the Company. \nSECTION C: OTHER DETAILS\n1. Does the Company have any Subsidiary Company/ Companies?\nYes\n2. Do the Subsidiary Company/Companies participate in the BR \nInitiatives of the parent Company? If yes, then indicate the number of such subsidiary company(s) : \nThe subsidia ry companies are not required to comply with the \nBusiness Responsibility initiative as per the laws applicable to them.\n3. Do any other entity/entities (e.g. suppliers, distributors etc.) \nthat the Company does business with, participate in the BR initiatives of the Company? If yes, then indicate the percentage \nof such entity/entities? [Less than 30%, 30-60%, More than \n60%] : No\nSECTION D: BR INFORMATION\nDetails of Director/Directors responsible for BR\na) Details of the Director/Directors responsible for \nimplementation of the BR policy/policies\nS. No Particulars Details\n1 DIN (if applicable) 00100801\n2 Name Jayant Davar\n3 Designation Co-Chairman & Managing Director\n4 T elephone Number 0124-4518900\n5 E-mail Id investors@sandhar.in", "start_char_idx": 0, "end_char_idx": 3124, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "cd84913d-63a6-4264-825d-2b83d4684ceb": {"__data__": {"id_": "cd84913d-63a6-4264-825d-2b83d4684ceb", "embedding": null, "metadata": {"page_label": "72", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "b0ec2546-054f-4e96-b725-e783745d2a88", "node_type": null, "metadata": {"page_label": "72", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "60c3924334665ceb3b598710822ef5cd1816d2f109eae255b209c5eaf5bca71d"}}, "hash": "60c3924334665ceb3b598710822ef5cd1816d2f109eae255b209c5eaf5bca71d", "text": "71\nAnnual Report 2021-22\nPrinciple wise (as per NVGs) BR Policy/policies\nThe National Voluntary Guidelines on Social, Environmental and Economic Responsibilities of Business (NVGs) released by the Ministry of \nCorporate Affairs has adopted nine areas of Business Responsibility. These briefly are as follows:\nP1 Business should conduct  and govern themselves with Ethics, Transparency and Accountability \nP2 Businesses should p rovide goods and services that are safe and contribute to sustainability throughout their life cycle \nP3 Businesses should p romote the wellbeing of all employees \nP4 Businesses should r espect the interests of, and be responsive towards all stakeholders, especially those who are disadvantaged, \nvulnerable and marginalized \nP5 Businesses should r espect and promote human rights\nP6 Business should r espect, protect, and make efforts to restore the environment \nP7 Businesses,  when engaged in influencing public and regulatory policy, should do so in a responsible manner \nP8 Businesses should sup port inclusive growth and equitable development\nP9 Businesses should enga ge with and provide value to their customers and consumers in a  responsible manner\nS.No Questions P1 P2 P3 P4 P5 P6 P7 P8 P9 \n1 Do you have a policy/ policies for principle P1 to P9 Y Y Y Y Y Y Y Y Y\n2 Has the policy being formulated in consultation with \nthe relevant stakeholders? Yes\n3 Has the policy being approved by the Board? Is yes, has it been signed by MD/ owner/ CEO/ appropriate Board Director?Yes  \nThe Policy is signed by the MD.\n4 Does the company have a specified committee of the Board/ Director/ Official to oversee the implementation of the policy? Yes\n5 Indicate the link for the policy to be viewed online? Policies are available on the website of the Company i.e. www.sandhargroup.com. Policies which are internal to the Company are available on the intranet of the Company. \nLink of the policies hosted on the website are given above.\n6 Has the policy been formally communicated to all \nrelevant internal and external stakeholders?  Yes\n7 Does the company have in-house structure to implement the policy/ policies?  Yes\n8 Does the Company have a grievance Redressal mechanism related to the policy/ policies to address stakeholders\u2019 grievances related to the policy/ policies?  Yes\n9 Has the company carried out independent audit/ evaluation of the working of this policy by an internal or external agency? The policies have been evaluated internally.\nGovernance related to Business Responsibility\n(a) Indica te the frequency with which the Board of Directors, \nCommittee of the Board to assess the BR performance of the \nCompany. Within 3 months, 3-6 months, Annually, More than 1 \nyear?\nResponse: The Board of Directors of the Company shall assess various initiatives forming part of the BR performance of the Company at least once a year.\n(b) Does the Company publish a BR or a Sustainability Report? \nWhat is the hyperlink for viewing this report? How frequently it\nis published?\nResponse: The Company has published Business Responsibility Report annually as part of the annual report. The same can be \naccessed at our website  www.sandhargroup.com", "start_char_idx": 0, "end_char_idx": 3179, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2c15cdbc-584b-469c-acbe-9d2641f09032": {"__data__": {"id_": "2c15cdbc-584b-469c-acbe-9d2641f09032", "embedding": null, "metadata": {"page_label": "73", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "65ae82d8-e108-43ad-aea7-b88f0bd9f696", "node_type": null, "metadata": {"page_label": "73", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f398b23aae34e01afc0ddb12dadb4f6d758a531f34d7682de8d013ca0103c4ba"}, "3": {"node_id": "c4b52e0c-f3e5-40f0-a593-ba9f35e785c5", "node_type": null, "metadata": {"page_label": "73", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "23ae25c912388db2b64dc2fc5ebeb21be6fd9fe2a7b17ecb1935ad2acca2af83"}}, "hash": "6e06034b3ffb1ea0e1cfad5b910810e650cf8c4fd86493e6362f7d5d9e41b1ac", "text": "Sandhar Technologies Limited72\nSECTION E: PRINCIPLE-WISE PERFORMANCE\nPrinciple 1: Businesses should conduct and govern themselves \nwith Ethics, Transparency and Accountability\n1. Does the Company have Policies relating to ethics, bribery and \ncorruption cover only the Company?  Yes/No\nResponse: Y es \n2. Does it extend to Group/Joint Ventures/subsidiaries/Suppliers/\nContractors?\nResponse: The policies are currently applicable to the Company \nbut not applicable on Subsidiaries / Joint Ventures / Suppliers / Contractors.\n3. How many stakeholder complaints have been received in the \npast financial year and what percentage was satisfactorily resolved by the management? If so, provide details thereof, in \nabout 50 words or so.\nResponse: No complaints were received during the year 2021-\n22.\nPrinciple 2: Businesses should provide goods and services that \nare safe and contribute to sustainability throughout their life cycle\n1. List  up to 3 of your products or services whose design has \nincorporated social or environmental concerns, risks and/or opportunities.\nResponse:\nThe key products which the Company manufactures are Locks \n& Switches, Rear View Mirrors and Sheet Metal Components. The designs of these products address environmental concerns \nand risk. The Company has consciously put in efforts to develop \nsustainable products through its in house R&D team. \n2. Does the Company have procedures in place for sustainable \nsourcing (including transportation)?  If yes, what percentage of your inputs was sourced sustainably? Also, provide details \nthereof, in about 50 words or so. \nResponse: Majority of Company\u2019s inputs by value are sourced \nfrom suppliers who adhere to sustainable sourcing principles.\nThe suppliers include market leaders in India and overseas with \nan impressive track records. A small portion of the Company\u2019s \nneeds are sourced from small enterprises and it is difficult for \nthe Company to assert adherence with sustainability norms by \nsuch suppliers.\nPrinciple 3: Businesses should promote employee well-being\n1. Plea se indicate the total number of employees as on the  March \n31, 2022: \nResponse: 1609\n2. Plea se indicate the total number of employees hired on \ntemporary/contractual/casual basis as on  the March 31, 2022: \nResponse: 5724\n3. Plea se indicate the Number of permanent women employees as \non  March 31, 2022: \nResponse: 1154. Plea se indicate the Number of permanent employees with \ndisabilities as on  March 31, 2022: \nResponse: Nil\n5. Do you have an employee association that is recognized by \nmanagement: \nResponse: Y es\n6. What percentage of your permanent employees is members of \nthis recognized employee association? \nResponse: 13. 15%\n7. Plea se indicate the Number of complaints relating to child \nlabour, forced labour, involuntary labour, sexual harassment in the last financial year and pending as on the end of the financial \nyear.\nS. No Category No. of \ncomplaints \nfiled during \nthe financial \nyearNo. of \nComplaints \nPending as on \nthe end of the \nfinancial year\n1 Child labour / forced \nlabour/involuntary \nlabourNil Nil\n2 Sexual Harassment Nil Nil\n3 Discriminatory \nemploymentNil Nil\n8. What percentage of your under mentioned employees were \ngiven safety & skill up-gradation training in the last year?\nP ercentage of Training Hours (CA + CRAs): 2.60%\nP ercentage of Training Hours (Staff) : 3.09%\nPrinciple 4: Businesses should respect the interests of, and be responsive towards all stakeholders, especially those who are \ndisadvantaged, vulnerable and marginalized.\n1. Has the Company mapped its internal and external \nstakeholders?\nY es/No\nResponse: Yes, Stakeholders\u2019 views and suggestions are \nincorporated into business", "start_char_idx": 0, "end_char_idx": 3703, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c4b52e0c-f3e5-40f0-a593-ba9f35e785c5": {"__data__": {"id_": "c4b52e0c-f3e5-40f0-a593-ba9f35e785c5", "embedding": null, "metadata": {"page_label": "73", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "65ae82d8-e108-43ad-aea7-b88f0bd9f696", "node_type": null, "metadata": {"page_label": "73", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f398b23aae34e01afc0ddb12dadb4f6d758a531f34d7682de8d013ca0103c4ba"}, "2": {"node_id": "2c15cdbc-584b-469c-acbe-9d2641f09032", "node_type": null, "metadata": {"page_label": "73", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "6e06034b3ffb1ea0e1cfad5b910810e650cf8c4fd86493e6362f7d5d9e41b1ac"}}, "hash": "23ae25c912388db2b64dc2fc5ebeb21be6fd9fe2a7b17ecb1935ad2acca2af83", "text": "Yes, Stakeholders\u2019 views and suggestions are \nincorporated into business strategies.\n2. Out  of the above, has the Company identified the\ndisadvantaged, vulnerable and marginalized stakeholders. \nResponse: Y es\nPrinciple 5: Businesses should respect and promote human \nrights\n1. Does the policy of the Company on human rights cover only the \nCompany or extend to the Group/Joint Ventures/Suppliers/Contractors/NGOs/Others? \n Response: Y es\nThe Com pany recognizes the human rights and treat others\nwith dignity and respect. It believes that it is one\u2019s fundamental rights to live with dignity and respect. The Company has \nadopted the following policies viz.", "start_char_idx": 3631, "end_char_idx": 4289, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2eb94a28-f893-4428-8d35-79694b702a43": {"__data__": {"id_": "2eb94a28-f893-4428-8d35-79694b702a43", "embedding": null, "metadata": {"page_label": "74", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "b6f7c86e-9455-41c4-8ffa-39225e2c89f1", "node_type": null, "metadata": {"page_label": "74", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a00c42b0520679d08a733964d8f5f573f3bd4613d523db2d4d0ef12e015bd21e"}, "3": {"node_id": "72fae852-1e70-49db-a0ab-b6411ca0aa75", "node_type": null, "metadata": {"page_label": "74", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "201b8d449a58bedf56be797a2327d1452d1667b9a6134b257591abb2b44e1b3f"}}, "hash": "b533f7e649ee0cb4ef6fc146254d5b8bc5cda7a4a6771d3d7f0e3f9e9b5c0a5e", "text": "73\nAnnual Report 2021-22\na)P olicy on \u201cPrevention of Sexual Harassment of Women \nat work place\u201d seeks to provide safe and healthy work \nenvironment to its employees by establishing a guideline \nto deter any sexual harassment at work.\nb) Code of conduct for all Directors and Senior Management \nthat prohibits discrimination and harassment, and \npromotes clean safe and ethical work environment\nc) Whist le Blower Policy provides scope to its group \ncompanies, joint ventures, suppliers, contractors, others to report serious concerns that could have grave impact \non the operations and performance of the business\n2. How many stakeholder complaints have been received in \nthe past financial year and what percent was satisfactorily \nresolved by the management?\nResponse: There have been no complaints received in the\nyear under review, relating to any human rights issue.\nPrinciple 6: Businesses should respect, protect, and make \nefforts to restore the environment\n1. Does the policy related to Principle 6 cover only the \nCompany or extends to the Group/Joint Ventures/\nSuppliers/Contractors/NGOs/others\nResponse: The Com pany continuously makes efforts to\nsafeguard the environment.\nThe steps are tak en for optimal utilisation of resources in\nline with ISO-14001 standards requirements.\n2. Does the Company have strategies / initiatives to address \nglobal environmental issues, such as climate change, global warming, and others? If yes, please give hyperlink for \nwebpage etc.\nResponse: The Com pany is committed for continual\nimprovement for optimum utilization of resources to\nminimize consumption of energy, water and natural \nresources while maximizing production volumes in eco-\nfriendly manner.\n3. Does the Company identify and assess potential \nenvironmental risks? Y/N\nResponse: Y es.\n4. Does the Company have any project related to Clean \nDevelopment Mechanism? If so, provide details thereof, in about 50 words or so. Also, if Yes, whether any \nenvironmental compliance report is filed?\nResponse: The Com pany does not have any Clean\nDevelopment Mechanism(CDM) Projects.\n5. Has the Company undertaken any other initiatives on clean \ntechnology, energy, efficiency, renewable energy, etc. Y/N. If \nyes, please give hyperlink for web page etc.\nResponse: Covered under Board Report which forms part \nof the Annual Report.6. Are the Emissions/Waste generated by the Company within the \npermissible limits given by CPCB/SPCB for the financial year being reported.\nResponse: The Emissions/Waste generated by the Company are \nwithin the permissible limits given by Central Pollution ControlBoard (CPCB) and State Pollution Control Board (SPCB).\n7. Number of show cause/ legal notices received from CPCB/SPCB \nwhich are pending (i.e. not resolved to satisfaction) as on end of Financial Year.\nResponse: As on March 31, 2022, there are no show cause/ legal \nnotices received from CPCB/ SPCB which are pending / unresolved.\nPrinciple 7: Businesses, when engaged in influencing public and \nregulatory policy, should do so in a responsible manner\n1. Is your Company a member of any trade and chamber or association? \nIf Yes, Name only those major ones that your business deals with:\nResponse: Yes, the Company is the member of following:\na)Automotiv e Component Manufacturer Association of the \nIndia (ACMA)\nb )  Confeder ation of Indian Industry (CII)\nc)  NCR Cha mber of Commerce and Industry\n2. Ha ve you advocated/lobbied through above associations for \nthe advancement or improvement of public good? Yes/No; if yes \nspecify the broad areas (drop box: Governance and Administration, \nEconomic Reforms, Inclusive Development Policies, Energy \nsecurity, Water, Food Security, Sustainable Business Principles, \nOthers)\nResponse: No\nPrinciple 8: Businesses should support inclusive growth and \nequitable development.\n1. Does the Company have specified programmes /initiatives/projects \nin pursuit of the policy related to Principle 8?", "start_char_idx": 0, "end_char_idx": 3937, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "72fae852-1e70-49db-a0ab-b6411ca0aa75": {"__data__": {"id_": "72fae852-1e70-49db-a0ab-b6411ca0aa75", "embedding": null, "metadata": {"page_label": "74", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "b6f7c86e-9455-41c4-8ffa-39225e2c89f1", "node_type": null, "metadata": {"page_label": "74", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a00c42b0520679d08a733964d8f5f573f3bd4613d523db2d4d0ef12e015bd21e"}, "2": {"node_id": "2eb94a28-f893-4428-8d35-79694b702a43", "node_type": null, "metadata": {"page_label": "74", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b533f7e649ee0cb4ef6fc146254d5b8bc5cda7a4a6771d3d7f0e3f9e9b5c0a5e"}}, "hash": "201b8d449a58bedf56be797a2327d1452d1667b9a6134b257591abb2b44e1b3f", "text": "/initiatives/projects \nin pursuit of the policy related to Principle 8? If yes details thereof.\nResponse: We Support Inclusive growth and equitable development \nthrough our focus on women empowerment and Educationprograms for underprivileged girl students. With better pedagogy \nsupport, books, uniforms, communication skills, career counselling, \nsanitation, hygiene, and mental health support, and support for \nhigher education, we augment their employability that facilitates \nequitable development and equal opportunities for women.\nDetails of CSR activities are provided in the Board\u2019s Report forming \npart of this Annual Report.\n2. Are the programmes /projects undertaken through in-house team/\nown foundation/external NGO/government structures/any other \norganization? \nResponse: The Com pany undertakes CSR activities through its\nphilanthropic arm Sandhar Foundation. Our Healthcare initiative ( Sandhar Healthcare Centre) as well as emergency response COVID \nCare centre in FY 21-22 was self-implemented through in-house\nteam and rest all initiatives are through external implementing\nagencies ( NGOs)", "start_char_idx": 3866, "end_char_idx": 4976, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "196a8d60-fd0c-4511-9554-2c629cbf8214": {"__data__": {"id_": "196a8d60-fd0c-4511-9554-2c629cbf8214", "embedding": null, "metadata": {"page_label": "75", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "0210106b-f846-43cd-9073-6fb16e5e5d5e", "node_type": null, "metadata": {"page_label": "75", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "3258664b2bd742493a44247f363b78233b7e520945332c11bf893456d5a91386"}}, "hash": "3258664b2bd742493a44247f363b78233b7e520945332c11bf893456d5a91386", "text": "Sandhar Technologies Limited74\n3. Ha ve you done any impact assessment of your initiative? \nResponse: Yes, for one of our projects in support education \nthrough KHUSHII NGO, we have got an impact assessment \ndone. This is not mandated as program value is under 1 crore, \nbut was taken as a self-initiative to measure the outcomes. \n4. What is your Company\u2019s direct contribution to community \ndevelopment projects - Amount in INR and the details of the \nprojects undertaken? \nResponse: CSR spend for the year under review is 2021-22. We \nhave a specific Health Initiative for the community at Begumpur Khatola, Gurugram District, Haryana which is under direct \nImplementation by Sandhar Foundation called the Sandhar \nHealthcare Centre. For amount and Project Details, Please \nrefer to \u2018Annexure IV\u2019 forming part of the Board\u2019s Report \n5. Ha ve you taken steps to ensure that this community\ndevelopment initiative is successfully adopted by the\ncommunity? \nResponse: Yes, with the assistance and approval of the local \nArea Counselor, the project has been allotted community space in Begumpur Khatola where-in we have over a 500 OPD walk-\nins a month for doctor consultations. With the support of local \nadministration, PHC at Fazilpur, we organize free health camps \nscreenings for health check ups \u2013 eye, cardiology, dental , skin, \ngynae etc. \nF or the assistance of local community, we have installed a water \nATM which has got cumulative registrations of 1060 users from underserved communities in the adjoining areas with average\nwater dispensation of more than 2 lac litres per annum. Access \nto clean drinking water has contributed in a big way to avoiding \ndiseases like diarrhea, cholera, dysentery, typhoid and polio.Principle 9: Businesses should engage with and provide value to their customers and consumers in a responsible manner. \n1. What percentage of customer complaints/consumer cases are \npending as on the end of financial year. \nResponse: Nil\n2. Does the Company display product information on the product \nlabel, over and above what is mandated as per local laws? \nResponse: The Com pany displays product information on the\nproduct label as mandated by the law.\n3. Is there any case filed by any stakeholder against the Company \nregarding unfair trade practices, irresponsible advertising and/\nor anti-competitive behaviour during the last five years and \npending as on end of financial year. If so, provide details thereof, \nin about 50 words or so. \nResponse: No\n4. Did your Company carry out any consumer survey/ consumer \nsatisfaction trends?\nResponse: No", "start_char_idx": 0, "end_char_idx": 2582, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "34cf375e-4f66-4338-8c11-ed4a2f6aedb3": {"__data__": {"id_": "34cf375e-4f66-4338-8c11-ed4a2f6aedb3", "embedding": null, "metadata": {"page_label": "76", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "241b0f48-10ef-469e-8b7a-275d8308b195", "node_type": null, "metadata": {"page_label": "76", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "d52649fceab3a59ef7946b50cc73f83a9d34e01204308d9c83d78750dc10fba8"}, "3": {"node_id": "c57ecd8e-605c-4999-b1b3-3edbcaa270dd", "node_type": null, "metadata": {"page_label": "76", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "567dd8b1edaf5cc8cda7a70f12eb42f0d23c1b28991444ed5280e353c1bbbf12"}}, "hash": "459e83bb39ecf621e705274b811917e97ef0e25581c27272161ca493f24c2ff8", "text": "75\nAnnual Report 2021-22\nManagement Discussion & Analysis \u2013Financial Performance FY 2022\nIndustry Snapshot:\nThe year gone by was full of unforeseen challenges and new learning \nfor the industry. Indian auto industry has worked hard against these \nchallenges to keep the value chain running, to indigenize parts, \ncontrol cost, invest in new technologies, and enhance exports. \nThe Government also came out with targeted support like PLI \nschemes, FAME scheme extension, etc. Elaborating on the sales \nperformance, \u201cDespite some recovery from a low base, sales of all \nfour segments of the auto industry are below even 2018-19 level. While some segments like Commercial Vehicles and SUVs are seeing \nimprovement in demand, the mass segments like two-wheelers and \nsmaller cars are facing serious affordability issues. The immediate \nchallenge in most segments is semiconductor availability. \u201d  T alking \nabout export performance, all four segments of the industry have \nincreased their exports. Infact, two-wheelers achieved their highest \never exports. It is good to see that Indian products are becoming \nmore acceptable worldwide for their quality, cost and performance. \u201d\nThe auto industry saw a decline of 6% in sales during FY22, still \nhurt by supply challenges the industry faced during early 2022, \nand the chip shortage affecting many carmakers. Steep increase in \ncommodity prices, precious metals and freight rates were putting \nadditional pressure on supply chain and profitability of the industry. \nInd-Ra said the ongoing geopolitical tensions amid Russia-Ukraine \nsituation could increase commodity prices, crude oil prices, and \nexacerbate supply chain issues.\nThe economy and the global health situation are slowly starting \nto take a step in the right direction, and the development for light \nvehicle sales is following suit. With several hurdles overcome \nduring the last year, the outlook for FY 2023 looks positive by \ncomparison. T oday, light vehicle inventories are at a record low, but \nwith production of semiconductors now ramping up, we assume the \nsituation will stabilize during the second half of 2022.Production\nThe industry produced a total 2,29,33,230 vehicles including \nPassenger Vehicles, Commercial Vehicles, Three Wheelers, \nTwo Wheelers and Quadricycle in April-March 2022 as against \n2,26,55,609 in April- March 2021 with an increase of 1.23%.\nDomestic Sales\nThe Passenger Vehicles sales has been 30,69,499 units in April-\nMarch 2022, compared to 27,11,457 units in April-March 2021, \nincreased by 13.20%.\nThe overall Commercial Vehicles sales has been 7,16,566 units in \nApril-March 2022 compared to 5,68,559 units in April- March \n2021, increased by 26.03%.\nThree-wheeler sales have been 2,60,995 units in April-March 2022 \ncompared to 2,19,446 units in April-March 2021, increased by 18.93%. \nTwo-wheeler sales have been 1,34,66,412 units in April-March \n2022, compared to 1,51,20,783 units in April-March 2021, decline \nby (-) 10.94%.\nExports\nThe overall exports have been 56,17,246 units in April-March 2022 \ncompared to 41,34,047 units in April-March 2021, increased by \n36%.\nPassenger Vehicles and Two Wheelers exports increased by 43 \npercent and 35 percent respectively. Similarly, Commercial Vehicles \nand Three Wheelers increased by 83 percent, and 27 percent \nrespectively in April-March 2022 over the same period last year.\nThe table below, gives the segment wise sales volumes of the industry:\nSegment FY\u201922 FY\u201921 Gr %\nVolume ( Nos.) Volume ( Nos.)\nPassenger Vehicles 18,42,042 18,06,773 2%\nUtility Vehicles 16,90,214 11,98,592 41%\nVans 1,15,118", "start_char_idx": 0, "end_char_idx": 3601, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c57ecd8e-605c-4999-b1b3-3edbcaa270dd": {"__data__": {"id_": "c57ecd8e-605c-4999-b1b3-3edbcaa270dd", "embedding": null, "metadata": {"page_label": "76", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "241b0f48-10ef-469e-8b7a-275d8308b195", "node_type": null, "metadata": {"page_label": "76", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "d52649fceab3a59ef7946b50cc73f83a9d34e01204308d9c83d78750dc10fba8"}, "2": {"node_id": "34cf375e-4f66-4338-8c11-ed4a2f6aedb3", "node_type": null, "metadata": {"page_label": "76", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "459e83bb39ecf621e705274b811917e97ef0e25581c27272161ca493f24c2ff8"}}, "hash": "567dd8b1edaf5cc8cda7a70f12eb42f0d23c1b28991444ed5280e353c1bbbf12", "text": "16,90,214 11,98,592 41%\nVans 1,15,118 1,10,489 4%\nT otal : PVs + UVs 36,47,374 31,15,854 17%\nM & HCVs 2,72,758 1,78,236 53%\nLCVs 5,36,105 4,40,657 22%\nT otal: CVs 8,08,863 618,893 31%\nMotorcycles 1,30,66,628 1,30,63,684 0.02%\nScooters 43,59,406 47,14,325 -8%\nMopeds 4,83,396 625,560 -23%\nT otal: 2 Wheelers 1,79,09,430 1,84,03,569 -3%\nThree Wheelers 7,60,725 6,12,447 24%\nT otal 2,31,26,392 2,27,50,763 2%", "start_char_idx": 3564, "end_char_idx": 3969, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fe0e064e-2461-4f35-9b85-8d9890da35f6": {"__data__": {"id_": "fe0e064e-2461-4f35-9b85-8d9890da35f6", "embedding": null, "metadata": {"page_label": "77", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "479c662a-4332-4c73-b8c1-9aa8444c4180", "node_type": null, "metadata": {"page_label": "77", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "18c1d606d74dd1a3294577616009de0c770c609efe1098f9201787ceafc0791d"}, "3": {"node_id": "17e851a1-abdc-4c1c-9329-6f5ccd877785", "node_type": null, "metadata": {"page_label": "77", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4c5a653225a0c5e6da55fbe19b0c78a9273316e830fd25d31a8bce8884961f2a"}}, "hash": "c1c2c912d3ca020248dea2a15aa776b2bf39fbf2de6805045a85485e678ddaf4", "text": "Sandhar Technologies Limited76\nThe table below, gives the year to date sales volumes of the Company\u2019s major OEMs:\nOEM Growth Rates FY\u201922 FY\u201921 YoY\nHero Motocorp Lacs (Vol.) 49.44 57.93 -15%\nTVS Motors Lacs (Vol.) 31.38 29.28 7%\nHonda Motorcycles Lacs (Vol.) 38.02 40.78 -7%\nBajaj Auto Lacs (Vol.) 38.37 36.06 6%\nRoyal Enfield Lacs (Vol.) 6.02 6.12 -2%\nHonda Cars Lacs (Vol.) 1.05 0.87 20%\nT ata Motors- CVs Lacs (Vol.) 3.57 2.63 36%\nFINANCIAL PERFORMANCE FY\u201922\nThe performance of the Company for the year ended the 31 March 2022 is as per the summary given below:\nSTL Consolidated:\nT otal Revenue: T otal Revenue (including inter-unit/inter-Company stock transfers) for the year ended the 31 March 2022 at Rs. 2,579.09 \nCrs as against Rs. 2,101.46 Crs in year ended the 31 March 2021, thereby representing a growth of 23%. After elimination of the inter-unit \nand inter-Company transactions, the T otal Revenue at Consolidated level stood at Rs. 2,330.68 Crs for the year ended 31 March 2022 as \nagainst Rs. 1,874.34 Crs in the last year, thereby registering a growth of 24%. \nThe individual Company\u2019s T otal Revenue (including Other Income), net of Inter-Unit, stood as below:\nCompany Name FY\u201922 FY\u201921 Act Gr Vs L Y \n(Rs. In Crs) (Rs. In Crs) %\nSTL 1,946.17 1,594.70 22.04%\nSTB (WOS) including its subsidiaries at Mexico and Poland 370.87 268.16 38.30%\nSTPL (WOS) 14.42 11.82 22.00%\nSEPL (WOS) 0.10 -\nSASPL (WOS) 10.53 -\nInter Companies elimination/adjustments (11.41) (0.34)\nT otal 2,330.68 1,874.34 24.35%\nThe total contribution of the Subsidiaries to the consolidated Revenue has been Rs. 384.51 Crs in the year ended March 2022 as compared \nto Rs. 279.64 Crs in the previous fiscal year, constituting 16.50% and 14.92% of the T otal Revenue, respectively. \nEBITDA:  At the Consolidated level, the Company registered an EBITDA of Rs. 213.01 Crs in the year ended March 2022 as compared to Rs. \n199.18 Crs in the previous year, thereby registering a growth of 6.94%. The individual Company\u2019s performance stands as below:\nCompany Name FY\u201922 FY\u201921 Act Gr Vs L Y \n(Rs. In Crs) (Rs. In Crs) %\nSTL 171.11 163.14 5%\nSTB (WOS) including its step down subsidiaries at Mexico and Poland 39.02 33.69 16%\nSTPL (WOS) 3.40 2.70 26%\nSEPL (WOS) (0.80) -\nSASPL (WOS) 1.28 -\nInter Companies elimination/adjustments (1.00) (0.35)\nT otal EBITDA 213.01 199.18 7%\nThe total contribution of the subsidiaries in the Consolidated \nEBITDA increases to Rs. 41.9 Crs for the year ended March \n2022 from Rs. 36.04 Crs for the year ended March 2021 thereby \ncontributing 19.67% to the total Consolidated EBITDA as against \n18.09% in same period in the last year. The EBITDA margins are \nnot comparable as the manufacturing units were shut down in the \nmonth of May 2021 due to COVID-19.  T otal Manufacturing Cost\nAt Consolidated level, the manufacturing cost as a % to T otal Net \nRevenue from Operations (net of GST) stood at", "start_char_idx": 0, "end_char_idx": 2901, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "17e851a1-abdc-4c1c-9329-6f5ccd877785": {"__data__": {"id_": "17e851a1-abdc-4c1c-9329-6f5ccd877785", "embedding": null, "metadata": {"page_label": "77", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "479c662a-4332-4c73-b8c1-9aa8444c4180", "node_type": null, "metadata": {"page_label": "77", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "18c1d606d74dd1a3294577616009de0c770c609efe1098f9201787ceafc0791d"}, "2": {"node_id": "fe0e064e-2461-4f35-9b85-8d9890da35f6", "node_type": null, "metadata": {"page_label": "77", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c1c2c912d3ca020248dea2a15aa776b2bf39fbf2de6805045a85485e678ddaf4"}}, "hash": "4c5a653225a0c5e6da55fbe19b0c78a9273316e830fd25d31a8bce8884961f2a", "text": "a % to T otal Net \nRevenue from Operations (net of GST) stood at 83.41% in the FY\u201922 \nas compared to 81.58% in the FY\u201921.\nAt Standalone level, the manufacturing cost as a % to T otal Net \nRevenue from Operations (net of GST) stood at 85.30% in the FY\u201922", "start_char_idx": 2837, "end_char_idx": 3090, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "089fea52-6f8f-4c9d-bab0-764f150c1895": {"__data__": {"id_": "089fea52-6f8f-4c9d-bab0-764f150c1895", "embedding": null, "metadata": {"page_label": "78", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "f69ec4f3-e906-4a32-bdf4-a3f2af4e434c", "node_type": null, "metadata": {"page_label": "78", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "264bcdf71c4d2465ae8b73f26917a73a4fde632a61cdfa2841d80cd7dab1f73c"}}, "hash": "264bcdf71c4d2465ae8b73f26917a73a4fde632a61cdfa2841d80cd7dab1f73c", "text": "77\nAnnual Report 2021-22\nas compared to 83.82% in the FY\u201921. The higher manufacturing cost \nis due to COVID-19 pandemic and increase in commodity prices.\nPersonnel, Selling and Admin & General Costs:  \nAt Consolidated level, Personnel, Selling, Admin & General Cost are \nlower at 9.50% in the FY\u201922 as compared to 10.55% in the FY\u201921. \nAt Standalone level, Personnel, Selling, Admin & General Cost is \nlower at 8.03% in the FY\u201922 as compared to 8.80% in the FY\u201921 in \ndespite of higher proportion of fixed expenses in the overall cost \nstructure primarily on account of decline in sales due to COVID-19 \nin Q1 FY\u201922. \nForeign exchange loss arising out of trade operations amounted to \nRs. 0.02 Cr. in the year FY\u201922 as compared to a gain of Rs. 0.46 Cr. in \nthe previous year. \nFinance Costs: \nAt Consolidated level, the Finance Costs increased to Rs. 17.71 Crs \n(0.76% of Net Revenue) for FY\u201922 versus Rs. 16.02 Crs (0.86% of \nNet Revenue) in the FY\u201921. \nAt Standalone basis, the Finance Costs increased to Rs. 9.43 Crs \n(0.49% of Net Revenue) for the FY\u201922 versus Rs. 9.09 Crs (0.57% of Net Revenue) in the FY\u201921. The interest cost on working capital loans \nand bill discounting charges stood at Rs. 6.46 Crs for the FY\u201922 as \ncompared to Rs. 7.14 Crs in the FY\u201921. The lower finance costs were \non account of aggressive working capital management coupled with \na slew of measures to use variety of short term financing structures. \nThe average working capital borrowing at Standalone level, increase \nby Rs. 99.85 Crs (from Rs. 43.06 Crs in March 21 to Rs. 142.91 Crs \nin March 22. \nLoans (Borrowings):\nAt Consolidated level, the T erm Loans as at the 31 March 2022 \nstood at Rs. 273.15 Crs versus Rs. 106.77 Crs as at 31 March 2021. \nOutstanding working capital loans at the Consolidated level stood at \nRs. 242.49 Crs as against Rs. 113.80 Crs as at the 31 March 2021. \nOutstanding T erm Loans on Standalone basis, stood at Rs. 95.05 Cr \nas at the 31 March 2022 vs Rs. 0.24 Cr. as at the 31 March 2021. \nOutstanding working capital loans on Standalone basis have been \nRs. 142.91 Crs as at 31 March 2022 versus Rs. 43.06 Crs as at the \n31 March 2021. The increase in borrowing is on account of decline \nin the business due to COVID-19 pandemic and increase in capex.\nCapital Expenditure/ Addition in Gross Block:\nAt STL Standalone level, Company increased asset base by Rs. 128.91 Crs as at 31 March 2022.\nCapital Expenditure\nAddition in Property, Plant & Equipment (a to f) 97.12\na) Buildings 5.73\nb) Plant and Equipment 83.92\nc) Office equipment 2.25\nd) Vehicles 0.56\ne) Freehold land 3.66\nf) Furniture and Fixtures 1.00\nAddition in Intangible assets 23.43\nAddition in Right of use assets 8.36\nT otal additions in Gross Block 128.91\nPayment to Capital Creditors (5.59)\nIncrease/ (Decrease) in CWIP 28.31\nIncrease in Capital Advance 0.21\nLess:- Addition in Right of use assets (8.36)\nT otal Capex as per cash flow 143.48", "start_char_idx": 0, "end_char_idx": 2926, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5cf98647-23fb-4aac-b223-16e8e65445e5": {"__data__": {"id_": "5cf98647-23fb-4aac-b223-16e8e65445e5", "embedding": null, "metadata": {"page_label": "79", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "7d665923-2e37-41ac-a33f-eeb853f8f84c", "node_type": null, "metadata": {"page_label": "79", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "206a6923f3becd4e46bbf0ede0152457cc32cafe4a48f787d22482e73dc8e0ae"}, "3": {"node_id": "2db4f15e-b060-44aa-b299-a1abf0630137", "node_type": null, "metadata": {"page_label": "79", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ab8178c3da8a3e3f99896f5cdce585528369e61dc01dc65aa02ef512d6a5feae"}}, "hash": "67c7ac6daa4be00ff7c4cc1d39da8599c46a6fd4f168b7856d910edcb2d74420", "text": "Sandhar Technologies Limited78\nInvestments: \nThe T otal Investments made during the period in various subsidiaries and joint ventures aggregated Rs. 50.25 Crs. The T otal Investments in \nsuch subsidiaries and joint ventures stood at Rs. 162.67 Crs. \nS. \nNo.Name of Subsidiary/ Joint Venture T otal Investment as at 31st \nMarch, 2022 (Rs. In Crs)Addition/(Deletion) during the \nperiod (Rs. In Crs)\n1 Sandhar Engineering Pvt. Ltd. 35.00 35.00\n2 Sandhar Amkin Industries Pvt. Ltd. 26.62 11.30\n3 Sandhar T echnologies Barcelona S.L. 20.29 -\n4 Sandhar Han Sung T echnologies Pvt. Ltd. 19.56 1.02\n5 Sandhar Automotive Systems Pvt. Ltd. 16.66 0.48\n6 Jinyoung Sandhar Mechatronics Pvt Ltd. 12.27* -\n7 Kwansung Sandhar T echnologies Private Limited 10.08 -\n8 Sandhar Whetron Electronics Pvt. Ltd. 9.78 1.46\n9 Winnercom Sandhar T echnologies Private Limited 4.00 -\n10 Sandhar T ooling Pvt. Ltd. 3.87 -\n11 Sandhar Han Shin Auto T echnologies Private Limited 2.75 -\n12 Kwangsung Sandhar Automotive Systems Private Limited 0.99 0.99\n13 Sandhar Ecco Green Energy Pvt. Ltd. 0.79** -\n14 Sandhar Auto Castings Private Limited 0.01 -\n15 Sandhar Auto Electric Solutions Private Limited 0.0001 0.0001\n16 Sandhar Daeshin Auto Systems Pvt. Ltd. -*** -\n17 Sandhar Han Shin Automotive Private Limited -*** -\n18 Sandhar Strategic Systems Pvt. Ltd. -*** -\nT otal 162.67 50.25\n* The original cost of investment in Jinyoung Sandhar Mechatronics Pvt Ltd is Rs. 13.37 Crs, company noted an impairment loss of Rs 1.10 Crs, fair valued at Rs. 12.27 Crs.\n** The Original cost of Investment in Ecco Green amounting Rs. 2.22 Crs. fair valued at Rs. 0.79 Crs. The company is in the process of voluntary Liquidation.\n*** Sandhar Han Shin Automotive Private Limited, Sandhar Daeshin Auto Systems Private Limited and Sandhar Strategic Systems Private Limited are is under process of \nstrike-off.\nSundry Debtors: \nAt Consolidated level, the Receivables as at the 31 March 2022 \nstood at Rs. 445.37 Crs versus Rs. 392.92 Crs as at the 31 March \n2021.\nThe Receivables for the Company on Standalone basis, stood at Rs. \n406.59 Crs as at the 31 March 2022 as against Rs. 348.33 Crs as \nat 31 March 2021. This represented 57 days of average collection \nperiod as against 49 days as at the 31 March 2021. The increase \nin average collection period due to low sale in the 1st Quarter. No \nprovision is required to be made, as the receivables are all good and \nrecoverable. \nInventories:\nAt Consolidated level, the inventories as at the 31 March 2022 \nstood at Rs. 259.69 Crs versus Rs. 211.37 Crs as at the 31 March \n2021.\nThe inventories for the Company on Standalone basis as at the 31 \nMarch 2022 stood at Rs. 156.30 Crs as against Rs. 133.97 Crs as at \nthe 31 March 2021. This represented 39 days of inventory holding period as against 43 days as at the 31 March 2021. No provision is \nrequired in the inventory against any slow moving inventory as their \ndispatch is in accordance with the customer offtake plan.\nCurrent Liabilities:\nAt Consolidated level, the Current Liabilities & Provisions as at the \n31 March 2022 stood at Rs. 500.00 Crs versus Rs. 469.96 Crs as at \nthe 31 March 2021.\nThe current liabilities & provisions for the Company on Standalone \nbasis, stood at, the Rs. 342.91", "start_char_idx": 0, "end_char_idx": 3248, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2db4f15e-b060-44aa-b299-a1abf0630137": {"__data__": {"id_": "2db4f15e-b060-44aa-b299-a1abf0630137", "embedding": null, "metadata": {"page_label": "79", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "7d665923-2e37-41ac-a33f-eeb853f8f84c", "node_type": null, "metadata": {"page_label": "79", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "206a6923f3becd4e46bbf0ede0152457cc32cafe4a48f787d22482e73dc8e0ae"}, "2": {"node_id": "5cf98647-23fb-4aac-b223-16e8e65445e5", "node_type": null, "metadata": {"page_label": "79", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "67c7ac6daa4be00ff7c4cc1d39da8599c46a6fd4f168b7856d910edcb2d74420"}}, "hash": "ab8178c3da8a3e3f99896f5cdce585528369e61dc01dc65aa02ef512d6a5feae", "text": "for the Company on Standalone \nbasis, stood at, the Rs. 342.91 Crs as at 31 March 2022 as against \nRs. 374.44 Crs as at 31 March 2021. This includes Rs. 290.41 Crs \ntrade payables as at 31 March 2022 and represented 70 days of \naverage payable as against 75 days as at t31 March 2021. \nCash flow from Operations:\nThe Company\u2019s Cash Flow (Consolidated & Standalone level) as at \n31 March 2022 stood as under:", "start_char_idx": 3186, "end_char_idx": 3593, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3f75694d-9694-4803-9dcd-7943405a8efe": {"__data__": {"id_": "3f75694d-9694-4803-9dcd-7943405a8efe", "embedding": null, "metadata": {"page_label": "80", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "991b8810-9b64-40ce-803f-cd3506d20e6e", "node_type": null, "metadata": {"page_label": "80", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "89ade08ababe177e3090c223193fb126e3bd5cf4610825a2658a99b081cf6bde"}, "3": {"node_id": "84e5c66f-91bc-4aeb-b468-266e1140f510", "node_type": null, "metadata": {"page_label": "80", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "45c8c35b66b93b5e9d55e40d5de6005da9e21bbc08b527d1dad536af2e2f710a"}}, "hash": "9fec4a47fb0cb396683cbf0c4b3aeaadc1624426ee1e09c9185becf23b3139ee", "text": "79\nAnnual Report 2021-22\n(Amount in Rs. Crs.)\nParticulars Consolidated Standalone\nFY\u201922 FY\u201921 FY\u201922 FY\u201921\nCash Flows from Operating Activities\nProfit before tax 81.44 78.02 86.32 85.48\nDepreciation and amortization expense 100.03 93.95 74.26 68.57\nOther adjustments 28.68 23.69 8.02 4.92\nOperating profit before working capital changes 210.15 195.65 168.60 158.97\nMovements in working capital: (141.98) (52.40) (129.83) (42.77)\nCash generated from operations 68.18 143.25 38.77 116.20\nT axes Paid 19.55 19.53 19.19 19.38\nNet cash inflow from operating activities ( A ) 48.62 123.72 19.58 96.82\nCash Flows from Investing Activities\nCapital Expenditure (297.03) (76.97) (143.48) (55.87)\nInvestments in joint ventures & subsidiaries (15.24) (26.35) (50.24) (26.44)\nProceeds from Sale of investments (3.73) 5.15 - 3.62\nOther Receipts 4.77 0.76 2.22 4.01\nNet cash used in investing activities ( B ) (311.23) (97.40) (191.49) (74.69)\nCash Flows from Financing Activities\nBorrowings/Repayment 295.37 19.00 194.66 4.03\nPayment of lease liabilities (16.09) (17.38) (8.72) (7.41)\nDividend Paid (6.08) (12.10) (6.02) (12.04)\nInterest paid (13.50) (15.76) (8.65) (8.83)\nNet cash flow generated from / (used in) financing activities (C) 259.70 (26.23) 171.27 (24.25)\nForeign currency translation gain 1.03 (0.82) - -\nNet increase/(decrease) in cash and cash equivalents   (A+B+C) (2.90) 0.09 (0.63) (2.13)\nOpening Cash Balance 5.97 6.70 0.87 3.00\nCash and equivalents at the end of the year 4.10 5.97 0.24 0.87\nContingent Liabilities:\nThe Company\u2019s Contingent Liabilities as at the 31 March 2022 stood as under (all Fig. in Rs. Lacs): \nParticulars 31 March 2022 31 March 2021\na. Claims against the Company not acknowledged as debts*\n- Service tax matters 310.55* 311.03*\n- Income tax matters 259.08** 160.59**\n- Custom act matters 6.94 -\n- Demand notice against Land (Chakan & Pathredi) 837.52 837.52\n- Other matters 46.50 61.55\nT otal (a) 1,460.59 1,370.69\nb. Guarantees given by the Company 16,728.15 9,620.00\nT otal (a+b) 18,188.74 10,990.69\n*Majorly (Rs.261 Lacs) relating to credit availed on Contract Labour services, catering service and freight. This is common to all the industry. \n**Majorly (of Rs.104.00 Lac) relating to disallowance of R& D expenses. DSIR allowed expenses from the date of application filed for R&D center. Whereas the we \nconsidered expenses for full year in which application filed on the basis of various case laws.\nOutlook:\nIndia Ratings an d Research (Ind-Ra) revised its outlook for the auto \nsector to \u2018neutral\u2019 from \u2018improving\u2019 for 2022-23, saying supply-side \nconstraints and a muted rural demand will restrict growth.\nDomestic automobile sales volume is expected to grow 5-9 per cent \nyear-on-year in 2022-23, after three consecutive years of decline.\nIn the", "start_char_idx": 0, "end_char_idx": 2784, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "84e5c66f-91bc-4aeb-b468-266e1140f510": {"__data__": {"id_": "84e5c66f-91bc-4aeb-b468-266e1140f510", "embedding": null, "metadata": {"page_label": "80", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "991b8810-9b64-40ce-803f-cd3506d20e6e", "node_type": null, "metadata": {"page_label": "80", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "89ade08ababe177e3090c223193fb126e3bd5cf4610825a2658a99b081cf6bde"}, "2": {"node_id": "3f75694d-9694-4803-9dcd-7943405a8efe", "node_type": null, "metadata": {"page_label": "80", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "9fec4a47fb0cb396683cbf0c4b3aeaadc1624426ee1e09c9185becf23b3139ee"}}, "hash": "45c8c35b66b93b5e9d55e40d5de6005da9e21bbc08b527d1dad536af2e2f710a", "text": "in 2022-23, after three consecutive years of decline.\nIn the next fiscal year, passenger vehicle volume could grow 5-9 per \ncent driven by an intermittent improvement in consumer sentiments and continued preference for personal mobility, although supply chain issues could limit the growth.\nLooking to the future, it is likely that government incentives will \ncontinue to support low-emissions vehicles, which will in turn boost production of electric vehicles. In China, EV production and exports for both legacy OEMs and new players are on the rise and are likely to continue to increase, however, geopolitical tensions could lead to regionalised EV production in the years ahead. Elsewhere, \nsustainability is also playing an important role in the future of self-\ndriving cars, with the global autonomous market expected to be worth $60 billion in 2030.\nAs we enter 2022, market predictions remain cautiously optimistic, \nwith light vehicle sales set to grow, albeit modestly. And with the semiconductor supply chain showing signs of stabilisation in the second half of next year, the signals at this stage suggest there could \nbe better time s ahead.", "start_char_idx": 2724, "end_char_idx": 3878, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fa142561-a7c9-46d3-9410-066c1df3c9f0": {"__data__": {"id_": "fa142561-a7c9-46d3-9410-066c1df3c9f0", "embedding": null, "metadata": {"page_label": "81", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "12c4e2a9-fb47-4624-b4c7-859b6fd61dcd", "node_type": null, "metadata": {"page_label": "81", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "17542da1fe6a8994fc13682347108ad3d4d9dbdcee2f28f714b51be978ac1c20"}, "3": {"node_id": "467d68d8-b605-49d0-aafc-c26268d9761f", "node_type": null, "metadata": {"page_label": "81", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "6cd5712ef68ab084fe2ec951a1b4b625f68d1f2c3c4937049a877f1a292f1d25"}}, "hash": "7038e3c1dc9fbad7732531d084fe7ea5fd65507929be8ba0390113ba4588bd2c", "text": "Sandhar Technologies Limited80\nINDEPENDENT AUDITOR\u2019S REPORT\nT o the Members of Sandhar T echnologies Limited\nReport on the Audit of the Standalone Financial Statements \nBasis for Opinion\nOpinion \nWe have audited the standalone financial statements of Sandhar \nT echnologies Limited (\u201cthe Company\u201d), which comprise the stand -\nalone balance sheet as at 31 March 2022, and the standalone \nstatement of profit and loss (including other comprehensive in -\ncome), standalone statement of changes in equity and standalone \nstatement of cash flows for the year then ended, and notes to the \nstandalone financial statements, including a summary of significant \naccounting policies and other explanatory information (hereinafter \nreferred to as \u201cstandalone financial statements\u201d).\nIn our opinion and to the best of our information and according \nto the explanations given to us, the aforesaid standalone financial \nstatements give the information required by the Companies Act, \n2013 (\u201cAct\u201d) in the manner so required and give a true and fair view \nin conformity with the accounting principles generally accepted in \nIndia, of the state of affairs of the Company as at 31 March 2022, \nand its profit and other comprehensive income, changes in equity \nand its cash flows for the year ended on that date.We conducted our audit in accordance with the Standards on Au -\nditing (SAs) specified under Section 143(10) of the Act. Our respon -\nsibilities under those SAs are further described in the Auditor\u2019s Re -\nsponsibilities for the Audit of the Standalone Financial Statements \nsection of our report. We are independent of the Company in accor -\ndance with the Code of Ethics issued by the Institute of Chartered \nAccountants of India together with the ethical requirements that \nare relevant to our audit of the standalone financial statements un -\nder the provisions of the Act and the Rules thereunder, and we have \nfulfilled our other ethical responsibilities in accordance with these \nrequirements and the Code of Ethics. We believe that the audit evi -\ndence obtained by us is sufficient and appropriate to provide a basis \nfor our opinion on the standalone financial statements.\nKey Audit Matter\nKey audit matters are those matters that, in our professional judg -\nment, were of most significance in our audit of the standalone finan -\ncial statements of the current period. These matters were addressed \nin the context of our audit of the standalone financial statements as \na whole, and in forming our opinion thereon, and we do not provide \na separate opinion on these matters.\nDescription of Key Audit Matter\na) Revenue recognition\nSee note 17 to the Standalone Financial Statements\nThe key audit matter How the matter was addressed in our audit\nAs disclosed in Note 17 to the Standalone Financial Statements, the \nCompany\u2019s revenue from operations for the year ended 31 March \n2022 was INR 194,101.58 Lacs (Previous year INR 158,530.80 \nLacs).\nThe Company\u2019s revenue is derived primarily from sale of products \nwhich comprises automotive components.\nStandards on Auditing presume that there is fraud risk with \nregard to revenue recognition. Also, revenue is one of the key \nperformance indicators of the Company which makes it susceptible \nto misstatement.\nIn view of the above, we have identified revenue recognition as a \nkey audit matter.Our audit procedures included:\n\u2022 Assessed the appropriateness of the accounting policy for \nrevenue recognition as per the relevant accounting standard.\n\u2022 Evaluated the design and implementation of key controls \nin relation to revenue recognition and tested the operating \neffectiveness of such controls for a sample of transactions.\n\u2022 Involved our IT specialists to assist us in testing of key IT system \ncontrols which impact relating to revenue recognition.\n\u2022 Performed detailed testing by selecting samples of revenue \ntransactions recorded during and after the year. For such \nsample, verified the underlying documents, including customer \nacceptance, to", "start_char_idx": 0, "end_char_idx": 4001, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "467d68d8-b605-49d0-aafc-c26268d9761f": {"__data__": {"id_": "467d68d8-b605-49d0-aafc-c26268d9761f", "embedding": null, "metadata": {"page_label": "81", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "12c4e2a9-fb47-4624-b4c7-859b6fd61dcd", "node_type": null, "metadata": {"page_label": "81", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "17542da1fe6a8994fc13682347108ad3d4d9dbdcee2f28f714b51be978ac1c20"}, "2": {"node_id": "fa142561-a7c9-46d3-9410-066c1df3c9f0", "node_type": null, "metadata": {"page_label": "81", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7038e3c1dc9fbad7732531d084fe7ea5fd65507929be8ba0390113ba4588bd2c"}}, "hash": "6cd5712ef68ab084fe2ec951a1b4b625f68d1f2c3c4937049a877f1a292f1d25", "text": "For such \nsample, verified the underlying documents, including customer \nacceptance, to assess whether these are recognized in the \nappropriate period in which control is transferred.\n\u2022 T ested sample journal entries for revenue recognized during the \nyear, selected based on specified risk-based criteria, to identify \nunusual transactions.\n\u2022 Assessed the adequacy of the disclosures made in accordance \nwith the relevant accounting standard.", "start_char_idx": 3914, "end_char_idx": 4357, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b09802dd-2641-44c7-8fb0-3668be95dc2a": {"__data__": {"id_": "b09802dd-2641-44c7-8fb0-3668be95dc2a", "embedding": null, "metadata": {"page_label": "82", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5bfb1cd0-0266-4d98-8bfe-baff2bb85b33", "node_type": null, "metadata": {"page_label": "82", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cbfc8255719deb0541f705ab25ffa9e5d47c19bf26d2b44ef064fb34535b8aae"}, "3": {"node_id": "9a9bf887-7aae-4f64-bdb9-4207c0b6ac8d", "node_type": null, "metadata": {"page_label": "82", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "d48f330afcec21c898d6b5a06adfb3c7a89ebe6e105c0faa1e9f608f9bae2eb3"}}, "hash": "14bdfaae3f51e803485c5fc52381b6ff7160fa425f74b506611ad0f5a76f27b0", "text": "81\nAnnual Report 2021-22\nOther Information\nThe Company\u2019s Management and Board of Directors are responsi -\nble for the other information. The other information comprises the \ninformation included in the Company\u2019s annual report, but does not \ninclude the standalone financial statements and our auditor\u2019s report \nthereon.\nOur opinion on the standalone financial statements does not cover \nthe other information and we do not express any form of assurance \nconclusion thereon.\nIn connection with our audit of the standalone financial statements, \nour responsibility is to read the other information and, in doing so, \nconsider whether the other information is materially inconsistent \nwith the standalone financial statements or our knowledge ob -\ntained in the audit or otherwise appears to be materially misstated. \nIf, based on the work we have performed, we conclude that there is a \nmaterial misstatement of this other information, we are required to \nreport that fact. We have nothing to report in this regard.\nManagement\u2019s and Board of Directors\u2019 Responsibilities for the \nStandalone Financial Statements\nThe Company\u2019s Management and Board of Directors are respon -\nsible for the matters stated in Section 134(5) of the Act with re -\nspect to the preparation of these standalone financial statements \nthat give a true and fair view of the state of affairs, profit/loss and \nother comprehensive income, changes in equity and cash flows of \nthe Company in accordance with the accounting principles gener -\nally accepted in India, including the Indian Accounting Standards \n(Ind AS) specified under Section 133 of the Act. This responsibility \nalso includes maintenance of adequate accounting records in accor -\ndance with the provisions of the Act for safeguarding of the assets \nof the Company and for  preventing and detecting frauds and other \nirregularities;  selection  and application of appropriate accounting \npolicies; making judgments and estimates  that  are  reasonable and \nprudent; and design, implementation and maintenance of  adequate  \ninternal  financial  controls that  were operating effectively for en -\nsuring accuracy and completeness of the accounting records, rele -\nvant to the preparation and presentation of the standalone financial \nstatements that give a true and fair view and are free from material \nmisstatement, whether due to fraud or error.\nIn preparing the standalone financial statements, the Management \nand Board of Directors are responsible for assessing the Company\u2019s \nability to continue as a going concern, disclosing, as applicable, mat -\nters related to going concern and using the going concern basis of \naccounting unless the Board of Directors either intends to liquidate \nthe Company or to cease operations, or has no realistic alternative \nbut to do so.\nThe Board of Directors is also responsible for overseeing the Com -\npany\u2019s financial reporting process.\nAuditor\u2019s Responsibilities for the Audit of the Standalone Fi -\nnancial Statements\nOur objectives are to obtain reasonable assurance about whether \nthe standalone financial statements as a whole are free from ma -\nterial misstatement, whether due to fraud or error, and to issue an \nauditor\u2019s report that includes our opinion. Reasonable assurance is a \nhigh level of assurance, but is not a guarantee that an audit conduct -\ned in accordance with SAs will always detect a material misstate -\nment when it exists. Misstatements can arise from fraud or error \nand are considered material if, individually or in the aggregate, they \ncould reasonably be expected to influence the economic decisions of users taken on the basis of these standalone financial statements.\nAs part of an audit in accordance with SAs, we exercise professional \njudgment and maintain professional skepticism throughout the au -\ndit. We also:\n\u2022 Identify and assess the risks of material misstatement of the \nstandalone financial statements, whether due to fraud or error, \ndesign and perform audit procedures responsive to those risks, \nand obtain audit evidence that is sufficient and appropriate to \nprovide a basis for our opinion.", "start_char_idx": 0, "end_char_idx": 4119, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "9a9bf887-7aae-4f64-bdb9-4207c0b6ac8d": {"__data__": {"id_": "9a9bf887-7aae-4f64-bdb9-4207c0b6ac8d", "embedding": null, "metadata": {"page_label": "82", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5bfb1cd0-0266-4d98-8bfe-baff2bb85b33", "node_type": null, "metadata": {"page_label": "82", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cbfc8255719deb0541f705ab25ffa9e5d47c19bf26d2b44ef064fb34535b8aae"}, "2": {"node_id": "b09802dd-2641-44c7-8fb0-3668be95dc2a", "node_type": null, "metadata": {"page_label": "82", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "14bdfaae3f51e803485c5fc52381b6ff7160fa425f74b506611ad0f5a76f27b0"}}, "hash": "d48f330afcec21c898d6b5a06adfb3c7a89ebe6e105c0faa1e9f608f9bae2eb3", "text": "audit evidence that is sufficient and appropriate to \nprovide a basis for our opinion. The risk of not detecting a ma -\nterial misstatement resulting from fraud is higher than for one \nresulting from error, as fraud may involve collusion, forgery, \nintentional omissions, misrepresentations, or the override of \ninternal control.\n\u2022 Obtain an understanding of internal control relevant to the au -\ndit in order to design audit procedures that are appropriate in \nthe circumstances. Under Section 143(3)(i) of the Act, we are \nalso responsible for expressing our opinion on whether the \nCompany has adequate internal financial controls with refer -\nence to standalone financial statements in place and the oper -\nating effectiveness of such controls.\n\u2022 Evaluate the appropriateness of accounting policies used and \nthe reasonableness of accounting estimates and related disclo -\nsures made by the Management and Board of Directors.\n\u2022 Conclude on the appropriateness of the Management and \nBoard of Directors use of the going concern basis of account -\ning in preparation of standalone financial statements and, \nbased on the audit evidence obtained, whether a material un -\ncertainty exists related to events or conditions that may cast \nsignificant doubt on the Company\u2019s ability to continue as a go -\ning concern. If we conclude that a material uncertainty exists, \nwe are required to draw attention in our auditor\u2019s report to the \nrelated disclosures in the standalone financial statements or, \nif such disclosures are inadequate, to modify our opinion. Our \nconclusions are based on the audit evidence obtained up to the \ndate of our auditor\u2019s report. However, future events or condi -\ntions may cause the Company to cease to continue as a going \nconcern.\n\u2022 Evaluate the overall presentation, structure and content of the \nstandalone financial statements, including the disclosures, and \nwhether the standalone financial statements represent the un -\nderlying transactions and events in a manner that achieves fair \npresentation.\nWe communicate with those charged with governance regarding, \namong other matters, the planned scope and timing of the audit and \nsignificant audit findings, including any significant deficiencies in in -\nternal control that we identify during our audit.\nWe also provide those charged with governance with a statement \nthat we have complied with relevant ethical requirements regarding \nindependence, and to communicate with them all relationships and \nother matters that may reasonably be thought to bear on our inde -\npendence, and where applicable, related safeguards.\nFrom the matters communicated with those charged with gover -\nnance, we determine those matters that were of most significance in the \naudit of the standalone financial statements of the current period and are \ntherefore the key audit matters. We describe these matters in our audi -\ntor\u2019s report unless law or regulation precludes public disclosure about \nthe matter or when, in extremely rare circumstances, we determine that \na matter should not be communicated in our report because the adverse", "start_char_idx": 4033, "end_char_idx": 7135, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0cc58e0c-0b28-47bd-80ff-26487d1ca4b1": {"__data__": {"id_": "0cc58e0c-0b28-47bd-80ff-26487d1ca4b1", "embedding": null, "metadata": {"page_label": "83", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "b2e2349d-8616-47ad-864d-5679d964b6c4", "node_type": null, "metadata": {"page_label": "83", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "e3408c22820ae291a162c1266e559a2be086319592c80b259b8657ba85011dd2"}, "3": {"node_id": "aa3f2818-a48e-48cc-99af-e65fc2ca7779", "node_type": null, "metadata": {"page_label": "83", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7cca8b5c2979bd9c08a036857b357a5f00a5936db13441ffa8c4a71fefe9cb5d"}}, "hash": "93c77d25a00b71cd3cc44f001ff5665aa24804eb80dee5f545cd707ddbe2c672", "text": "Sandhar Technologies Limited82\nconsequences of doing so would reasonably be expected to outweigh the \npublic interest benefits of such communication.\nReport on Other Legal and Regulatory Requirements\n1. As required by the Companies (Auditor\u2019s Report) Order, 2020 \n(\u201cthe Order\u201d) issued by the Central Government of India in \nterms of Section 143 (11) of the Act, we give in the \u201cAnnexure \nA\u201d a statement on the matters specified in paragraphs 3 and 4 \nof the Order, to the extent applicable.\n2. (A) As required b y Section 143(3) of the Act, we report that:\na) W e have sought and obtained all the information and ex -\nplanations which to the best of our knowledge and belief \nwere necessary for the purposes of our audit.\nb) In our opinion, proper books of account as required by law \nhave been kept by the Company so far as it appears from \nour examination of those books.\nc) The standalone balance sheet, the standalone statement \nof profit and loss (including other comprehensive income), the standalone statement of changes in equity and the \nstandalone statement of cash flows dealt with by this Re -\nport are in agreement with the books of account.\nd) In our opinion, the aforesaid standalone financial state -\nments comply with the Ind AS specified under section 133 of the Act.\ne) On the basis of the written representations received from \nthe directors as on 31 March 2022 taken on record by the \nBoard of Directors, none of the directors is disqualified as \non 31 March 2022 from being appointed as a director in \nterms of Section 164(2) of the Act.\nf) Wit h respect to the adequacy of the internal financial con -\ntrols with reference to financial statements of the Compa -\nny and the operating effectiveness of such controls, refer to our separate Report in \u201cAnnexure B\u201d .\n(B) Wit h respect to the other matters to be included in the Audi -\ntor\u2019s Report in accordance with Rule 11 of the Companies (Au -\ndit and Auditor\u2019s) Rules, 2014, in our opinion and to the best of our information and according to the explanations given to us:\ni. The Company has disclosed the impact of pending litiga -\ntions as at 31 March 2022 on its financial position in its \nstandalone financial statements - Refer Note 31 to the \nstandalone financial statements.\nii. The Company did not have any long-term contracts in -\ncluding derivative contracts for which there were any ma -\nterial foreseeable losses.\niii. There were no amounts which were required to be trans -\nferred to the Investor Education and Protection Fund by \nthe Company.\niv. (a)The management has represented that, to the best of \nits knowledge and belief, no funds have been advanced or \nloaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the \nCompany to or in any other persons or entities, including \nforeign entities (\u201cIntermediaries\u201d), with the understand -\ning, whether recorded in writing or otherwise, that the Intermediary shall:\n\u2022 directly or indirectly lend or invest in other persons \nor entities identified in any manner whatsoever (\u201cUl -\ntimate Beneficiaries\u201d) by or on behalf of the Company \nor\n\u2022 pro vide any guarantee, security or the like to or on \nbehalf of the Ultimate Beneficiaries.\n(b) The management has represented, that, to the best of \nits knowledge and belief, no funds have been received by \nthe Company from any persons or entities, including for -\neign entities (\u201cFunding Parties\u201d), with the understanding, whether recorded in writing or otherwise, that the Com -\npany shall:\n\u2022 directly or indirectly, lend or invest in other persons \nor entities identified in any manner whatsoever (\u201cUl -\ntimate Beneficiaries\u201d) by or on behalf of the Funding \nParty or\n\u2022 pro vide any guarantee, security or the like from or on \nbehalf of the Ultimate", "start_char_idx": 0, "end_char_idx": 3779, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "aa3f2818-a48e-48cc-99af-e65fc2ca7779": {"__data__": {"id_": "aa3f2818-a48e-48cc-99af-e65fc2ca7779", "embedding": null, "metadata": {"page_label": "83", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "b2e2349d-8616-47ad-864d-5679d964b6c4", "node_type": null, "metadata": {"page_label": "83", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "e3408c22820ae291a162c1266e559a2be086319592c80b259b8657ba85011dd2"}, "2": {"node_id": "0cc58e0c-0b28-47bd-80ff-26487d1ca4b1", "node_type": null, "metadata": {"page_label": "83", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "93c77d25a00b71cd3cc44f001ff5665aa24804eb80dee5f545cd707ddbe2c672"}}, "hash": "7cca8b5c2979bd9c08a036857b357a5f00a5936db13441ffa8c4a71fefe9cb5d", "text": "vide any guarantee, security or the like from or on \nbehalf of the Ultimate Beneficiaries.\n(c) Based on such audit procedures as considered reasonable \nand appropriate in the circumstances, nothing has come \nto our notice that has caused us to believe that the repre -\nsentations under sub-clause (iv) (a) and (iv) (b) contain any material misstatement.\nv. The dividend declared or paid by the Company during \nthe year is in compliance with Section 123 of the Act.\n(C) Wit h respect to the matter to be included in the Auditor\u2019s Re -\nport under Section 197(16) of the Act:\nIn our opinion and according to the information and explana -\ntions given to us, the remuneration paid by the Company to \nits directors during the current year is in accordance with the \nprovisions of Section 197 of the Act. The remuneration paid to \nany director is not in excess of the limit laid down under Section \n197 of the Act. The Ministry of Corporate Affairs has not pre -\nscribed other details under Section 197(16) of the Act which are required to be commented upon by us.\nFor B S R & Co. LLP\nChartered Accountants\nICAI Firm registration number: 101248W / W-100022\nShashank Agarwal\nPartner\nPlace: Gurugram  Membership No.: 095109 \nDate: 18 May 2022  ICA I UDIN: 22095109AJECRW6352", "start_char_idx": 3704, "end_char_idx": 4969, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "988d4efa-56c9-4f80-b82a-1ae5f7408f18": {"__data__": {"id_": "988d4efa-56c9-4f80-b82a-1ae5f7408f18", "embedding": null, "metadata": {"page_label": "84", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "842f06e6-62d1-4df5-88af-ceb0827a5af5", "node_type": null, "metadata": {"page_label": "84", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "3d1079216909263812faf0805118de6b1f80ef5db5ea4b01679dd18f7e7f0392"}, "3": {"node_id": "8a651131-4853-4de5-b78a-a18d99c4d6e0", "node_type": null, "metadata": {"page_label": "84", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "26e8f30495452e1e4ce54984e8c2c0156357785ed81397587ead1c2ac21fe50e"}}, "hash": "4921d0ec7f9944749cd7a712b55748e4b6d66c0582d7ebe3d41a84c7d6d59520", "text": "83\nAnnual Report 2021-22\nAnnexure - A to the Independent Auditor\u2019s Report \non the standalone financial statements of Sandhar T echnologies Limited for the year ended 31 March 2022\n(Referred to in paragraph 1 under the heading \u2018Report on Other \nLegal and Regulatory Requirements\u2019 section of our report of even \ndate) \n(i) (a) (A) The Company has maintained proper records showin\nfull particulars, including quantitative details and situ  \ntion of P roperty, plant and equipment.\n(B)  The Company has maintained proper records showing\nfull p articulars of Intangible assets.\n(b) According to the information and explanations given to \nus and on the basis of our examination of the records of \nthe Company, the Company has a regular programme of \nphysical verification of its Property, plant and equipment \nby which all Property, plant and equipment are verified \nin a phased manner over a period of two years. In accor -dance with this programme, certain Property, plant and \nequipment were verified during the year. In our opinion, \nthis periodicity of physical verification is reasonable hav -\ning regard to the size of the Company and the nature of its assets. No discrepancies were noticed on such verifica -\ntion.\n(c) According to the information and explanations given to us \nand on the basis of our examination of the records of the \nCompany, the title deeds of immovable properties (other \nthan immovable properties where the Company is the les -\nsee and the leases agreements are duly executed in favour of the lessee) disclosed in the standalone financial state -\nments are held in the name of the Company, except for the following which are not held in the name of the Company:\nDescription \nof p ropertyGross \ncarrying \nvalueHeld in the name ofWhether promoter, director or their relative or employeePeriod held Reason for not being held in the name of the Company\nFree Hold \nLand30.98 Adeep Roloforms \nLimitedNo 28.12.2005 The title deed is in the name of company i.e., Adeep \nRoloforms Limited and Adeep Locks Limited. The \nvaluation of the stamp duty was done by the Government agency. The Company is in the process of getting the name changed which is pending as on balance sheet date.Free Hold Land4.04 Adeep Locks LimitedNo 28.12.2005\nFree Hold Land21.31 Adeep Roloforms LimitedNo 28.12.2005\nFree Hold Land317.77 Adeep Roloforms LimitedNo 28.12.2005 The Company has filed an application in the Haryana State Industrial and Infrastructure Development Corporation for change the name which is pending as on \nbalance sheet date.\nFree Hold \nLand192.69 Sandhar Auto Components LimitedYes 28.12.2005 The Company has filed an application in the Haryana State Industrial and Infrastructure Development Corporation for change the name which is pending as on \nbalance sheet date.\nBuilding\n747.36\n747.36Adeep Roloforms \nLimitedNo 28.12.2005 The title deed is in the name of company i.e., Adeep \nRoloforms Limited and Adeep Locks Limited. The \nvaluation of the stamp duty was done by the Government \nagency. The Company is in the process of getting the name changed which is pending as on balance sheet date.Building Adeep Locks LimitedNo 28.12.2005\nBuilding 53.17 Adeep Roloforms LimitedNo 28.12.2005 The title deed is in the name of company i.e., Adeep Roloforms Limited. The valuation of the stamp duty was done by the Government agency. The Company is in the \nprocess of getting the name changed which is pending as \non balance sheet date.\nBuilding 411.08 Adeep Roloforms \nLimitedNo 28.12.2005 The Company has filed an application in the Haryana \nState Industrial and Infrastructure Development \nCorporation for change the name which is pending as on \nbalance sheet date.\nBuilding 132.55 Sandhar Auto \nComponents \nLimitedYes 28.12.2005 The Company has filed an application in the Haryana \nState Industrial and Infrastructure Development \nCorporation for change the name which is pending as on balance", "start_char_idx": 0, "end_char_idx": 3907, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8a651131-4853-4de5-b78a-a18d99c4d6e0": {"__data__": {"id_": "8a651131-4853-4de5-b78a-a18d99c4d6e0", "embedding": null, "metadata": {"page_label": "84", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "842f06e6-62d1-4df5-88af-ceb0827a5af5", "node_type": null, "metadata": {"page_label": "84", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "3d1079216909263812faf0805118de6b1f80ef5db5ea4b01679dd18f7e7f0392"}, "2": {"node_id": "988d4efa-56c9-4f80-b82a-1ae5f7408f18", "node_type": null, "metadata": {"page_label": "84", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4921d0ec7f9944749cd7a712b55748e4b6d66c0582d7ebe3d41a84c7d6d59520"}}, "hash": "26e8f30495452e1e4ce54984e8c2c0156357785ed81397587ead1c2ac21fe50e", "text": "and Infrastructure Development \nCorporation for change the name which is pending as on balance sheet date.", "start_char_idx": 3813, "end_char_idx": 3919, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8845ffc8-c2bb-495e-aecd-9fb26a7b6daf": {"__data__": {"id_": "8845ffc8-c2bb-495e-aecd-9fb26a7b6daf", "embedding": null, "metadata": {"page_label": "85", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "4afad77f-90a4-444b-bd97-01342a99d587", "node_type": null, "metadata": {"page_label": "85", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4af45905aa5489780c9f4f4440d2cd5c5009e9b3a471be3eb3da4ee87a7c749a"}, "3": {"node_id": "8f56a977-2fa0-4cc2-a951-691198a655e7", "node_type": null, "metadata": {"page_label": "85", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a6d9ff6831d725e1629638988626868add0272b66d6dce0b5849b2cbeba26775"}}, "hash": "9e7941610ef6636611a266f13eaf696a18a914fb42adc434697c0b5784583bfe", "text": "Sandhar Technologies Limited84\n(d) According to the information and explanations given to us \nand on the basis of our examination of the records of the\nCompany, the Company has not revalued its Property, Plant \nand Equipment (including Right of Use assets) or intangible \nassets or both during the year. \n(e) According to information and explanations given to us \nand on the basis of our examination of the records of the Company, there are no proceedings initiated or pending \nagainst the Company for holding any benami property un -\nder the Prohibition of Benami Property Transactions Act, 1988 and rules made thereunder.\n(ii) (a)  The inventory, except goods-in-transit and stocks lying with \nthird parties, has been physically verified by the management \nduring the year. For stocks lying with third parties at the year-\nend, written confirmations have been obtained and for goods-\nin-transit subsequent evidence of receipts has been linked \nwith inventory records. In our opinion, the frequency of such \nverification is reasonable and procedures and coverage as fol -\nlowed by management were appropriate. No discrepancies were noticed on verification between the physical stocks and the book records that were more than 10% in the aggregate \nof each class of inventory.\n(b ) According to the information and explanations given to us and \non the basis of our examination of the records of the Compa -\nny, the Company has been sanctioned working capital limits in excess of five crore rupees, in aggregate, from banks or fi -\nnancial institutions on the basis of security of current assets. In our opinion, the quarterly returns or statements filed by \nthe Company with such banks or financial institutions are in \nagreement with the books of account of the Company.\n(iii) According to the information and explanations given to us and \non the basis of our examination of the records of the Compa -\nny, the Company has made investments, provided guarantee, granted unsecured loans to companies and other parties in re -\nspect of which the requisite information is as below. The Com -\npany has not provided any guarantee or security, granted any \nloans or advances in the nature of loans, secured or unsecured, \nto firm or limited liability partnership during the year.\n(a) Based on the audit procedures carried on by us and as per the information and explanations given to us, the Company has provided \nloans or guarantee to companies and other parties as below:\nAmount (Rs.in Lacs)\nParticulars Guarantees Loans\nAggregate amount during the year\n(a) Subsidiaries as per Companies Act, 2013 5,429 4,200\n(b) Others - 33\nBalance outstanding as at balance sheet date (a) Subsidiaries as per Companies Act, 2013 5,429 -\n(b) Others - 21\n(b) According to the information and explanations given to us \nand based on the audit procedures conducted by us, in our \nopinion the investments made and guarantees provided \nduring the year and the terms and conditions of the grant \nof loans and advances in the nature of loans and guaran -\ntees provided during the year are, prima facie, not preju -\ndicial to the interest of the Company.\n(c) According to the information and explanations given to \nus and on the basis of our examination of the records of the Company, in the case of loans given, in our opinion the \nrepayment of principal and payment of interest has been \nstipulated and which is repayable on demand. Loan has \nbeen repaid during the year. There has been no default on \nthe part of the party to whom the money has been lent. \nFurther, the Company has not given any advance in the \nnature of loan to any party during the year.\n(d) According to the information and explanations given to \nus and on the basis of our examination of the records of the Company, there is no overdue amount for more than \nninety days in respect of loans given. Further, the Compa -\nny has not given any advances in the nature of loans to any party during the", "start_char_idx": 0, "end_char_idx": 3938, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8f56a977-2fa0-4cc2-a951-691198a655e7": {"__data__": {"id_": "8f56a977-2fa0-4cc2-a951-691198a655e7", "embedding": null, "metadata": {"page_label": "85", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "4afad77f-90a4-444b-bd97-01342a99d587", "node_type": null, "metadata": {"page_label": "85", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4af45905aa5489780c9f4f4440d2cd5c5009e9b3a471be3eb3da4ee87a7c749a"}, "2": {"node_id": "8845ffc8-c2bb-495e-aecd-9fb26a7b6daf", "node_type": null, "metadata": {"page_label": "85", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "9e7941610ef6636611a266f13eaf696a18a914fb42adc434697c0b5784583bfe"}}, "hash": "a6d9ff6831d725e1629638988626868add0272b66d6dce0b5849b2cbeba26775", "text": "-\nny has not given any advances in the nature of loans to any party during the year.\n(e) According to the information and explanations given to \nus and on the basis of our examination of the records of \nthe Company, there is no loan or advance in the nature of \nloan granted falling due during the year, which has been \nrenewed or extended or fresh loans granted to settle the \noverdues of existing loans given to same parties.\n(f) According to the information and explanations given to us \nand on the basis of our examination of the records of the \nCompany, in our opinion the Company has not granted \nany loans or advances in the nature of loans either repay -\nable on demand or without specifying any terms or period of repayment except for the following loans to its related \nparties as defined in Clause (76) of Section 2 of the Com -\npanies Act, 2013 (\u201cthe Act\u201d):\nParticulars Amount (Rs. in \nLacs)\nAggregate of loans/advance in nature of loan\n4,200\n-- Repayable on demand (A)*\n- Agreement does not specify any terms or period of repayment (B)\nT otal 4,200\nT otal loans granted during the year 4,233\nPercentage of loans in nature of loan to the total loans granted 99.22%\n*The above loan has been repaid during the year by the related parties.", "start_char_idx": 3860, "end_char_idx": 5108, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2240b5da-716c-4f6f-a17f-bc69f3438da0": {"__data__": {"id_": "2240b5da-716c-4f6f-a17f-bc69f3438da0", "embedding": null, "metadata": {"page_label": "86", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "3c04df89-1491-4275-bb45-dd6a5ca3956d", "node_type": null, "metadata": {"page_label": "86", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8c4127003263667cd58ab0d443ee0364169144fcaecf48bcb6c2c009978e31af"}, "3": {"node_id": "ae79f9d3-154d-4776-b467-639d79226736", "node_type": null, "metadata": {"page_label": "86", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7f789bf71d145244e2298d9cc07df76a92d7f6ef8f84a5890a215c6a1938a43b"}}, "hash": "cabb99b10bba4689dad0499bbdfaff2495c10bf787b27fd2113574e90aadd467", "text": "85\nAnnual Report 2021-22\n(iv) According to the information and explanations given to us and \non the basis of our examination of records of the Company, in \nrespect of investments made and loans, guarantees and securi -\nty given by the Company, in our opinion the provisions of Sec -\ntion 185 and 186 of the Companies Act, 2013 (\u201cthe Act\u201d) have \nbeen complied with.\n(v) The Company has not accepted any deposits or amounts which \nare deemed to be deposits from the public. Accordingly, clause \n3(v) of the Order is not applicable.\n(vi) W e have broadly reviewed the books of accounts maintained \nby the Company pursuant to the rules prescribed by the Cen -\ntral Government for maintenance of cost records under Sec -\ntion 148(1) of the Act in respect of its manufactured goods and services provided by it and are of the opinion that prima \nfacie, the prescribed accounts and records have been made \nand maintained. However, we have not carried out a detailed \nexamination of the records with a view to determine whether \nthese are accurate or complete.\n(vii)  (a) According to the information and explanations given to us \nand on the basis of our examination of the records of the Com -\npany, in our opinion amounts deducted / accrued in the books \nof account in respect of undisputed statutory dues including Goods and Services T ax (\u2018GST\u2019), Provident fund, Employees\u2019 \nState Insurance, Income-T ax, Duty of Customs, Cess and other \nstatutory dues have been regularly deposited by the Company \nwith the appropriate authorities.\nAccording to the information and explanations given to us and \non the basis of our examination of the records of the Company, no undisputed amounts payable in respect of Goods and Ser -\nvices T ax (\u2018GST\u2019), Provident fund, Employees\u2019 State Insurance, Income-T ax, Duty of Customs, Cess and other statutory dues \nwere in arrears as at 31 March 2022 for a period of more than \nsix months from the date they became payable.\nThe Company does not have liability in respect of Service tax, \nDuty of excise, Sales tax and Value added tax during the year since effective 1 July 2017, these statutory dues has been sub -\nsumed into GST.\n(b) According to the information and explanations given to us and \non the basis of our examination of the records of the Company, statutory dues relating to Goods and Service T ax, Provident \nFund, Employees State Insurance, Income-T ax, Duty of Cus -\ntoms or Cess or other statutory dues which have not been deposited on account of any dispute are as follows: -\nName of the \nStatuteNature of dues Financial year to which amount relatesForum where dispute is pendingAmount \n(Rs.in \nLacs)Amount \npaid \nunder \nprotest \n(Rs. in \nLacs)\nIncome T ax Act, \n1961Expenses disallowed u/s 35 (2AB)AY 2013-14 to AY 2016-17 Income T ax Appellate Tribunal (ITAT)81.96 -\nIncome T ax Act, 1961Penalty proceeds AY 2013-2014 to 2016-17 & 2018-2019Commissioner of Income tax (A) \u2013 LTU93.12 -\nIncome T ax Act, 1961Mat credit disallowed AY 2016-17 Income T ax Appellate Tribunal (ITAT)63.14 -\nIncome T ax Act, 1961Depreciation on Intangible asset, disallowance u/s 14A, \ndisallowance on membership \nfee, sponsorship fee and bad debtAY 2017- 18 Commissioner of Income tax (A) \u2013 LTU19.40 -\nIncome T ax Act, 1961P .F & ESI expenses disallowed AY 2018-19 Assessing Officer 1.46 -\nHaryana Sales T ax \nActLocal area development tax leviedFY 2000-01 Joint Commissioner (A), Sales Ta x1.27 -\nFinance", "start_char_idx": 0, "end_char_idx": 3425, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ae79f9d3-154d-4776-b467-639d79226736": {"__data__": {"id_": "ae79f9d3-154d-4776-b467-639d79226736", "embedding": null, "metadata": {"page_label": "86", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "3c04df89-1491-4275-bb45-dd6a5ca3956d", "node_type": null, "metadata": {"page_label": "86", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8c4127003263667cd58ab0d443ee0364169144fcaecf48bcb6c2c009978e31af"}, "2": {"node_id": "2240b5da-716c-4f6f-a17f-bc69f3438da0", "node_type": null, "metadata": {"page_label": "86", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cabb99b10bba4689dad0499bbdfaff2495c10bf787b27fd2113574e90aadd467"}}, "hash": "7f789bf71d145244e2298d9cc07df76a92d7f6ef8f84a5890a215c6a1938a43b", "text": "2000-01 Joint Commissioner (A), Sales Ta x1.27 -\nFinance Act, 1994 \nService taxService tax on freight FY 2005-06 Assistant Commissioner, Central Excise1.18 -\nFinance Act, 1994 Service taxService tax on freight FY 2016-17 July-2016 to March 2017Commissioner (Appeal)  Central Goods and Services T ax Gurugram6.92 -\nFinance Act, 1994  \nService taxService tax on freight April-17 to June-18 Supdt. Central Goods and Services T ax, Gurugram3.62 -\nFinance Act, 1994 Service taxService tax on Manpower for sub workFY 2005-06 to 2010-11 Joint Commissioner, CE, LTU, Delhi100.78 -----\nFinance Act, 1994  \nService taxService tax on Manpower for \nJob work March- 2011 to February-2015Additional Commissioner, Central Excise160.29 -\nFinance Act, 1994 \nService taxService tax on & Commercial industrial constructionFY 2006-07 Assistant Commissioner, Central Excise2.11 -\nFinance Act, 1994 Service taxService tax on various outward freight, & T elephone ServiceFY 2016-17-  July-16 T o March- 17Assistant Commissioner, \nCentral Excise1.30 -\nFinance Act, 1994 Service taxService tax on taking credit on levy of service tax on Outdoor catering servicesFY 2009-10 Dy. Commissioner, Central Excise LTU Delhi0.49 -", "start_char_idx": 3369, "end_char_idx": 4565, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a83999be-7707-4521-bae9-bbf62176b989": {"__data__": {"id_": "a83999be-7707-4521-bae9-bbf62176b989", "embedding": null, "metadata": {"page_label": "87", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "990c38a8-a830-4143-a06f-f5baae537534", "node_type": null, "metadata": {"page_label": "87", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a34aad6b844bf6a751825ae6fae853927bc26fb2663f87ac6b9cc2dc4867f00a"}, "3": {"node_id": "e2f4b87d-c82c-4c1c-9d88-bf1f882418a1", "node_type": null, "metadata": {"page_label": "87", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "d31e7f6f6bb1d4d2d11012bd2e515a43578902155e49b02fa2961586b4fbaa13"}}, "hash": "412b611c2b7c5ee3210d2cf1bff0768c5a18c6c34641d439f1832a228105c8b4", "text": "Sandhar Technologies Limited86\nName of the \nStatuteNature of dues Financial year to which amount relatesForum where dispute is pendingAmount \n(Rs.in \nLacs)Amount \npaid \nunder \nprotest \n(Rs. in \nLacs)\nFinance Act, 1994 \nService taxService tax on Civil construction, CHA, maintenance or repair, outward freight, Travel Agent, \nCatering Pandal, Shamiana, \nAuthorized Service Station & T elephone ServiceFebruary- 2004 to November- 2011Commissioner, Joint Commissioner and Deputy Commissioner, Central Excise33.85 -\nCustom Act 1962 Custom duty on import of \ngoods2015-16 and 2016-17 Custom Authority Garhi Harsaru, Gurugram, Haryana6.94 -\n(viii)  According to the information and explanations given to us and \non the basis of our examination of the records of the Compa -\nny, the Company has not surrendered or disclosed any trans -\nactions, previously unrecorded as income in the books of ac -\ncount, in the tax assessments under the Income T ax Act, 1961 \nas income during the year.\n(ix) (a)  According to the information and explanations given to \nus and on the basis of our examination of the records of \nthe Company, the Company has not defaulted in repay -\nment of loans and borrowing or in the payment of interest thereon to any lender.\n(b) According to the information and explanations given to us \nand on the basis of our examination of the records of the Company, the Company has not been declared a wilful de -\nfaulter by any bank or financial institution or government or government authority.\n(c) In our opinion and according to the information and ex -\nplanations given to us by the management, term loans \nwere applied for the purpose for which the loans were \nobtained.\n(d) According to the information and explanations given to us \nand on an overall examination of the balance sheet of the Company, we report that no funds raised on short-term \nbasis have been used for long-term purposes by the Com -\npany.\n(e) According to the information and explanations given to us \nand on an overall examination of the standalone financial \nstatements of the Company, we report that the Company \nhas not taken any funds from any entity or person on ac -\ncount of or to meet the obligations of its subsidiaries or joint ventures as defined under the Act.\n(f) According to the information and explanations given to us \nand procedures performed by us, we report that the Com -\npany has not raised loans during the year on the pledge of securities held in its subsidiaries or joint ventures (as \ndefined under the Act). \n(x) (a)  The Company has not raised any moneys by way of initial \npublic offer or further public offer (including debt instru -\nments) Accordingly, clause 3(x)(a) of the Order is not ap -\nplicable.\n(b) According to the information and explanations given to us \nand on the basis of our examination of the records of the Company, the Company has not made any preferential \nallotment or private placement of shares or fully or part -\nly convertible debentures during the year. Accordingly, clause 3(x)(b) of the Order is not applicable.\n(xi) (a)  Based on examination of the books and records of the \nCompany and according to the information and expla -\nnations given to us, no fraud by the Company or on the Company has been noticed or reported during the course \nof the audit.\n(b) According to the information and explanations given to \nus, no report under sub-section (12) of Section 143 of the Act has been filed by the auditors in Form ADT-4 as pre -\nscribed under Rule 13 of the Companies (Audit and Audi -\ntors) Rules, 2014 with the Central Government.\n(c) As represented to us by the management, there are no \nwhistle blower complaints received by the Company during the year.\n(xii)  According to the information and explanations given to us, the \nCompany is not a Nidhi Company. Accordingly,", "start_char_idx": 0, "end_char_idx": 3816, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e2f4b87d-c82c-4c1c-9d88-bf1f882418a1": {"__data__": {"id_": "e2f4b87d-c82c-4c1c-9d88-bf1f882418a1", "embedding": null, "metadata": {"page_label": "87", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "990c38a8-a830-4143-a06f-f5baae537534", "node_type": null, "metadata": {"page_label": "87", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a34aad6b844bf6a751825ae6fae853927bc26fb2663f87ac6b9cc2dc4867f00a"}, "2": {"node_id": "a83999be-7707-4521-bae9-bbf62176b989", "node_type": null, "metadata": {"page_label": "87", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "412b611c2b7c5ee3210d2cf1bff0768c5a18c6c34641d439f1832a228105c8b4"}}, "hash": "d31e7f6f6bb1d4d2d11012bd2e515a43578902155e49b02fa2961586b4fbaa13", "text": "given to us, the \nCompany is not a Nidhi Company. Accordingly, clause 3(xii) of the Order is not applicable.\n(xiii)  In our opinion and according to the information and explana -\ntions given to us, the transactions with related parties are in \ncompliance with Section 177 and 188 of the Act, where ap -\nplicable, and the details of the related party transactions have been disclosed in the standalone financial statements as re -\nquired by the applicable accounting standards.\n(xiv)  (a)  Based on information and explanations provided to us and \nour audit procedures, in our opinion, the Company has an \ninternal audit system commensurate with the size and na -\nture of its business.\n(b) W e have considered the internal audit reports of the \nCompany issued till date for the period under audit.\n(xv)  In our opinion and according to the information and explana -\ntions given to us, the Company has not entered into any non-\ncash transactions with its directors or persons connected to its \ndirectors and hence, provisions of Section 192 of the Act are \nnot applicable to the Company.\n(xvi)  (a)  The Company is not required to be registered under \nSection 45-IA of the Reserve Bank of India Act, 1934. Ac -\ncordingly, clause 3(xvi)(a) of the Order is not applicable.\n(b) The Company is not required to be registered under Sec -\ntion 45-IA of the Reserve Bank of India Act, 1934. Accord -\ningly, clause 3(xvi)(b) of the Order is not applicable.\n(c) The Company is not a Core Investment Company (CIC) \nas defined in the regulations made by the Reserve Bank \nof India. Accordingly, clause 3(xvi)(c) of the Order is not \napplicable.", "start_char_idx": 3754, "end_char_idx": 5384, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "378d7115-c055-4626-a10b-2dbab1041ed0": {"__data__": {"id_": "378d7115-c055-4626-a10b-2dbab1041ed0", "embedding": null, "metadata": {"page_label": "88", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "931b441b-ca11-40f3-96bd-295c5620d9b6", "node_type": null, "metadata": {"page_label": "88", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "42233fc51586ef60d811d71e37e5ede657ad477a75b8aeb7820ef63a8b163c37"}}, "hash": "42233fc51586ef60d811d71e37e5ede657ad477a75b8aeb7820ef63a8b163c37", "text": "87\nAnnual Report 2021-22\n(d) The Company is not part of any group (as per the provi -\nsions of the Core Investment Companies (Reserve Bank) \nDirections, 2016 as amended). Accordingly, the require -\nments of clause 3(xvi)(d) are not applicable.\n(xvii)  The Company has not incurred cash losses in the current and in \nthe immediately preceding financial year.\n(xviii) There has been no resignation of the statutory auditors during \nthe year. Accordingly, clause 3(xviii) of the Order is not appli -\ncable.\n(xix)  According to the information and explanations given to us and \non the basis of the financial ratios, ageing and expected dates \nof realisation of financial assets and payment of financial liabil -\nities, other information accompanying the standalone financial statements, our knowledge of the Board of Directors and man -\nagement plans and based on our examination of the evidence supporting the assumptions, nothing has come to our atten -\ntion, which causes us to believe that any material uncertainty exists as on the date of the audit report that the Company is \nnot capable of meeting its liabilities existing at the date of bal -\nance sheet as and when they fall due within a period of one year from the balance sheet date. We, however, state that this \nis not an assurance as to the future viability of the Company. We further state that our reporting is based on the facts up to \nthe date of the audit report and we neither give any guarantee \nnor any assurance that all liabilities falling due within a period \nof one year from the balance sheet date, will get discharged by \nthe Company as and when they fall due.\n(xx)  (a)  In our opinion and according to the information and ex -\nplanations given to us, there is no unspent amount under \nsub-section (5) of Section 135 of the Act pursuant to any \nproject other than ongoing projects. Accordingly, clause \n3(xx)(a) of the Order is not applicable.\n(b) In our opinion and according to the information and ex -\nplanations given to us, there is no unspent amount under sub-section (5) of Section 135 of the Act pursuant to any \nongoing project. Accordingly, clause 3(xx)(b) of the Order \nis not applicable.\nFor B S R & Co. LLP\nChartered Accountants\nICAI Firm registration number: 101248W / W-100022\nShashank Agarwal\nPartner\nPlace: Gurugram  Membership No.: 095109\nDate: 18 May 2022  ICA I UDIN:22095109AJECRW6352", "start_char_idx": 0, "end_char_idx": 2380, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a3f94b30-d5e0-4bbe-98f2-b7384c97f96b": {"__data__": {"id_": "a3f94b30-d5e0-4bbe-98f2-b7384c97f96b", "embedding": null, "metadata": {"page_label": "89", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c8e24bd4-ee5b-4c54-a11b-c9c62ae334f0", "node_type": null, "metadata": {"page_label": "89", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "df974efeece1e3907e779001f4f45072213b437319745cc2309847a4c1cc4dd9"}, "3": {"node_id": "7d84f03f-7f34-40aa-93a4-5bfee7f269f6", "node_type": null, "metadata": {"page_label": "89", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f488f81ecffccef88d1a6027021ff1defd712b134c42e6bf898952ed699b97d5"}}, "hash": "140f1a8fd9003b6abe2eff117e9fa000c367b7ca258b9299d8516843849aba9f", "text": "Sandhar Technologies Limited88\nAnnexure B to the Independent Auditor\u2019s report\non the Standalone Financial Statements of Sandhar T echnologies Limited for the year ended 31 March 2022\nReport on the Internal Financial Controls with reference to the aforesaid Standalone Financial Statements under Clause (i) of Sub-\nsection 3 of Section 143 of the Companies Act, 2013\n(Referred to in paragraph (A) (f) under \u2018Report on Other Legal and Regulatory Requirements\u2019 section of our report of even date)\nOpinion\nWe have audited the Internal Financial Controls with reference to \nStandalone Financial Statements of Sandhar T echnologies Limited \n(\u201cthe Company\u201d) as of 31 March 2022 in conjunction with our audit of the Standalone Financial Statements of the Company for the year ended on that date.\nIn our opinion, the Company has, in all material respects, adequate \nInternal Financial Controls with reference to Standalone Financial Statements and such Internal Financial Controls were operating \neffectively as at 31 March 2022, based on the Internal Financial \nControls with reference to Standalone Financial Statements criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute \nof Chartered Accountants of India (the \u201cGuidance Note\u201d).\nManagement\u2019s Responsibility for Internal Financial Controls\nThe Compa ny\u2019s management and the Board of Directors are \nresponsible for establishing and maintaining Internal Financial \nControls based on the Internal Financial Controls with reference \nto Standalone Financial Statements criteria established by the Company considering the essential components of internal control stated in the Guidance Note. These responsibilities include the \ndesign, implementation and maintenance of adequate Internal \nFinancial Controls that were operating effectively for ensuring the orderly and efficient conduct of its business, including adherence to Company\u2019s policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness \nof the accounting records, and the timely preparation of reliable \nfinancial information, as required under the Companies Act, 2013 \n(hereinafter referred to as \u201cthe Act\u201d).\nAuditors\u2019 Responsibility\nOur responsibi lity is to express an opinion on the Company\u2019s \nInternal Financial Controls with reference to Standalone Financial \nStatements based on our audit. We conducted our audit in accordance with the Guidance Note and the Standards on Auditing, \nprescribed under Section 143(10) of the Act, to the extent applicable \nto an audit of internal financial controls with reference to Standalone Financial Statements. Those Standards and the Guidance Note require that we comply with ethical requirements and plan and \nperform the audit to obtain reasonable assurance about whether \nadequate Internal Financial Controls with reference to Standalone Financial Statements were established and maintained and whether such controls operated effectively in all material respects.\nOur audit involves performing procedures to obtain audit evidence \nabout the adequacy of the Internal Financial Controls with reference to Standalone Financial Statements and their operating \neffectiveness. Our audit of Internal Financial Controls with \nreference to Standalone Financial Statements included obtaining an understanding of such Internal Financial Controls, assessing the risk that a material weakness exists, and testing and evaluating the \ndesign and operating effectiveness of internal control based on the \nassessed risk.\nThe procedures selected depend on the auditor\u2019s judgement, \nincluding the assessment of the risks of material misstatement of the Standalone Financial Statements, whether due to fraud or error.\nWe believe that the audit evidence we have obtained is sufficient \nand appropriate to provide a basis for our audit opinion on the Company\u2019s Internal Financial Controls with reference to Standalone \nFinancial S tatements.\nMeaning of Internal Financial controls with Reference to Standalone Financial Statements\nA Company\u2019s I nternal Financial Controls with reference to \nStandalone Financial Statements is a process designed to provide \nreasonable assurance regarding the reliability of financial reporting and the preparation of Financial Statements for external purposes \nin accordance with generally", "start_char_idx": 0, "end_char_idx": 4466, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "7d84f03f-7f34-40aa-93a4-5bfee7f269f6": {"__data__": {"id_": "7d84f03f-7f34-40aa-93a4-5bfee7f269f6", "embedding": null, "metadata": {"page_label": "89", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c8e24bd4-ee5b-4c54-a11b-c9c62ae334f0", "node_type": null, "metadata": {"page_label": "89", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "df974efeece1e3907e779001f4f45072213b437319745cc2309847a4c1cc4dd9"}, "2": {"node_id": "a3f94b30-d5e0-4bbe-98f2-b7384c97f96b", "node_type": null, "metadata": {"page_label": "89", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "140f1a8fd9003b6abe2eff117e9fa000c367b7ca258b9299d8516843849aba9f"}}, "hash": "f488f81ecffccef88d1a6027021ff1defd712b134c42e6bf898952ed699b97d5", "text": "the preparation of Financial Statements for external purposes \nin accordance with generally accepted accounting principles. A Company\u2019s Internal Financial Controls with reference to Standalone \nFinancial Statements include those policies and procedures that (1) \npertain to the maintenance of records that, in reasonable detail, \naccurately and fairly reflect the transactions and dispositions of \nthe assets of the Company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of Financial Statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the \nCompany are being made only in accordance with authorisations \nof management and directors of the Company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorised acquisition, use, or disposition of the Company\u2019s \nassets that could have a material effect on the Standalone Financial \nStatements.\nInherent Limitations of Internal Financial controls with Refer -\nence to Standalone Financial Statements\nBecause of the inherent limitations of Internal Financial Controls \nwith reference to Standalone Financial Statements, including \nthe possibility of collusion or improper management override \nof controls, material misstatements due to error or fraud may \noccur and not be detected. Also, projections of any evaluation \nof the Internal Financial Controls with reference to Standalone \nFinancial Statements to future periods are subject to the risk \nthat the Internal Financial Controls with reference to Standalone \nFinancial Statements may become inadequate because of changes \nin conditions, or that the degree of compliance with the policies or \nprocedures may deteriorate.\nFor B S R & Co. LLP\nChartered Accountants\nICAI Firm registration number: 101248W / W-100022\nShashank Agarwal\nPartner\nPlace: Gurugram  Membership number: 095109 \nDate: 18 May 2022  ICA I UDIN: 22095109AJECRW6352", "start_char_idx": 4375, "end_char_idx": 6352, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bde6e1e2-f0f2-4d31-959d-d268944b86c7": {"__data__": {"id_": "bde6e1e2-f0f2-4d31-959d-d268944b86c7", "embedding": null, "metadata": {"page_label": "90", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c800fe61-1166-4bf6-886f-cc194167aa22", "node_type": null, "metadata": {"page_label": "90", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1596b8697ed66939d82316368c9b0721ee4a4ebeedebbcd2ccc0888471949f48"}, "3": {"node_id": "fcbf78b0-b9dc-4b85-93eb-d68f2f5688c0", "node_type": null, "metadata": {"page_label": "90", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b42a1f17f0a2936e036b524f5a29a3f528bf823aded8fffdfc2fc930314a5b40"}}, "hash": "395b1fe4c2b2be5cacc7ca94052a5600d2d139ae70faf227e0e3fa4f91768ac5", "text": "89\nAnnual Report 2021-22\n The accompanying notes are an integral part of these Standalone Financial Statements.  \nAs per our report of even date attached  \nFor B S R & Co. LLP   F or and on behalf of the Board of Directors of  \nChartered Accountants   Sandhar T echnologies Limited  \nICAI Firm Registration number 101248W/W-100022  \nShashank Agarwal  D .N. Davar  Ja yant Davar  Y ashpal Jain \nPartner  Chairman  Co-Cha irman and  Chief Financia l Officer\nMembership No. 095109  DIN:00002008  Managing Director\nDIN:00100801\nVimal Mahendru  Archana Capoor  Arvind Kapur  K omal Malik\nDirector  Director  Director  Com pany Secretary\nDIN:00006016  DIN:01204170  DIN:00096308  ICSI  M. No.: 6430\nPlace: Gurugram  Pla ce: Gurugram\nDate: 18 May 2022  Date: 18 Ma y 2022  Particulars  Note As at \n31 March 2022 As at \n31 March 2021 \n Assets \n Non-current assets \n Property, plant and equipment  3  58,269.73  55,180.88 \n Capital work-in-progress  3A  3,597.13  736.42 \n Right-of-use assets  4  4,028.97  3,916.70 \n Goodwill  5  552.35  552.35 \n Other intangible assets  5  2,589.45  533.15 \n Financial assets  6 \n- Investments  6A  16,365.35  11,438.77 \n- Other financial assets  6F  1,078.07  986.27 \n Income-tax assets  8  444.13  502.34 \n Other non-current assets  8  198.73  176.04 \n T otal non-current assets  87,123.91  74,022.92 \n Current assets \n Inventories  7  15,629.94  13,397.11 \n Financial assets  6 \n- Loans  6B  41.48  678.58 \n- Trade receivables  6C  40,659.26  34,832.70 \n- Cash and cash equivalents  6D  23.90  87.35 \n- Other bank balances  6E  84.17  81.34 \n- Other financial assets  6F  114.83  120.81 \n Other current assets  8  2,451.02  1,438.72 \n T otal current assets  59,004.60  50,636.61 \n Assets held for sale -   -   \n T otal assets  146,128.51  124,659.53 \n Equity and liabilities \n Equity  Equity share capital  9  6,019.07  6,019.07 \n Other equity  10  79,975.31  74,654.97 \n T otal equity  85,994.38  80,674.04 \n Liabilities \n Non-current liabilities \n Financial liabilities \n- Borrowings  11  9,031.25  5.31 \n- Lease liabilities  13  1,204.74  1,217.02 \n Deferred tax liabilities (net)  16  842.00  995.00 \n T otal non current liabilities  11,077.99  2,217.33 \n Current liabilities \n Financial liabilities \n- Borrowings  11  14,764.76  4,324.33 \n- Trade payables  12 \n\u2022 total outstanding dues of micro enterprises and small enterprises  11,301.89  3,832.45 \n\u2022 total outstanding dues of creditors other than micro enterprises and small enterprises \n 17,739.19  29,300.91 \n-Lease liabilities  13  762.10  613.86 \n- Other financial liabilities  13  1,328.95  826.91 \n Other current liabilities  14  1,615.75  1,795.98 \n Income-tax liabilities  15  609.51  380.95 \n Provisions  15  933.99  692.77 \n T otal current liabilities ", "start_char_idx": 0, "end_char_idx": 2750, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fcbf78b0-b9dc-4b85-93eb-d68f2f5688c0": {"__data__": {"id_": "fcbf78b0-b9dc-4b85-93eb-d68f2f5688c0", "embedding": null, "metadata": {"page_label": "90", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c800fe61-1166-4bf6-886f-cc194167aa22", "node_type": null, "metadata": {"page_label": "90", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1596b8697ed66939d82316368c9b0721ee4a4ebeedebbcd2ccc0888471949f48"}, "2": {"node_id": "bde6e1e2-f0f2-4d31-959d-d268944b86c7", "node_type": null, "metadata": {"page_label": "90", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "395b1fe4c2b2be5cacc7ca94052a5600d2d139ae70faf227e0e3fa4f91768ac5"}}, "hash": "b42a1f17f0a2936e036b524f5a29a3f528bf823aded8fffdfc2fc930314a5b40", "text": "Provisions  15  933.99  692.77 \n T otal current liabilities  49,056.14  41,768.16 \n T otal equity and liabilities  146,128.51  124,659.53 \n Significant accounting policies   2 Standalone Balance Sheet as at 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)", "start_char_idx": 2690, "end_char_idx": 2990, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "eb44dac1-c979-4edd-8fcd-f0ce19c9f449": {"__data__": {"id_": "eb44dac1-c979-4edd-8fcd-f0ce19c9f449", "embedding": null, "metadata": {"page_label": "91", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "f37ac52b-970d-4307-9246-e8b993d400e3", "node_type": null, "metadata": {"page_label": "91", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "57c84ff601715c27ada1ea6b406f2817ea8878baf71c38ff111139bcb098ace6"}}, "hash": "57c84ff601715c27ada1ea6b406f2817ea8878baf71c38ff111139bcb098ace6", "text": "Sandhar Technologies Limited90\nStandalone Statement of Profit and Loss for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nParticulars Note For the year ended  \n31 March 2022For the year ended  \n31 March 2021\nREVENUE\nRevenue from operations  17  194,101.58  158,530.80 \nOther income  18  515.06  939.33 \nT otal income (I)  194,616.64  159,470.13 \nEXPENSES\nCost of raw materials and components consumed  19  131,519.23  101,910.72 \nChanges in inventories of finished goods and work-in-progress  20  (647.97)  (54.98)\nEmployee benefits expense  21  23,415.95  20,887.08 \nFinance costs  24  942.75  909.43 \nDepreciation and amortization expense  22  7,426.26  6,857.01 \nOther expenses  23  23,218.39  20,413.15 \nT otal expenses (II)  185,874.61  150,922.41 \nProfit before exceptional item and tax ( III = I - II )  8,742.03  8,547.72 \nExceptional item  25  110.36  -   \nProfit before tax (IV)  8,631.67  8,547.72 \nT ax expense:Current tax  2,567.84  2,013.92 \nDeferred tax (credit)/charge  (78.85)  10.60 \nT otal tax expense (V)  2,488.99  2,024.52 \nProfit for the year ( VI = IV - V )  6,142.68  6,523.20 \nOther Comprehensive Income (VII)\nItems that will not be reclassified to profit or loss\nRe-measurement gain/(loss) on defined benefit plans  26  (294.58)  (534.80)\nIncome tax relating to re-measurement gain/(loss) on defined benefit plans  74.15  134.60 \nT otal Other Comprehensive Loss for the year (net of tax)  (220.43)  (400.20)\nT otal Comprehensive Income for the year ( VIII = VI - VII )  \n(Comprising Profit and Other Comprehensive Loss for the year) 5,922.25  6,123.00 \nEarnings per equity share:\n(1) Basic-Par value of Rs. 10 per share  27  10.21  10.84 \n(2) Diluted-Par value of Rs. 10 per share  10.21  10.84 \nSignificant accounting policies  2 \n The accompanying notes are an integral part of these Standalone Financial Statements.  \nAs per our report of even date attached  \nFor B S R & Co. LLP   F or and on behalf of the Board of Directors of  \nChartered Accountants   Sandhar T echnologies Limited  \nICAI Firm Registration number 101248W/W-100022  \nShashank Agarwal  D .N. Davar  Ja yant Davar  Y ashpal Jain \nPartner  Chairman  Co-Cha irman and  Chief Financia l Officer\nMembership No. 095109  DIN:00002008  Managing Director\nDIN:00100801\nVimal Mahendru  Archana Capoor  Arvind Kapur  K omal Malik\nDirector  Director  Director  Com pany Secretary\nDIN:00006016  DIN:01204170  DIN:00096308  ICSI  M. No.: 6430\nPlace: Gurugram  Pla ce: Gurugram\nDate: 18 May 2022  Date: 18 Ma y 2022", "start_char_idx": 0, "end_char_idx": 2560, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a7feaed6-22d1-437f-b54f-8a2bec5e0319": {"__data__": {"id_": "a7feaed6-22d1-437f-b54f-8a2bec5e0319", "embedding": null, "metadata": {"page_label": "92", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "9a5fc9ac-1331-4c97-b056-6ae6da7c4337", "node_type": null, "metadata": {"page_label": "92", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c5ff8c56a4eda9d9f2f4ecbeeaf78b37a699c82327688c70eb1aa0ea63fc7cde"}}, "hash": "937f65c0786e3434fdef7fbe71e89b3f1ba97abd361a866a5381ff62d48e93b8", "text": "91\nStandalone Statement of changes in equity for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nA. Equity sh are capital:\nParticulars Note Equity Shares\nNo. of shares in \nlacs Amount \nBalance as at 1 April 2020 9  601.91  6,019.07 \nChanges during the year  -   -   \nBalance as at 31 March 2021  601.91  6,019.07 \nChanges during the year  -   -   \nBalance as at 31 March 2022  601.91  6,019.07 \nB. Oth er equity\nParticluars Reserves and Surplus (1) Items of other \ncomprehensive \nincome (2)T otal\nRetained \nearningsSecurities \nPremiumCapital \nreservesRemeasurements \nof defined benefit \nliabilities\nBalance as at 1 April 2020  38,704.52  27,859.67  2,653.66  517.93  69,735.78 \nT otal Comprehensive income for the year ended 31 \nMarch 2021\nProfit for the year  6,523.20  -   -   -    6,523.20 \nOther comprehensive loss (net of tax)  -   -    -    (400.20)  (400.20)\nContribution by and distribution to owner\nDividend on equity shares (Final)  (451.43)  -   -   -    (451.43)\nDividend on equity shares (Interim)  (752.38)  -   -   -    (752.38)\nT ax on Dividend  -   -    -   -    -   \nBalance as at 31 March 2021  44,023.91  27,859.67  2,653.66  117.73  74,654.97 \nT otal Comprehensive income for the year ended  \n31 March 2022\nProfit for the year  6,142.68  -   -   -    6,142.68 \nOther comprehensive loss (net of tax)  -   -    -    (220.43)  (220.43)\nContribution by and distribution to owner\nDividend on equity shares (Final)  (601.91)  -   -   -    (601.91)\nDividend on equity shares (Interim)  -   -    -   -    -   \nT ax on Dividend  -   -    -   -    -   \nBalance as at 31 March 2022  49,564.68  27,859.67  2,653.66  (102.70)  79,975.31 \n The accompanying notes are an integral part of these Standalone Financial Statements.  \nAs per our report of even date attached  \nFor B S R & Co. LLP   F or and on behalf of the Board of Directors of  \nChartered Accountants   Sandhar T echnologies Limited  \nICAI Firm Registration number 101248W/W-100022  \nShashank Agarwal  D .N. Davar  Ja yant Davar  Y ashpal Jain \nPartner  Chairman  Co-Cha irman and  Chief Financia l Officer\nMembership No. 095109  DIN:00002008  Managing Director\nDIN:00100801\nVimal Mahendru  Archana Capoor  Arvind Kapur  K omal Malik\nDirector  Director  Director  Com pany Secretary\nDIN:00006016  DIN:01204170  DIN:00096308  ICSI  M. No.: 6430\nPlace: Gurugram  Pla ce: Gurugram\nDate: 18 May 2022  Date: 18 Ma y 2022", "start_char_idx": 0, "end_char_idx": 2467, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "da94c55d-b34d-4dc8-8880-cd30990661ca": {"__data__": {"id_": "da94c55d-b34d-4dc8-8880-cd30990661ca", "embedding": null, "metadata": {"page_label": "93", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5251a8aa-269b-4578-852e-d5f807ba9dc8", "node_type": null, "metadata": {"page_label": "93", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "bc396a3316a0558ad63c2d79ee9deda6af7015714ca3907469c2160836e15604"}, "3": {"node_id": "e66cc201-8148-4f15-86d5-367d1b8a8474", "node_type": null, "metadata": {"page_label": "93", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8f25e2c575eb258c4e3de0b7e17102d59db60d84ab3a273dc8edc1ff9fc10755"}}, "hash": "bac6ddf80a70a9abecf670daf65ece7f121c1f581f248361152ac4ea71e34fd7", "text": "Sandhar Technologies Limited92\nStandalone Statement of Cash Flows for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nParticulars For the year ended  \n31 March 2022For the year ended  \n31 March 2021\nA Cash flows from operating activities\n1 Profit before tax  8,631.67  8,547.72 \n2 Adjustments for :\nDepreciation and amortization expenses  7,426.26  6,857.01 \nImpairment loss on investment in join venture  110.36  -   \nProfit on sale of property, plant and equipment  (40.25)  (42.74)\nProvision for doubtful debts and advances  -    11.35 \nUnrealised foreign exchange gain  (48.50)  (22.58)\nInterest expense  942.75  909.43 \nInterest income on security deposits measured at amortised cost  -    (45.03)\nGain on investments carried at fair value through profit or loss  (13.19)  (32.73)\nInterest income  (124.94)  (148.31)\nDividend income  (23.98)  (137.03)\n3 Operating profit before working capital changes (1+2)  16,860.18  15,897.09 \n4 Movements in working capital:Increase in trade receivables  (5,826.57)  (15,211.58)\nIncrease in inventories  (2,232.83)  (1,297.43)\nDecrease/(Increase) in financial assets  555.46  (3,341.21)\n(Increase)/ Decrease in other current assets  (1,012.30)  353.99 \n(Decrease)/ Increase in trade payables  (4,043.78)  14,712.02 \nDecrease in current provisions  (415.62)  (469.82)\nIncrease in other financial liabilities  172.98  177.46 \n(Decrease)/ Increase in other current liabilities  (180.22)  799.48 \nT otal movement in working capital:  (12,982.88)  (4,277.09)\n5 Cash generated from operations (3+4)  3,877.30  11,620.00 \n6 Income tax paid (net of refunds)  1,918.82  1,938.05 \n7 Net cash generated from operating activities (5-6)  1,958.48  9,681.95 \nB Cash flow from investing activities:\nPurchase of Property, plant and equipment, Capital work in progress, other intangible \nassets and capital advances (14,347.52)  (5,587.36)\nProceeds from sale of property, plant and equipment  80.49  77.20 \nPurchase of non-current investment in subsidiaries  (3,500.01)  -   \nPurchase of non-current investment in joint ventures  (1,523.73)  (2,644.24)\nSale of non-current investment in joint ventures  -    361.80 \nIncrease of Bank deposits (having original maturity of more than 3 months)  (2.83)  (2.08)\nDividend income  23.98  137.03 \nInterest received  120.77  188.49 \nNet cash used in investing activities:  (19,148.85)  (7,469.16)\nC Cash flow from financing activities:\nRepayment of long-term borrowings  (18.54)  (35.58)\nProceeds from long-term borrowings  9,500.00  -   \nProceeds from short-term borrowings (net)  9,984.91  438.90 \nPayment of lease liabilities  (872.40)  (741.37)\nDividend paid during the year  (601.91)  (1,203.81)\nInterest paid  (865.14)  (883.08)\nNet cash generated from/ (used in) financing activities:  17,126.92 ", "start_char_idx": 0, "end_char_idx": 2831, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e66cc201-8148-4f15-86d5-367d1b8a8474": {"__data__": {"id_": "e66cc201-8148-4f15-86d5-367d1b8a8474", "embedding": null, "metadata": {"page_label": "93", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5251a8aa-269b-4578-852e-d5f807ba9dc8", "node_type": null, "metadata": {"page_label": "93", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "bc396a3316a0558ad63c2d79ee9deda6af7015714ca3907469c2160836e15604"}, "2": {"node_id": "da94c55d-b34d-4dc8-8880-cd30990661ca", "node_type": null, "metadata": {"page_label": "93", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "bac6ddf80a70a9abecf670daf65ece7f121c1f581f248361152ac4ea71e34fd7"}}, "hash": "8f25e2c575eb258c4e3de0b7e17102d59db60d84ab3a273dc8edc1ff9fc10755", "text": "cash generated from/ (used in) financing activities:  17,126.92  (2,424.94)\nD Net decrease in Cash and cash equivalents (A+B+C)  (63.45)  (212.15)\nE-1 Cash and cash equivalents as at the beginning of year  87.35  299.50 \nE-2 Cash and cash equivalents as at end of the year  23.90  87.35 \nCash and cash equivalents include :\n Balances with banks: \n\u2013 In current accounts  16.40  73.07", "start_char_idx": 2767, "end_char_idx": 3149, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "838606d5-6dba-4f1e-b4c7-581dfebcdab0": {"__data__": {"id_": "838606d5-6dba-4f1e-b4c7-581dfebcdab0", "embedding": null, "metadata": {"page_label": "94", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "2cad92aa-508a-46de-a50b-f6caa9842843", "node_type": null, "metadata": {"page_label": "94", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8a509339cfbe39db334d655792a08e9caa7f56429574163064e73fb9aa11beee"}}, "hash": "8a509339cfbe39db334d655792a08e9caa7f56429574163064e73fb9aa11beee", "text": "93\nStandalone Statement of Cash Flows for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nParticulars For the year ended  \n31 March 2022For the year ended  \n31 March 2021\n\u2013 Cheques on hand  -   -   \n Cash on hand  7.50  14.28 \nCash and cash equivalents at the end of the year  23.90  87.35 \nReconciliation between the opening and closing balances in the balance sheet for liabilities arising from financing activities:\nParticulars  Non - current \nborrowings*  Current  \nborrowings\nOpening balance as at 1 April 2021  26.12  4,305.79 \nCash flows during the year  9,504.89  9,984.91 \nNon-cash changes:  -   -   \nClosing balance as at 31 March 2022  9,531.01  14,290.70 \n*Includes current maturities of non-current borrowings and interest accrued thereon, refer  Note 13.\nFor lease liabilities refer note 34\nNotes:\n1. The standalone ca sh flow statement has been prepared in accordance with \"Indirect Method\" as set out on Indian Accounting \nSt andard -7 on  \"Statement of Cash Flows \" .  \n2. Refer note 2 for significa nt accounting policies.\n3. The Company paid in cash Rs. 209.33 Lacs for the year ended 31 March 2022 and Rs. 216.66 Lacs for the year ended 31 March\n2021 towards Corpor ate Social Responsibility (CSR) expenditure.  \n The accompanying notes are an integral part of these Standalone Financial Statements.  \nAs per our report of even date attached  \nFor B S R & Co. LLP   F or and on behalf of the Board of Directors of  \nChartered Accountants   Sandhar T echnologies Limited  \nICAI Firm Registration number 101248W/W-100022  \nShashank Agarwal  D .N. Davar  Ja yant Davar  Y ashpal Jain \nPartner  Chairman  Co-Cha irman and  Chief Financia l Officer\nMembership No. 095109  DIN:00002008  Managing Director\nDIN:00100801\nVimal Mahendru  Archana Capoor  Arvind Kapur  K omal Malik\nDirector  Director  Director  Com pany Secretary\nDIN:00006016  DIN:01204170  DIN:00096308  ICSI  M. No.: 6430\nPlace: Gurugram  Pla ce: Gurugram\nDate: 18 May 2022  Date: 18 Ma y 2022", "start_char_idx": 0, "end_char_idx": 2054, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f5f25834-31df-483a-8221-2e7480882238": {"__data__": {"id_": "f5f25834-31df-483a-8221-2e7480882238", "embedding": null, "metadata": {"page_label": "95", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "64fa1c7e-3967-4906-9e42-ed3bc32454a1", "node_type": null, "metadata": {"page_label": "95", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "31247e0df5fc5f73e07d51842cc0ba9a109b029fc8e0df5e96a807703d8f8af2"}, "3": {"node_id": "69dccc73-0dfc-4864-a8ad-02644540d691", "node_type": null, "metadata": {"page_label": "95", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cf7f8b5084c7d5522e9986a7f210f4073f14b04c05ca1038c68574a8680674c8"}}, "hash": "164cf9059745685a6e155f7e1194c3ab04855d30587e13d1d9177512b5442821", "text": "Sandhar Technologies Limited94\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n1. Corpor ate information\nSandhar T echnologies Limited (\u2018STL \u2019 or \u2018the Company\u2019) is a \nPublic Limited Company domiciled in India. The Company \nwas incorporated on 19 October 1987 in New Delhi, India. \nThe Company is primarily engaged in the manufacturing and \nassembling of automotive components for the automotive \nindustry.\n2.\t Significant \taccounting \tpolicies\n2.1 Basis of prepar ation\n(i) Sta tement of compliance\nThese Standalone Financial Statements of the Company have been prepared in accordance with Indian Accounting \nStandards (Ind AS) prescribed under Section 133 of \nCompanies Act, 2013 (the \u2018Act\u2019), read with Companies \n(Indian Accounting Standards) Rules as amended from time \nto time and other relevant provisions of the Act.\nEffective 1 April 2016, the Company transitioned to Ind \nAS while the Financial Statements were being prepared in \naccordance with the Companies (Accounting Standards) \nRules, 2006 (previous GAAP) till 31 March 2017 and the \ntransition was carried out in accordance with Ind AS 101 \n\u201cFirst time adoption of Indian Accounting Standards\u201d . \nWhile carrying out transition, in addition to the mandatory \nexemptions, the Company had elected to certain exemption \nwhich are listed as below:\na) Business Combination:\nCompany has opted for exemption under Ind AS 101 with \nrespect to Business Combinations whereby Company has \nelected not to apply Ind AS 103 retrospectively to past \nbusiness combinations i.e. to business combinations that \noccurred before the date of transition to Ind AS. As such \nprevious GAAP balances relating to business combinations \nconsummated before that date, including goodwill, have \nbeen carried forward.\nb) Deemed cost e xemption on Property, Plant and\nEquipment\nInd AS 101 permits a first-time adopter to elect to continue \nwith the carrying value for all of its property, plant and \nequipment as recognised in the financial statements as \nat the date of transition to Ind AS, measured as per the \nprevious GAAP and use that as its deemed cost as at the \ndate of transition after making necessary adjustments for \nde-commissioning liabilities. This exemption can also be \nused for intangible assets covered by Ind AS 38 Intangible \nAssets.\nAccordingly, the Company has elected to measure all of its \nproperty, plant and equipment and intangible assets at their \nprevious GAAP carrying value.c) In vestment in subsidiaries:\nAs per the requirements of Ind AS 27, Company has opted \nto record its equity investment in subsidiary at cost. Ind AS \n101 provides that while measuring investment at cost, an \nentity shall measure that investment at one of the following \namounts in its separate opening Ind AS Balance Sheet: \n(i) cost determined in a ccordance with Ind AS 27; or\n(ii) deemed cost. The deemed cost of such an investment \nshall be its\n(a)fair value at the entity\u2019s date of transition to\nInd AS,s in its Separate Financial Statements; or\n(b) pre vious GAAP carrying amount at that date.\nAccordingly, Company has opted to record its investment in \nsubsidiary at previous GAAP carrying amount at transition \ndate.\nd) L eases:\nInd AS 101 permits that if there is any land lease newly \nclassified as finance lease then the first time adopter may \nrecognise assets and liability at fair value on that date; and \nany difference between those fair values is recognized in \nretained earnings. \nCompany has therefore classified land leases with multi \ndecade lease periods as finance lease as on transition date.\n(ii) F unctional and presentation currency\nThese Standalone Financial Statements are presented in \nIndian Rupees (INR), which is also the Company\u2019s functional \ncurrency. All amounts have been rounded-off to the nearest \nLacs, unless otherwise indicated.\n(iii)", "start_char_idx": 0, "end_char_idx": 3928, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "69dccc73-0dfc-4864-a8ad-02644540d691": {"__data__": {"id_": "69dccc73-0dfc-4864-a8ad-02644540d691", "embedding": null, "metadata": {"page_label": "95", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "64fa1c7e-3967-4906-9e42-ed3bc32454a1", "node_type": null, "metadata": {"page_label": "95", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "31247e0df5fc5f73e07d51842cc0ba9a109b029fc8e0df5e96a807703d8f8af2"}, "2": {"node_id": "f5f25834-31df-483a-8221-2e7480882238", "node_type": null, "metadata": {"page_label": "95", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "164cf9059745685a6e155f7e1194c3ab04855d30587e13d1d9177512b5442821"}}, "hash": "cf7f8b5084c7d5522e9986a7f210f4073f14b04c05ca1038c68574a8680674c8", "text": "to the nearest \nLacs, unless otherwise indicated.\n(iii) Basis of m easurement\nThese Standalone Financial Statements have been prepared on a historical cost basis, except for the following items \nwhich have been measured at fair value or revalued amount:\nItems Measurement basis\nCertain financial assets and \nfinancial liability Fair value\nInvestment in preference \nshares (unquoted)Fair value\nNet defined benefit plan \n(asset)/ liabilityFair value of plan assets less present \nvalue of defined \nbenefit obligation.", "start_char_idx": 3873, "end_char_idx": 4387, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b2e312b5-9d0b-4661-b2d2-ffc1f7418693": {"__data__": {"id_": "b2e312b5-9d0b-4661-b2d2-ffc1f7418693", "embedding": null, "metadata": {"page_label": "96", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "ff452a2b-8bb9-4d34-b4ca-17bb366f0cde", "node_type": null, "metadata": {"page_label": "96", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "24ff7eb30776fc228354cdd55992c60ba84b74cbca2eb90611eb2175605a3104"}, "3": {"node_id": "749f1fe6-02c1-4664-865c-51baa47c5410", "node_type": null, "metadata": {"page_label": "96", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "71e7d981dba429d71c90f63cf9b4b041342ac386a8d2909d4fdec24362335aa4"}}, "hash": "5c7e6030c1434b0c681c4c6b182defdd21098baaf3553c6e007ca2291c499b92", "text": "95\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n(iv) Use of estim ates and judgements\nIn preparation of these Standalone Financial Statements, \nmanagement has made judgements, estimates, and \nassumptions that affect the application of accounting \npolicies and the reported amounts of assets and liabilities,\nincome and expenses. Actual results may differ from these \nestimates. \nEstimates and underlying assumptions are reviewed on \nan ongoing basis. Revision to accounting estimates are \nrecognized prospectively. In particular, information about \nsignificant areas of estimation uncertainty and critical \njudgments in applying accounting policies that have the \nmost significant effect on the amounts recognized in the \nStandalone Financial Statements is included in the following \nnotes.\n\u2022 Recognit ion and estimation of tax expense including \ndeferred tax\u2013 Note 28\n\u2022 Estim ated impairment of financial assets and non-\nfinancial assets \u2013 Note 2.3 (e) \n\u2022 Assessment of useful life of property, plant and \nequipment and intangible asset \u2013 Note 2.3 (a) \n\u2022 Estim ation of obligations relating to employee benefits: \nkey actuarial assumptions \u2013 Note 30\n\u2022 V aluation of Inventories \u2013 Note 2.3 (g) \n\u2022 Recognit ion and measurement of provision and \ncontingencies: Key assumption about the likelihood and magnitude of an outflow of resources \u2013 Note 31\n\u2022 L ease classification \u2013 Note 34\n\u2022 Fair value m easurement \u2013 Note 2.1 (v)\n\u2022 In assessing the recoverability of receivables including \nunbilled receivables, goodwill, financial assets, and certain investments, the Company has considered \ninternal and external information up to the date of \napproval of these financial statements including credit \nreports and economic forecasts considering emerging \nsituations due to COVID-19. Based on current \nindicators of future economic conditions, the Company \nexpects to recover the carrying amount of these assets. \nDue to the nature of the pandemic, the Company will \ncontinue to monitor developments to identify significant \nuncertainties in future periods.\nThe operating cycle is the time between the acquisition of assets for processing and their realisation in cash and cash \nequivalents. Where the normal operating cycle cannot be \nidentified, it is assumed to have a duration of twelve months.(v) Measur ement of fair values\nA number of the Company\u2019s accounting policies and \ndisclosures require the measurement of fair values, for both \nfinancial and non-financial assets and liabilities.\nThe Company has an established control framework with \nrespect to the measurement of fair values. The management \nregularly reviews significant unobservable inputs and \nvaluation adjustments. If third party information, such \nas broker quotes or pricing services, is used to measure \nfair values, then the management assesses the evidence \nobtained from the third parties to support the conclusion \nthat these valuations meet the requirements of Ind AS, \nincluding the level in the fair value hierarchy in which the \nvaluations should be classified.\nSignificant valuation issues are reported to the Company\u2019s \naudit committee.\nFair values are categorized into different levels in a fair \nvalue hierarchy based on the inputs used in the valuation \ntechniques as follows.\nLevel 1: quoted prices (unadjusted) in active markets for \nidentical assets or liabilities.\nLevel 2: inputs other than quoted prices included in Level 1 \nthat are observable for the asset or liability, either directly \n(i.e. as prices) or indirectly (i.e. derived from prices).\nLevel 3: inputs for the asset or liability that are not based on \nobservable market data (unobservable inputs).\nWhen measuring the fair value of an asset or a liability, the \nCompany uses observable market data as far as possible. \nIf the inputs used to measure the fair value of an asset or \na liability fall into different levels of the fair value", "start_char_idx": 0, "end_char_idx": 4017, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "749f1fe6-02c1-4664-865c-51baa47c5410": {"__data__": {"id_": "749f1fe6-02c1-4664-865c-51baa47c5410", "embedding": null, "metadata": {"page_label": "96", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "ff452a2b-8bb9-4d34-b4ca-17bb366f0cde", "node_type": null, "metadata": {"page_label": "96", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "24ff7eb30776fc228354cdd55992c60ba84b74cbca2eb90611eb2175605a3104"}, "2": {"node_id": "b2e312b5-9d0b-4661-b2d2-ffc1f7418693", "node_type": null, "metadata": {"page_label": "96", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "5c7e6030c1434b0c681c4c6b182defdd21098baaf3553c6e007ca2291c499b92"}}, "hash": "71e7d981dba429d71c90f63cf9b4b041342ac386a8d2909d4fdec24362335aa4", "text": "the fair value of an asset or \na liability fall into different levels of the fair value hierarchy, \nthen the fair value measurement is categorized in its entirety \nin the same level of the fair value hierarchy as the lowest \nlevel input that is significant to the entire measurement.\nThe Company recognizes transfers between levels of the \nfair value hierarchy at the end of the reporting period during \nwhich the change has occurred.\nFurther information about the assumptions made in \nmeasuring fair values is included in Note 35 \u2013 Financial \ninstrument.\n2.2\tChanges \tin\tsignificant \taccounting \tpolicies\nIn the previous year the Company has initially applied Ind AS 116 \nfrom 01 April 2019. Due to the transition methods chosen by the \nCompany in applying the above standard, comparative information \nthroughout these Standalone Financial Statements has not been \nrestated to reflect the requirements of the new standard.", "start_char_idx": 3930, "end_char_idx": 4853, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "51746e6e-9032-471e-af4d-788219798f6b": {"__data__": {"id_": "51746e6e-9032-471e-af4d-788219798f6b", "embedding": null, "metadata": {"page_label": "97", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "22e11586-e423-4d57-bc8a-b155f5f2399d", "node_type": null, "metadata": {"page_label": "97", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b0e1b057e7164e99cdb12fc9b2cb427f5c60bfe551f84ce8c8d39b0f3c08cc31"}, "3": {"node_id": "4bfd8ac0-ec3b-4450-9d5a-acad07dd9349", "node_type": null, "metadata": {"page_label": "97", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cda18eb311628f8a4b8c8fcdfd83565d2e7c4b8cd007f9a72667dca575c30a94"}}, "hash": "502470f71814ffc5260fada01b447499903fb41e1d84d6981f676a3cc54f50f1", "text": "Sandhar Technologies Limited96\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nThe Company applied Ind AS 116 using the modified \nretrospective approach, under which the cumulative effect of \ninitial application is recognised in retained earnings at 1 April \n2019. Accordingly, the comparative information presented for \nthe previous year ended 31 March 2019 is not restated \u2013 i.e. it is \npresented, as previously reported, under Ind AS 17. The details \nof the changes in accounting policies are disclosed in note 2.3 \n(c).\nOn adoption of the standard, the company has recognized \n\u2018Right-of-use\u2019 assets and \u2018Lease liabilities\u2019 amounting as at 1 \nApril 2019. Operating lease expenses which were charged \nas lease rentals in the corresponding last year have now been \nrecognized in the current year as depreciation expense relating \nto the right-of-use asset and finance cost for interest accrued on \nlease liability, as required by the new standard. \nA number of other new standards and amendments are also \neffective from 01 April 2019, but they do not have a material \neffect on the Company\u2019s Standalone Financial Statements.\n2.3\tSummary \tof\tsignificant \taccounting \tpolicies\na. Property , plant and equipment\n(i) Recognitio n and Measurement\nItems of property, plant and equipment are measured \nat cost, which includes capitalized borrowing costs, less \naccumulated depreciation and accumulated impairment \nlosses, if any.\nCost of an item of property, plant and equipment includes its \npurchase price, import duties and non-refundable purchase \ntaxes, duties or levies, after deducting trade discounts and \nrebates, any other directly attributable cost of bringing \nthe asset to its working condition for its intended use and \nestimated cost of dismantling and removing the items and \nrestoring the site on which it is located. The present value \nof the expected cost for the decommissioning of an asset \nafter its use is included in the cost of the respective asset \nif the recognition criteria for a provision are met. Refer to note 2.1(iv) regarding significant accounting judgements, \nestimates and assumptions.\nThe cost of a self-constructed item of property, plant and \nequipment comprises the cost of materials and direct labor, \nany other costs directly attributable to bringing the item to \nworking condition for its intended use, and estimated costs \nof dismantling and removing the item and restoring the site \non which it is located.\nAn item of property, plant and equipment and any significant \npart initially recognized is de-recognized upon disposal or \nwhen no future economic benefits are expected from its use \nor disposal. Any gain or loss arising on de-recognition of the \nasset (calculated as the difference between the net disposal \nproceeds and the carrying amount of the asset) is included \nin the Standalone Statement of Profit and Loss when the asset is derecognized.If significant parts of an item of property, plant and equipment \nhave different useful lives, then they are accounted for as \nseparate items (major components) of property, plant and \nequipment.\nA property, plant and equipment is eliminated from the \nStandalone Financial Statements on disposal or when no \nfurther benefit is expected from its use and disposal. Assets \nretired from active use and held for disposal are generally \nstated at the lower of their net book value and net realizable \nvalue. Any gain or losses arising disposal of property, plant \nand equipment is recognized in the Standalone Statement \nof Profit and Loss.\nOnce classified as held-for-sale, property, plant and \nequipment are no longer depreciated.\nGains or losses arising from de-recognition of property, \nplant and equipment are measured as the difference \nbetween the net disposal proceeds and the carrying amount \nof the asset and are recognized in the Standalone Statement \nof", "start_char_idx": 0, "end_char_idx": 3965, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4bfd8ac0-ec3b-4450-9d5a-acad07dd9349": {"__data__": {"id_": "4bfd8ac0-ec3b-4450-9d5a-acad07dd9349", "embedding": null, "metadata": {"page_label": "97", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "22e11586-e423-4d57-bc8a-b155f5f2399d", "node_type": null, "metadata": {"page_label": "97", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b0e1b057e7164e99cdb12fc9b2cb427f5c60bfe551f84ce8c8d39b0f3c08cc31"}, "2": {"node_id": "51746e6e-9032-471e-af4d-788219798f6b", "node_type": null, "metadata": {"page_label": "97", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "502470f71814ffc5260fada01b447499903fb41e1d84d6981f676a3cc54f50f1"}}, "hash": "cda18eb311628f8a4b8c8fcdfd83565d2e7c4b8cd007f9a72667dca575c30a94", "text": "carrying amount \nof the asset and are recognized in the Standalone Statement \nof Profit and Loss when the asset is derecognized.\nThe residual values, useful lives and methods of depreciation \nof property, plant and equipment are reviewed at each \nfinancial year end and adjusted prospectively, if appropriate.\n(ii) Subsequent e xpenditure\nSubsequent expenditure is capitalized only if it is probable that the future economic benefits associated with the \nexpenditure will flow to the Company.\n(iii) Depreciation\nDepreciation on property, plant and equipment is calculated on \na straight-line basis to allocate their cost, net of their estimated \nresidual values, over the estimated useful lives and is recognized \nin the Standalone Statement of Profit and Loss. The identified \ncomponents are depreciated over their useful life, the remaining \nasset is depreciated over the life of the principal asset. Assets \nacquired under finance leases are depreciated over the shorter\nof the lease term and their useful lives unless it is reasonably \ncertain that the Company will obtain ownership by the end of \nthe lease term. Freehold land is not depreciated.\nLeasehold land is amortized on a straight line basis over the \nperiod of the lease which ranges between 89-99 years.\nThe Company has used the following rates to provide \ndepreciation which coincides with the rates indicated in Schedule \nII of the Act on its property, plant and equipment, except for \ntemporary erection, Computers (Servers and networks) and Non-commercial vehicles.", "start_char_idx": 3885, "end_char_idx": 5419, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bc7be1b3-e22c-4d90-b57a-70a0fad8b0bc": {"__data__": {"id_": "bc7be1b3-e22c-4d90-b57a-70a0fad8b0bc", "embedding": null, "metadata": {"page_label": "98", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "de1874da-a9e6-42fe-85f4-1c7995b5f66b", "node_type": null, "metadata": {"page_label": "98", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "19e601df59c597fafca1a5434e60dbff60d2f7be9010f1b336b9fd40b868a631"}, "3": {"node_id": "98287ed1-dbc6-4ce4-8668-53f2143711be", "node_type": null, "metadata": {"page_label": "98", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "6da5cd99a49973ca2377c32308e137ac918906d85a35e762f7b54536feba07c7"}}, "hash": "3ea7d71716354a4d72cd73d07434a35fb85c86d7072d58ff379db62347a7516d", "text": "97\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nAsset categoryUseful lives estimated by the \nmanagement (years)\nFactory Buildings 30 years\nOther Buildings 60 years\nCarpeted RCC Roads 10 years\nTube wells 5 years\nPlant and Machinery 7.5 \u2013 15 years\nElectrical Installations 10 years\nOffice Equipment 5 years\nRacks and Bins 10 years\nFurniture & Fixtures 10 years\nCommercial Vehicles 8 years\nT ools, Moulds and Dies 6 years\nThe management has estimated, supported by independent \nassessment by technical experts, professionals, the useful lives of \nthe following classes of assets:\n\u2022 The useful lives of temporary erection is estimated 1year, \nwhich is lower than those indicated in Schedule II\n\u2022 Com puters (Servers and networks) are depreciated over the \nestimated useful lives of 3 years, which is lower than those \nindicated in Schedule II.\n\u2022 Non Commercial Vehicles are depreciated over the estimated \nuseful lives of 6 years, which is lower than those indicated in Schedule II.\nDepreciation methods, useful lives and residual values are reviewed at each financial year end and adjusted, if appropriate. \nBased on technical evaluation and consequent advice, the \nmanagement believes that its estimates of useful lives as given \nabove best represent the period over which management \nexpects to use these assets.\nDepreciation on additions (disposals) is provided on a pro-rata \nbasis i.e. from (upto) the date on which asset is ready for use \n(disposed of).\nb. Intangible assets\n(i) Recognitio n and Measurement\nIntangible assets acquired separately are measured on initial \nrecognition at cost. The cost of an item of intangible asset \ncomprises its purchase price, including import duties and \nother non-refundable taxes or levies and any attributable \ncosts of bringing the asset to its working condition for its \nintended use. Any trade discount and rebates are deducted \nin arriving at the purchase price. Following initial recognition, \nintangible assets are carried at cost less any accumulated \namortisation and accumulated impairment losses.Internally generated intangibles, excluding capitalized development costs, are not capitalized and the related \nexpenditure is reflected in the Standalone Statement of \nProfit or Loss in the period in which the expenditure is \nincurred.\nAn intangible asset is derecognized on disposal or when \nno future economic benefits are expected from its use and \ndisposal. Losses arising from retirement and gains or losses \narising from disposal of an intangible asset are measured \nas the difference between the net disposal proceeds and \nthe carrying amount of the asset and are recognized in the \nStandalone Statement of Profit and Loss.\n(ii) Subsequent e xpenditure\nSubsequent expenditure is capitalized only when it increases \nthe future economic benefits embodied in the specific asset \nto which it relates. All other expenditure is recognized in the \nStandalone Statement of Profit and Loss as incurred. \n(iii) Amortization\nThe useful lives of intangible assets are assessed as either finite or indefinite\nIntangible assets with finite lives are amortized over the \nuseful economic life and assessed for impairment whenever \nthere is an indication that the intangible asset may be \nimpaired. The amortization period and the amortization method for an intangible asset with a finite useful life are \nreviewed at the end of each reporting period. Changes \nin the expected useful life or the expected pattern of \nconsumption of future economic benefits embodied in the \nasset are considered to modify the amortization period \nor method, as appropriate, and are treated as changes \nin accounting estimates. The amortization expense on \nintangible assets is recognized in the statement of profit \nand loss unless such expenditure forms part of carrying \nvalue of another asset. Intangible assets", "start_char_idx": 0, "end_char_idx": 3971, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "98287ed1-dbc6-4ce4-8668-53f2143711be": {"__data__": {"id_": "98287ed1-dbc6-4ce4-8668-53f2143711be", "embedding": null, "metadata": {"page_label": "98", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "de1874da-a9e6-42fe-85f4-1c7995b5f66b", "node_type": null, "metadata": {"page_label": "98", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "19e601df59c597fafca1a5434e60dbff60d2f7be9010f1b336b9fd40b868a631"}, "2": {"node_id": "bc7be1b3-e22c-4d90-b57a-70a0fad8b0bc", "node_type": null, "metadata": {"page_label": "98", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "3ea7d71716354a4d72cd73d07434a35fb85c86d7072d58ff379db62347a7516d"}}, "hash": "6da5cd99a49973ca2377c32308e137ac918906d85a35e762f7b54536feba07c7", "text": "unless such expenditure forms part of carrying \nvalue of another asset. Intangible assets with indefinite \nuseful lives are not amortized, but are tested for impairment \nannually, either individually or at the cash generating unit \nlevel. The assessment of indefinite life is reviewed annually \nto determine whether the indefinite life continues to be \nsupportable. If not, the change in useful life from indefinite \nto finite is made prospective basis.\n- T echnical knowhow \nAmounts paid towards technical know-how fees \nfor specifically identified projects/products being \ndevelopment expenditure incurred towards product \ndesign is carried forward based on assessment \nof benefits arising from such expenditure. Such \nexpenditure is amortized over the period of expected \nfuture sales from the related product, i.e. the estimated \nperiod of 60 to 72 months on straight line basis \nbased on past trends, commencing from the month of \ncommencement of commercial production.", "start_char_idx": 3882, "end_char_idx": 4856, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "acebfdd1-53d5-41f3-b5f0-4cffb2501920": {"__data__": {"id_": "acebfdd1-53d5-41f3-b5f0-4cffb2501920", "embedding": null, "metadata": {"page_label": "99", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c2410645-31cc-4657-b017-e504a5a1100e", "node_type": null, "metadata": {"page_label": "99", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f4a521224a1fe91abfdf65dd8ba2107fad2f78c04e1ffad5a8bab964dad611e2"}, "3": {"node_id": "ee39e227-d011-4051-a5c5-ffb5270b70e6", "node_type": null, "metadata": {"page_label": "99", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "bb8088982ae97252cc130e9e9a9e3c5d95d43d1d3213b6fc3f4d2627903385ac"}}, "hash": "9a7b777699af8951503ca5e6e5ab7a1961ab6c72db3f1b26d5c5da19650197ad", "text": "Sandhar Technologies Limited98\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n- Software\nSoftware purchased by the Company are amortized \non a straight line basis i.e. non-standard (customized) \nsoftware in four years and standard (non-customized) \nsoftware in five years.\n- Goodwill\nGoodwill is not amortized but is tested for impairment annually. \nGains or losses arising from derecognition of an \nintangible asset are measured as the difference \nbetween the net disposal proceeds and the carrying \namount of the asset and are recognized in the \nStandalone Statement of Profit and Loss when the asset \nis derecognized.\nAmortization method, useful lives and residual lives are \nreviewed at the end of each financial year and adjusted, if appropriate.\nc. Leases\nCompany as a lessee the Company applies a single recognition and measurement approach for all leases, \nexcept for short-term leases.\nThe Company recognises lease liabilities to make lease \npayments and right-of-use assets representing the right to \nuse the underlying assets.\ni) Rig ht-of-use assets\nThe Company recognises right-of-use assets at the \ncommencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use \nassets are measured at cost, less any accumulated \ndepreciation and impairment losses, and adjusted for \nany re-measurement of lease liabilities. The cost of right-\nof-use assets includes the amount of lease liabilities \nrecognised, initial direct costs incurred, lease payments \nmade at or before the commencement date, an estimate \nof costs to dismantle and remove the underlying asset \nor to restore the underlying asset or the site on which \nit is located less any lease incentives received. Right-of-\nuse assets are depreciated on a straight-line basis from \nthe commencement date over the shorter of the lease \nterm and the estimated useful lives of the assets.\nIf ownership of the leased asset transfers to the \nCompany at the end of the lease term or the cost reflects the exercise of a purchase option, depreciation \nis calculated using the estimated useful life of the asset.\nThe right-of-use assets are also subject to impairment. \nRefer note e for Impairment of non- financial assets.ii) Lease lia bilities\nAt the commencement date of the lease, the Company \nrecognises lease liabilities measured at the present \nvalue of lease payments to be made over the lease term. \nThe lease payments include fixed payments (including \nin-substance fixed payments) less any lease incentives \nreceivable, variable lease payments that depend on \nan index or a rate, and amounts expected to be paid \nunder residual value guarantees. The lease payments \nalso include the exercise price of a purchase option \nreasonably certain to be exercised by the Company and \npayments of penalties for terminating the lease, if the \nlease term reflects the Company exercising the option \nto terminate. Variable lease payments that do not \ndepend on an index or a rate are recognised as expenses \n(unless they are incurred to produce inventories) in the \nperiod in which the event or condition that triggers the \npayment occurs.\nIn calculating the present value of lease payments, the \nCompany uses its incremental borrowing rate at the lease commencement date because the interest rate \nimplicit in the lease is not readily determinable. After \nthe commencement date, the amount of lease liabilities \nis increased to reflect the accretion of interest and \nreduced for the lease payments made. In addition, the \ncarrying amount of lease liabilities is re-measured if \nthere is a modification, a change in the lease term, a \nchange in the lease payments (e.g., changes to future \npayments resulting from a change in an index or rate \nused to determine such lease payments) or a change in \nthe assessment of an option to purchase the underlying", "start_char_idx": 0, "end_char_idx": 3953, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ee39e227-d011-4051-a5c5-ffb5270b70e6": {"__data__": {"id_": "ee39e227-d011-4051-a5c5-ffb5270b70e6", "embedding": null, "metadata": {"page_label": "99", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c2410645-31cc-4657-b017-e504a5a1100e", "node_type": null, "metadata": {"page_label": "99", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f4a521224a1fe91abfdf65dd8ba2107fad2f78c04e1ffad5a8bab964dad611e2"}, "2": {"node_id": "acebfdd1-53d5-41f3-b5f0-4cffb2501920", "node_type": null, "metadata": {"page_label": "99", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "9a7b777699af8951503ca5e6e5ab7a1961ab6c72db3f1b26d5c5da19650197ad"}}, "hash": "bb8088982ae97252cc130e9e9a9e3c5d95d43d1d3213b6fc3f4d2627903385ac", "text": "payments) or a change in \nthe assessment of an option to purchase the underlying \nasset. Lease liabilities and Right-of-use assets have been \npresented as a separate line in the balance sheet. Lease \npayments have been classified as cash used in financing \nactivities.\niii) Lease payments\nP ayments made under operating leases are generally \nrecognized in the Standalone Statement of Profit and Loss on a straight line basis over the term of the lease \nunless such payments are structured to increase in \nline with expected general inflation to compensate for \nthe lessor\u2019s expected inflationary cost increase. Lease \nincentive received are recognized as an integral part of \nthe total lease expense over the term of the lease.\nd. Borrowing Costs\nBorrowing cost includes interest and other costs (including \nexchange differences relating to foreign currency \nborrowings to the extent that they are regarded as an \nadjustment to interest costs), amortization of ancillary \ncosts incurred in connection with the arrangement of \nborrowings and exchange differences arising from foreign \ncurrency borrowings to the extent they are regarded as an \nadjustment to the interest cost.", "start_char_idx": 3873, "end_char_idx": 5048, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4ca0321a-7529-4958-97a6-1639a5bfd57c": {"__data__": {"id_": "4ca0321a-7529-4958-97a6-1639a5bfd57c", "embedding": null, "metadata": {"page_label": "100", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "b34082dc-c5ff-4a8c-a124-75a46f4d9b50", "node_type": null, "metadata": {"page_label": "100", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8e35b531240a9f69216243f6b697ab3a3710e472c523f775d73c1c22ed061be9"}, "3": {"node_id": "792ce16d-8e1a-43a8-9773-928d5a130874", "node_type": null, "metadata": {"page_label": "100", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f739819acc2738b16360fa09323c2d94d759eab46ad69124402f7f97070edf00"}}, "hash": "0b984dcd63916d5a68b59dc2a8ac2bdf7f2b21eb78870f2a9965b9183fc390f0", "text": "99\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nBorrowing costs directly attributable to the acquisition, \nconstruction or production of an asset that necessarily takes \na substantial period of time to get ready for its intended use \nor sale are capitalized as part of the cost of the respective \nasset. All other borrowing costs are expensed in the period \nthey are incurred.\ne.\t Impairment \tof\tnon-financial \tassets\nThe Company assesses, at each reporting date, whether there is an indication that an asset may be impaired. If any \nindication exists, or when annual impairment testing for \nan asset is required, the Company estimates the asset\u2019s \nrecoverable amount. \nFor impairment testing, assets that do not generate \nindependent cash inflows are grouped together into cash-\ngenerating units (CGUs). Each CGU represents the smallest \nGroup of assets that generates cash inflows that are largely \nindependent of the cash inflows of other assets or CGUs.\nAn asset\u2019s recoverable amount is the higher of an individual \nasset\u2019s or cash-generating unit\u2019s (CGU) fair value less costs \nof disposal and its value in use. Recoverable amount is \ndetermined for an individual asset, unless the asset does not \ngenerate cash inflows that are largely independent of those \nfrom other assets or group of assets. When the carrying amount of an asset or CGU exceeds its recoverable amount, \nthe asset is considered impaired and is written down to its \nrecoverable amount.\nIn assessing value in use, the estimated future cash flows \nare discounted to their present value using a pre-tax \ndiscount rate that reflects current market assessments of \nthe time value of money and the risks specific to the asset. In \ndetermining fair value less costs of disposal, recent market \ntransactions are taken into account. If no such transactions \ncan be identified, an appropriate valuation model is used. \nThese calculations are corroborated by valuation multiples, \nquoted share prices for publicly traded companies or other \navailable fair value indicators.\nAfter impairment, depreciation is provided on the revised \ncarrying amount of the asset over its remaining useful life.\nThe Company bases its impairment calculation on detailed \nbudgets and forecast calculations, which are prepared \nseparately for each of the Company\u2019s CGUs to which the \nindividual assets are allocated. These budgets and forecast \ncalculations generally cover a period of five years. For longer \nperiods, a long-term growth rate is calculated and applied \nto project future cash flows after the fifth year. T o estimate \ncash flow projections beyond periods covered by the most \nrecent budgets/forecasts, the Company extrapolates cash \nflow projections in the budget using a steady or declining \ngrowth rate for subsequent years, unless an increasing \nrate can be justified. In any case, this growth rate does not \nexceed the long-term average growth rate for the products, \nindustries, or country or countries in which the entity \noperates, or for the market in which the asset is used.The Company\u2019s corporate assets do not generate \nindependent cash inflows. T o determine impairment of a \ncorporate asset, recoverable amount is determined for the \nCGUs to which the corporate asset belongs.\nAn impairment loss is recognized if the carrying amount of \nan asset or CGU exceeds its estimated recoverable amount. \nImpairment losses, if any, are recognized in the Standalone \nStatement of Profit and Loss. Impairment losses of \ncontinuing operations, including impairment on inventories, \nare recognized in the statement of profit and loss, except \nfor properties previously revalued with the revaluation \nsurplus taken to OCI. For such properties, the impairment \nis recognized in OCI up to the amount of any previous \nrevaluation", "start_char_idx": 0, "end_char_idx": 3919, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "792ce16d-8e1a-43a8-9773-928d5a130874": {"__data__": {"id_": "792ce16d-8e1a-43a8-9773-928d5a130874", "embedding": null, "metadata": {"page_label": "100", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "b34082dc-c5ff-4a8c-a124-75a46f4d9b50", "node_type": null, "metadata": {"page_label": "100", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8e35b531240a9f69216243f6b697ab3a3710e472c523f775d73c1c22ed061be9"}, "2": {"node_id": "4ca0321a-7529-4958-97a6-1639a5bfd57c", "node_type": null, "metadata": {"page_label": "100", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "0b984dcd63916d5a68b59dc2a8ac2bdf7f2b21eb78870f2a9965b9183fc390f0"}}, "hash": "f739819acc2738b16360fa09323c2d94d759eab46ad69124402f7f97070edf00", "text": "\nis recognized in OCI up to the amount of any previous \nrevaluation surplus.\nIn regard to assets for which impairment loss has been \nrecognized in prior period, the Company reviews at each \nreporting date whether there is any indication that the loss has decreased or no longer exists. An impairment loss is \nreversed if there has been a change in the estimates used \nto determine the recoverable amount. Such a reversal is made only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would have \nbeen determined, net of depreciation or amortization, if no \nimpairment loss had been recognized.\nAn assessment is made at each reporting date to determine \nwhether there is an indication that previously recognized \nimpairment losses no longer exist or have decreased. If \nsuch indication exists, the Company estimates the asset\u2019s \nor CGU\u2019s recoverable amount. A previously recognized \nimpairment loss is reversed only if there has been a change in \nthe assumptions used to determine the asset\u2019s recoverable \namount since the last impairment loss was recognized. The \nreversal is limited so that the carrying amount of the asset \ndoes not exceed its recoverable amount, nor exceed the \ncarrying amount that would have been determined, net of \ndepreciation, had no impairment loss been recognized for \nthe asset in prior years. Such reversal is recognized in the \nStandalone Statement of Profit and Loss unless the asset is carried at a revalued amount, in which case, the reversal is \ntreated as a revaluation increase.\nGoodwill is tested for impairment annually at the CGU level, \nas appropriate, and when circumstances indicate that the \ncarrying value may be impaired.\nf. Go vernment grant\nGovernment grants are recognized where there is \nreasonable assurance that the grant will be received \nand all attached conditions will be complied with. When \nthe grant relates to an expense item, it is recognized as \nother operating revenue on a systematic basis over the \nperiods that the related costs, for which it is intended to \ncompensate, are expensed. When the grant relates to an \nasset, it is recognized as income in equal amounts over the \nexpected useful life of the related asset.", "start_char_idx": 3852, "end_char_idx": 6074, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "01937815-1628-4d13-8597-4926daf9e44b": {"__data__": {"id_": "01937815-1628-4d13-8597-4926daf9e44b", "embedding": null, "metadata": {"page_label": "101", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "9af45a96-1a7d-4f81-8387-8da7fd5f18e8", "node_type": null, "metadata": {"page_label": "101", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "5fc27d8327bc55fd66f12b8b48c5a186850d18c9e57dc1881d53c325898b7a78"}, "3": {"node_id": "8f94d042-542d-44a9-8e7e-e2c39016091a", "node_type": null, "metadata": {"page_label": "101", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b9bc723001de0dcee2c5d58aa716522e48caa157407bc8899328e6bd1db936f6"}}, "hash": "b81835699ea962d7d25247b9090a7bd2bc216d9849fe5b1f335c6ee612faccc0", "text": "Sandhar Technologies Limited100\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nWhen the Company receives grants of non-monetary \nassets, the asset and the grant are recorded at fair value \namounts and released to profit or loss over the expected \nuseful life in a pattern of consumption of the benefit of the \nunderlying asset i.e. by equal annual instalments.\ng. Inventories\nInventories which includes raw materials, components, \nstores, work in progress, finished goods and spares are \nvalued at the lower of cost and net realizable value. \nHowever, raw materials, components and other items held \nfor use in the production of inventories are not written \ndown below cost if the finished products in which they will \nbe incorporated are expected to be sold at or above cost \nor in cases where material prices have declined and it is \nestimated that the cost of the finished products will exceed \ntheir net realisable value.\n Costs incurred in bringing each product to its present \nlocation and condition are accounted for as follows:\n\u2022 Ra w materials and components: Cost includes cost \nof purchase and other costs incurred in bringing the inventories to their present location and condition. \nCost of raw material, components, stores and spares is \ndetermined on first in, first out basis.\n\u2022 Finished goods and work in progress: Cost includes \ncost of direct materials and labour and a proportion of manufacturing overheads based on the normal \noperating capacity. Cost is determined on first in, first \nout basis. \nNet realizable value is the estimated selling price in the ordinary course of business, less estimated costs of \ncompletion and the estimated costs necessary to make \nthe sale. The net realizable value of work-in-progress is \ndetermined with reference to the selling prices of related \nfinished products.\nThe comparison of cost and net realizable value is made on an \nitem-by-item basis.\nh. F oreign currency transactions\nTransactions in foreign currencies are initially recorded by the Company at functional currency spot rates at the \ndate the transaction first qualifies for recognition or an \naverage rate if the average rate approximates the actual \nrate at the date of the transaction. Monetary assets and \nliabilities denominated in foreign currencies are translated \nat the functional currency spot rates of exchange at the \nreporting date. Exchange differences arising on settlement \nor translation of monetary items are recognized in the \nStandalone Statement of Profit and Loss.\nNon-monetary items that are measured in terms of \nhistorical cost in a foreign currency are translated using \nthe exchange rates at the dates of the initial transactions. \nNon-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined. The gain or loss arising on \ntranslation of non-monetary items measured at fair value is \ntreated in line with the recognition of the gain or loss on the \nchange in fair value of the item (i.e., translation differences \non items whose fair value gain or loss is recognized in OCI or \nthe statement of profit and loss are also recognized in OCI \nor the statement of profit and loss, respectively).\ni. Revenue\nRevenue is recognized to the extent that it is probable that the economic benefits will flow to the Company and the \nrevenue can be reliably measured, regardless of when the \npayment is being made. Revenue is measured at the fair \nvalue of the consideration received or receivable, taking \ninto account contractually defined terms of payment \nand excluding taxes or duties collected on behalf of the \ngovernment. \nHowever, Goods and Services T ax (GST) is not received by \nthe Company on its own account. Rather, it is tax collected \non value added to the commodity by the seller on behalf of \nthe government. Accordingly, it is excluded from revenue.\nThe specific recognition criteria described below must also \nbe met before revenue is recognized.\nSale of goods\nThe Company recognized revenue when (or as) a \nperformance obligation was satisfied, i.e. when \u2018control\u2019 of", "start_char_idx": 0, "end_char_idx": 4222, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8f94d042-542d-44a9-8e7e-e2c39016091a": {"__data__": {"id_": "8f94d042-542d-44a9-8e7e-e2c39016091a", "embedding": null, "metadata": {"page_label": "101", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "9af45a96-1a7d-4f81-8387-8da7fd5f18e8", "node_type": null, "metadata": {"page_label": "101", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "5fc27d8327bc55fd66f12b8b48c5a186850d18c9e57dc1881d53c325898b7a78"}, "2": {"node_id": "01937815-1628-4d13-8597-4926daf9e44b", "node_type": null, "metadata": {"page_label": "101", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b81835699ea962d7d25247b9090a7bd2bc216d9849fe5b1f335c6ee612faccc0"}}, "hash": "b9bc723001de0dcee2c5d58aa716522e48caa157407bc8899328e6bd1db936f6", "text": "obligation was satisfied, i.e. when \u2018control\u2019 of \nthe goods underlying the particular performance obligation \nwere transferred to the customer.\nFurther, revenue from sale of goods is recognized based on \na 5-Step Methodology which is as follows:\nStep 1: Identify the contract(s) with a customer\nStep 2: Identify the performance obligation in contractStep 3: Determine the transaction price\nStep 4: Allocate the transaction price to the performance \nobligations in the contract\nStep 5: Recognise revenue when (or as) the entity satisfies a \nperformance obligation\nRevenue is measured based on the transaction price, which \nis the consideration, adjusted for volume discounts, service \nlevel credits, performance bonuses, price concessions \nand incentives, if any, as specified in the contract with the \ncustomer. Revenue also excludes taxes collected from \ncustomers.", "start_char_idx": 4174, "end_char_idx": 5040, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "afedc9b5-b4ef-41bb-9745-12e3cda033ea": {"__data__": {"id_": "afedc9b5-b4ef-41bb-9745-12e3cda033ea", "embedding": null, "metadata": {"page_label": "102", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "b676de0b-74c6-485b-a28d-0a9eab09e112", "node_type": null, "metadata": {"page_label": "102", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "29b65e65cf1548a104f6bc355046fbdfd755b67f81be3d362e4e1ae3b614d6f8"}, "3": {"node_id": "3f0df3d8-7c7a-427a-9a57-be06368bbe1a", "node_type": null, "metadata": {"page_label": "102", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "6d4e5feccb89c7f006ff9292fea9880ce2136c356d838d48f9a05436a161cb40"}}, "hash": "e1dad2cdc3d6c3d405a7f18d0e65bc7113553cb7c94d7aeeb719e3dd2aef3094", "text": "101\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nContract assets are recognised when there is excess of \nrevenue earned over billings on contracts. Contract assets \nare classified as unbilled receivables (only act of invoicing is \npending) when there is unconditional right to receive cash, \nand only passage of time is required, as per contractual \nterms.\nUnearned or deferred revenue is recognised when there is \nbillings in excess of revenues.\nContracts are subject to modification to account for changes \nin contract specification and requirements. The Company \nreviews modification to contract in conjunction with the \noriginal contract, basis which the transaction price could be \nallocated to a new performance obligation, or transaction \nprice of an existing obligation could undergo a change. In \nthe event transaction price is revised for existing obligation, \na cumulative adjustment is accounted for.\nUse of significant judgements in revenue recognition:\na) The Company\u2019s contracts with customers could \ninclude promises to transfer products to a customer. \nThe Company assesses the products promised in a \ncontract and identifies distinct performance obligations \nin the contract. Identification of distinct performance \nobligation involves judgement to determine the \ndeliverables and the ability of the customer to benefit \nindependently from such deliverables.\nb) Judgem ent is also required to determine the transaction \nprice for the contract. The transaction price could be \neither a fixed amount of customer consideration or \nvariable consideration with elements such as volume \ndiscounts, service level credits, performance bonuses, \nprice concessions and incentives. The transaction \nprice is also adjusted for the effects of the time value \nof money if the contract includes a significant financing \ncomponent. Any consideration payable to the customer \nis adjusted to the transaction price, unless it is a payment \nfor a distinct product or service from the customer. \nThe estimated amount of variable consideration is \nadjusted in the transaction price only to the extent \nthat it is highly probable that a significant reversal in \nthe amount of cumulative revenue recognised will not \noccur and is reassessed at the end of each reporting \nperiod. The Company allocates the elements of variable \nconsiderations to all the performance obligations of the \ncontract unless there is observable evidence that they pertain to one or more distinct performance obligations.\nc) The Company uses judgement to determine an \nappropriate standalone selling price for a performance obligation. The Company allocates the transaction price \nto each performance obligation on the basis of the \nrelative standalone selling price of each distinct product \nor service promised in the contract.d) The Company exercises judgement in determining \nwhether the performance obligation is satisfied at a \npoint in time or over a period of time. The Company \nconsiders indicators such as how customer consumes \nbenefits as services are rendered or who controls the \nasset as it is being created or existence of enforceable \nright to payment for performance to date and alternate \nuse of such product or service, transfer of significant \nrisks and rewards to the customer, acceptance of \ndelivery by the customer, etc.\nRendering of services\nRevenue from services rendered is recognized in profit \nor loss in proportion to the stage of completion of the \ntransaction at the reporting date. The stage of completion is \nassessed by reference to surveys of work performed.\nJob work and development charges are recognized upon full \ncompletion of the job work and development services and \nwhen all the significant risks and rewards of ownership of \nthe goods have been passed to the buyer, on delivery of the \ngoods and no significant uncertainty exists regarding the \ncollection of the consideration.\nInterest incomeFor all debt instruments measured either at amortized cost \nor at fair value through other comprehensive income, interest \nincome is recorded using the effective interest rate (EIR). EIR \nis the rate that exactly discounts the estimated future cash \npayments or receipts over the", "start_char_idx": 0, "end_char_idx": 4322, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3f0df3d8-7c7a-427a-9a57-be06368bbe1a": {"__data__": {"id_": "3f0df3d8-7c7a-427a-9a57-be06368bbe1a", "embedding": null, "metadata": {"page_label": "102", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "b676de0b-74c6-485b-a28d-0a9eab09e112", "node_type": null, "metadata": {"page_label": "102", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "29b65e65cf1548a104f6bc355046fbdfd755b67f81be3d362e4e1ae3b614d6f8"}, "2": {"node_id": "afedc9b5-b4ef-41bb-9745-12e3cda033ea", "node_type": null, "metadata": {"page_label": "102", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "e1dad2cdc3d6c3d405a7f18d0e65bc7113553cb7c94d7aeeb719e3dd2aef3094"}}, "hash": "6d4e5feccb89c7f006ff9292fea9880ce2136c356d838d48f9a05436a161cb40", "text": "exactly discounts the estimated future cash \npayments or receipts over the expected life of the financial \ninstrument or a shorter period, where appropriate, to the gross carrying amount of the financial asset or to the amortized cost of \na financial liability. When calculating the effective interest rate, \nthe Company estimates the expected cash flows by considering \nall the contractual terms of the financial instrument (for example, \nprepayment, extension, call and similar options) but does not \nconsider the expected credit losses. Interest income is included \nin the statement of profit and loss.\nDividendsRevenue is recognized when the Company\u2019s right to receive \nthe payment is established by the reporting date.\nj. Income tax\nIncome tax expense comprises current and deferred tax. It \nis recognized in the Standalone Statement of Profit and Loss \nexcept to the extent that it relates to a business combination \nor to an item recognized directly in equity or in other \ncomprehensive income.", "start_char_idx": 4248, "end_char_idx": 5249, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "75e3f75f-87eb-434e-8ee4-e12365b03904": {"__data__": {"id_": "75e3f75f-87eb-434e-8ee4-e12365b03904", "embedding": null, "metadata": {"page_label": "103", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "fd1a88fe-76a9-4ab9-87a8-4be3510fc27e", "node_type": null, "metadata": {"page_label": "103", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cbbb9a377597f24a510520195bfd2d80f68fe708cb1572b34e63ec8109fc43cd"}, "3": {"node_id": "0ea0f52b-3ad4-4f2c-a156-c198a9f482d8", "node_type": null, "metadata": {"page_label": "103", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f5053a3ede5ea294a48223ebf8606d6d5cde51fe4f4550f8597c1406e83a3384"}}, "hash": "cc1798ad03ba1893c3fe50cc752b7566bf0ee64aa8036eb676e8c21918421a92", "text": "Sandhar Technologies Limited102\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nCurrent tax\nCurrent tax comprises the expected tax payable or \nreceivable on the taxable income or loss for the year and \nany adjustment to the tax payable or receivable in respect of \nprevious years. The amount of current tax reflects the best \nestimate of the tax amount expected to be paid or received \nafter considering the uncertainty, if any, related to income \ntaxes.\nCurrent income tax assets and liabilities are measured \nat the amount expected to be recovered from or paid to \nthe taxation authorities. The tax rates and tax laws used \nto compute the amount are those that are enacted or \nsubstantively enacted, at the reporting date.\nCurrent income tax relating to items recognized outside \nprofit or loss is recognized outside profit or loss (either \nin other comprehensive income or in equity). Current \ntax items are recognized in correlation to the underlying \ntransaction either in OCI or directly in equity. Management \nperiodically evaluates positions taken in the tax returns with \nrespect to situations in which applicable tax regulations are \nsubject to interpretation and establishes provisions where \nappropriate.\nCurrent tax assets and current tax liabilities are offset only if \nthere is a legally enforceable right to set off the recognized \namounts, and it is intended to realise the asset and settle the \nliability on a net basis or simultaneously.\nDeferred tax\nDeferred tax is provided using the Balance sheet method on \ntemporary differences between the tax bases of assets and \nliabilities and their carrying amounts for financial reporting \npurposes at the reporting date.\nDeferred tax liabilities are recognized for all taxable \ntemporary differences.\nIn the situations where the Company is entitled to a tax \nholiday under the Income T ax Act, 1961 enacted in India or \ntax laws prevailing in the respective tax jurisdictions where \nit operates, no deferred tax asset is recognized in respect of \ntiming differences which are reversed during the tax holiday \nperiod, to the extent the Company\u2019s gross total income \nis subject to the deduction during the tax holiday period. \nDeferred tax in respect of timing differences which reverse \nafter the tax holiday period is recognized in the year in which \nthe timing differences originate. However, the Company \nrestricts recognition of deferred tax assets to the extent \nthat it has become reasonably certain that sufficient future \ntaxable income will be available against which such deferred \ntax assets can be realized. For recognition of deferred taxes, \nthe timing differences which originate first are considered \nto reverse first.Deferred tax assets are recognized on carry forward of \nunused tax credits and any unused tax losses.\nDeferred tax assets are recognized to the extent that it is \nprobable that future taxable profits will be available against \nwhich they can be used. The existence of unused tax losses \nis strong evidence that future taxable profit may not be \navailable. Therefore, in case of a history of recent losses, the \nCompany recognizes a deferred tax asset only to the extent \nthat it has sufficient taxable temporary differences or there \nis convincing other evidence that sufficient taxable profit \nwill be available against which such deferred tax asset can be \nrealized. Deferred tax assets \u2013 unrecognized or recognized, \nare reviewed at each reporting date and are recognized/ \nreduced to the extent that it is probable/ no longer probable \nrespectively that the related tax benefit will be realized.\nDeferred tax assets and liabilities are measured at the tax \nrates that are expected to apply in the year when the asset \nis realized or the liability is settled, based on tax rates (and \ntax laws) that have been enacted or substantively enacted at \nthe reporting date.\nThe measurement of deferred tax reflects the tax \nconsequences that would follow from the manner in which \nthe Company expects, at the reporting date, to recover or \nsettle the carrying amount of its assets and liabilities.\nDeferred tax relating to items recognized outside profit \nor loss is recognized outside", "start_char_idx": 0, "end_char_idx": 4288, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0ea0f52b-3ad4-4f2c-a156-c198a9f482d8": {"__data__": {"id_": "0ea0f52b-3ad4-4f2c-a156-c198a9f482d8", "embedding": null, "metadata": {"page_label": "103", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "fd1a88fe-76a9-4ab9-87a8-4be3510fc27e", "node_type": null, "metadata": {"page_label": "103", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cbbb9a377597f24a510520195bfd2d80f68fe708cb1572b34e63ec8109fc43cd"}, "2": {"node_id": "75e3f75f-87eb-434e-8ee4-e12365b03904", "node_type": null, "metadata": {"page_label": "103", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cc1798ad03ba1893c3fe50cc752b7566bf0ee64aa8036eb676e8c21918421a92"}}, "hash": "f5053a3ede5ea294a48223ebf8606d6d5cde51fe4f4550f8597c1406e83a3384", "text": "tax relating to items recognized outside profit \nor loss is recognized outside profit or loss (either in other \ncomprehensive income or in equity). Deferred tax items \nare recognized in correlation to the underlying transaction \neither in OCI or directly in equity.\nDeferred tax assets and deferred tax liabilities are offset if a \nlegally enforceable right exists to set off current tax assets \nagainst current tax liabilities and they relate to income taxes \nlevied by the same tax authority on the same taxable entity, \nor on different tax entities, but they intend to settle current \ntax liabilities and assets on a net basis or their tax assets and \nliabilities will be realized simultaneously.\nMinimum alternate tax (MAT) paid in a year is charged to the \nstatement of profit and loss as current tax. The Company \nrecognizes MAT credit available as an asset only to the \nextent that there is convincing evidence that the Company \nwill pay normal income tax during the specified period, i.e., \nthe period for which MAT credit is allowed to be carried \nforward. In the year in which the Company recognizes MAT \ncredit as an asset in accordance with the Guidance Note \non Accounting for Credit Available in respect of Minimum \nAlternative T ax under the Income-tax Act, 1961, the said \nasset is created by way of credit to the statement of profit \nand loss and shown as \u201cMAT Credit Entitlement. \u201d The \nCompany reviews the \u201cMAT credit entitlement\u201d asset at \neach reporting date and writes down the asset to the extent \nthe Company does not have convincing evidence that it will \npay normal tax during the specified period.", "start_char_idx": 4210, "end_char_idx": 5834, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6dc38ff5-27bd-426c-8705-42b6839acfee": {"__data__": {"id_": "6dc38ff5-27bd-426c-8705-42b6839acfee", "embedding": null, "metadata": {"page_label": "104", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "78cacf7c-2219-412c-a457-dfc3bfcad9c4", "node_type": null, "metadata": {"page_label": "104", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "802d9faf9176cd14c252be307d4a7b94b3b25b3445e30cddd1ce545995c35813"}, "3": {"node_id": "ed4fe260-f195-4c21-a8b2-1833d95b0f6c", "node_type": null, "metadata": {"page_label": "104", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ea954bd44386726501e04d94584edd6a41c90f246b91bbe4a797029d8576d578"}}, "hash": "45264deafbb1c940c8c2292b13897737bb749ea0973a406fd951641871beb212", "text": "103\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nk. Segment reporting\nBasis fo r segmentation\nAn operating segment is a component of the Company \nthat engages in business activities from which it may \nearn revenues and incur expenses, including revenues \nand expenses that relate to transactions with any of the \nCompany\u2019s other components, and for which discrete \nfinancial information is available. The Company is primarily \nengaged in the manufacturing and assembling of automotive \ncomponents for the automotive industry. All operating \nsegments\u2019 operating results are reviewed regularly by the \nCompany\u2019s Chief Operating Decision Maker (\u201cCODM\u201d) \nto make decisions about resources to be allocated to the \nsegments and assess their performance. CODM believes \nthat these are governed by same set of risk and returns \nhence CODM reviews as one balance sheet component. \nl. Earnings per share (EPS)\nBasic earnings / (loss) per share are calculated by dividing the Profit or Loss for the year attributable to the shareholders \nof the Company by the weighted average number of equity \nshares outstanding at the end of the reporting period. The \nweighted average number of equity shares outstanding \nduring the year is adjusted for events of bonus issue, if any, \nthat have changed the number of equity shares outstanding, \nwithout a corresponding change in resources. \nFor the purpose of calculating diluted earning per share, the \nprofit or loss for the year attributable to equity shareholders \nand the weighted average number of shares outstanding \nduring the period are adjusted for the effects of all dilutive \npotential equity shares except where the results will be anti-\ndilutive.\nm.\tProvisions \t(Other\tthan\temployee \tbenefits)\nGeneral provisions\nProvisions are recognized when the Company has a present \nobligation (legal or constructive) as a result of a past event, \nit is probable that an outflow of resources embodying \neconomic benefits will be required to settle the obligation \nand a reliable estimate can be made of the amount of the \nobligation. When the Company expects some or all of \na provision to be reimbursed the expense relating to a \nprovision is presented in the statement of profit and loss \nnet of any reimbursement. Provisions are determined by \ndiscounting the expected future cash flows (representing \nthe best estimate of the expenditure required to settle the \npresent obligation at the balance sheet date) at a pre-tax \nrate that reflects current market assessments of the time value of money and the risks specific to the liability. The \nunwinding of the discount is recognized as finance cost. \nExpected future operating losses are not provided for.If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, \nwhen appropriate, the risks specific to the liability. When \ndiscounting is used, the increase in the provision due to the \npassage of time is recognized as a finance cost.\nWarranty provisions  \nProvision for warranty related costs are recognized when \nthe product is sold or service provided and is based on \nhistorical experience. The provision is based on technical \nevaluation/ historical warranty data and after weighting of \nall possible outcomes by their associated probabilities. The \nestimate of such warranty related costs is revised annually. \nWhere the effect of the time value of money is material, the \namount of a provision is the present value of the expenditure \nexpected to be required to settle the obligation.\nContingent liability\nA contingent liability is a possible obligation that arises \nfrom past events whose existence will be confirmed by the \noccurrence or non-occurrence of one or more uncertain \nfuture events beyond the control of the company or a \npresent obligation that arises from past events where it \nis either not probable that an outflow of resources", "start_char_idx": 0, "end_char_idx": 4034, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ed4fe260-f195-4c21-a8b2-1833d95b0f6c": {"__data__": {"id_": "ed4fe260-f195-4c21-a8b2-1833d95b0f6c", "embedding": null, "metadata": {"page_label": "104", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "78cacf7c-2219-412c-a457-dfc3bfcad9c4", "node_type": null, "metadata": {"page_label": "104", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "802d9faf9176cd14c252be307d4a7b94b3b25b3445e30cddd1ce545995c35813"}, "2": {"node_id": "6dc38ff5-27bd-426c-8705-42b6839acfee", "node_type": null, "metadata": {"page_label": "104", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "45264deafbb1c940c8c2292b13897737bb749ea0973a406fd951641871beb212"}}, "hash": "ea954bd44386726501e04d94584edd6a41c90f246b91bbe4a797029d8576d578", "text": "that arises from past events where it \nis either not probable that an outflow of resources will be required to settle or a reliable estimate of the amount cannot \nbe made. A contingent liability also arises in extremely rare \ncases where there is a liability that cannot be recognized \nbecause it cannot be measured reliably.\nn.\t Employee \tbenefits\ni.\t Short-term \temployee \tbenefits\nAll employee benefits payable wholly within twelve months \nof receiving employee services are classified as short-term \nemployee benefits. These benefits include salaries and \nwages, bonus and ex-gratia. Short-term employee benefit \nobligations are measured on an undiscounted basis and \nare expensed as the related service is provided. A liability \nis recognized for the amount expected to be paid, if the \nCompany has a present legal or constructive obligation to \npay the amount as a result of past service provided by the \nemployee, and the amount of obligation can be estimated \nreliably.\nii.\t Defined \tcontribution \tplans\nA defined contribution plan is a post-employment benefit \nplan under which an entity pays fixed contributions into \na separate entity and will have no legal or constructive \nobligation to pay further amounts. The Company makes \nspecified monthly contributions to the Regional Provident \nFund Commissioner towards provident fund and employee \nstate insurance scheme (\u2018ESI\u2019). Obligations for contributions \nto defined contribution plans are recognized as an employee \nbenefit expense in the Statement of Profit and Loss in the \nperiods during which the related services are rendered by \nemployees. If the contribution payable to the scheme for \nservice received before the balance sheet date exceeds the", "start_char_idx": 3944, "end_char_idx": 5657, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8cc530c4-c8bf-451b-bc13-b5fa3a56f0a7": {"__data__": {"id_": "8cc530c4-c8bf-451b-bc13-b5fa3a56f0a7", "embedding": null, "metadata": {"page_label": "105", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "aa61fd63-c60e-4737-97c5-4fbe3c10183b", "node_type": null, "metadata": {"page_label": "105", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f3331443b65603c91018c449b765eb73103b8bbeee47d6298ea281c04703a47b"}, "3": {"node_id": "42a322c2-30d6-4c39-8c59-6cafa5523015", "node_type": null, "metadata": {"page_label": "105", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cf0723c7faea95995ffd430810640bc1208fd276d01d8a9fa3ded8dcfbe6bec0"}}, "hash": "8b3a489935e964d9a9de7b34a961816b62b60fea5809ed577a9ec0aab960d7c9", "text": "Sandhar Technologies Limited104\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\ncontribution already paid, the deficit payable to the scheme \nis recognized as a liability after deducting the contribution \nalready paid. If the contribution already paid exceeds the \ncontribution due for services received before the balance \nsheet date, then excess is recognized as an asset to the \nextent that the pre-payment will lead to, for example, a \nreduction in future payment or a cash refund.\niii.\t Defined \tbenefit\tplans\nThe Company operates a defined benefit gratuity plan, \nwhich requires contributions to be made to Kotak Mahindra \nOld Mutual Life Insurance Limited and LIC of India. There \nare no other obligations other than the contribution payable \nto the respective trust. \nThe Company has an obligation towards gratuity, a defined \nbenefit retirement plan covering eligible employees. The \nplan provides for a lump sum payment to vested employees \nat retirement, death while in employment or on termination \nof employment of an amount based on the respective \nemployee\u2019s salary and the tenure of employment. Vesting \noccurs upon completion of five years of service.\nA defined benefit plan is a post-employment benefit plan \nother than a defined contribution plan. The Company\u2019s net \nobligation in respect of defined benefit plans is calculated \nby estimating the amount of future benefit that employees \nhave earned in the current and prior periods, discounting \nthat amount and deducting the fair value of any plan assets.\nThe calculation of defined benefit obligation is performed \nannually by a qualified actuary using the projected unit \ncredit method, which recognizes each year of service as \ngiving rise to additional unit of employee benefit entitlement \nand measure each unit separately to build up the final obligation. The obligation is measured at the present value \nof estimated future cash flows. The discount rates used for \ndetermining the present value of obligation under defined \nbenefit plans, is based on the market yields on Government \nsecurities as at the Balance Sheet date, having maturity \nperiods approximating to the terms of related obligations. \nRe-measurements, comprising of actuarial gains and losses, \nthe effect of the asset ceiling, excluding amounts included \nin net interest on the net defined benefit liability and the \nreturn on plan assets (excluding amounts included in net \ninterest on the net defined benefit liability), are recognized \nimmediately in the balance sheet with a corresponding debit \nor credit to retained earnings through OCI in the period in \nwhich they occur. Re-measurements are not reclassified to \nprofit or loss in subsequent periods.Past service costs are recognized in profit or loss on the \nearlier of:\n\u2022 The date of the pla n amendment or curtailment, and\n\u2022 The date that the Company recognizes related \nrestructuring costs\nNet interest is calculated by applying the discount rate to the net defined benefit liability or asset. The Company \nrecognizes the following changes in the net defined benefit \nobligation as an expense in the statement of profit and loss:\n\u2022 Service costs comprising current service costs, past-\nservice costs, gains and losses on curtailments and non-\nroutine settlements; and \n\u2022 Net int erest expense or income\niv.\t Other \tlong\tterm\temployee \tbenefits\nCompensated absences\nThe employees can carry-forward a portion of the unutilized \naccrued compensated absences and utilize it in future service periods or receive cash compensation on termination of \nemployment. Since the compensated absences do not fall due \nwholly within twelve months after the end of the period in \nwhich the employees render the related service and are also \nnot expected to be utilized wholly within twelve months after \nthe end of such period, the benefit is classified as a long-term \nemployee benefit. The Company records an obligation for such \ncompensated absences in the period in which the employee \nrenders the services that increase this", "start_char_idx": 0, "end_char_idx": 4130, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "42a322c2-30d6-4c39-8c59-6cafa5523015": {"__data__": {"id_": "42a322c2-30d6-4c39-8c59-6cafa5523015", "embedding": null, "metadata": {"page_label": "105", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "aa61fd63-c60e-4737-97c5-4fbe3c10183b", "node_type": null, "metadata": {"page_label": "105", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f3331443b65603c91018c449b765eb73103b8bbeee47d6298ea281c04703a47b"}, "2": {"node_id": "8cc530c4-c8bf-451b-bc13-b5fa3a56f0a7", "node_type": null, "metadata": {"page_label": "105", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8b3a489935e964d9a9de7b34a961816b62b60fea5809ed577a9ec0aab960d7c9"}}, "hash": "cf0723c7faea95995ffd430810640bc1208fd276d01d8a9fa3ded8dcfbe6bec0", "text": "absences in the period in which the employee \nrenders the services that increase this entitlement. The \nobligation is measured on the basis of independent actuarial \nvaluation using the projected unit credit method.\nAs per the compensated absence encashment policy, the \nCompany does not have an unconditional right to defer the compensated absence of employees, accordingly the \nentire compensated absence obligation as determined by an \nindependent actuary has been classified as current liability as at \nthe period/ year end.\no. Financial instruments\nA financial instrument is any contract that gives rise to a \nfinancial asset of one entity and a financial liability or equity \ninstrument of another entity.\ni. Recognitio n and initial measurement\nTrade receivables and debt securities are initially \nrecognized when they are originated. All other financial \nassets and financial liabilities are initially recognized when \nthe Company becomes a party to the contractual provisions \nof the instrument.\nA financial asset or financial liability is initially measured \nat fair value plus, for an item not at fair value through \nprofit and loss (\u2018FVTPL \u2019), transaction costs that are directly \nattributable to its acquisition or issue.", "start_char_idx": 4045, "end_char_idx": 5279, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "269e6c05-d7c1-4958-8d64-60ffe09c5506": {"__data__": {"id_": "269e6c05-d7c1-4958-8d64-60ffe09c5506", "embedding": null, "metadata": {"page_label": "106", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "317e9a92-a71f-4703-a3e2-d3c059333c1d", "node_type": null, "metadata": {"page_label": "106", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "fa7a93e4fab5c84211b9b65730b8dbd7dc7f81fe29d6297395d1260ad27be7bb"}, "3": {"node_id": "a8acadfd-992c-4571-9fa3-fc925a62453e", "node_type": null, "metadata": {"page_label": "106", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "2eedea34c767db4809236d1b56735562a9a9257dfa3bb7f604de93f1a540a065"}}, "hash": "22f487ecdaba83df650323f8365f1fa714382ae0d158e9bec87739093be0414b", "text": "105\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nii.\t Classification \tand\tsubsequent \tmeasurement\nFinancial assets\nOn initial recognition, a financial asset is classified as \nmeasured at:\n- Amortized cost;\n- Fair Value through Other Comprehensive Income \n(\u2018FVOCI\u2019) \u2013 debt instrument;\n- FV OCI \u2013 equity investment; or\n- FVTPL\nFinancial assets are not reclassified subsequent to their \ninitial recognition, except if and in the period the Company \nchanges its business model for managing financial assets.\nA financial asset is measured at amortized cost if it meets \nboth of the following conditions and is not designated as at \nFVTPL:\n- the asset is held within a business model whose \nobjective is to hold assets to collect contractual cash flows; and\n- the contractual terms of the financial asset give rise on \nspecified dates to cash flows that are solely payments of principal and interest (SPPI) on the principal amount \noutstanding. \nThis category is the most relevant to the Company. After initial measurement, such financial assets are subsequently \nmeasured at amortized cost using the effective interest \nrate (EIR) method. Amortized cost is calculated by taking \ninto account any discount or premium on acquisition and \nfees or costs that are an integral part of the EIR. The EIR \namortisation is included in finance income in the profit or \nloss. The losses arising from impairment are recognized in \nthe profit or loss. This category generally applies to trade \nand other receivables. Company has recognized financial \nassets viz. security deposit, trade receivables, employee advances at amortized cost.\nA debt instrument is measured at FVOCI if it meets both of \nthe following conditions and is not designated as at FVTPL:\n- the asset is held within a business model whose \nobjective is achieved by both collecting contractual cash flows and selling financial assets; and\n- the contractual terms of the financial asset give rise on \nspecified dates to cash flows that are solely payments of principal and interest (SPPI) on the principal amount \noutstanding.\nDebt instruments included within the FVTOCI category are measured initially as well as at each reporting date at fair \nvalue. Fair value movements are recognized in the other comprehensive income (OCI). However, the Company recognizes interest income, impairment losses & reversals \nand foreign exchange gain or loss in the Statement of Profit \nand Loss. On de-recognition of the asset, cumulative gain or \nloss previously recognized in OCI is re-classified from the \nequity to Standalone Statement of Profit and Loss. Interest \nearned whilst holding FVTOCI debt instrument is reported \nas interest income using the EIR method.\nOn initial recognition of an equity investment that is not held \nfor trading, the Company may irrevocably elect to present \nsubsequent changes in the investment\u2019s fair value in OCI \n(designated as FVOCI \u2013 equity investment). This election is made on an investment-by-investment basis.\nAll financial assets not classified as measured at amortized \ncost or FVOCI as described above are measured at FVTPL. \nThis includes all derivative financial assets. On initial \nrecognition, the Company may irrevocably designate a \nfinancial asset that otherwise meets the requirements to \nbe measured at amortized cost or at FVOCI as at FVTPL if \ndoing so eliminates or significantly reduces an accounting \nmismatch that would otherwise arise.\nEquity investments\nAll equity investments in scope of Ind AS 109 are measured \nat fair value. Equity instruments which are held for trading \nand contingent consideration recognised by an acquirer \nin a business combination to which Ind AS 103 applies are \nclassified as at FVPL. For all other equity instruments, the \nCompany may make an", "start_char_idx": 0, "end_char_idx": 3903, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a8acadfd-992c-4571-9fa3-fc925a62453e": {"__data__": {"id_": "a8acadfd-992c-4571-9fa3-fc925a62453e", "embedding": null, "metadata": {"page_label": "106", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "317e9a92-a71f-4703-a3e2-d3c059333c1d", "node_type": null, "metadata": {"page_label": "106", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "fa7a93e4fab5c84211b9b65730b8dbd7dc7f81fe29d6297395d1260ad27be7bb"}, "2": {"node_id": "269e6c05-d7c1-4958-8d64-60ffe09c5506", "node_type": null, "metadata": {"page_label": "106", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "22f487ecdaba83df650323f8365f1fa714382ae0d158e9bec87739093be0414b"}}, "hash": "2eedea34c767db4809236d1b56735562a9a9257dfa3bb7f604de93f1a540a065", "text": "at FVPL. For all other equity instruments, the \nCompany may make an irrevocable election to present in \nother comprehensive income subsequent changes in the fair \nvalue. The Company makes such election on an instrument \nby-instrument basis. The classification is made on initial \nrecognition and is irrevocable.\nIf the Company decides to classify an equity instrument \nas at FVOCI, then all fair value changes on the instrument, \nexcluding dividends, are recognised in the OCI. There is \nno recycling of the amounts from OCI to the Statement of Profit and Loss, even on sale of investment. However, the \nCompany may transfer the cumulative gain or loss within \nequity.\nEquity instruments included within the FVPL category are \nmeasured at fair value with all changes recognised in the \nStandalone Statement of Profit and Loss.\nInvestments in joint ventures\nInvestments in joint ventures are carried at cost less \naccumulated impairment losses, if any. Where an indication \nof impairment exists, the carrying amount of the investment \nis assessed and written down immediately to its recoverable amount. On disposal of investments in joint ventures, the", "start_char_idx": 3836, "end_char_idx": 4987, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "770ec62f-f447-403f-91d1-ee40fe4ab03c": {"__data__": {"id_": "770ec62f-f447-403f-91d1-ee40fe4ab03c", "embedding": null, "metadata": {"page_label": "107", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "f56f7896-f1b6-4980-9553-118cdb71bcc4", "node_type": null, "metadata": {"page_label": "107", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4ee446e63646bc0c92e6bcf4f3a8cd604867ec469b526879f963198b74afc258"}, "3": {"node_id": "4952f81c-49a5-4849-81f9-4ec96f83a080", "node_type": null, "metadata": {"page_label": "107", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a64938635df2bd0f42627054eb3e39949d27877ac6677a56722dbc11b6de7fa7"}}, "hash": "96bf01047824ed1ad5739958d2d48595690c8c7b1107616a14a755a32e589f2e", "text": "Sandhar Technologies Limited106\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\ndifference between net disposal proceeds and the carrying \namounts are recognized in the Standalone Statement of \nProfit and Loss.\nInvestments in subsidiaries\nInvestments in subsidiaries are carried at cost less \naccumulated impairment losses, if any. Where an indication \nof impairment exists, the carrying amount of the investment \nis assessed and written down immediately to its recoverable \namount. On disposal of investments in subsidiaries, the \ndifference between net disposal proceeds and the carrying \namounts are recognized in the Standalone Statement of \nProfit and Loss.\nFinancial assets: Business model assessment\nThe Company makes an assessment of the objective of the \nbusiness model in which a financial asset is held at a portfolio \nlevel because this best reflects the way the business is \nmanaged and information is provided to management. The \ninformation considered includes:\n- the stated policies and objectives for the portfolio \nand the operation of those policies in practice. These \ninclude whether management\u2019s strategy focuses on \nearning contractual interest income, maintaining a \nparticular interest rate profile, matching the duration \nof the financial assets to the duration of any related \nliabilities or expected cash outflows or realising cash \nflows through the sale of the assets;\n- how the performance of the portfolio is evaluated and \nreported to the Company\u2019s management;\n- the risks that affect the performance of the business \nmodel (and the financial assets held within that business \nmodel) and how those risks are managed;\n- the frequency, volume and timing of sales of financial \nassets in prior periods, the reasons for such sales and expectations about future sales activity.\nFinancial assets that are held for trading or are managed and whose performance is evaluated on a fair value basis \nare measured at FVTPL.\nFinancial assets: Assessment whether contractual cash \nflows are solely payments of principal and interest\nFor the purpose of this assessment \u2018Principal\u2019 is defined as \nthe fair value of the financial asset on initial recognition. \n\u2018Interest\u2019 is defined as consideration for the time value of \nmoney and for the credit risk associated with the principal \namount outstanding during a particular period of time and for other basic lending risks and costs (e.g. liquidity risk and \nadministrative costs), as well as a profit margin. \nIn assessing whether the contractual cash flows are solely \npayments of principal and interest, the Company considers \nthe contractual terms of the instrument. This includes \nassessing whether the financial asset contains a contractual term that could change the timing or amount of contractual cash flows such that it would not meet this condition. In \nmaking the assessment, the Company considers:\n- contingent s events that would change the amounts or \ntimings of cash flows;\n- terms that may adjust the contractual coupon rate, \nincluding variable interest rate features;\n- prepa yment and extension features; and \n- terms that limit the Company\u2019s claim to cash flows from \nspecified assets (e.g. non - recourse features) \nA prepayment feature is consistent with the solely payments \nof principal and interest criterion if the prepayment amount \nsubstantially represents unpaid amounts of principal and \ninterest on the principal amount outstanding, which may \ninclude reasonable additional compensation for early \ntermination of the contract. Additionally, for a financial \nasset acquired at a significant discount or premium to its \ncontractual amount, as feature that permits or requires \nprepayment at an amount that substantially represents \nthe contractual par amount plus accrued (but unpaid) \ncontractual interest (which may also include reasonable \nadditional compensation for early termination) is treated \nas consistent with this criterion if the fair value of the prepayment feature is insignificant at initial recognition.\nFinancial assets: Subsequent measurement and gains and \nlosses\nFinancial \nassets at FVTPLThese assets are subsequently measured at fair value. Net gains and losses, including any interest or", "start_char_idx": 0, "end_char_idx": 4316, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4952f81c-49a5-4849-81f9-4ec96f83a080": {"__data__": {"id_": "4952f81c-49a5-4849-81f9-4ec96f83a080", "embedding": null, "metadata": {"page_label": "107", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "f56f7896-f1b6-4980-9553-118cdb71bcc4", "node_type": null, "metadata": {"page_label": "107", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4ee446e63646bc0c92e6bcf4f3a8cd604867ec469b526879f963198b74afc258"}, "2": {"node_id": "770ec62f-f447-403f-91d1-ee40fe4ab03c", "node_type": null, "metadata": {"page_label": "107", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "96bf01047824ed1ad5739958d2d48595690c8c7b1107616a14a755a32e589f2e"}}, "hash": "a64938635df2bd0f42627054eb3e39949d27877ac6677a56722dbc11b6de7fa7", "text": "are subsequently measured at fair value. Net gains and losses, including any interest or dividend income, are \nrecognized in profit or loss. \nFinancial assets at \namortized costThese assets are subsequently measured at \namortized cost using the effective interest \nmethod. Interest income, foreign exchange gains and losses are recognized in profit or loss. Any gain or loss on derecognition is \nrecognized in profit or loss.\nDebt investment \nat FVOCIThese assets are subsequently measured \nat fair value. Interest income under \nthe effective interest method, foreign exchange gains and losses and impairment are recognized in profit or loss. Other \nnet gains and losses are recognized in \nOCI. On derecognition, gains and losses accumulated in OCI are reclassified to profit or loss. \nEquity investment \nat FVOCIThese assets are subsequently measured \nat fair value. Dividends are recognized as \nincome in profit or loss unless the dividend \nclearly represents a recovery of part of the cost of the investment. Other net gains and \nlosses are recognized in OCI and are not \nreclassified to profit or loss.", "start_char_idx": 4228, "end_char_idx": 5334, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2c06c911-53f7-470c-ab7f-8b8c408a9722": {"__data__": {"id_": "2c06c911-53f7-470c-ab7f-8b8c408a9722", "embedding": null, "metadata": {"page_label": "108", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "e1e704a4-2917-4ae8-9baa-2509f79f0ab4", "node_type": null, "metadata": {"page_label": "108", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4c3242a8d5106e10bee0d94e601b3830570cacc66b2d54f9499f1b727ca1ff4e"}, "3": {"node_id": "5c8753b7-f8c6-43c8-b1f4-9cd8f0a67529", "node_type": null, "metadata": {"page_label": "108", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b4d0e7ef72f40af99397e3535d055534d311fb56110a74ab3394577f84d32789"}}, "hash": "9bba14ce203e5e6884dd830af7b4cae5a1109b02f8e9179eddc1595c2c3c52d5", "text": "107\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nFinancial liabilities: Classification, subsequent measurement \nand gains and losses\nFinancial liabilities are classified as measured at amortized \ncost or FVTPL. A financial liability is classified as at FVTPL \nif it is classified as held - for - trading, or it is a derivative or \nit is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains \nand losses, including any interest expense, are recognized \nin profit or loss. Other financial liabilities are subsequently \nmeasured at amortized cost using the effective interest \nmethod. Interest expense and foreign exchange gains and \nlosses are recognized in profit or loss. Any gain or loss on \nderecognition is also recognized in profit or loss.\niii. Derecognition\nFinancial assets\nThe Company derecognizes a financial asset when the \ncontractual rights to the cash flows from the financial asset \nexpire, or it transfers the rights to receive the contractual \ncash flows in a transaction in which substantially all of the \nrisks and rewards of ownership of the financial asset are transferred or in which the Company neither transfers \nnor retains substantially all of the risks and rewards of \nownership and does not retain control of the financial asset.\nIf the Company enters into transactions whereby it transfers \nassets recognized on its balance sheet, but retains either all or substantially all of the risks and rewards of the transferred \nassets, the transferred assets are not derecognized.\nFinancial liabilitiesThe Company derecognizes a financial liability when its \ncontractual obligations are discharged or cancelled, or \nexpire. The Company also derecognizes a financial liability \nwhen its terms are modified and the cash flows under the \nmodified terms are substantially different. In this case, a new \nfinancial liability based on the modified terms is recognized \nat fair value. The difference between the carrying amount of the financial liability extinguished and the new financial \nliability with modified terms is recognized in profit or loss.\niv. Offsetting\nFinancial assets and financial liabilities are offset and the \nnet amount presented in the balance sheet when, and only \nwhen, the Company currently has a legally enforceable right \nto set off the amounts and it intends either to settle them \non a net basis or to realise the asset and settle the liability \nsimultaneously.\nv.\t Derivative \tfinancial \tinstruments\nThe Company uses derivative instruments such as foreign exchange forward contracts and currency swaps to hedge \nits foreign currency and interest rate risk exposure. \nEmbedded derivatives are separated from the host contract \nand accounted for separately if the host contract is not a \nfinancial asset and certain criteria are met.Derivatives are initially measured at fair value. Subsequent to initial recognition, derivatives are measured at fair value \nand changes therein are generally recognized in profit and \nloss.\nImpairment of financial assets\nThe Company recognizes loss allowances for expected \ncredit losses on:\n- Financial assets measured at amortized cost; and- Financial assets measured at FVOCI \u2013 debt instruments.\nAt each reporting date, the Company assesses whether \nfinancial assets carried at amortized cost and debt \ninstruments at FVOCI are credit-impaired. A financial asset \nis \u2018credit-impaired\u2019 when one or more events that have a \ndetrimental impact on the estimated future cash flows of \nthe financial asset have occurred.\nEvidence that a financial asset is credit \u2013 impaired includes \nthe following observable data:\nFor recognition of impairment loss on financial assets and \nrisk exposure, the Company determines that whether there \nhas been a significant increase in the credit risk since initial \nrecognition. If credit risk has not increased significantly, 12 \nmonth ECL is used to provide for impairment loss. However, \nif credit risk has increased significantly, lifetime", "start_char_idx": 0, "end_char_idx": 4145, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5c8753b7-f8c6-43c8-b1f4-9cd8f0a67529": {"__data__": {"id_": "5c8753b7-f8c6-43c8-b1f4-9cd8f0a67529", "embedding": null, "metadata": {"page_label": "108", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "e1e704a4-2917-4ae8-9baa-2509f79f0ab4", "node_type": null, "metadata": {"page_label": "108", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4c3242a8d5106e10bee0d94e601b3830570cacc66b2d54f9499f1b727ca1ff4e"}, "2": {"node_id": "2c06c911-53f7-470c-ab7f-8b8c408a9722", "node_type": null, "metadata": {"page_label": "108", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "9bba14ce203e5e6884dd830af7b4cae5a1109b02f8e9179eddc1595c2c3c52d5"}}, "hash": "b4d0e7ef72f40af99397e3535d055534d311fb56110a74ab3394577f84d32789", "text": "for impairment loss. However, \nif credit risk has increased significantly, lifetime ECL is used. If, in a subsequent period, credit quality of the instrument \nimproves such that there is no longer a significant increase \nin credit risk since initial recognition, then the entity reverts \nto recognizing impairment loss allowance based on 12 \nmonth ECL.\nMeasurement of expected credit losses\nExpected credit losses are a probability-weighted estimate \nof credit losses. Credit losses are measured as the present \nvalue of all cash shortfalls (i.e. the difference between the cash flows due to the Company in accordance with the \ncontract and the cash flows that the Company expects to \nreceive).\nPresentation of allowance for expected credit losses in the \nbalance sheet\nLoss allowance for financial assets measured at amortized \ncost are deducted from the gross carrying amount of the \nassets. For debt securities at FVOCI, the loss allowance is \ncharged to the Standalone Statement of the Profit and Loss \nand is recognized in OCI.\nWrite-offThe gross carrying amount of a financial asset is written off \n(either partially or in full) to the extent that there is no realistic prospect of recovery. This is generally the case when the \nCompany determines that the debtor does not have assets or", "start_char_idx": 4062, "end_char_idx": 5355, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "70879b9f-bf6e-4291-980b-cf1853d98d57": {"__data__": {"id_": "70879b9f-bf6e-4291-980b-cf1853d98d57", "embedding": null, "metadata": {"page_label": "109", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "14986cb4-3f6e-44d5-9a1c-a519d9a45060", "node_type": null, "metadata": {"page_label": "109", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b523cc48b2796c5793f64d8367509259e65264bfedcdd6847d298c795eb05f9d"}, "3": {"node_id": "6bdc6a82-e4d9-4723-a1e8-118e8aa7e9d7", "node_type": null, "metadata": {"page_label": "109", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "d338fd2df9e8e169656374fb88625f00edf531b613d9782220987d140aef35f8"}}, "hash": "d3adba42a7732d71bdfca33251508ed01a7519ee4cb878b85887761dfc2167de", "text": "Sandhar Technologies Limited108\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nsources of income that could generate sufficient cash flows \nto repay the amounts subject to the write- off. However, \nfinancial assets that are written off could still be subject to \nenforcement activities in order to comply with Company\u2019s \nprocedures for the recovery of amount due.\nIn accordance with Ind AS 109, the Company applies \nexpected credit loss (ECL) model for the measurement and \nrecognition of impairment loss on the following financial \nassets and credit risk exposure:\na. Fina ncial assets that are debt instruments, and are \nmeasured at amortized cost e.g., deposits and advances\nb. T rade receivables that result from transactions that are \nwithin the scope of Ind AS 115\nc.  Financial guarantee contracts which are not measured \nas at FVTPL.\nThe Company follows \u2018simplified approach\u2019 for recognition of impairment loss allowance on Trade receivables.\nThe application of simplified approach does not require the \nCompany to track changes in credit risk. Rather, it recognizes \nimpairment loss allowance based on lifetime ECLs at each \nreporting date, right from its initial recognition.\nFor recognition of impairment loss on other financial \nassets and risk exposure, the Company determines that \nwhether there has been a significant increase in the \ncredit risk since initial recognition. If credit risk has not \nincreased significantly, 12-month ECL is used to provide \nfor impairment loss. However, if credit risk has increased \nsignificantly, lifetime ECL is used. If, in a subsequent \nperiod, credit quality of the instrument improves such that \nthere is no longer a significant increase in credit risk since \ninitial recognition, then the entity reverts to recognising \nimpairment loss allowance based on 12-month ECL.\nLifetime ECL are the expected credit losses resulting \nfrom all possible default events over the expected life of a \nfinancial instrument. The 12-month ECL is a portion of the \nlifetime ECL which results from default events that are \npossible within 12 months after the reporting date.\nECL is the difference between all contractual cash flows that \nare due to the Company in accordance with the contract \nand all the cash flows that the entity expects to receive (i.e., \nall cash shortfalls), discounted at the original EIR. When \nestimating the cash flows, an entity is required to consider:\n\u2022 All contractual terms of the financial instrument \n(including prepayment, extension, call and similar \noptions) over the expected life of the financial \ninstrument. However, in rare cases when the expected \nlife of the financial instrument cannot be estimated \nreliably, then the entity is required to use the remaining \ncontractual term of the financial instrument\u2022 Ca sh flows from the sale of collateral held or other \ncredit enhancements that are integral to the contractual terms\nECL impairment loss allowance (or reversal) recognized during the period is recognized as income/ expense in the \nStandalone Statement of Profit and Loss. This amount is \nreflected under the head \u2018other expenses\u2019 in the Standalone \nStatement of Profit and Loss. The balance sheet presentation \nfor various financial instruments is described below:\n\u2022 Fina ncial assets measured as at amortized cost and \ncontractual revenue receivables: ECL is presented as an allowance, i.e., as an integral part of the measurement \nof those assets in the balance sheet. The allowance \nreduces the net carrying amount. Until the asset \nmeets write-off criteria, the Company does not reduce \nimpairment allowance from the gross carrying amount.\n\u2022 L oan commitments and financial guarantee contracts: \nECL is presented as a provision in the balance sheet, i.e. as a liability.\nFor assessing increase in credit risk and impairment loss, the Company combines financial instruments on the basis \nof shared credit risk characteristics with the objective of \nfacilitating", "start_char_idx": 0, "end_char_idx": 4062, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6bdc6a82-e4d9-4723-a1e8-118e8aa7e9d7": {"__data__": {"id_": "6bdc6a82-e4d9-4723-a1e8-118e8aa7e9d7", "embedding": null, "metadata": {"page_label": "109", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "14986cb4-3f6e-44d5-9a1c-a519d9a45060", "node_type": null, "metadata": {"page_label": "109", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b523cc48b2796c5793f64d8367509259e65264bfedcdd6847d298c795eb05f9d"}, "2": {"node_id": "70879b9f-bf6e-4291-980b-cf1853d98d57", "node_type": null, "metadata": {"page_label": "109", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "d3adba42a7732d71bdfca33251508ed01a7519ee4cb878b85887761dfc2167de"}}, "hash": "d338fd2df9e8e169656374fb88625f00edf531b613d9782220987d140aef35f8", "text": "on the basis \nof shared credit risk characteristics with the objective of \nfacilitating an analysis that is designed to enable significant increases in credit risk to be identified on a timely basis.\nThe Company does not have any purchased or originated \ncredit-impaired (POCI) financial assets, i.e., financial assets \nwhich are credit impaired on purchase/ origination.\np. Recognition of interest e xpense\nInterest expense is recognized using effective interest method. \nThe \u2018effective interest rate\u2019 is the rate that exactly discounts \nestimated future cash payments through the expected life of the financial instrument to: \n- the amortized cost of the financia l liability.\nIn calculating interest expense, the effective interest rate is applied to the amortized cost of the liability.  \nq. Cash and cash equivalents\nCash and cash equivalent in the balance sheet comprise cash at banks, cash on hand and cheques on hand, which are subject to \nan insignificant risk of changes in value.\nFor the purpose of the statement of cash flows, cash and cash \nequivalents consist of cash at bank, cash on hand and cheques on \nhand as they are considered an integral part of the Company\u2019s \ncash management.", "start_char_idx": 3975, "end_char_idx": 5174, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b77a223a-e55f-40e5-88fa-96e5504d7639": {"__data__": {"id_": "b77a223a-e55f-40e5-88fa-96e5504d7639", "embedding": null, "metadata": {"page_label": "110", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "a14a3bbc-9b18-468f-9df1-802492b772ef", "node_type": null, "metadata": {"page_label": "110", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "565695eea9d9b79bf2125805d044d2c0ded963a515c030ec184bfc23364168a9"}}, "hash": "565695eea9d9b79bf2125805d044d2c0ded963a515c030ec184bfc23364168a9", "text": "109\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nr.\t Cash \tflow\tstatement\nCash flows are reported using the indirect method, whereby \nprofit for the period is adjusted for the effects of transactions \nof a non-cash nature, any deferrals or accruals of past or future \noperating cash receipts or payments and item of income or \nexpenses associated with investing or financing cash flows. The \ncash flows from operating, investing and financing activities of \nthe Company are segregated.\ns. Cash dividend and non-cash distribution to equity holders\nof the parent\nThe Company recognizes a liability to make cash distributions \nto equity holders when the distribution is authorized and the \ndistribution is no longer at the discretion of the Company. As \nper the corporate laws in India, a distribution is authorized when \nit is approved by the shareholders. A corresponding amount is \nrecognized directly in equity.\nt. Corpor ate Social Responsibility (\u201cCSR\u201d) expenditure:\nCSR expenditure incurred by the Company is charged to the \nStandalone Statement of the Profit and Loss.\nu. Research and de velopment:\nExpenditure on research and development activities is recognized in the Standalone Statement of Profit and Loss as \nincurred.Development expenditure is capitalized as part of cost of \nthe resulting intangible asset only if the expenditure can be \nmeasured reliably, the product or process is technically and \ncommercially feasible, future economic benefits are probable, \nand the Company intends to and has sufficient resources to \ncomplete development and to use or sell the asset. Otherwise, \nit is recognized in profit or loss as incurred. Subsequent to initial \nrecognition, the asset is measured at cost less accumulated \namortisation and any accumulated impairment losses, if any.\nv. Recent accounting pronouncements:\nOn March 23, 2022, the Ministry of Corporate Affairs (MCA) \nissued certain amendments and annual improvements to Ind \nAS. These amendments are applicable for accounting periods \nbeginning on or after April 1, 2022:\n- Ind AS 103 \u2013 Business Combinations \u2013 Reference to conceptual \nframework added\n-Ind AS 16 \u2013 Property, Plant and Equipment \u2013 Accounting for \nproceeds before an asset\u2019s intended use\n-Ind AS 37 \u2013 Provisions, Contingent Liabilities and Contingent\nAssets \u2013 Assessing if the contract is onerous\n-Annual improvements to Ind AS \u2013 Ind AS 109 (Financial \nInstruments) and Ind AS 116 (Leases).\nThe Company will evaluate the impact of the above, where applicable, on the financial statements and give impact of the same in the relevant period.", "start_char_idx": 0, "end_char_idx": 2709, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "72799ab3-7381-414c-899c-0cf284a9a0d3": {"__data__": {"id_": "72799ab3-7381-414c-899c-0cf284a9a0d3", "embedding": null, "metadata": {"page_label": "111", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "fb99bbef-68cc-46e6-a8eb-b9d39eab42fe", "node_type": null, "metadata": {"page_label": "111", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a82acd280a91b002ac3ad7a240bdb37df3046a622a23b76932d63d9948367c98"}, "3": {"node_id": "346c04a5-24c5-4396-82cb-82b848d0c0d9", "node_type": null, "metadata": {"page_label": "111", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c15f3eb3a73acb7a5dac6e096b95589fa7e44a5f76be46d61841dde7ba017b2d"}}, "hash": "4c7150c1684d75f7a0810396eac93111191f4187b1a8455ab20276dde55177eb", "text": "Sandhar Technologies Limited110\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n3. Property , plant and equipment\nParticulars Freehold \nLandBuildings  Plant and Equipment Office equipments Vehicles  Furnitures and FixturesT otal\nGross carrying value as at \n1 April 2020  11,397.48  18,851.04  42,643.81  1,897.33  637.17  870.44  76,297.27 \n Additions   4.08  677.85  5,068.78  73.39  114.99  14.60  5,953.69 \n Disposals  -   -    498.50  86.59  273.06  6.38  864.53 \n Balance as at 31 March 2021  11,401.56  19,528.89  47,214.09  1,884.13  479.10  878.66  81,386.43 \n Additions   366.77  573.99  8,392.03  225.23  56.26  99.59  9,713.87 \n Disposals  100.71  43.16  947.83  340.03  113.57  10.08  1,555.38 \n Balance as at 31 March 2022  11,667.62  20,059.72  54,658.29  1,769.33  421.79  968.17  89,544.92 \n Accumulated depreciation \n Balance as at 1 April 2020 -  2,832.27  16,495.98  1,081.47  308.76  348.21  21,066.69 \n Depreciation for the year -    839.55  4,606.29  326.11  103.98  92.97  5,968.90 \n Accumulated depreciation on \ndisposal  -   -    479.96  86.48  257.22  6.38  830.04 \n Balance as at 31 March 2021 -    3,671.82  20,622.31  1,321.10  155.52  434.80  26,205.55 \n Depreciation for the year -    874.07  5,099.35  266.03  114.36  92.69  6,446.50 \n Accumulated depreciation on disposal -    14.63  899.84  339.12  113.20  10.07  1,376.86 \n Balance as at 31 March 2022  -     4,531.26  24,821.82  1,248.01  156.68  517.42  31,275.19 \n Net carrying amount \n As at 31 March 2022  11,667.62  15,528.46  29,836.47 \n 521.32  265.11  450.75  58,269.73 \n As at 31 March 2021  11,401.56  15,857.07  26,591.78  563.03  323.58  443.86  55,180.88 \n3A.  Capital work-in-progress\nBalance as at 31 March 2022\nS. No CWIP Amount in CWIP for a period of\nLess than 1 Year 1-2 Years 2-3 Years More than 3 \nyearsT otal\n1 Projects in Progress  3,597.13  -   -    -    3,597.13 \n2 Project T emporarily \nsuspended -   -    -   -    -   \nOut of above, the projects which are overdue as per original plan:\nS. No CWIP T o be completed in\nLess than 1 Year 1-2 Years 2-3 Years More than 3 \nyearsT otal\n1 Projects in Progress (SMT \nLine) 1,906.16  -   -    -    1,906.16 \n Balance as at 31 March 2021\nS. No CWIP Amount in CWIP for a period of\nLess than 1 Year 1-2 Years 2-3 Years More than 3 \nyearsT otal\n1 Projects in Progress  736.42 ", "start_char_idx": 0, "end_char_idx": 2435, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "346c04a5-24c5-4396-82cb-82b848d0c0d9": {"__data__": {"id_": "346c04a5-24c5-4396-82cb-82b848d0c0d9", "embedding": null, "metadata": {"page_label": "111", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "fb99bbef-68cc-46e6-a8eb-b9d39eab42fe", "node_type": null, "metadata": {"page_label": "111", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a82acd280a91b002ac3ad7a240bdb37df3046a622a23b76932d63d9948367c98"}, "2": {"node_id": "72799ab3-7381-414c-899c-0cf284a9a0d3", "node_type": null, "metadata": {"page_label": "111", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4c7150c1684d75f7a0810396eac93111191f4187b1a8455ab20276dde55177eb"}}, "hash": "c15f3eb3a73acb7a5dac6e096b95589fa7e44a5f76be46d61841dde7ba017b2d", "text": "Years More than 3 \nyearsT otal\n1 Projects in Progress  736.42  -   -    -    736.42 \n2 Project T emporarily \nsuspended -   -    -   -   -", "start_char_idx": 2373, "end_char_idx": 2510, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d942249a-5064-4ad4-8090-648d8073b2c3": {"__data__": {"id_": "d942249a-5064-4ad4-8090-648d8073b2c3", "embedding": null, "metadata": {"page_label": "112", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6143d709-40bc-4426-8733-6c1c55498f73", "node_type": null, "metadata": {"page_label": "112", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "bbb02aebb94ac532502aacdbf95cc6b3eb98cba441bbd0dfea7eaa08881777a5"}, "3": {"node_id": "2c94b01b-a77d-4c18-a834-7209e50b40cc", "node_type": null, "metadata": {"page_label": "112", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c57f228d9b4b645ddbb95a19ea3af7ba3d41fb768bf5ebe83e7daf61e8985d41"}}, "hash": "34304340c902104e3c53bee095028477b08c7beaff1c73df2df678d602621ae6", "text": "111\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n3B. Title deeds of immovable properties not held in the name of the Company\nAs at 31 March 2022 \nS. \nNo.Relevant Line Item in the \nBalance SheetDescription of Item \nof PropertyGross Carrying \nValue  \n31 March \n2022Gross \nCarrying \nValue  \n31 March \n2021Title deeds \nheld in the \nName ofWhether title \ndeed holder \nis a promoter, \ndirector or relative of their relative \nof promoter/ \ndirector or \nemployee of promoter/ directorProperty \nheld sinceReason  for not being held in Name of the Company\n1  Property, \nplant and equipment - Land 12C& 13A, KIABD Industrial Area, Attibele Bangalore 30.98  30.98 Adeep Rolofoam LtdNo 28.12.2005\nThe Title deed is in the name of company i.e. Adeep Rolofoam Limited and Adeep Locks Limited. The valuation of the stamp duty was done by the Government agency. The Company is in the process of getting the name changed which is pending as on balance sheet date.2  Property, plant and equipment - Land 12C, KIABD Industrial Area, Attibele Bangalore 4.04  4.04 Adeep Locks LtdNo 28.12.2005\n3  Property, plant and equipment - Land Plot no. 640, P & T Quarters Road, Thiruvottiyur, Chennai-600019 21.31  21.31 Adeep Rolofoam LtdNo 28.12.2005\n4  Property, plant and equipment - Land Plot no 44-Sec -\ntor-3, IMT MANESAR,Gur -\ngaon 317.77  317.77 Adeep Rolofoam LtdNo 28.12.2005 The Company has filed an application in the Haryana State Industrial and Infrastructure Development Corporation for change the name which is pending as on balance sheet date.\n5  Property, plant and equipment - Land Plot no 24-Sec -\ntor-3, IMT MANESAR,Gur -\ngaon 192.69  192.69 Sandhar Auto Com -\nponents, LtdYes 28.12.2005 The Company has filed an application \nin the Haryana State Industrial and Infrastructure Development Corporation for change the name which is pending as on balance sheet date.\n6  Property, plant and equipment - Land Plot no 46A,Peenya 2nd phase, Industrial Area, Bangalore -   \n2,570.15 Mag Engineering Pvt LtdNo 01.04.2012\nValuation done by the Government agency for stamp duty amount during the current year and the same was deposited in the registrar office.7  Property, plant and equipment - Land Plot no 34B,Peenya 2nd phase, Industrial Area, Bangalore -   \n2,436.53 Mag Engineering Pvt LtdNo 01.04.2012\n8  Property, plant and equipment - Building 12C& 13A, KIABD Industrial Area, Attibele Bangalore\n 747.36  732.30 Adeep Rolofoam LtdNo 28.12.2005\nThe Title deed is in the name of company i.e. Adeep Rolofoam Limited and Adeep Locks Limited. The valuation of the stamp duty was done by the Government agency. The Company is in the process of getting the name changed which is pending as on balance sheet date.9  Property, plant and equipment - Building 12C, KIABD Industrial Area, Attibele BangaloreAdeep Locks LtdNo 28.12.2005\n10  Property, plant and equipment - Building Plot no. 640, P & T Quarters Road, Thiruvottiyur, Chennai-600019 53.17  53.17 Adeep Rolofoam LtdNo 28.12.2005\n11  Property, plant and equipment - Building Plot no 44-Sec -\ntor-3, IMT MANESAR,Gur -\ngaon 411.08  411.08 Adeep Rolofoam LtdNo", "start_char_idx": 0, "end_char_idx": 3228, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2c94b01b-a77d-4c18-a834-7209e50b40cc": {"__data__": {"id_": "2c94b01b-a77d-4c18-a834-7209e50b40cc", "embedding": null, "metadata": {"page_label": "112", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6143d709-40bc-4426-8733-6c1c55498f73", "node_type": null, "metadata": {"page_label": "112", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "bbb02aebb94ac532502aacdbf95cc6b3eb98cba441bbd0dfea7eaa08881777a5"}, "2": {"node_id": "d942249a-5064-4ad4-8090-648d8073b2c3", "node_type": null, "metadata": {"page_label": "112", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "34304340c902104e3c53bee095028477b08c7beaff1c73df2df678d602621ae6"}}, "hash": "c57f228d9b4b645ddbb95a19ea3af7ba3d41fb768bf5ebe83e7daf61e8985d41", "text": "411.08  411.08 Adeep Rolofoam LtdNo 28.12.2005 The Company has filed an application in the Haryana State Industrial and Infrastructure Development Corporation for change the name which is pending as on balance sheet date.\n12  Property, plant and equipment - Building Plot no 24-Sec -\ntor-3, IMT MANESAR,Gur -\ngaon 132.55  132.55 Sandhar Auto Com -\nponents, LtdYes 28.12.2005 The Company has filed an application in the Haryana State Industrial and Infrastructure Development Corporation for change the name which is pending as on balance sheet date.\n13  Property, plant and equipment - Building Plot no 46A,Peenya 2nd phase, Industrial Area, Bangalore -   \n1,878.04 Mag Engineering Pvt LtdNo 01.04.2012\nValuation done by the Government agency for stamp duty amount during the current year and the same was deposited in the registrar office.14  Property, plant and equipment - Building Plot no 34B,Peenya 2nd phase, Industrial Area, BangaloreMag Engineering Pvt LtdNo 01.04.2012", "start_char_idx": 3193, "end_char_idx": 4170, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "69aa962e-ca2f-4667-9b7d-987a852f33d5": {"__data__": {"id_": "69aa962e-ca2f-4667-9b7d-987a852f33d5", "embedding": null, "metadata": {"page_label": "113", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "ab38bfee-859b-4108-b56c-6793513684a3", "node_type": null, "metadata": {"page_label": "113", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "460fa3513181f4780f99c85bc083b5e6f1b382391b5c75e2d235c837602bada7"}, "3": {"node_id": "a97d1921-7fb2-455a-b181-18c8ecaddcc4", "node_type": null, "metadata": {"page_label": "113", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "e2d162c295ab51d309319ecb5094d371f24879758f27347065f78460318607ba"}}, "hash": "d8932c061f9efde0aca3ac40f108a7d7066a488590709cf4df50585448404e33", "text": "Sandhar Technologies Limited112\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n4. Right-of-use asset* \n Particulars  Leasehold Land  T otal \nGross carrying value\nBalance as at 1 April 2020  4,240.00  4,240.00 \nAdditions  962.05  962.05 \nBalance as at 31 March 2021  5,202.05  5,202.05 \nAdditions  835.79  835.79 \n Balance as at 31 March 2022  6,037.84  6,037.84 \nAccumulated amortization \nBalance as at 1 April 2020  674.84  674.84 \nDepreciation charge for the year  610.51  610.51 \nBalance as at 31 March 2021  1,285.35  1,285.35 \nDepreciation charge for the year  723.52  723.52 \nBalance as at 31 March 2022  2,008.87  2,008.87 \n Net carrying amount \n As at 31 March 2022  4,028.97  4,028.97 \n As at 31 March 2021  3,916.70  3,916.70 \n* Refer note 34 \n 5. Intangible assets\nParticulars  Computer \nsoftware  T echnical  \nknow-how  Goodwill*  T otal\nGross carrying value as at 1 April 2020  957.38  999.29  552.35  2,509.02 \n Additions   25.62  -   -    25.62 \n Disposals  9.68  -   -    9.68 \n Balance as at 31 March 2021  973.32  999.29  552.35  2,524.96 \n Additions  43.34  2,300.00 -    2,343.34 \n Disposals  436.09  288.17 -    724.26 \n Balance as at 31 March 2022  580.57  3,011.12  552.35  4,144.04 \n Accumulated amortization \n Balance as at 1 April 2020  596.31  570.78 -    1,167.09 \n Amortization for the year  141.78  140.27 -    282.05 \n Accumulated amortization on disposal  9.68  -   -    9.68 \n Balance as at 31 March 2021  728.41  711.05 -    1,439.46 \n Amortization for the year  91.08  194.47 -    285.55 \n Accumulated amortization on disposal  434.60  288.17 -    722.77 \n Balance as at 31 March 2022  384.89  617.35 -    1,002.24 \n Net carrying amount \n As at 31 March 2022  195.68  2,393.77  552.35  3,141.80 \n As at 31 March 2021  244.91  288.24  552.35  1,085.50 \n*Impairment testing of goodwill\nFor the purposes of impairment testing, goodwill is allocated to the Cash Generating Unit (CGU) which represents the lowest level at which \nthe goodwill is monitored for internal management reporting purposes.\nThe recoverable amount of the cash generating unit was based on its value in use. The value in use of this unit was determined to be higher than the carrying amount and an analysis of the calculation\u2019s sensitivity towards change in key assumptions did not identify any probable \nscenarios where the CGU recoverable amount would fall below their carry amount.\nValue in use was determined by discounting the future cash flows generated from the continuing use of the CGU. The calculation was based \non the following key assumptions:\ni. The anticipated annual revenue growth and margin included in the cash flow projections are based on past experience, actual operating \nresults and the 5-year business plan in all periods presented.\nii. The termina l growth rate ranges from 2% to 3% representing management view on the future long-term growth rate.\niii. Discount  rate ranging from", "start_char_idx": 0, "end_char_idx": 3021, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a97d1921-7fb2-455a-b181-18c8ecaddcc4": {"__data__": {"id_": "a97d1921-7fb2-455a-b181-18c8ecaddcc4", "embedding": null, "metadata": {"page_label": "113", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "ab38bfee-859b-4108-b56c-6793513684a3", "node_type": null, "metadata": {"page_label": "113", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "460fa3513181f4780f99c85bc083b5e6f1b382391b5c75e2d235c837602bada7"}, "2": {"node_id": "69aa962e-ca2f-4667-9b7d-987a852f33d5", "node_type": null, "metadata": {"page_label": "113", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "d8932c061f9efde0aca3ac40f108a7d7066a488590709cf4df50585448404e33"}}, "hash": "e2d162c295ab51d309319ecb5094d371f24879758f27347065f78460318607ba", "text": "management view on the future long-term growth rate.\niii. Discount  rate ranging from 7% to 13% for all periods presented was applied in determining the recoverable amount of the CGU. The \ndiscount rate was estimated based on past experience and companies average weighted average cost of capital.\nThe values assigned to the key assumptions represent the management\u2019s assessment of future trends in the industry and based on both \ninternal and external sources.", "start_char_idx": 2936, "end_char_idx": 3397, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d5cf9070-b362-4f7d-aed7-f4b3ebf47e76": {"__data__": {"id_": "d5cf9070-b362-4f7d-aed7-f4b3ebf47e76", "embedding": null, "metadata": {"page_label": "114", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "fcc34f52-3170-45c2-9ba8-cd3681c37811", "node_type": null, "metadata": {"page_label": "114", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "5253dde98dbc3deeb58e78fc24d91fbe897fb17c3147717defcdb4151800252b"}, "3": {"node_id": "a283c723-2cf6-4c2f-980c-25ae9873f4a2", "node_type": null, "metadata": {"page_label": "114", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a9fec694c8c7658fd39f2e19bece8698702295774c757f2f5ee5360bf73164ce"}}, "hash": "87af0e1c10bafa923eb5c771a65338f4179d12867a13165733599c183a219781", "text": "113\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n6.  Financial assets\n Particulars As at \n31 March 2022As at  \n1 March 2021\nInvestments\nA. Non-current Investments\nInvestments at cost \nInvestments in subsidiaries \n(I) Investment in equity shares (Unquoted) 47.95 Lacs  (31 March 2021: 47.95 Lacs) equity shares of Rs. 10/- each fully paid-up in \nSandhar T ooling Private Limited  387.19  387.19 \n32.48 Lacs (31 March 2021: 32.48 Lacs) equity shares of EUR. 1/- each fully paid-up in Sandhar T echnologies Barcelona SL  2,029.00  2,029.00 \n0.09 Lacs (31 March 2021: 0.09 Lacs) equity shares of Rs.10/- each fully paid-up in \nSandhar Strategic Systems Private Limited  1.00  1.00 \n0.10 Lacs (31 March 2021: 0.09 Lacs) equity shares of Rs.10/- each fully paid-up in \nSandhar Auto Castings Private Limited (formerly known as Sandhar Daeshin T echnologies \nPrivate Limited)@  1.00  -   \n350.00 Lacs (31 March 2021: NIL) equity shares of Rs.10/- each fully paid-up in Sandhar \nEngineering  Private Limited  3,500.00  -   \n309.96 Lacs (31 March 2021: 161.73 Lacs) equity shares of Rs. 10/- each fully paid-up in Sandhar Automotive Systems Private Limited (formerly known as Sandhar Daewha Automotive Systems Private Limited)#  1,666.16  -   \n0.0001.00 Lacs (31 March 2021: NIL ) equity shares of Rs.10/- each fully paid-up in Sandhar Auto Electric Solutions Private Limited  0.01  -   \nInvestments in joint ventures \n(II) Investment in equity shares (Unquoted) \n172.206 Lacs (31 March 2021: 161.979 Lacs) equity shares of Rs. 10/- each fully paid-up \nin Sandhar Han Sung T echnologies Private Limited  1,722.06  1,619.80 \n6.89 Lacs (31 March 2021: 6.89 Lacs) equity shares of Rs. 10/- each fully paid-up in \nSandhar Ecco Green Energy Private Limited  222.48  222.48 \n68.65 Lacs (31 March 2021: 68.65 Lacs) equity shares of Rs. 10/- each fully paid-up in Jinyoung Sandhar Mechatronics Private Limited  686.50  686.50 \n266.20 Lacs (31 March 2021: 153.2 Lacs) equity shares of Rs. 10/- each fully paid-up in \nSandhar Amkin Industries Private Limited  2,662.00  1,532.00 \nNIL (31 March 2021: 161.73 Lacs) equity shares of Rs. 10/- each fully paid-up in Sandhar  \nAutomotive Systems Private Limited (formerly known as Sandhar Daewha Automotive \nSystems Private Limited)#  -    1,617.31 \n0.107 Lacs (31 March 2021: 0.107 Lacs) equity shares of Rs. 10/- each fully paid-up in \nSandhar Daeshin Auto Systems Private Limited  1.07  1.07 \n97.845 Lacs (31 March 2021: 83.241 Lacs) equity shares of Rs. 10/- each fully paid-up in Sandhar Whetron Electronics Private Limited  978.45  832.41 \n100.84 Lacs (31 March 2021: 100.84 Lacs) equity shares of Rs. 10/- each fully paid-up in Kwangsung Sandhar T echnologies Private Limited  1,008.37  1,008.37 \n0.099 Lacs (31 March 2021: 0.099 Lacs) equity shares of Rs. 10/- each fully paid-up in \nSandhar", "start_char_idx": 0, "end_char_idx": 2957, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a283c723-2cf6-4c2f-980c-25ae9873f4a2": {"__data__": {"id_": "a283c723-2cf6-4c2f-980c-25ae9873f4a2", "embedding": null, "metadata": {"page_label": "114", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "fcc34f52-3170-45c2-9ba8-cd3681c37811", "node_type": null, "metadata": {"page_label": "114", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "5253dde98dbc3deeb58e78fc24d91fbe897fb17c3147717defcdb4151800252b"}, "2": {"node_id": "d5cf9070-b362-4f7d-aed7-f4b3ebf47e76", "node_type": null, "metadata": {"page_label": "114", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "87af0e1c10bafa923eb5c771a65338f4179d12867a13165733599c183a219781"}}, "hash": "a9fec694c8c7658fd39f2e19bece8698702295774c757f2f5ee5360bf73164ce", "text": "equity shares of Rs. 10/- each fully paid-up in \nSandhar Han Shin Automotive Private Limited  1.00  1.00 \n 27.50 Lacs (31 March 2021: 27.500 Lacs) equity shares of Rs. 10/- each fully paid-up in \nSandhar Han Shin Auto T echnologies Private Limited  275.00  275.00 \n4 Lacs (31 March 2021: 4 Lacs) equity shares of Rs. 100/- each fully paid-up in Winnercom Sandhar T echnologies Private Limited  400.00  400.00 \nNIL (31 March 2021: 0.09 Lacs) equity shares of Rs.10/- each fully paid-up in Sandhar \nAuto Castings Private Limited (formerly known as Sandhar Daeshin T echnologies Private \nLimited)@  -    1.00 \n0.98655 Lacs (31 March 2021: NIL) equity shares of Rs.10/- each fully paid-up in \nKwangsung Sandhar Automotive Systems Private Limited  98.66  -   \n Investments at fair value through profit and loss \n Investments in joint ventures \n(III)  Investments in Preference shares (Unquoted)", "start_char_idx": 2901, "end_char_idx": 3790, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "46ca8d0c-3ab6-4195-b89e-e770ccdd9be1": {"__data__": {"id_": "46ca8d0c-3ab6-4195-b89e-e770ccdd9be1", "embedding": null, "metadata": {"page_label": "115", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "dd0e3c19-6d63-47cf-9abf-86c6195bac6c", "node_type": null, "metadata": {"page_label": "115", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cb255fc309b3c1878f1d26ad3d4dd56e5fe72230441cb34d597cab79dc15bc09"}, "3": {"node_id": "46ac1f53-d75c-48f4-8f49-deab21570cb2", "node_type": null, "metadata": {"page_label": "115", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "0d6d9240744f8c023b36296d9016638a3f9acfe5e70eec9f30c0a9209f6d64e6"}}, "hash": "95b4183384197b5dd7ed0f8a3c869bc0dd61124bfc47c50df0f27754cfd3d8f6", "text": "Sandhar Technologies Limited114\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n Particulars As at \n31 March 2022As at  \n1 March 2021\n 23.43 Lacs (31 March 2021: 23.43) preference shares of Rs. 10/- each fully paid-up in \nSandhar Han Sung T echnologies Private Limited  234.38  234.38 \n65.03 Lacs (31 March 2021: 65.03 Lacs) preference shares of Rs. 10/- each fully paid-up in \nJinyoung Sandhar Mechatronics Private Limited  650.38  650.38 \n(IV) Non Trade investment (Unquoted) \n0.2 Lacs (31 March 2021: 0.2 Lacs) shares of Rs. 10/- each fully paid-up in VNM Polymers \nPrivate Limited  97.24  84.05 \n 16,621.95  11,582.94 \nLess: Aggregate amount of impairment in the value of investments* \nInvestment in Joint Ventures \n(i) In fully paid equity shares and preference shares  (256.60)  (144.17)\n T otal aggregate amount of impairment / sale of investments   (256.60)  (144.17)\n T otal investments  16,365.35  11,438.77 \n Aggregate value of unquoted investments  16,621.95  11,582.94 \n Aggregate amount of impairment in value of investments  (256.60)  (144.17)\n Current  -   -   \n Non-Current  16,365.35  11,438.77 \n*Breakup of impairment in the value of investments \n1. During the year ended 31 March 2022, the company performed an impairment assessment of its investment in equity shares and \npreference shares of Jinyoung Sandhar Mechatronics Private Limited to compute the fair value of its investment. Based on management\u2019s \nassessment, as the fair value of the investment was lower than the carrying amount of the investment, an impairment charge of Rs. \n110.36 Lacs was recognized in the standalone financial statements as an exceptional item in Statement of Profit and Loss.\n2. During the year ended 31 March 2020, the Company noted an impairment trigger on account of proposed discontinuation of business \nin its joint venture company (\u2018Sandhar Ecco Green Energy Private Limited\u2019). Company performed an impairment assessment of \nits investment in equity shares of Sandhar Ecco Green Energy Private Limited to compute the fair value of its investment. Based on \nmanagement\u2019s assessment, as the fair value of the investment was lower than the carrying amount of the investment, an impairment \ncharge of Rs. 143.17 Lacs (31 March 2019 Rs. 148.05 Lacs) was recognized in the standalone financial statements. In absence of \nvisibility of business in the joint venture, the financial statements of the JV have been prepared on non going concern basis, where the \nassets and liabilities have been disclosed as a realizable basis. During the current year the Investment in joint venture has been shown at \nthe realisable value.\n3. During the year ended 31 March 2021, Sandhar Han Shin Automotive Private Limited, a joint venture of the company was struck off \nunder section 248 of the Companies Act, 2013. Hence company noted an impairment of investment amounting Rs. 1.00 Lacs.  \n4. During the year ended 31 March 2022, Sandhar Strategic Systems Private Limited, a wholly owned subsidiary of the company and \nSandhar Daeshin Auto Systems Private Limited, a joint venture of the company, was struck off under section 248 of the Companies Act, \n2013. Hence company noted an impairment of investments amounting Rs. 2.07 Lacs.  \n#The Company owned 52.18% shareholding in joint venture Sandhar Automotive Systems Private Limited (formerly known as Sandhar \nDaewha Automotive Systems Private Limited) and has purchased the remaining 47.82% stake from joint venture partner", "start_char_idx": 0, "end_char_idx": 3576, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "46ac1f53-d75c-48f4-8f49-deab21570cb2": {"__data__": {"id_": "46ac1f53-d75c-48f4-8f49-deab21570cb2", "embedding": null, "metadata": {"page_label": "115", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "dd0e3c19-6d63-47cf-9abf-86c6195bac6c", "node_type": null, "metadata": {"page_label": "115", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cb255fc309b3c1878f1d26ad3d4dd56e5fe72230441cb34d597cab79dc15bc09"}, "2": {"node_id": "46ca8d0c-3ab6-4195-b89e-e770ccdd9be1", "node_type": null, "metadata": {"page_label": "115", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "95b4183384197b5dd7ed0f8a3c869bc0dd61124bfc47c50df0f27754cfd3d8f6"}}, "hash": "0d6d9240744f8c023b36296d9016638a3f9acfe5e70eec9f30c0a9209f6d64e6", "text": "and has purchased the remaining 47.82% stake from joint venture partner for Rs. 48.84 \nLacs on 28 December 2021 through share purchase deed. Accordingly, Sandhar Automotive Systems Private Limited (formerly known \nas Sandhar Daewha Automotive Systems Private Limited) becomes wholly owned subsidiary w.e.f. 28 December 2021. The Company \nhas recognised a tax of Rs 180.22 Lacs on net gain on acquisition of shares as per Income T ax Act, 1961.  \n@ The Company has obtained control in Sandhar Auto Castings Private Limited (formerly known as Sandhar Daeshin T echnologies \nPrivate Limited) on 1 October 2021 and hence it becomes wholly owned subsidiary w.e.f. 1 October 2021.", "start_char_idx": 3505, "end_char_idx": 4179, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "cdc11121-703d-4ff6-bc3b-6db38171bb12": {"__data__": {"id_": "cdc11121-703d-4ff6-bc3b-6db38171bb12", "embedding": null, "metadata": {"page_label": "116", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5448a293-ba72-4fe9-9194-c225a4e2d98b", "node_type": null, "metadata": {"page_label": "116", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ac16956ec25621c1eeeffd26e670da44e4766e46cf00e429508a78678eca9fd1"}}, "hash": "aa5fd6f728f9b4a9858dd3dcd761a85514100d501617b26bce38810d09eb2867", "text": "115\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n Particulars As at \n31 March 2022As at 31 March \n2021\nB.  Loans \n Loans recoverable from related parties- Current  -    638.18 \n Loans to employees - Current  41.48  40.40 \n T otal loans  41.48  678.58 \n Break up of total loans \n(a) Secured, considered good;  -   -   \n(b) Unsecured, considered good; and  41.48  678.58 \n(c) Doubtful  -   -   \n 41.48  678.58 \n Less: loss allowance  -   -   \n 41.48  678.58 \n Current  41.48  678.58 \n Particulars As at 31 March \n2022As at  31 March \n2021\n C.  Trade receivables (unsecured and considered good, unless otherwise stated) \nTrade receivables*  37,216.55  31,286.21 \nUnbilled Reveune  3,442.71  3,546.49 \nT otal trade receivables  40,659.26  34,832.70 \nTrade Receivables ageing schedule as on March 31, 2022\nParticularsOutstanding for the following periods from due date of payments  T otal \nLess than 6 \nmonths6 months - \n1  year1-2 year 2-3 YearsMore than \n3 years\ni) Undisputed Trade receivables- considered good  40,656.43  1.40  1.43  -    -    40,659.26 \nii) Undisputed Trade receivables- which have \nsignificant increase in credit risk -    -    -    -    -    -   \niii) Undisputed Trade Receivables- credit Impaired  -    -    -    -    -    -   \niv) Disputed Trade Receivables- considered good  -    -    -    -    -    -   \nv) Disputed Trade receivables- which have significant increase in credit risk -    -    -    -    -    -   \nvi) Disputed Trade Receivables- credit Impaired  -    -    -    -    -    -   \nTrade Receivables ageing schedule as on March 31, 2021\nParticularsOutstanding for the following periods from due date of \npayments T otal \nLess than 6 \nmonths6 months \n- 1  year1-2 year2-3 \nYearsMore \nthan 3 \nyears\ni) Undisputed Trade receivables- considered good  34,787.87  17.20  14.04  6.97  6.62  34,832.70 \nii) Undisputed Trade receivables- which have \nsignificant increase in credit risk -   -    -   -    -   -   \niii) Undisputed Trade Receivables- credit Impaired  -   -    -   -    -   -   \niv) Disputed Trade Receivables- considered good  -   -    -   -    -   -   \nv) Disputed Trade receivables- which have \nsignificant increase in credit risk -   -    -   -    -   -   \nvi) Disputed Trade Receivables- credit Impaired  -   -    -   -    -   -   \n* For explanations on the Company\u2019s credit risk management processes, refer to Note -37", "start_char_idx": 0, "end_char_idx": 2494, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "33b552aa-aefd-45a1-87ad-1c23e8f4dbfb": {"__data__": {"id_": "33b552aa-aefd-45a1-87ad-1c23e8f4dbfb", "embedding": null, "metadata": {"page_label": "117", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "2ab3796b-fb77-4108-862e-12247b8e6b45", "node_type": null, "metadata": {"page_label": "117", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "6bca67fcee7de2ea6796a84112fca073e37ef08b67a96e63cb6e67a4c161bcaa"}}, "hash": "15ea2a56663c19878020581f2dab091e837ad4a6d0cb7fbe8c7f28721abc5237", "text": "Sandhar Technologies Limited116\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n Particulars As at \n31 March 2022As at \n31 March 2021\nD.  Cash and cash equivalents \n Balances with banks: \n\u2013 In current accounts  16.40  73.07 \n Cash on hand  7.50  14.28 \n T otal Cash and cash equivalents  23.90  87.35 \n Particulars As at \n31 March 2022As at 31 March \n2021\n E.  Other Bank balances \n In current account for equity dividend  1.07  0.74 \n Deposits with original maturity for  more than 3 months but less than 12 months*  83.10  80.60 \n T otal other bank balances  84.17  81.34 \n*These deposits are held as margin money deposits with government authorities.\n Particulars As at 31 March \n2022As at 31 March \n2021\n F.  Other financial assets \n Security deposits - Non current   1,078.07  986.27 \n Interest accrued but not due on fixed deposits  20.25  16.08 \n Other advances recoverable  94.58  104.73 \n T otal other financial assets  1,192.90  1,107.08 \n Current  40,923.64  35,800.78 \n Non-current  17,443.42  12,425.04 \n T otal financial assets (A+B+C+D+E+F)  58,367.06  48,225.82 \n Break up of financial assets carried at amortised cost  Security Deposits  1,078.07  986.27 \n T otal financial assets carried at amortised cost  1,078.07  986.27 \n7. In ventories\n(Valued at lower of cost and net realizable value)\n Particulars As at \n31 March 2022As at \n31 March 2021\n Raw materials {includes goods in transit of Rs. 575.70 Lacs (31 March 2021: Rs. 756.43 Lacs)}  11,302.47  9,749.35 \n Work in progress  1,249.07  636.15 \n Finished goods {includes goods in transit of Rs. 458.97 Lacs (31 March 2021: Rs. 628.84 Lacs)}  1,937.88  1,902.83 \n Stores and spares  1,165.52  1,133.78 \n 15,654.94 13,422.11 \n Provision for inventory obsolescence  (25.00)  (25.00)\nT otal inventories at the lower of cost and net realisable value  15,629.94  13,397.11", "start_char_idx": 0, "end_char_idx": 1949, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f937e936-8f6b-4904-8c3f-fe1573126599": {"__data__": {"id_": "f937e936-8f6b-4904-8c3f-fe1573126599", "embedding": null, "metadata": {"page_label": "118", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6d3ac563-0807-4f1d-8259-3a35b4a27800", "node_type": null, "metadata": {"page_label": "118", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "051c444a8517ef0360f6deae8c30c3053f322d3cfb224da43eabf8a824b8839c"}}, "hash": "051c444a8517ef0360f6deae8c30c3053f322d3cfb224da43eabf8a824b8839c", "text": "117\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n8. Other assets\n Particulars As at \n31 March 2022As at \n31 March 2021\n Other non - current assets\n A.  Capital advances \n (Unsecured and considered good, unless otherwise stated) \n Unsecured, considered good.  198.73  176.04 \n T otal capital advances  198.73  176.04 \n B.  Income-tax asset \n (Unsecured and considered good, unless otherwise stated) \n Advance income-tax (net of provision for taxation) (refer note 15)  444.13  502.34 \n 444.13  502.34 \n T otal other non - current assets (A+B)  642.86  678.38 \n Other current assets \nC.  Other advances \n Unsecured, considered good.  672.84  521.18 \n Doubtful  -   -   \n T otal other advances  672.84  521.18 \n Less: Loss allowance  -   -   \n T otal net other advances  672.84  521.18 \nD.  Prepaid expenses  Prepaid expenses  478.23  269.99 \n 478.23  269.99 \n E.  Balance with statutory / government authorities \n (Unsecured and considered good, unless otherwise stated) \n Unsecured, considered good  1,299.95  486.77 \n T otal balance with statutory / government authorities  1,299.95  486.77 \n F.  Plan Asset \n Plan asset over defined benefit obligation  -    160.78 \n T otal Balance in Plan Assets  -    160.78 \n T otal other current assets (C+D+E+F)  2,451.02  1,438.72 \n Current  2,451.02  1,438.72 \n Non-current  642.86  678.38 \n9. Share capital \n Particulars  As at \n31 March 2022 As at \n31 March 2021 \n A. Authorised share capital \n680 lacs equity shares of Rs.10 each \n(31 March 2021: 680 lacs equity shares of Rs.10 each) 6,800.00  6,800.00 \n2 lacs preference shares of Rs.100 each (31 March 2021: 2 lacs preference shares of Rs.100 each) 200.00  200.00 \n 7,000.00  7,000.00\n B.  Issued, subscribed and fully paid equity share capital \n Particulars  As at \n31 March 2022 As at \n31 March 2021\n601.91 lacs equity shares of Rs. 10 each fully paid up (31 March 2021: 601.91 lacs equity \nshares of Rs. 10 each) 6,019.07  6,019.07\n 6,019.07  6,019.07", "start_char_idx": 0, "end_char_idx": 2085, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ad62d0cf-9d6a-464c-9bbd-82d2368d9643": {"__data__": {"id_": "ad62d0cf-9d6a-464c-9bbd-82d2368d9643", "embedding": null, "metadata": {"page_label": "119", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "74bd5d34-fa69-408e-b8b1-20e6f912e534", "node_type": null, "metadata": {"page_label": "119", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f47d184700b9d107e10e6cfbbdc1677d0ba7c16715eb3326f0a854e93568d6af"}, "3": {"node_id": "8a44852a-cbe0-4fc0-98aa-cff592571fdd", "node_type": null, "metadata": {"page_label": "119", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "80451e1c52e186d25f8db5a1104edfd4b2157f08104faa4b0699736c5612375d"}}, "hash": "08bb1c8904122de9070743572d5c24ccad9695831277e11020ccf7cb1cc42252", "text": "Sandhar Technologies Limited118\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n C.  Reconciliation of the equity share outstanding at beginning and at end of the year \n Particulars  As at \n31 March 2022As at \n31 March 2021\n Number  Rs. in Lacs  Number  Rs. in Lacs \n Equity shares outstanding at the beginning of the year 601.91 6019.07  601.91 6019.07\n Issued during the year  - -  - -   \n Outstanding at the end of the year  601.91 6019.07  601.91 6019.07\nRights, preferences and restrictions attached to equity shares  \nThe Company has one class of equity shares having par value of Rs.10 per share (31 March 2021: Rs.10 per share). Each holder of equity \nshares is entitled to one vote per share. The Company declares and pays dividend in Indian rupees.\nThe company has paid final dividend of Rs. 1.00 per equity share of face value Rs. 10 each, which was declared on 21 May 2021. \nIn the event of liquidation of the Company, the share holders of equity shares will be entitled to receive remaining assets of the Company, \nafter distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by the share holders.\n D.  Details of shareholders holding more than 5% shares in the compan y \n Particulars  No. of shares in Lacs % of shareholding\n Jayant Davar*  314.31 52.22%\n* 90,909 Equity Shares are held by Mr. Jayant Davar in his Capacity as proprietor of Sandhar Enterprises \nDetails of shares held by promoters as at 31st March 2022\n Particulars No. of shares \nin Lacs (1 April \n2021)  Change during \nthe yearNo. of shares in \nLacs (31 March \n2022)% change during \nthe year% of \nshareholding\nJayant Davar  314.15  0.16  314.31  0.05%  52.22%\nMonica Davar  26.23  -    26.23 0.00% 4.36%\nNeel Jay Davar  15.56  -    15.56 0.00% 2.59%\nDharmendar Nath  Davar  8.40  -    8.40 0.00% 1.39%\nSantosh Davar  7.86  -    7.86 0.00% 1.31%\nPoonam Juneja  0.62  -    0.62 0.00% 0.10%\nSanjeevni Impex Private Limited  16.85  -    16.85 0.00% 2.80%\nYSG Estates Private Limited  16.62  -    16.62 0.00% 2.76%\nSandhar Infosystems Limited  7.94  -    7.94 0.00% 1.32%\nJubin Finance And Investment Ltd  5.74  -    5.74 0.00% 0.95%\nSandhar Estates Private Limited  3.50  -    3.50 0.00% 0.58%\nDetails of shares held by promoters as at 31st March 2021\n Particulars No. of shares \nin Lacs (1 April \n2020) Change during \nthe yearNo. of shares in \nLacs (31 March \n2021) % change during \nthe year% of \nshareholding\nJayant Davar  313.75  0.40  314.15 0.13% 52.19%\nMonica Davar  26.23  -    26.23 0.00% 4.36%\nNeel Jay Davar  15.56  -    15.56 0.00% 2.59%\nDharmendar Nath  Davar  8.40  -    8.40 0.00% 1.39%\nSantosh Davar ", "start_char_idx": 0, "end_char_idx": 2765, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8a44852a-cbe0-4fc0-98aa-cff592571fdd": {"__data__": {"id_": "8a44852a-cbe0-4fc0-98aa-cff592571fdd", "embedding": null, "metadata": {"page_label": "119", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "74bd5d34-fa69-408e-b8b1-20e6f912e534", "node_type": null, "metadata": {"page_label": "119", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f47d184700b9d107e10e6cfbbdc1677d0ba7c16715eb3326f0a854e93568d6af"}, "2": {"node_id": "ad62d0cf-9d6a-464c-9bbd-82d2368d9643", "node_type": null, "metadata": {"page_label": "119", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "08bb1c8904122de9070743572d5c24ccad9695831277e11020ccf7cb1cc42252"}}, "hash": "80451e1c52e186d25f8db5a1104edfd4b2157f08104faa4b0699736c5612375d", "text": " 8.40 0.00% 1.39%\nSantosh Davar  7.86  -    7.86 0.00% 1.31%\nPoonam Juneja  0.62  -    0.62 0.00% 0.10%\nSanjeevni Impex Private Limited  16.85  -    16.85 0.00% 2.80%\nYSG Estates Private Limited  16.62  -    16.62 0.00% 2.76%\nSandhar Infosystems Limited  7.94  -    7.94 0.00% 1.32%\nJubin Finance And Investment Ltd  5.74  -    5.74 0.00% 0.95%\nSandhar Estates Private Limited  3.50  -    3.50 0.00% 0.58%", "start_char_idx": 2733, "end_char_idx": 3138, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ed5fc945-9aae-45b4-8d69-1a903cf95105": {"__data__": {"id_": "ed5fc945-9aae-45b4-8d69-1a903cf95105", "embedding": null, "metadata": {"page_label": "120", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "19e262c2-5026-4f70-ac37-43caab5fb5a6", "node_type": null, "metadata": {"page_label": "120", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "9b0788e8f83bbee71312f7454fb5a74cb6cd7c65e1b97e03cf3cb64759ac7525"}}, "hash": "9b0788e8f83bbee71312f7454fb5a74cb6cd7c65e1b97e03cf3cb64759ac7525", "text": "119\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n10. Other equity\n Particulars As at 31 March \n2022 As at 31 March \n2021\nCapital reserve \nAt the beginning and end of the year  2,653.66  2,653.66 \nSecurities Premium\nBalance at the beginning of the year  27,859.67  27,859.67 \nLess: Share issue expenses  -   -   \nBalance at the end of the year  27,859.67  27,859.67 \nRetained earnings\nBalance at the beginning of the year  44,141.64  39,222.45 \nAdd: Profit for the year  6,142.68  6,523.20 \nOther comprehensive loss - Re-measurement of defined benefit liabilities  (220.43)  (400.20)\nLess: Dividend on equity shares (Final)  (601.91)  (451.43)\nLess: Dividend on equity shares (Interim)  -    (752.38)\nBalance at the end of the year  49,461.98  44,141.64 \nT otal of other equity  79,975.31  74,654.97 \nNature and purpose of other equity\n1. Capital Reserv e: \nThis represents Capital reserve created during the year ended 31 March 2013, consequent to the approval by the Hon\u2019ble High Court of \nDelhi of the scheme of amalgamation of MAG Engineering Private Limited with the Company and will be utilised as per the requirements \nof the Companies Act, 2013.\n2. Securities premium:\nSecurities premium is used to record the premium received on issue of shares. It is utilised in accordance with the provisions of the \nCompanies Act, 2013.\n3.\t Remeasurements \tof\tdefined\tbenefit\tobligation:\nRemeasurements of defined benefit obligation comprises actuarial gains and losses.\n4. Retained earnings\nThis represents the cumulative profits/(losses) of the Company.", "start_char_idx": 0, "end_char_idx": 1684, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "73914edd-be30-4bc0-ad45-6d453c09de4d": {"__data__": {"id_": "73914edd-be30-4bc0-ad45-6d453c09de4d", "embedding": null, "metadata": {"page_label": "121", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "f4db10cf-f5a1-4fa5-bdb3-0cd78d668036", "node_type": null, "metadata": {"page_label": "121", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "124ac2d6c6d87d005b4e4b9bbd21b0ea07b26636a4c4dd0681ca8e800dedbd4c"}, "3": {"node_id": "5ee2d002-e75d-45cb-a728-2b06a67943fa", "node_type": null, "metadata": {"page_label": "121", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "538e25f6b22a40c79215776d1243a73feeb390dee156dc2dd7a0e7a3163b4ed1"}}, "hash": "a95e034302408272c099d045e699354d2bde04b00867b6bd2a04da1863828d72", "text": "Sandhar Technologies Limited120\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n11. Borrowings\nParticulars  As at \n31 March 2022 As at \n31 March 2021 \nNon-current borrowings\nT erm Loans\nIndian rupee loan from banks (secured) (refer note A)  7,031.25  - \nIndian rupee loan from others (secured) (refer note B)  2,000.00  - \nIndian rupee loan from banks (secured) (refer note C)  -    5.31 \nT otal non-current borrowings  9,031.25  5.31 \nSecured  9,031.25  5.31 \nUnsecured  -   -   \nCurrent borrowings\na) Current maturities of long term loansIndian rupee loan from banks (secured) (refer note A)  468.75  - \nIndian rupee loan from banks (secured) (refer note C)  5.31  18.54 \nT otal Current maturities of long term loans  474.06  18.54 \nb) Cash credit from banks (secured) (refer note D)  9,290.70  4,305.79 \nc) Cash credit from banks (unsecured) (refer note E)  5,000.00  -   \nT otal current borrowings  14,764.76  4,324.33 \nAggregate secured loans  9,764.76  4,324.33 \nAggregate unsecured loans  5,000.00  -   \nParticulars  As at \n31 March 2022 As at \n31 March 2021 \nT erms of borrowings: \n(A) T erm loan from CITI Bank Indian rupee Loan of Rs. 750,000,000 carries interest rate of 5.75% \np.a. The loan is repayable in 16 quarterly installments of Rs. 46,875,000 from January, 2023 7,500.00  -   \n(B) T erm loan from Bajaj Finserve Ltd Indian rupee Loan of Rs. 200,000,000 carries interest rate of \n5.75%-6.00% p.a. The loan is repayable in 16 quarterly installments of Rs. 125,00,000 from April, \n2023  2,000.00  -   \n(C) Vehicle loan are from banks are secured by hypothecation of the financed vehicle.  5.31  23.85 \n(D) Cash credits from banks are secured by way of first pari passu charge on the  inventory and books \ndebts of the company. 9,290.70  4,305.79 \n(E) Cash credit from Federal Bank  5,000.00  - \nAbove term loans are secured by:\n1. First pari passu charge on the entire present and future movable property, plant and equipment of the borrower excluding those \nassets which are specifically funded by other lenders/Financial Institutions\n2. First pari passu charge on im movable properties, of the borrower as detailed below: \ni. 4, HSIDC Industrial Area, Delhi Gurgaon Road, Gurgaon\nii. 3, HSIDC Industrial Area, Delhi Gurgaon Road, Gurgaoniii. Plant at Village Dhumaspur, P .O Badshahpur, Gurgaoniv. Plot no. 24, Sector 3, IMT Manesar, Haryana\nv. Plot no. 44, Sector 3, IMT Manesar, Haryana\nvi. Plot no. 8, Bommasandra- Jigani Link Road Industrial Area, Hubli\nvii. Plot # 12c, Sy No. 47 & 50, KIADB, Bangalore\nviii. Plot # 13a, Sy No. 47 & 50, KIADB, Bangalore\nix. Sandhar Himachal, Bharatgarh Road, T ehsil Nalagarh, District Solan, Himachal Pradesh\nx. Plot No. 7A, KIADB Industrial Area, Attibele Hobli,", "start_char_idx": 0, "end_char_idx": 2832, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5ee2d002-e75d-45cb-a728-2b06a67943fa": {"__data__": {"id_": "5ee2d002-e75d-45cb-a728-2b06a67943fa", "embedding": null, "metadata": {"page_label": "121", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "f4db10cf-f5a1-4fa5-bdb3-0cd78d668036", "node_type": null, "metadata": {"page_label": "121", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "124ac2d6c6d87d005b4e4b9bbd21b0ea07b26636a4c4dd0681ca8e800dedbd4c"}, "2": {"node_id": "73914edd-be30-4bc0-ad45-6d453c09de4d", "node_type": null, "metadata": {"page_label": "121", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a95e034302408272c099d045e699354d2bde04b00867b6bd2a04da1863828d72"}}, "hash": "538e25f6b22a40c79215776d1243a73feeb390dee156dc2dd7a0e7a3163b4ed1", "text": "Plot No. 7A, KIADB Industrial Area, Attibele Hobli, Anekal T aluk, Bangalore\n3. Second Pari passu charge on entire present and future current assets of the borrower other than vehicles which are  financed \nexclusively by other lenders. ;Unless mentioned otherwise\nDisclosures as per revised schedule III:\n1. The Company has utilised the borrowings for the purpose it was taken\n2. The quarterly returns/ statements of current assets filed with the banks/ financial institutions are in agreement with the books of \naccounts.", "start_char_idx": 2781, "end_char_idx": 3303, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "1ad76127-334f-4c4d-b80a-d632005c0f19": {"__data__": {"id_": "1ad76127-334f-4c4d-b80a-d632005c0f19", "embedding": null, "metadata": {"page_label": "122", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "ec409947-78e3-49d6-be8d-4cffa1d2023a", "node_type": null, "metadata": {"page_label": "122", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "171587a3c914b8a02fc69ff44022eae80ff34c065b9b6b81c995c113d89802c5"}}, "hash": "0d78b3498cbaeaeeff1a8ea4afd5a74e1a269a6400ead547f65937730c35fda3", "text": "121\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n12. T rade payables\nParticulars  As at  \n31 March 2022 As at \n31 March 2021 \nT otal outstanding dues of micro enterprises and small enterprises (refer note 40)  11,301.89  3,832.45 \nT otal outstanding dues of creditors other than micro enterprises and small enterprises  15,618.01  25,536.90 \nAcceptances*  2,121.18  3,764.01 \nT otal trade payables  29,041.08  33,133.36 \nTerms\tand\tconditions \tof\tthe\tabove\tfinancial \tliabilities:\nFor explanations on the Company\u2019s credit risk management processes, refer to Note 37.\n*Acceptances are arrangements where operational suppliers of goods and services are initially paid by banks/ financial institutions while the \nCompany continues to recognise the liability till settlement with the banks/financial institutions,which are normally effected within a period \nof 90 days.\nTrade Payables ageing schedule as on March 31, 2022\nParticularsOutstanding for following periods from due date of payment\n Less than 1 \nYear  1 - 2 Years  2 - 3 Years  More than \n3 Years T otal\n(i) MSME  11,264.89  21.13  7.78  8.09  11,301.89 \n(ii) Others  17,706.24  9.72  2.37  20.86  17,739.19 \n(iii) Disputed dues \u2014 MSME  -   \n(iv) Disputed dues \u2014 Others  -   \nTrade Payables ageing schedule as on March 31, 2021\nParticularsOutstanding for following periods from due date of payment\n Less than 1 \nYear  1 - 2 Years  2 - 3 Years  More than \n3 Years T otal\n(i) MSME  3,827.17  5.28  -   -    3,832.45 \n(ii) Others  29,238.22  24.84  9.39  28.46  29,300.91 \n(iii) Disputed dues \u2014 MSME  -  -  -   -    -   \n(iv) Disputed dues \u2014 Others  -  -  -   -    -   \n13.\tOther \tfinancial \tliabilities\n Particulars As at \n31 March 2022 As at 31 March \n2021 \nFinancial liabilities at amortised cost\nPayables for capital goods  1,091.86  667.84 \nInterest accrued but not due  0.03  0.14 \nInterest accrued and due on borrowings  25.66  2.13 \nUnpaid equity dividend  1.07  0.74 \nSecurity deposit payable-Current  81.95  81.87 \nProvision for Interest - MSMED (refer note 40)  128.38  74.19 \nLease liabilities - non current (refer note 34)  1,204.74  1,217.02 \nLease liabilities - current (refer note 34)  762.10  613.86 \nT otal financial liabilities at amortised cost  3,295.79  2,657.79 \nCurrent  2,091.05  1,440.77 \nNon-current  1,204.74  1,217.02", "start_char_idx": 0, "end_char_idx": 2432, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "91b905ce-e038-4d2b-bff5-536f4298211d": {"__data__": {"id_": "91b905ce-e038-4d2b-bff5-536f4298211d", "embedding": null, "metadata": {"page_label": "123", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "e92cac55-f865-4210-bc49-610ee058439f", "node_type": null, "metadata": {"page_label": "123", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "0ca92dfd1266becb2cbd5743ac3cdfc9685a4bc426c32b7068e7350edc40e45b"}}, "hash": "0ca92dfd1266becb2cbd5743ac3cdfc9685a4bc426c32b7068e7350edc40e45b", "text": "Sandhar Technologies Limited122\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n14.  Other current liabilities \n Particulars As at 31 March \n2022 As at 31 March \n2021\n Statutory dues  1,135.35  1,407.82 \n Advance from customers  480.40  388.16 \n T otal  1,615.75  1,795.98 \n Current  1,615.75  1,795.98 \n Non-current  -   -   \n15. Provisions\n Particulars As at 31 March \n2022As at 31 March \n2021\n Provision for employee benefits \n Provision for gratuity (refer note 30)  173.46  -   \n Provision for leave benefits  695.59  641.53 \n Other provisions  Provision for income tax (net of tax paid) (refer note 8B)  609.51  380.95 \n Provision for warranties*  64.94  51.24 \n T otal  1,543.50  1,073.72 \n T otal Income tax liabilities  609.51  380.95 \n T otal Current provision  933.99  692.77 \n*Provision for warranties \n At the beginning of the year  51.24  52.87 \n Accrued during the year  91.23  52.81 \n Utilized during the year  (77.53)  (54.44)\n At the end of the year  64.94  51.24 \n*Provision is recognized for expected warranty claims on products sold during the last two to five years, based on past experience of level \nof repairs and returns. It is expected that the most of this cost will be incurred in the next financial year. Assumption used to calculate the \nprovision for warranties were based on current sales level and current information available about returns based on the two to five year \nwarranty period for all products sold.\n16.  Deferred tax liabilities (net)\n Particulars As at \n31 March 2022As at \n31 March 2021\n Items leading to creation of deferred tax assets \n-Post-employment benefits  219.00  161.00 \n-Provision for doubtful debt & advances  75.00  75.00 \n-Employee benefits  115.00  117.00 \n-Fair value measurement  34.00  -   \n -Impact of IND-AS 116  42.75  43.08 \n T otal deferred tax assets  485.75  396.08 \n Items leading to creation of deferred tax liabilities \n-Property, plant and equipment: Impact of difference between tax and depreciation/amortization \ncharged for the financial reporting  1,327.75  1,391.08 \n T otal deferred tax liabilities  1,327.75  1,391.08 \n Deferred tax assets/(liabilities)  (842.00)  (995.00)\n MAT Credit entitlement  -   -   \n Net deferred tax liabilities  (842.00)  (995.00)", "start_char_idx": 0, "end_char_idx": 2352, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "20008d89-9b8a-49a7-a759-0b7696158e0f": {"__data__": {"id_": "20008d89-9b8a-49a7-a759-0b7696158e0f", "embedding": null, "metadata": {"page_label": "124", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "7287ddfc-25be-4bf9-890c-020b9690d2cb", "node_type": null, "metadata": {"page_label": "124", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "92e7a53b764257156dd3d3e62486aa405929ed6ef14b794bf03d207e37a89751"}}, "hash": "92e7a53b764257156dd3d3e62486aa405929ed6ef14b794bf03d207e37a89751", "text": "123\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n17.  Re venue from operations \n Particulars  For the year ended  \n31 March 2022  For the year ended  \n31 March 2021 \n Sale of products  189,275.57  1,54,489.52 \n Sale of services  2,100.74  2,079.48 \n Other operating revenue \n Scrap sale  2,725.27  1,961.80 \n Revenue from operations  1,94,101.58  1,58,530.80 \n18. Other income \n Particulars  For the year ended  \n31 March 2022  For the year ended  \n31 March 2021 \n Other non-operating income  Dividend income on long-term investments  23.98  137.03 \n Profit on sale of property, plant and equipment  40.25  42.74 \n Foreign exchange fluctuation gain (net)  -  46.38 \n Interest from bank  8.13  10.35 \n Interest from others  116.81  137.96 \n Interest income on security deposits mearsured at amortised cost   -  45.03 \n Gain on investments carried at fair value through profit or loss  13.19  32.73 \n Other miscellaneous income  312.70  487.11 \n 515.06  939.33 \n19.  Cost of r aw material and components consumed\nRaw material and components consumed\nParticulars  For the year ended  \n31 March 2022  For the year ended  \n31 March 2021 \nInventory at the beginning of the year  9,749.35  8,477.99 \nAdd: Purchases during the year  133,072.35  103,182.08 \n 142,821.70  111,660.07 \nLess: Inventory at the end of the year  11,302.47  9,749.35 \nCost of raw material and components consumed  131,519.23  101,910.72 \n20.\tChanges \t in \t inventories \t of \t finished \t goods \t and \t work-in-progress\nParticulars  For the year ended  \n31 March 2022  For the year ended  \n31 March 2021 \nClosing inventories\nFinished goods  1,937.88  1,902.83 \nWork in progress  1,249.07  636.15 \nOpening inventoriesFinished goods  1,902.83  1,825.18 \nWork in progress  636.15  658.82 \nNet changes  (647.97)  (54.98)", "start_char_idx": 0, "end_char_idx": 1915, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fb5a7aeb-5f7a-4657-ba13-fc82a90f6d11": {"__data__": {"id_": "fb5a7aeb-5f7a-4657-ba13-fc82a90f6d11", "embedding": null, "metadata": {"page_label": "125", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "f9604e9c-0051-4bdf-b24b-b838dece03df", "node_type": null, "metadata": {"page_label": "125", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "99622d1b5c4896f1ccb1dbfe3c1b9b5d2e59041bafc35a15df29b15168217af1"}}, "hash": "99622d1b5c4896f1ccb1dbfe3c1b9b5d2e59041bafc35a15df29b15168217af1", "text": "Sandhar Technologies Limited124\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n21.\tEmployee \tbenefits\texpense \t\n Particulars  For the year ended  \n31 March 2022  For the year ended  \n31 March 2021 \n Salaries, wages and bonus  21,227.24  18,994.82 \n Contribution to provident and other funds   986.76  867.29 \n Staff welfare expenses  1,020.89  894.09 \n Gratuity expense (refer note 30)  181.06  130.88 \n 23,415.95  20,887.08 \n22. Depreciation and amortization e xpense \n Particulars  For the year ended  \n31 March 2022  For the year ended  \n31 March 2021 \n Depreciation on property, plant and equipment  6,446.49  5,968.91 \n Depreciation on right of use assets  723.52  610.51 \n Amortisation on intangible assets  285.55  282.05 \n 7,455.56  6,861.47 \n Less: Depreciation on plant and machinery capitalized during the year   29.30  4.46 \n 7,426.26  6,857.01 \n23.  Other e xpenses \n Particulars  For the year ended  \n31 March 2022  For the year ended  \n31 March 2021 \n Consumption of stores and spares  4,041.01  3,557.07 \n Packing material  2,471.80  2,061.46 \n Job work charges  3,194.14  3,254.63 \n Rent   144.54  176.93 \n Rates and taxes  137.76  114.53 \n Insurance  205.54  209.52 \n Freight and forwarding charges  1,939.88  1,743.91 \n Power and fuel  5,632.61  4,792.68 \n Repairs and maintenance      \n- Buildings  165.69  153.87 \n- Plant and machinery  1,261.06  621.92 \n- Others  932.18  880.13 \n Legal and professional charges*  818.78  704.68 \n Travelling and conveyance  210.99  114.84 \n CSR expenditure**  209.33  216.66 \n Provision for doubtful debts and advances  -  11.35 \n Reversal of provision for doubtful debts  -  (42.35)\n Bad debts and advances written off  -  42.35 \n Provision for warranties (net of reversal)  91.23  52.81 \n Royalty  94.28  102.29 \n Commission to directors  333.71  371.13 \n Security service charges  573.32  530.24 \n T esting and development expenses  64.08  65.12 \n Festival and celebration expenses  39.12  48.47 \n Directors sitting fee  27.15  40.10 \n Foreign exchange fluctuation loss (net)  2.44  - \n Miscellaneous expenses  627.75  588.81 \n T otal other expenses  23,218.39  20,413.15 \n* Includes payment to auditors :", "start_char_idx": 0, "end_char_idx": 2275, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "57508f40-c20f-4a0d-bb81-a03dc6bea269": {"__data__": {"id_": "57508f40-c20f-4a0d-bb81-a03dc6bea269", "embedding": null, "metadata": {"page_label": "126", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "feb234b0-fa66-41d1-82a5-39d802131be4", "node_type": null, "metadata": {"page_label": "126", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "2c061abba12627f53e536ccd1c96d99dec682f7004a781a8d2c4ded31dc16533"}}, "hash": "08618a6e92db734901f5e83d6398f53acf99ceb400bc9624cc7795dfb71e5ff9", "text": "125\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n Particulars  For the year ended  \n31 March 2022  For the year ended  \n31 March 2021 \n As auditor: \n- Audit fees  40.00  40.00 \n- Limited Review  12.00  12.00 \n In other capacity \n- Other services (certification fees)  6.00  0.70 \n- Reimbursement of expenses  1.69  1.04 \n T otal  59.69  53.74 \n ** Disclosure relating to CSR expenditure:\n Particulars  For the year ended  \n31 March 2022  For the year ended  \n31 March 2021 \n(a) Gross Amount required to be spent by the Company as per \nSection 135 of the \u201cCompanies Act 2013\u201d 205.53  213.72 \n(b) Amount spent during the year on:\n(i) Construction/acquisition of any asset  -  - \n(ii) On purposes other than (i) above\n- In cash  209.33  216.66 \n- Yet to be paid in cash  -  - \n 209.33  216.66 \n24.  Finance costs \n Particulars  For the year ended  \n31 March 2022  For the year ended \n31 March 2021 \n Interest to banks on \n- T erm loan  85.58  - \n - Cash credit  520.16  375.15 \n- Others  46.03  229.32 \n Interest to others  69.38  65.44 \n Finance charges  21.92  65.26 \n Bank charges  27.11  5.68 \n Interest on lease liabilities (refer note 34)  172.57  168.58 \n T otal finance costs  942.75  909.43", "start_char_idx": 0, "end_char_idx": 1330, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "92cdfd28-994d-4f3d-b82a-64010f8dedae": {"__data__": {"id_": "92cdfd28-994d-4f3d-b82a-64010f8dedae", "embedding": null, "metadata": {"page_label": "127", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c311a7e9-4ab0-4365-b872-b0b84f52fcc1", "node_type": null, "metadata": {"page_label": "127", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "df60f6f97a12d15b7514e095982d0fe7fe1989071ac77cce13be487379702cc6"}}, "hash": "df60f6f97a12d15b7514e095982d0fe7fe1989071ac77cce13be487379702cc6", "text": "Sandhar Technologies Limited126\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n25.  Ex ceptional Items \n Particulars  For the year ended  \n31 March 2022  For the year ended  \n31 March 2021 \n Impairment loss on investment in join venture (refer note 6)  110.36  - \n T otal exceptional items  110.36  - \n26.  Components of other comprehensiv e income \nThe disaggregation of changes to OCI by each type of reserve in equity is shown below:\nDuring the period ended 31 March 2022:\nParticulars  Retained earnings  T otal \nRe-measurement gain on defined benefit plans  (294.58)  (294.58)\nT ax impact on re-measurement gain on defined benefit plans  74.15  74.15 \n (220.43)  (220.43)\nDuring the year ended 31 March 2021:Particulars  Retained earnings T otal\nRe-measurement losses on defined benefit plans  (534.80)  (534.80)\nT ax impact on re-measurement loss on defined benefit plans  134.60  134.60 \n (400.20)  (400.20)\n27. Earnings P er Share (EPS) \nBasic and Diluted EPS amounts are calculated by dividing the profit for the year attributable to equity holders of the parent by the \nweighted average number of Equity shares outstanding during the year.\n The following reflects the income and share data used in the basic and diluted EPS computations: \n Particulars  For the year ended  \n31 March 2022  For the year ended  \n31 March 2021 \nProfit attributable to equity holders of the Company  6,142.68  6,523.20 \nWeighted average number of equity shares used for computing Earning per Share \n(Basic and Diluted) (Number of shares in Lacs) 601.91  601.91 \nEarning Per Share (Basic and Diluted) (Rs.)  10.21  10.84 \nFace value per share (Rs.)  10  10 \n Reconciliation of weighted average number of equity shares for calculation of Basic and Diluted earnings per share: \n Particulars Number of equity \nshares Weighted average  \nnumber of shares \nEquity shares of face value of Rs. 10 per share:\nBalance as at 1 April 2020  601.91  601.91 \nIssued during the year 2019-20 (Number of shares in lacs)\nBalance as at 31 March 2021  601.91  601.91 \nIssued during the year 2020-21 (Number of shares in lacs)  -  - \nBalance as at 31 March 2022  601.91  601.91 \nAt present, the Company does not have any dilutive potential equity shares", "start_char_idx": 0, "end_char_idx": 2329, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d5acbb81-b4d8-41f7-a58e-26354c329b6f": {"__data__": {"id_": "d5acbb81-b4d8-41f7-a58e-26354c329b6f", "embedding": null, "metadata": {"page_label": "128", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "1bdcbca4-623e-4438-80a0-9c2334282cf8", "node_type": null, "metadata": {"page_label": "128", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f8bd3a37aa4f5b4f3738ac2773a1e54a7f281cc63a8d645001e85cbeac61b59f"}}, "hash": "f8bd3a37aa4f5b4f3738ac2773a1e54a7f281cc63a8d645001e85cbeac61b59f", "text": "127\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n28.  Income T ax \nParticulars  For the year ended  \n31 March 2022  For the year ended  \n31 March 2021 \n(a) The major components of income tax expense for the years ended \n31 March 2022 and 31 March 2021 are:\nIncome tax recognized in statement of profit and loss\nCurrent income tax:\nCurrent tax  2,605.05  2,121.34 \nCurrent tax relating to earlier years  (37.21)  (107.42)\nDeferred tax:\nRelating to origination and reversal of temporary differences  (78.85)  10.60 \nIncome tax expense reported in the statement of profit or loss  2,488.99  2,024.52 \nIncome tax recognized in other comprehensive income\nDeferred tax related to items recognised in OCI during the year:\nNet loss on remeasurements of defined benefit plans  74.15  134.60 \nIncome tax charged to other comprehensive income  74.15  134.60 \nParticulars  For the year ended  \n31 March 2022  For the year ended  \n31 March 2021 \n(b) Reconciliation of effective tax rateReconciliation between average effective tax rate and applicable tax rate for the year \nended 31 March 2022 and 31 March 2021:\nProfit for the year  8,631.67  8,547.72 \nStatutory tax rate 25.168% 25.168%\nIncome tax expense at the statutory rate  2,172.42  2,151.29 \nT ax impact of deductible/ non-deductible expenses\n- Effect of Dividend Income  (6.03)  (34.49)\n- Effect of CSR expenses  52.68  54.53 \n- Effect of Interest paid to MSMED  12.24  7.77 \n- Income tax of earlier years  (37.21)  (107.42)\n- Effect of gain on acquisition of equity interest in joint venture*  180.22  - \n- Others  114.67  (47.16)\nIncome tax expense after adjustment of tax impact of non deductible items  2,488.99  2,024.52 \n*Refer note 6\n29. Group information\nThe Company has investment in following subsidiaries and joint ventures:\nName of the entity Principal \nplace of businessRelationships Percentage of ownership interest\nAs at \n31 March 2022As at \n31 March 2021 \nSandhar T ooling Private Limited India Subsidiary 79.92 79.92\nSandhar T echnologies Barcelona SL Spain Subsidiary 100.00 100.00\nSandhar Engineering Private Limited \n(w.e.f. 14 October 2021)India Subsidiary 100.00 -\nSandhar Automotive Systems Private Limited (formerly known as \nSandhar Daewha Automotive Systems Private Limited (subsidiary \nw.e.f. 28 December 2021)India Subsidiary 100.00 -\nSandhar Auto Castings Private Limited (formerly known as Sandhar \nDaeshin T echnologies Private Limited) \n(subsidiary w.e.f. 1 October 2021)India Subsidiary 100.00 -", "start_char_idx": 0, "end_char_idx": 2609, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2003df77-04f2-41be-a244-c5de36b22ac0": {"__data__": {"id_": "2003df77-04f2-41be-a244-c5de36b22ac0", "embedding": null, "metadata": {"page_label": "129", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "624a60ea-4f64-4054-bf3a-99f7c32b34e9", "node_type": null, "metadata": {"page_label": "129", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "11be441d6db67924ec05f3128f61ff4080cbd43625e2902d029d314ef7328604"}}, "hash": "11be441d6db67924ec05f3128f61ff4080cbd43625e2902d029d314ef7328604", "text": "Sandhar Technologies Limited128\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nName of the entity Principal \nplace of \nbusinessRelationships Percentage of ownership \ninterest\nAs at  \n31 March 2022As at  \n31 March 2021 \nSandhar Auto Electric Solutions Private Limited (w.e.f. 6 January \n2022)India Subsidiary 100.00 -\nSandhar Strategic System Private Limited (under process of \nStriking off)India Subsidiary - 100.00\nSandhar Han Sung T echnologies Private Limited India Joint Venture 50.00 50.00\nJinyoung Sandhar Mechatronics Private Limited India Joint Venture 50.00 50.00\nSandhar Amkin Industries Private Limited India Joint Venture 50.00 50.00\nSandhar Whetron Electronics Private Limited India Joint Venture 50.00 50.00\nKwangsung Sandhar T echnologies Private Limited India Joint Venture 50.00 50.00\nSandhar Han Shin Auto T echnologies Private Limited India Joint Venture 50.00 50.00\nWinnercom Sandhar T echnologies Private Limited India Joint Venture 50.00 50.00\nSandhar Ecco Green Energy Private Limited (under voluntary \nliquidation)India Joint Venture 50.00 50.00\nSandhar Daeshin Auto Systems Private Limited  (under process of \nStriking off)India Joint Venture - 50.00\nSandhar Automotive Systems Private Limited (formerly known as \nSandhar Daewha Automotive Systems Private Limited \n(joint venture up-to 27 December 2021)India\nJoint Venture- 50.00\nSandhar Auto Castings Private Limited (formerly known as Sandhar \nDaeshin T echnologies Private Limited) \n(joint venture up-to 30 September 2021)India\nJoint Venture- 50.00\nSandhar Han Shin Automotive Private Limited (under process of \nStriking off)India Joint Venture - -\nIndo T oolings Private Limited\n(exit from 9  October 2020)India Joint Venture - -\n30.\tGratuity\tand\tother\tpost-employment\tbenefit\tplans\na.\t Defined\tcontribution\tplan\nThe Company makes contributions, determined as a specified percentage of employee salaries, towards Provident Fund, National \npension scheme and Employee state insurance scheme (\u2018ESI\u2019) which are collectively defined as defined contribution plan. The Company \nhas no obligations other than to make the specified contributions. The contributions are charged to the Statement of Profit and Loss as \nthey accrued.\nThe amount recognized as an expense/ (adjusted):\nParticulars For the year ended\n31 March 2022 31 March 2021\nContribution to provident fund 725.30 635.34\nContribution to national pension scheme 49.91 38.26\nContribution to employee state insurance scheme 44.72 47.69\nb.\t Defined\tbenefit\tplan\nThe Company has a defined benefit gratuity plan for its employees, governed by the Payment of Gratuity Act, 1972. Every employee who \nhas rendered at least five years of continuous service gets a gratuity on departure at the rate of fifteen days of last drawn salary for each \ncompleted year of service or part thereof in excess of 6 months. The scheme is funded with insurance companies in the form of qualifying \ninsurance policies. Gratuity benefits are valued in accordance with the Payment of Gratuity Act, 1972.\nThe most recent actuarial valuation of present value of the defined benefit obligation for gratuity were carried out as at 31 March 2022. \nThe present value of the defined benefit obligations and the related current service cost and past service cost, were measured using the \nProjected Unit Credit Method.", "start_char_idx": 0, "end_char_idx": 3427, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "57797a15-7952-4c63-87f6-4dbf5b3c18b5": {"__data__": {"id_": "57797a15-7952-4c63-87f6-4dbf5b3c18b5", "embedding": null, "metadata": {"page_label": "130", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "a5c83a01-ffcb-4508-9ba9-b666830cde40", "node_type": null, "metadata": {"page_label": "130", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "371da596e1bb8d9b76e349444dfd9083e1e993fe5b92fa292bd9e71c157d734c"}}, "hash": "371da596e1bb8d9b76e349444dfd9083e1e993fe5b92fa292bd9e71c157d734c", "text": "129\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nI.\t Reconciliation \tof\tthe\tpresent\tvalue\tof\tdefined\tbenefit\tobligation \tand\tthe\tfair\tvalue\tof\tthe\tplan\tassets\nParticulars  As at  \n31 March 2022  As at  \n31 March 2021\n Liability for gratuity 2,214.91 1,964.90\n Plan asset for gratuity 2,041.45 2,125.68\n Net plan Asset/ (Liability) (Current): (173.46) 160.78\nII.\t Reconciliation \tof\tpresent\tvalue\tof\tdefined\tbenefit\tobligation:\nParticulars Year ended \n31 Mar 2022Year Ended\n31 Mar 2021\nBalance at the beginning of the year 1,964.90 1,581.68\nCurrent service cost 192.00 170.06\nInterest cost 133.61 107.55\nBenefits paid (190.72) (233.24)\nPast Service Cost including curtailment Gains/Losses - -\nActuarial (gain) / loss on obligation recognised in other comprehensive income 115.12 338.85\nBalance at the end of the year 2,214.91 1,964.90\nIII. Reconciliation of fair value of plan assets:\nParticulars \u00a0Year ended \n31 Mar 2022Year Ended\n31 Mar 2021\nBalance at the beginning of the year 2,125.68 2,157.86\nActual return on plan asset 144.54 146.74\nContribution paid into the plan - -\nBenefits paid (187.71) (220.83)\nActuarial gain/(loss) on plan assets recognized in other comprehensive income (41.06) 41.91\nClosing fair value of plan asset 2,041.45 2,125.68\nIV.\t Expense \trecognized \tin\tthe\tStatement \tof\tProfit\tand\tLoss\tunder\temployee \tbenefits\texpense:\nParticulars For the year ended \n31 March 2022For the year ended \n31 March 2021\nCurrent service cost 192.00 170.06\nPast service cost - -\nInterest cost (10.94) (39.18)\nExpense recognised in the Statement of Profit and Loss 181.06 130.88\nV . Remeasurement recognized in other comprehensiv e income (OCI)\nParticulars For the year ended \n31 March 2022For the year ended \n31 March 2021\nActuarial gain / (loss) on Defined Benefit Obligation (115.12) (338.85)\nGain/ (loss) on Plan Assets excluding interest income (41.06) 41.91\nAmount recognised in the Other Comprehensive Income (156.18) (296.94)\nVI.\tBifurcation \tof\tActuarial \tGain/Loss \ton\tDefined\tbenefit\tobligation:\nParticulars For the year ended \n31 March 2022For the year ended \n31 March 2021\nActuarial gain/(loss) due to demographic assumption change - -\nActuarial gain/(loss) due to financial assumption change (103.47) (367.38)\nActuarial gain/(loss) due to experience adjustment (11.65) 28.53\nAmount recognised in the Other Comprehensive Income (115.12) (338.85)", "start_char_idx": 0, "end_char_idx": 2496, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "79a19846-5f20-4407-8a10-6a848e8c2e36": {"__data__": {"id_": "79a19846-5f20-4407-8a10-6a848e8c2e36", "embedding": null, "metadata": {"page_label": "131", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "528a91fa-bdfd-4d84-9039-bcef463f973b", "node_type": null, "metadata": {"page_label": "131", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "65ab576a46df49d5403e3eee6ccedcc7232918b6ea4e183562ae2c89ab35edfa"}}, "hash": "65ab576a46df49d5403e3eee6ccedcc7232918b6ea4e183562ae2c89ab35edfa", "text": "Sandhar Technologies Limited130\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nThe principal assumptions used in determining gratuity and compensated absences are as follows:\na. Economic assumptions\nThe principal assumptions are the discount rate and salary growth rate. The discount rate is based upon the market yields available on \ngovernment bonds at the accounting date with a term that matches that of liabilities. Salary increase rate takes into account of inflation, \nseniority, promotion and other relevant factors on long term basis. Valuation assumptions are as follows which have been selected by \nthe company.\nParticulars As at \n31 March 2022As at \n31 March 2021\nDiscount rate 7.22% 6.80%\nInflation rate 5.50% 4.50%\nb. Demogr aphic assumptions\nThe estimates of future salary increases, considered in actuarial valuation, take account of inflation, seniority, promotion and other relevant factors, such as supply and demand in the employment market.\nThe overall expected rate of return on assets is determined based on the market prices prevailing on that date, applicable to the period over \nwhich the obligation is to be settled.\nParticulars As at \n31 March 2022As at \n31 March 2021\nMortality table IALM (2012-14) IALM (2012-14)\nRetirement Age 58 years 58 years\nAttrition Rate\nUp to 30 years 10% p.a. 10% p.a.\nFrom 31 to 44 years 3% p.a. 3% p.a.\nAbove 44 years 1% p.a. 1% p.a.\nThe sensitivity analysis above has been determined based on reasonably possible changes of the respective assumptions occurring at the \nend of the year and may not be representative of the actual change. It is based on a change in the key assumption while holding all other \nassumptions constant.\nParticulars As at  31 March 2022 As at 31 March 2021\nIncrease Decrease Increase Decrease\nDiscount rate (0.5% movement) (93.59) 100.64 (83.99) 90.35\nExpected rate of future salary increase (0.5% movement) 97.27 (91.60) 88.26 (83.12)\nSensitivities due to mortality and withdrawals are not material and hence impact of change not calculated.\nSensitivities as to rate of inflation, rate of increase of pensions in payment, rate of increase of pensions before retirement and life expectancy \nare not applicable being a lump sum benefit on retirement.\nGratuity expense expected to be incurred in the next year is Rs. 247.32 Lacs (previous year Rs. 187.82 Lacs).\n Expected maturity analysis:\nParticulars As at \n31 March 2022As at \n31 March 2021\nLess than 1 year 138.86 136.49\n1-2 years 135.70 88.81\n2-5 years 483.71 410.88\nMore than 5 years 1,456.63 1,328.72", "start_char_idx": 0, "end_char_idx": 2650, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4200f9e8-aabb-4976-bd4a-250b63bb1cf7": {"__data__": {"id_": "4200f9e8-aabb-4976-bd4a-250b63bb1cf7", "embedding": null, "metadata": {"page_label": "132", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "00defe9e-7aaf-458c-b43c-c38ce64cf156", "node_type": null, "metadata": {"page_label": "132", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "485ba8b05dc58f3a5dd498e9b796e2a419e910ecfe99d041f9b934c2d612c187"}}, "hash": "485ba8b05dc58f3a5dd498e9b796e2a419e910ecfe99d041f9b934c2d612c187", "text": "131\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nOther\tlong-term \temployee \tbenefits:\nDuring the year ended 31 March 2022, the Company has incurred an expense on compensated absences amounting to Rs. 162.20 (previous \nyear Rs. 140.85). The Company determines the expense for compensated absences basis the actuarial valuation of present value of the \nobligation, using the Projected Unit Credit Method.\n31. Contingen t liabilities and commitments (to the extent not provided for)\nA. Capital co mmitments\nParticulars 31 March 2022 31 March 2021\nEstimated amount of contracts remaining to be executed on capital account (net of advances) \nand not provided for1,266.76 557.29\nThe Company has purchased a land at Pune wherein the Company shall commence the construction on the land and commence production.\nB. Contingen t liabilities\nParticulars 31 March 2022 31 March 2021\na. Claims against the Company not acknowledged as debts*\n\u2022 Service tax matters (refer note A below) 310.55 311.03\n\u2022 Income tax matters (refer note B below) 259.08 169.08\n\u2022 Demand notice against Land (Chakan & Pathredi) (refer note C below) 837.52 837.52\n\u2022 Other matters 53.44 61.55\nb. Guarantees given by the Company (refer note D below) 16,728.15 9,620.00\n* It is not practicable for the Company to estimate the timings of cash outflows, if any, in respect of the above pending resolution of the \nrespective proceedings as it is determinable only on receipt of judgements / decisions pending with various forums/ authorities.\nNote A:\ni) Show cause notice received in respect of credit taken on freight outward for the period 2005-2006, 2016-17 and 2017-18. The reply \nhas been submitted and personal hearing is awaited with Assistant Commissioner, Central Excise. The amount involved is Rs. 11.73 \n(31 March, 2021: Rs. 12.21).\nii) Show cause notice received in respect of credit taken on manpower supply for the period 2005-2006 to 2014-15 (up to Feb-15). The \nmatter is pending for personal hearing with the Additional Commissioner, Commissioner, and Joint Commissioner, Central Excise. The amount involved is Rs. 261.07 (31 March, 2021: Rs. 261.07).\niii) Show cause notice received in respect of credit taken on the Services on Commercial and Industrial construction work for the period \n2009-2010. The matter is pending with Additional Commissioner, Central Excise and CESTAT, Chandigarh. The amount involved is Rs. 2.11 (31 March 2021: Rs.2.11).\niv) Show cause notices received in respect of credit taken on outdoor catering & courier services for the period 2010-2011. The matter \nis pending with the Superintendent and Deputy Commissioner, Central excise. The amount involved is Rs. 0.50 (31 March 2021: Rs. 0.50).\nv) Show cause notices received in respect of credit taken on various services such clearing and forwarding agency services, Construction \nand industrial Construction, repair & maintenance, travel agent, pandal, authorized service station & outward freight, for the period 2004-05 to 2016-17 (up to Mar-2017). The personal hearing attended & final order awaited from Assistant Commissioner, LTU New \nDelhi. The amount involved is Rs. 35.14 (31 March 2021: Rs. 35.14).", "start_char_idx": 0, "end_char_idx": 3292, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "7dc82dc1-405e-4c4b-8d6d-6a16353fbe8e": {"__data__": {"id_": "7dc82dc1-405e-4c4b-8d6d-6a16353fbe8e", "embedding": null, "metadata": {"page_label": "133", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "d0aeb201-d2ad-4f7d-becf-b7e162b12688", "node_type": null, "metadata": {"page_label": "133", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "afa98682a37d1d98a96f50e23ece4fb39e843b48f1f84def609bff2dae525142"}, "3": {"node_id": "bbfaeadf-998d-4da7-b479-5ce8d6a9fb09", "node_type": null, "metadata": {"page_label": "133", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1027cc0abc49584dafea9ee0e166f3c7c908912562fe427a46dd2a0cd3c8c316"}}, "hash": "6e447245801708e3afa25540e7dbfda2c0e00214b1de108e0b7d1a4d6494f602", "text": "Sandhar Technologies Limited132\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nNote B:\ni) In respect of assessment year 2013-14, demand was issued against expenses disallowed under section 35(2AB) for which deduction \nunder Chapter-VIA was claimed. The appeal has been filed with ITAT. The amount involved is Rs. 64.54 (31 March 2021: Rs. 64.54)\nii) In respect of assessment year 2014-15, demand was issued against expenses disallowed under section 35(2AB) for which deduction \nunder Chapter-VIA was claimed. The appeal has been filed with ITAT. The amount involved is Rs. 3.12 (31 March 2021: Rs. 3.12)\niii) In respect of assessment year 2015-16 demand was issued against certain expenses disallowed under section 35(2AB), 14A etc. The \nappeal has been filed with ITAT. The amount involved is Rs. 11.80 (31 March 2021: Rs.11.80).\niv) In respect of assessment year 2016-17 demand was issued against certain expenses disallowed under section 35(2AB), 14A etc. The \nappeal has been filed with ITAT. The amount involved is Rs. 2.50 (31 March 2021: Rs. 2.50).\nv) In respect of assessment year 2014-15 demand was issued for penalty procedding. The appeal has been filed with CIT-(Appeal)-22. \nThe amount involved is Rs. 3.12 (31 March 2021: Rs. 3.12).\nvi) In respect of assessment year 2017-18 demand was issued for depreciation on Intangible asset, disallowance u/s 14A, disallowance \non membership fee, sponsorship fee and bad debt. The appeal has been filed with CIT (Appeal-22). The amount involved is Rs. 19.40 \n(31 March 2021: Rs. 19.40).\nvii) In respect of assessment year 2016-17 demand was issued for disallowance of MAT credit. The appeal has been filed with ITAT. The \namount involved is Rs. 63.14 (31 March 2021: Rs. 63.14).\nviii)  In respect of assessment year 2018-19 demand was issued for disallowance of provident fund and ESI expenses. The correction has \nbeen filed and amount involved is Rs. 1.46 (31 March 2021: Rs. 1.46).\nix) In the respect of assessment year 2013-14 demand was issued for concealment of income u/s 171(1)(c). The appeal has been filed \nwith CIT (Appeal). The amount involved is Rs.64.54 (31 March 2021: NIL).\nx) In the respect of assessment year 2015-16 demand was issued for concealment of income u/s 171(1)(c). The appeal has been filed \nwith CIT (Appeal). The amount involved is Rs.16.89 (31 March 2021: NIL).\nxi) In the respect of assessment year 2016-17 demand was issued for concealment of income u/s 171(1)(c). The appeal has been filed \nwith CIT (Appeal). The amount involved is Rs.7.42 (31 March 2021: NIL).\nxii) In the respect of assessment year 2016-17 demand was issued for concealment of income u/s 170A. The appeal has been filed with \nCIT (Appeal). The amount involved is Rs.1.15 (31 March 2021: NIL).\nNote C:\ni) In respect of Pathredi Land, Rajasthan State Industrial Development and Investment Corporation has issued a letter dated October \n23, 2015 whereby demand of Rs. 761.04 has been raised for allowing a time extension for making additional investment in the projecton land allotted to the Company (31 March 2021: Rs. 761.04). The Company has filed a request letter to waive off the same.\nii) In respect of Chakan Land, Maharashtra Industrial Development Corporation has issued a letter dated March 3, 2015, asking \nCompany to pay an additional amount aggregating to Rs. 76.48 for a further", "start_char_idx": 0, "end_char_idx": 3458, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bbfaeadf-998d-4da7-b479-5ce8d6a9fb09": {"__data__": {"id_": "bbfaeadf-998d-4da7-b479-5ce8d6a9fb09", "embedding": null, "metadata": {"page_label": "133", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "d0aeb201-d2ad-4f7d-becf-b7e162b12688", "node_type": null, "metadata": {"page_label": "133", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "afa98682a37d1d98a96f50e23ece4fb39e843b48f1f84def609bff2dae525142"}, "2": {"node_id": "7dc82dc1-405e-4c4b-8d6d-6a16353fbe8e", "node_type": null, "metadata": {"page_label": "133", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "6e447245801708e3afa25540e7dbfda2c0e00214b1de108e0b7d1a4d6494f602"}}, "hash": "1027cc0abc49584dafea9ee0e166f3c7c908912562fe427a46dd2a0cd3c8c316", "text": "to pay an additional amount aggregating to Rs. 76.48 for a further time extension (31 March 2021: Rs. 76.48). The Company is in process to file the waiver letter to Maharashtra Industrial Development Corporation. \nBased on the status of cases and as advised by Company\u2019s tax/legal advisors, wherever applicable, the management believes that the Company has strong chance of success and hence no provision against matters disclosed in \u201cClaims against the Company not acknowledged \nas debts\u201d are considered necessary.\nNote D:\nIn relation to 32(2) above guarantee given by the Company;\nT o facilitate grant of financing facilities to the Company\u2019s Joint Ventures Subsidiaries and others, Company has given Corporate Guarantees \nto banks. As at the year-end, the outstanding Corporate Guarantee/Stand by-Letter of Credits/ bank guarantees so given amounts to Rs. \n16,728.15 (31 March 2021: Rs. 9,620.00).", "start_char_idx": 3392, "end_char_idx": 4292, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "1859623f-460d-4937-b16e-7365466df8db": {"__data__": {"id_": "1859623f-460d-4937-b16e-7365466df8db", "embedding": null, "metadata": {"page_label": "134", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "adcb1430-d83a-4b11-9ec5-926ebb85b073", "node_type": null, "metadata": {"page_label": "134", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "661c0a6b33e65cc454c7bc780a5a8b5d3f7c9ae54d9d0159060139dd38031f55"}}, "hash": "661c0a6b33e65cc454c7bc780a5a8b5d3f7c9ae54d9d0159060139dd38031f55", "text": "133\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n32. Related party tr ansactions\nA. F or the purpose of these financial statements, parties are considered to be related to the Company, if the Company has the ability, \ndirectly or indirectly, to control the party or exercise significant influence over the party in making financial and operating decisions, or \nvice versa, or where the Company and the party are subject to common control or common significant influence. Related parties may \nbe individuals or other entities. \n1. Subsidiary Companies including step-down subsidiaries: Sandhar T ooling Private Limited\nSandhar T echnologies Barcelona S.L.\nSandhar Breniar Project, S.L (Liquidated on 23 April 2021)\nSandhar T echnologies De Mexico S de RL de CV\nSandhar T echnologies Poland sp. z o.o\nSandhar T echnologies Ro SRL (incorporated on 4 March 2021)\nSandhar Engineering Private Limited (w.e.f. 14 October 2021)Sandhar Automotive Systems Private Limited (formerly known as \nSandhar Daewha Automotive Systems Private Limited) (subsidiary w.e.f. 28 December 2021)\nSandhar Auto Castings Private Limited (formerly known as \nSandhar Daeshin T echnologies Private Limited) (subsidiary w.e.f. 1 \nOctober 2021) (subsidiary w.e.f. 1 October 2021)\nSandhar Auto Electric Solutions Private Limited (w.e.f. 6 January \n2022)\nSandhar Auto Electric T echnologies Private Limited (subsidiary \nw.e.f. 28 December 2021)\nSandhar Autotech Private Limited (subsidiary w.e.f. 28 December \n2021) (under strike-off)\nSandhar Strategic Systems Private Limited (under strike-off)\n2. Joint Ventures: Indo T oolings Private Limited (exit from JV w.e.f. 9th October \n2020)\nSandhar Han Sung T echnologies Private Limited\nJinyoung Sandhar Mechatronics Private LimitedSandhar Amkin Industries Private LimitedSandhar Whetron Electronics Private Limited\nKwangsung Sandhar T echnologies Private Limited\nSandhar Han Shin Auto T echnologies Limited\nWinnercom Sandhar T echnologies Private Limited\nSandhar Automotive Systems Private Limited (formerly known \nas Sandhar Daewha Automotive Systems Private Limited) (joint \nventure up-to 27 December 2021)\nSandhar Auto Castings Private Limited (formerly known as \nSandhar Daeshin T echnologies Private Limited) (joint venture up-to 30 September 2021)\nKwangsung Sandhar Automotive Systems Private Limited\nSandhar Ecco Green Energy Private Limited (under voluntary \nliquidation)\nSandhar Daeshin Auto Systems Private Limited (under strike-off)\nSandhar Han Shin Automotive Private Limited (under strike-off)\nSandhar Auto Electric T echnologies Private Limited (joint venture \nup-to 27 December 2021) \nSandhar Autotech Private Limited (Joint Venture up-to 27 \nDecember 2021) (under strike-off)", "start_char_idx": 0, "end_char_idx": 2836, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2d64b285-199b-441a-8a10-3e7de91ae97a": {"__data__": {"id_": "2d64b285-199b-441a-8a10-3e7de91ae97a", "embedding": null, "metadata": {"page_label": "135", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "b7f95d32-0ef0-4b67-a00e-d720becf8da2", "node_type": null, "metadata": {"page_label": "135", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b14a1bb97bfaa6c45b8b979466c9c4b05e7334bdeadf8f551642a893bf3c1949"}}, "hash": "b14a1bb97bfaa6c45b8b979466c9c4b05e7334bdeadf8f551642a893bf3c1949", "text": "Sandhar Technologies Limited134\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n3. Enterprises over which KMP/ relatives of Key Managerial \nPersonnel are able to exercise control/ significant influence with whom transactions have undertaken during the year:Sandhar Info systems Limited\nSandhar Estate Private Limited\nJubin Finance and Investment Limited\nHaridwar Estates Private Limited\nSwaran Enterprises (Mrs. Santosh Davar is a Partner)\nShorah Realty LLP\nRico Auto Industries Private LimitedKhaitan & Co LLP\n4. Key Managerial Personnel: Mr. Jayant Davar (Co-Chairman and Managing Director),\nMr. Arvind Joshi (Whole Time Director, C.F.O. & Company \nSecretary) (resigned w.e.f. 10 May 2020)\nMr. Narender Kumar Dogra (C.F.O.) (appointed w.e.f. 11 May \n2020) (resigned w.e.f. 31 July 2020)\nMr. Puru Aggarwal (Chief Financial Officer appointed w.e.f. 1 \nAugust 2020) (Whole Time Director w.e.f. 6 November 2020) (resigned w.e.f. 26 February 2021)\nMr. Yashpal Jain (Chief Financial Officer) (appointed w.e.f. 16 \nMarch 2021)\nMs. Komal Malik (Company Secretary) (appointed w.e.f. 6 \nNovember 2020)\nMs. Subhi Gupta (Company Secretary) (appointed w.e.f. 11 May \n2020) (resigned w.e.f. 6 November 2020)\nMr. Arvind Kapur (Non-Executive Independent Director)\nMr. Bharat Anand (Non-Executive Independent Director)\n5. Individual owning an interest in the voting power of reporting \nenterprise that gives them control/ significant influence over the Company:Mr. Jayant Davar\n6. Relatives of Key Managerial Personnel and relatives of Individual owning an interest in the voting power of reporting enterprise that gives them control/ significant influence over the Company with whom transactions have undertaken during the\nyear:Mr. D. N. Davar -(Chairman)\nMrs. Monica Davar \nMr. Neel Jay Davar\nMrs. Santosh Davar\nMrs. Poonam Juneja\nMrs. Urmila JoshiMrs. Minakshi Aggarwal\nB. The following table pro vides the total amount of transactions that have been entered into with related parties for the relevant \nfinancial \tyear.\nNature of \ntransaction Name of related party Relationship For the year ended  \n31 March 2022For the year ended  \n31 March 2021\nPurchase of \nGoodsSwaran Enterprises Enterprises over which relatives of Key Managerial Personnel are able to exercise control/ significant influence3,373.13 2,676.12\nSandhar Automotive Systems Private Limited (Formally known as Sandhar Daewha Automotive Systems Private \nLimited)Joint Venture of Reporting \nEnterprises635.74 332.06\nSandhar Han Sung T echnologies Private LimitedJoint Venture of Reporting Enterprises350.66 230.56\nSandhar Whetron Electronics Private LimitedJoint Venture of Reporting Enterprises55.40 13.89\nSandhar Amkin Industries Private \nLimitedJoint Venture of Reporting Enterprises84.88 34.64", "start_char_idx": 0, "end_char_idx": 2859, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4beb4bf2-d1e1-4ec4-b2f1-197b3c35c5c4": {"__data__": {"id_": "4beb4bf2-d1e1-4ec4-b2f1-197b3c35c5c4", "embedding": null, "metadata": {"page_label": "136", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "f4bc3e5b-83bf-4d8d-965f-531e1974dedf", "node_type": null, "metadata": {"page_label": "136", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "852ab88274375610aad746cd64e620d788d524aa34233807039a7d67d6c5eb35"}}, "hash": "852ab88274375610aad746cd64e620d788d524aa34233807039a7d67d6c5eb35", "text": "135\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nNature of \ntransaction Name of related party Relationship For the year ended  \n31 March 2022For the year ended  \n31 March 2021\nSale of \ngoodsSandhar Han Sung T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises36.51 27.05\nSandhar Automotive Systems Private \nLimited (Formally known as Sandhar \nDaewha Automotive Systems Private \nLimited)Joint Venture of Reporting \nEnterprises832.88 -\nSandhar Amkin Industries Private \nLimitedJoint Venture of Reporting \nEnterprises158.77 138.27\nSandhar Engineering Private Limited Subsidiary 30.24 -\nSandhar Automotive Systems Private \nLimited (Formally known as Sandhar \nDaewha Automotive Systems Private \nLimited)Subsidiary 1,082.67 -\nSwaran Enterprises Enterprises over which relatives \nof Key Managerial Personnel are \nable to exercise control/ significant \ninfluence2.80 1.61\nRico Auto Industries Limited Enterprises over which relatives \nof Key Managerial Personnel are \nable to exercise control/ significant \ninfluence28.97 55.98\nSale of \nProperty, \nPlant and \nEquipmentKwangsung Sandhar Automotive \nSystems Private LimitedJoint Venture of Reporting \nEnterprises- 3.46\nSandhar Engineering Private Limited Subsidiary 39.04 -\nSandhar Automotive Systems Private \nLimited (Formally Known As Sandhar \nDaewha Automotive Systems Private \nLimited)Subsidiary 0.81 -\nSandhar Han Shin Auto T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises0.19 0.83\n Purchase \nof Property, \nPlant and \nEquipmentSandhar T ooling Private Limited Subsidiary 46.27 11.21\nIndo T oolings Private Limited Joint Venture of Reporting \nEnterprises- 3.09\nSandhar Ecco Green Energy Private \nLimitedJoint Venture of Reporting \nEnterprises- 0.17", "start_char_idx": 0, "end_char_idx": 1864, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0d58a5cf-5aeb-4223-863f-733917deda10": {"__data__": {"id_": "0d58a5cf-5aeb-4223-863f-733917deda10", "embedding": null, "metadata": {"page_label": "137", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "d5eceaa6-2e68-455a-956e-773ba5da0ea0", "node_type": null, "metadata": {"page_label": "137", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "210928a0d1c3f40da948101e1f4eb0415491fb05225d55db2d8d7ecc84bade4f"}}, "hash": "210928a0d1c3f40da948101e1f4eb0415491fb05225d55db2d8d7ecc84bade4f", "text": "Sandhar Technologies Limited136\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nNature of \ntransaction Name of related party Relationship For the year ended  \n31 March 2022For the year ended  \n31 March 2021\nReimburse -\nment of \nexpenses \nfromSandhar T echnologies Barcelona SL Subsidiary 39.32 92.81\nSandhar T ooling Private Limited Subsidiary 11.03 12.80\nSandhar Han Sung T echnologies \nPrivate Limited Joint Venture of Reporting \nEnterprises 63.09 100.27\nSandhar Infosystems Limited Enterprises under Common control \nwith the Reporting Enterprises- 0.01\nSandhar Ecco Green Energy Private \nLimitedJoint Venture of Reporting \nEnterprises- 0.13\nJinyoung Sandhar Mechatronics \nPrivate LimitedJoint Venture of Reporting \nEnterprises 8.68 19.82\nSandhar Automotive Systems Private \nLimited (Formally known as Sandhar \nDaewha Automotive Systems Private \nLimited)Joint Venture of Reporting \nEnterprises65.18 7.80\nSandhar Amkin Industries Pvt Limited Joint Venture of Reporting \nEnterprises48.70 23.94\nSandhar Whetron Electronics Private \nLimitedJoint Venture of Reporting \nEnterprises13.33 49.37\nWinnercom Sandhar T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises15.69 16.65\nKwangsung Sandhar Automotive \nSystems Private LimitedJoint Venture of Reporting \nEnterprises16.21 2.78\nSandhar Han Shin Auto T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises11.40 39.81\nKwangsung Sandhar T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises0.17 7.50\nSandhar Engineering Private Limited Subsidiary 251.60 -\nSandhar Automotive Systems Private \nLimited (Formally known as Sandhar \nDaewha Automotive Systems Private \nLimited)Subsidiary 0.90 -\nReimburse -\nment of \nexpenses toSandhar T echnologies Barcelona S.L Subsidiary - 8.63\nLease \nrentals \n(including \nservice tax/ \nGST) paid toSandhar Estates Private Limited Enterprises under Common control  \nwith the Reporting Enterprises 32.70 32.70\nJubin Finance & Investment Limited Enterprises under Common control  \nwith the Reporting Enterprises 268.36 268.36\nUrmila Joshi Key Managerial Personnel & their \nrelatives - 0.51\nMinakshi Aggarwal Key Managerial Personnel & their \nrelatives- 49.64\nJayant Davar Key Managerial Personnel & their \nrelatives8.05 7.89\nShorah Realty LLP Enterprises over which relatives \nof Key Managerial Personnel are \nable to exercise control/ significant \ninfluence0.71 0.71", "start_char_idx": 0, "end_char_idx": 2496, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e757ed59-7555-4e27-9305-13462154e343": {"__data__": {"id_": "e757ed59-7555-4e27-9305-13462154e343", "embedding": null, "metadata": {"page_label": "138", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "973210e1-d3ec-4646-a9d2-15fb438df6a1", "node_type": null, "metadata": {"page_label": "138", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8a2efc62854909b4e082c7a7448af7b38eaa3cb6fd6d65beda4293c636145da6"}}, "hash": "8a2efc62854909b4e082c7a7448af7b38eaa3cb6fd6d65beda4293c636145da6", "text": "137\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nNature of \ntransaction Name of related party Relationship For the year ended  \n31 March 2022For the year ended  \n31 March 2021\nLease \nrentals   \nreceived \nfromWinnercom Sandhar T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises28.20 26.36\nSandhar Han Sung T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises11.60 23.04\nSandhar Automotive Systems Private \nLimited (Formally known as Sandhar \nDaewha Automotive Systems Private \nLimited)Joint Venture of Reporting \nEnterprises0.14 0.28\nSandhar Automotive Systems Private \nLimited (Formally known as Sandhar \nDaewha Automotive Systems Private \nLimited)Subsidiary 15.16 -\nSandhar Whetron Electronics Private \nLimitedJoint Venture of Reporting \nEnterprises20.16 12.60\nDividend \nReceived \nfromSandhar T ooling Private Limited Subsidiary 23.98 23.98\nIndo T oolings Private Limited Joint Venture of Reporting \nEnterprises- 113.05\nServices \nreceived \nfromSandhar T ooling Private Limited Subsidiaries 0.83 -\nSandhar Han Sung T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises3.56 3.53\nIndo T oolings Private Limited Joint Venture of Reporting \nEnterprises- 0.69\nKhaitan & Co LLP Enterprises over which relatives \nof Key Managerial Personnel are \nable to exercise control/ significant \ninfluence4.50 2.46\nService \nGivenSandhar Amkin Industries Private \nLimitedJoint Venture of Reporting \nEnterprises22.25 -\nSandhar Whetron Electronics Private \nLimitedJoint Venture of Reporting \nEnterprises59.15 17.02\nSandhar T ooling Private Limited Subsidiary - 0.55\nInterest \nReceivedSandhar Automotive Systems Private \nLimited (Formally known as Sandhar \nDaewha Automotive Systems Private \nLimited)Joint Venture of Reporting \nEnterprises13.73 14.78\nSandhar Amkin Industries Private \nLimitedJoint Venture of Reporting \nEnterprises25.44 28.50\nKwangsung Sandhar Automotive \nSystems Private LimitedJoint Venture of Reporting \nEnterprises1.91 0.58\nKwangsung Sandhar T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises- 1.07\nSandhar Engineering Private Limited Subsidiary 18.04 -\nManagerial \nremunera -\ntionJayant Davar Key Managerial Personnel & their \nrelatives 457.43 459.27\nPuru Aggarwal Key Managerial Personnel & their \nrelatives- 69.50\nYashpal Jain Key Managerial Personnel & their \nrelatives105.83 5.25\nKomal Malik Key Managerial Personnel & their \nrelatives23.79 9.27\nSubhi Gupta Key Managerial Personnel & their \nrelatives- 2.44\nArvind Joshi Key Managerial Personnel & their \nrelatives - 7.20\nNarender Kumar Dogra Key Managerial Personnel & their \nrelatives - 7.86", "start_char_idx": 0, "end_char_idx": 2752, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "db0d4ff1-b322-4821-9295-60fb8967b318": {"__data__": {"id_": "db0d4ff1-b322-4821-9295-60fb8967b318", "embedding": null, "metadata": {"page_label": "139", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "f9832e9e-7134-430c-b6d0-e54581748845", "node_type": null, "metadata": {"page_label": "139", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "38d05eb96fc98ae7daa02e2dda6ab9d755c568d1f33914413da16b023747f1ac"}}, "hash": "38d05eb96fc98ae7daa02e2dda6ab9d755c568d1f33914413da16b023747f1ac", "text": "Sandhar Technologies Limited138\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nNature of \ntransaction Name of related party Relationship For the year ended  \n31 March 2022For the year ended  \n31 March 2021\nDividend \npaidJayant Davar Key Managerial Personnel & their \nrelatives 282.04 627.80\nOthers Enterprises under Common control  \nwith the Reporting Enterprises 46.40 102.42\nOthers Key Managerial Personnel & their \nrelatives 52.80 117.33\n Investment \nmade in \nJV\u2019s and \nsubsidiariesSandhar Han Sung T echnologies  \nPrivate LimitedJoint Venture of Reporting \nEnterprises102.26 254.93\nJinyoung Sandhar Mechatronics \nPrivate LimitedJoint Venture of Reporting \nEnterprises- 436.80\nSandhar Automotive Systems Private \nLimited (Formally known as Sandhar \nDaewha Automotive Systems Private \nLimited)Joint Venture of Reporting \nEnterprises48.85 120.00\nSandhar Amkin Industries Pvt Ltd Joint Venture of Reporting \nEnterprises1,130.00 700.00\nKwangsung Sandhar T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises- 898.85\nKwangsung Sandhar Automotive \nSystems Private LimitedJoint Venture of Reporting \nEnterprises98.66 -\nSandhar Whetron Electronics Private \nLimitedJoint Venture of Reporting \nEnterprises146.04 149.34\nSandhar Engineering Private Limited Subsidiary 3,500.00 -\nSandhar Auto Electric Solutions \nPrivate LimitedSubsidiary 0.01\nSandhar Han Shin Auto T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises- 75.00\nSandhar Auto Castings Private Limited \n(formerly known as Sandhar Daeshin \nT echnologies Private Limited) Joint Venture of Reporting \nEnterprises0.0001 1.00\nLoan  & \nAdvances \nGiven toSandhar Automotive Systems Private \nLimited (Formally known as Sandhar \nDaewha Automotive Systems Private \nLimited)Joint Venture of Reporting \nEnterprises52.38 105.44\nSandhar Amkin Industries Private \nLimitedJoint Venture of Reporting \nEnterprises264.05 505.00\nKwangsung Sandhar Automotive \nSystems Private LimitedJoint Venture of Reporting \nEnterprises100.00 95.00\nKwangsung Sandhar T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises- 165.00\nSandhar Engineering Private Limited Subsidiary 3,900.00 -", "start_char_idx": 0, "end_char_idx": 2263, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "06ff3725-45e0-4771-868b-3b12e42744da": {"__data__": {"id_": "06ff3725-45e0-4771-868b-3b12e42744da", "embedding": null, "metadata": {"page_label": "140", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "02c9c0b2-f5c7-4b0a-a98e-82d23ed39bdc", "node_type": null, "metadata": {"page_label": "140", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "90781d3e785318c3adbf3eaa23a01d53072ce1c45de5f6d62cb367550581b869"}}, "hash": "90781d3e785318c3adbf3eaa23a01d53072ce1c45de5f6d62cb367550581b869", "text": "139\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nNature of \ntransaction Name of related party Relationship For the year ended  \n31 March 2022For the year ended  \n31 March 2021\nOutstanding \nReceivableSandhar Han Sung T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises- 11.13\nHaridwar Estates Private Limited Enterprises under Common control  \nwith the Reporting Enterprises 130.77 130.77\nJinyoung Sandhar Mechatronics \nPrivate LimitedJoint Venture of Reporting \nEnterprises0.01 0.10\nSandhar T echnologies Barcelona SL Subsidiary 39.32 -\nSandhar Automotive Systems Private \nLimited (Formally known as Sandhar \nDaewha Automotive Systems Private \nLimited)Joint Venture of Reporting \nEnterprises- 214.54\nSandhar Amkin Industries Private \nLimited Joint Venture of Reporting \nEnterprises9.71 509.74\nSandhar Whetron Electronics Private \nLimitedJoint Venture of Reporting \nEnterprises10.54 1.09\nKwangsung Sandhar T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises0.17 -\nSandhar Engineering Private Limited Subsidiary 15.78 -\nSandhar Automotive Systems Private \nLimited (Formally known as Sandhar \nDaewha Automotive Systems Private \nLimited)Subsidiary 1,217.99 -\nKwangsung Sandhar Automotive \nSystems Private LimitedJoint Venture of Reporting \nEnterprises1.88 0.24\nSandhar Han Shin Auto T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises0.05 0.12\nWinnercom Sandhar T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises3.11 -\nRico Auto Industries Limited Enterprises over which relatives \nof Key Managerial Personnel are \nable to exercise control/ significant \ninfluence3.33 15.07\nOutstanding \nPayableSwaran Enterprises Enterprises over which relatives \nof Key Managerial Personnel are \nable to exercise control/ significant \ninfluence381.89 373.29\nShorah Realty LLP Enterprises over which relatives \nof Key Managerial Personnel are \nable to exercise control/ significant \ninfluence0.12 -\nSandhar Han Sung T echnologies \nPrivate Limited Joint Venture of Reporting \nEnterprises 35.37 -\nSandhar T ooling Private Limited Subsidiary 14.02 11.22\nWinnercom Sandhar T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises- 0.05\n Security \ndeposit \ngiven toSandhar Estates Private Limited Enterprises under Common control  \nwith the Reporting Enterprises 36.00 36.00\nJubin Finance & Investment Limited Enterprises under Common control  \nwith the Reporting Enterprises 98.88 98.88\nSecurity \ndeposit \nreceivedWinnercom Sandhar T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises5.97 5.97", "start_char_idx": 0, "end_char_idx": 2705, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "90c2479f-0062-45a9-9068-a139665cf2e8": {"__data__": {"id_": "90c2479f-0062-45a9-9068-a139665cf2e8", "embedding": null, "metadata": {"page_label": "141", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c3948050-c626-4b60-85cb-850bb74deff5", "node_type": null, "metadata": {"page_label": "141", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "646c6e860bdafd97be65fd5658cc99e1b230c1422c5956f25874a15c4e5cd280"}}, "hash": "646c6e860bdafd97be65fd5658cc99e1b230c1422c5956f25874a15c4e5cd280", "text": "Sandhar Technologies Limited140\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nNature of \ntransaction Name of related party Relationship For the year ended  \n31 March 2022For the year ended  \n31 March 2021\nCorporate \nguarantee \n/ stand by \nletter of \ncredit given \ntoSandhar T echnologies Barcelona S L Subsidiary 7,583.38 7,899.87\nSandhar Han Sung T echnologies \nPrivate  LimitedJoint Venture of Reporting \nEnterprises1,744.27 919.69\nSandhar Amkin Industries Private \nLimitedJoint Venture of Reporting \nEnterprises1,890.95 700.00\nSandhar Engineering Private Limited Subsidiary 5,429.27 -\nManagerial \nRemunera -\ntion PayableJayant Davar Key Managerial Personnel & their \nrelatives 325.40 361.82\nYashpal Jain Key Managerial Personnel & their \nrelatives8.40 5.25\nKomal Malik Key Managerial Personnel & their \nrelatives1.87 1.79\nInvestment \nin JV\u2019s and \nsubsidiaries  Sandhar Han Sung T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises1956.44 1,854.18\nSandhar T ooling Private Limited Subsidiary 387.19 387.19\nSandhar T echnologies  Barcelona SL Subsidiary 2029.00 2,029.00\nSandhar Ecco Green Energy Private \nLimited*Joint Venture of Reporting \nEnterprises222.48 222.48\nSandhar Strategic Systems Private \nLimited***Subsidiary 1.00 1.00\nJinyoung Sandhar Mechatronics \nPrivate Limited@Joint Venture of Reporting \nEnterprises1,336.87 1,336.87\nSandhar Automotive Systems Private \nLimited (formerly known as Sandhar \nDaewha Automotive System Pvt Ltd)Subsidiary 1,666.16 -\nSandhar Automotive Systems Private \nLimited (Formally known as Sandhar \nDaewha Automotive Systems Private \nLimited)Joint Venture of Reporting \nEnterprises- 1,617.31\nSandhar Amkin Industries Private Ltd Joint Venture of Reporting \nEnterprises2,662.00 1,532.00\nSandhar Daeshin Auto Systems Private \nLimited***Joint Venture of Reporting \nEnterprises1.07 1.07\nSandhar Whetron Electronics Private \nLimitedJoint Venture of Reporting \nEnterprises978.45 832.41\nWinnercom Sandhar T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises400.00 400.00\nSandhar Han Shin Automotive Private \nLimited**Joint Venture of Reporting \nEnterprises- 1.00\nSandhar Auto Castings Private Limited \n(formerly known as Sandhar Daeshin \nT echnologies Private Limited)Joint Venture of Reporting \nEnterprises- 1.00\nSandhar Auto Castings Private Limited \n(formerly known as Sandhar Daeshin \nT echnologies Private Limited)Subsidiary 1.00 -\nSandhar Han Shin Auto T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises275.00 275.00\nKwangsung Sandhar T echnologies \nPrivate LimitedJoint Venture of Reporting \nEnterprises1,008.37 1,008.37\nKwangsung Sandhar Automotive \nSystems Private LimitedJoint Venture of Reporting \nEnterprises98.66 -\nSandhar Auto Electric Solutions \nPrivate LimitedSubsidiary 0.01 -\nSandhar Engineering Private Limited Subsidiary 3,500.00 -", "start_char_idx": 0, "end_char_idx": 2947, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fd396c9f-87f8-4f99-ab84-29ce5356b973": {"__data__": {"id_": "fd396c9f-87f8-4f99-ab84-29ce5356b973", "embedding": null, "metadata": {"page_label": "142", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "e827a318-bca5-4af8-830b-9a83eb25f5b7", "node_type": null, "metadata": {"page_label": "142", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b5d071f300d1df1fdfad710089f52cd8b7be5ba66dc0dde85b52b9d291567009"}}, "hash": "b5d071f300d1df1fdfad710089f52cd8b7be5ba66dc0dde85b52b9d291567009", "text": "141\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n@During the year ended 31 March 2022, the company performed an impairment assessment of its investment in equity shares and \npreference shares of Jinyoung Sandhar Mechatronics Private Limited to compute the fair value of its investment. Based on management\u2019s \nassessment, as the fair value of the investment was lower than the carrying amount of the investment, an impairment charge of Rs. \n110.36 Lacs was recognized in the standalone financial statements.\n*During the year ended 31 March 2020, the Company noted an impairment trigger on account of proposed discontinuation of business \nin its joint venture company (\u2018Sandhar Ecco Green Energy Private Limited\u2019). Company performed an impairment assessment of \nits investment in equity shares of Sandhar Ecco Green Energy Private Limited to compute the fair value of its investment. Based on \nmanagement\u2019s assessment, as the fair value of the investment was lower than the carrying amount of the investment, an impairment \ncharge of Rs. 143.17 Lacs (31 March 2019 Rs. 148.05) Lacs was recognized in the standalone financial statements. In absence of \nvisibility of business in the joint venture, the financial statements of the JV have been prepared on non-going concern basis, where the \nassets and liabilities have been disclosed as a realizable basis. During the current year the Investment in joint venture has been shown \nat the realisable value.\n**During the year ended 31 March 2021, Sandhar Han Shin Automotive Private Limited, a joint venture of the company was struck off \nunder section 248 of the Companies Act, 2013. Hence company noted an impairment of investment amounting Rs. 1.00 Lacs.\n***During the year ended 31 March 2022, Sandhar Daeshin Auto Systems Private Limited, a joint venture of the company and Sandhar \nStrategic Systems Private Limited, a wholly owned subsidiary of the company was struck off under section 248 of the Companies Act, \n2013. Hence company noted an impairment of investment amounting Rs. 2.07 Lacs.\nC. T erms and conditions of transactions with related parties\nAll transactions with these related parties are priced on arm\u2019s length basis and resulting outstanding balances at the year-end are \nunsecured and interest free and are to be settled in cash. The Company has not recorded any impairment of receivables relating to \namounts owed by related parties. This assessment is undertaken in each financial year through examining the financial position of the \nrelated party and the market in which the related party operates.\n33. Disclosure r equired under Section 186(4) of the Companies Act, 2013\n(i) P articulars of loan given (Loan repayable on demand were given to related parties as mentioned below)\nName of the loanee Loan \ngiven in earlier yearsLoan given during the yearLoan written offRepayment during the year Converted into EquityOutstanding balance as at 31 March 2022Purpose\nSandhar Automotive \nSystem Private \nLimited (formerly known as Sandhar Daewha Automotive \nSystems Private \nLimited)133.18 - - 133.18\n-- Loan given to joint \nventure company in \npursuant to business support.\nSandhar Amkin \nIndustries Private \nLimited505.00 200.00 - 215.00 490.00 - Loan given to joint \nventure company in \npursuant to business support.\nKwangsung Sandhar \nAutomotive Systems \nPrivate Limited- 100.00 - 100.00\n-- Loan given to joint \nventure company in \npursuant to business support.\nSandhar Engineering Private Limited- 3,900.00 - 3,900.00\n-- Loan given to subsidiary company in pursuant to business support.", "start_char_idx": 0, "end_char_idx": 3689, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4d6517af-4f11-4ec5-a757-5e145db536f1": {"__data__": {"id_": "4d6517af-4f11-4ec5-a757-5e145db536f1", "embedding": null, "metadata": {"page_label": "143", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "7eed7d12-79a3-4acc-86c1-33fee89cfb5b", "node_type": null, "metadata": {"page_label": "143", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1bc9855e44d774802a277b76094717218d974e1f68cfc26c18af764e4362bbea"}}, "hash": "1bc9855e44d774802a277b76094717218d974e1f68cfc26c18af764e4362bbea", "text": "Sandhar Technologies Limited142\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nName of the loanee Loan \ngiven in earlier yearsLoan given during the yearLoan written offRepayment during the year Converted into EquityOutstanding balance as at 31 March 2021Purpose\nSandhar Automotive \nSystem Private \nLimited(formerly \nknown as Sandhar Daewha Automotive Systems Private \nLimited)88.18 45.00 - - - 133.18 Loan given to joint \nventure company in \npursuant to business \nsupport.\nSandhar Amkin Industries Private \nLimited430.00 505.00 - 150.00 280.00 505.00 Loan given to joint \nventure company in \npursuant to business \nsupport.\nKwangsung Sandhar \nAutomotive Systems \nPrivate Limited- 95.00 - 95.00 - - Loan given to joint \nventure company in \npursuant to business support.\nKwangsung Sandhar T echnologies Private Limited- 165.00 - 165.00 - - Loan given to joint venture company in pursuant to business support.\nii. Particulars of Corporate guarantee / stand by letter of credit given to:\nName of the entity Guarantee \ngivenGuarantee dischargedOutstanding balancePurpose\nSandhar T echnologies Barcelona SL 7,583.38 - 7,583.38 T o secure term loan & working capital \nloan\nSandhar Han Sung T echnologies Private  \nLimited1,744.27 - 1,744.27 T o secure term loan & working capital loan\nSandhar Amkin Industries Private Limited 1,890.95 - 1,890.95 T o secure term loan & working capital loan\nSandhar Engineering Private Limited 5,429.27 - 5,429.27 T o secure term loan & working capital loan\n(iii) Particulars of investments made:\nRefer note 6A for investments made by the Company.\n34. L eases\ni.) The Company has lease contracts for land & building used in its operations. Generally, the Company is restricted from assigning and \nsubleasing the leased assets. The Company also has certain leases of guest house and other equipment with lease terms of 12 months \nor less. The Company applies the \u2018short-term lease\u2019 recognition exemptions for these leases.\nii.) Impact o f adoption of Ind AS 116 on the statement of profit and loss\nParticulars For the year ended \n31 March 2022For the year ended \n31 March 2021\nInterest on lease liabilities (refer note 24) 172.57 168.58\nDepreciation of Right-of-use assets (refer note 4) 723.52 610.51\nImpact on the statement of profit and loss for the year 896.09 779.09\niii.) Amount recogn ised in the statement of cash flows\nParticulars For the year ended \n31 March 2022For the year ended \n31 March 2021\nRepayment of lease liabilities including interest expenses 872.40 741.37\nImpact on the statement of cash flows for the year 872.40 741.37\niv.) Refer  note 37 for contractual maturities of lease liabilities.", "start_char_idx": 0, "end_char_idx": 2747, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "01ca73df-8a20-4e4b-be6f-28719bba3976": {"__data__": {"id_": "01ca73df-8a20-4e4b-be6f-28719bba3976", "embedding": null, "metadata": {"page_label": "144", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "2761b7c5-8356-4940-990d-70e2c72722ff", "node_type": null, "metadata": {"page_label": "144", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c47fd014c8827fa20f30c0008606448d4195ec8768697a603c35949e2ec0d179"}}, "hash": "c47fd014c8827fa20f30c0008606448d4195ec8768697a603c35949e2ec0d179", "text": "143\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n35. Financial Instruments- Fair V alues\nSet out below, is a comparison by class of the carrying amounts and fair value of the Company\u2019s financial instruments, other than those  \nwith carrying amounts that are reasonable approximations of fair values:\nParticulars Carrying value  Fair value \nAs at \n31 March 2022As at  \n31 March 2021As at \n31 March 2022As at  \n31 March 2021\n\u00a0 Financial assets \u00a0 \u00a0 \u00a0 \u00a0\nA. FVTPL:\n\u00a0 Investment in Unquoted Equity Shares \nexcluding investment in subsidiaries, joint \ncontrolled entities and associate97.24 84.05 97.24 84.05\nB. Amortised Cost:\n\u00a0 Security deposit 1,078.07 986.27 1,078.07 986.27\n\u00a0 Loans recoverable from related parties - 638.18 - 638.18\n\u00a0 Loans to employees 41.48 40.40 41.48 40.40\n\u00a0 T otal 1,216.79 1,748.90 1,216.79 1,748.90\n\u00a0 Financial liabilities\nA. Amortised Cost:\nBorrowings\n\u00a0 Loans 23,796.01 4,329.64 23,796.01 4,329.64\n\u00a0 Lease liabilities 1,966.84 1,830.88 1,966.84 1,830.88\n\u00a0 T otal 25,762.85 6,160.52 25,762.85 6,160.52\nThe management assessed that the fair values of short term financial assets and liabilities significantly approximate their carrying amounts \nlargely due to the short-term maturities of these instruments. Accordingly, management has not disclosed fair values for financial instruments \nsuch as trade receivables, trade payables, cash and cash equivalents, other current assets, interest accrued on fixed deposits, other current \nliabilities etc.\nThe fair value of the financial assets and liabilities is included at the amount at which the instrument could be exchanged in a current \ntransaction between willing parties, other than in a forced or liquidation sale.\nThe following methods and assumptions were used to estimate the fair values:\nLong-term fixed-rate and variable-rate Receivables/Borrowings are evaluated by the company based on parameters such as interest Rates, \nspecific country risk factors, individual creditworthiness of the customer and the risk characteristics of the financed project based on this \nevaluation, allowances are taken into account for the expected credit losses of these receivables.\nThe fair value of unquoted instruments, is calculated by arriving at intrinsic value of the investee. The fair value of loans from banks and other \nfinancial liabilities, obligations under finance leases, as well as other non-current financial liabilities is estimated by discounting future cash \nflows using rates currently available for debt on similar terms, credit risk and remaining maturities.\nThe Company has entered into derivative financial instruments with financial institutions/ banks through Cross currency interest rate swap \nand principals swap. \nSuch derivatives are valued using valuation techniques, which employs the use of market observable inputs. Valuation technique applied by \nthe company is Mark to Market as provided by the bank as on the date of valuation.\nDiscount rates used in determining fair value:The interest rates used to discount estimated future cash flows, where applicable, are based on the discount rate that reflects the issuer\u2019s \nborrowing rate as at the end of the reporting period. \nThe Company maintains policies and procedures to value financial assets or financial liabilities using the best and most relevant data available. \nIn addition, the Company internally reviews valuation, including independent price validation for certain instruments.", "start_char_idx": 0, "end_char_idx": 3570, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d401382d-77f1-4635-8ed8-26d991810ab0": {"__data__": {"id_": "d401382d-77f1-4635-8ed8-26d991810ab0", "embedding": null, "metadata": {"page_label": "145", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "3c7b2fc0-b5e6-4314-a956-300cac444394", "node_type": null, "metadata": {"page_label": "145", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "139ec92ea2436569b299a71ac3a4bb0711941fb4ab4061c7800e36869dee7078"}}, "hash": "139ec92ea2436569b299a71ac3a4bb0711941fb4ab4061c7800e36869dee7078", "text": "Sandhar Technologies Limited144\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n36. Fair value hier archy\nThis section explains the judgements and estimates made in determining the fair values of the financial statements that are ;\n(a) recognised a nd measured at fair value and \n(b) measured at amortised cost  and for which fair values are disclosed in the financial statements. \nT o provide an indication about the reliability of the inputs used in determining fair value, the company has classified its financial instruments \ninto three levels prescribed under the accounting standard.\nAll financial instruments for which fair value is recognised or disclosed are categorised with in the fair value hierarchy, described as follows, \nbased on the lowest level input that is significant to the fair value measurement as a whole:\nLevel 1: quoted prices (unadjusted) in active markets for identical assets or liabilities.Level 2 : inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or \nindirectly (i.e. derived from prices).Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs).\nThe company has an established control framework with respect to the measurements of fair values. This includes a valuation team and has \noverall responsibility for overseeing all significant fair value measurements and reports directly to the Chief Finance Officer. The valuation \nteam regularly reviews significant unobservable inputs and valuation adjustments. If third party information, such as broker quotes or \npricing services, is used to measure fair values, then the valuation team assesses the evidence obtained from the third parties to support the \nconclusion that these valuations meet the requirements of Ind AS, including the level in the fair value hierarchy in which the valuations should be classified. Significant valuation issues are reported to the Company\u2019s audit committee.\nThe following table provides the fair value measurement hierarchy of the Company\u2019s assets and liabilities.\nA. Quantitativ e disclosures fair value measurement hierarchy for assets as at 31 March 2022:\nParticulars T otal Fair value measurement using\nQuoted prices in \nactive marketsSignificant \nobservable \ninputsSignificant \nunobservable \ninputs\n(Level 1) (Level 2) (Level 3)\nAssets measured at FVTPL: \u00a0\nInvestment in Unquoted Equity Shares excluding \ninvestment in subsidiaries, joint controlled entities and \nassociate97.24 - - 97.24\nAssets measured at amortised cost for which fair \nvalues are disclosed (refer note 35):\nSecurity deposit 1,078.07 - - 1,078.07\nLoans recoverable from related parties - - - -\nLoans to employees 41.48 - - 41.48\nLiabilities measured at amortised cost for which fair \nvalues are disclosed (refer note 35):\nLoans 23,796.01 - - 23,796.01\nLease liabilities 1,966.84 - - 1,966.84\nDuring the year ended 31 March 2022, there were no transfers between Level 1 and Level 2 fair value measurements.", "start_char_idx": 0, "end_char_idx": 3146, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "9f1e5d65-6e98-4216-b41a-0ed8dafcbabe": {"__data__": {"id_": "9f1e5d65-6e98-4216-b41a-0ed8dafcbabe", "embedding": null, "metadata": {"page_label": "146", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "7bc93da1-e190-4e15-981f-d6ac724e445b", "node_type": null, "metadata": {"page_label": "146", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "dfe1f00845d85d67d10e48c980b7c8aff9748fd9c8406a749bb19e65389f3357"}, "3": {"node_id": "519d996f-b3f9-4609-a1f9-b8bbaab5a69a", "node_type": null, "metadata": {"page_label": "146", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "37e201e1dd15fa6d7a635d0734ca0a19f62b03828fdf6ddafcacba2fe923efa9"}}, "hash": "487209c9c6764c99e436b3cd7aa68ad1b37d1da1dcee2cebcf4fe83d6ffc80a6", "text": "145\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nB. Quantitativ e disclosures fair value measurement hierarchy for assets as at 31 March 2021:\nParticulars\nT otalFair value measurement using\nQuoted prices in \nactive marketsSignificant \nobservable \ninputsSignificant \nunobservable \ninputs\n(Level 1) (Level 2) (Level 3)\nAssets measured at FVTPL:\nInvestment in Unquoted Equity Shares excluding \ninvestment in subsidiaries, joint controlled entities and associate84.05 - - 84.05\nAssets measured at amortised cost for which fair \nvalues are disclosed (refer note 35):\nSecurity deposit 986.27 - - 986.27\nLoans recoverable from related parties 638.18 - - 638.18\nLoans to employees 40.40 - - 40.40\nLiabilities measured at amortised cost for which fair \nvalues are disclosed (refer note 35):\nLoans 4,329.64 - - 4,329.64\nLease liabilities 1,830.88 - - 1,830.88\nDuring the year ended 31 March 2021, there were no transfers between Level 1 and Level 2 fair value measurements.\n37. Finan cial risk management objectives and policies\nThe Company is primarily engaged in the manufacturing and assembling of automotive components such as lock-set, mirrors and various \nsheet metal components including cabins for two wheelers, four wheelers and off road vehicle industry. The Company\u2019s principal financial \nliabilities, comprises loans and borrowings, trade and other payables and finance lease obligation. The main purpose of these financial liabilities \nis to support the Company\u2019s operations. The Company\u2019s principal financial assets include investments in equity, employee advances, trade \nand other receivables, security deposits, cash and short-term deposits that derive directly from its operations. The Company also enters into \nderivative transactions viz. CCIRS and Principal Swaps.\nThe Company has exposure to the following risks arising from financial instruments \n\u2022 Market risk (see (b));\n\u2022 Credit risk (see (c)); and \n\u2022 Liquidity risk (see (d)).\nThis note explains the sources of risk which the entity is exposed to and how the entity manages the risk and the impact of hedge accounting \nin the financial statements.\na. Risk Management F ramework\nThe Company\u2019s activities make it susceptible to various risks. The company has taken adequate measures to address such concerns \nby developing adequate systems and practices. The Company\u2019s overall risk management program focuses on the unpredictability of \nmarkets and seeks to manage the impact of these risks on the Company\u2019s financial performance. \nThe Company\u2019s senior management oversee the management of these risks and advises on financial risks and the appropriate financial risk \ngovernance framework for the Company. The board provides assurance to the shareholders that the Company\u2019s financial risk activities \nare governed by appropriate policies and procedures and that financial risks are identified, measured and managed in accordance with \nthe Company\u2019s policies and risk objectives. All derivative activities for risk management purposes are carried out by specialist teams that \nhave the appropriate skills, experience and supervision. It is the Company\u2019s policy that no trading in derivatives for speculative purposes \nmay be undertaken. \nThe Company\u2019s risk management policies are established to identify and analyse the risks faced by the company, to set appropriate risk \nlimits and controls and to monitor risks and adherence to limits. Risk management policies are reviewed regularly to reflect changes \nin market conditions and company\u2019s activities. The company, through its training and management standards and procedures, aims to \nmaintain a disciplined and constructive control environment in which all employees understand their roles and obligations.\nThe", "start_char_idx": 0, "end_char_idx": 3863, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "519d996f-b3f9-4609-a1f9-b8bbaab5a69a": {"__data__": {"id_": "519d996f-b3f9-4609-a1f9-b8bbaab5a69a", "embedding": null, "metadata": {"page_label": "146", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "7bc93da1-e190-4e15-981f-d6ac724e445b", "node_type": null, "metadata": {"page_label": "146", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "dfe1f00845d85d67d10e48c980b7c8aff9748fd9c8406a749bb19e65389f3357"}, "2": {"node_id": "9f1e5d65-6e98-4216-b41a-0ed8dafcbabe", "node_type": null, "metadata": {"page_label": "146", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "487209c9c6764c99e436b3cd7aa68ad1b37d1da1dcee2cebcf4fe83d6ffc80a6"}}, "hash": "37e201e1dd15fa6d7a635d0734ca0a19f62b03828fdf6ddafcacba2fe923efa9", "text": "control environment in which all employees understand their roles and obligations.\nThe Company\u2019s audit committee oversees how management monitors compliance with the company\u2019s risk management policies and \nprocedures, and reviews the adequacy of the risk management framework in relation to the risks faced by the company. The audit \ncommittee is assisted in its oversight role by internal audit. Internal audit undertakes both regular and ad hoc reviews of risk management \ncontrols and procedures, the results of which are reported to the audit committee.\nThis note explains the sources of risk which the entity is exposed to and how the entity manages the risk and the impact of hedge \naccounting in the financial statements.", "start_char_idx": 3777, "end_char_idx": 4505, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6833a010-3612-444b-a18b-cce32566987a": {"__data__": {"id_": "6833a010-3612-444b-a18b-cce32566987a", "embedding": null, "metadata": {"page_label": "147", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5651d3f4-8871-4868-826a-786dea018286", "node_type": null, "metadata": {"page_label": "147", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "6efd1b65214566400136cedf00783d3122e73ddaeccefb0025ca214d137a5f8b"}}, "hash": "6efd1b65214566400136cedf00783d3122e73ddaeccefb0025ca214d137a5f8b", "text": "Sandhar Technologies Limited146\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nRisk Exposure arising from Measurement Management of risk\nCredit Risk Cash and cash equivalents, trade receivables, \nderivative financial instruments, financial assets measured at amortised cost.Ageing analysis,Credit ratingsDiversification of bank deposits, credit limits and letter of credit.\nLiquidity Risk Borrowings and liabilities Cash flow forecasting,Sensitivity analysisAvailability of borrowing facilities.\nMarket risk - foreign \ncurrency riskFuture commercial transactions, Recognised financial liabilities not denominates in Indian \nRupee (INR)Cash flow forecasting,\nSensitivity analysis Cross currency \nprincipal interest swaps Market risk \u2013 interest rate riskLong-term borrowings at variable rates Sensitivity analysis\nb. Mark et Risk\nMarket risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. \nMarket risk comprises following types of risk: interest rate risk, currency risk, price risk, and commodity risk. Financial instruments \naffected by market risk include loans and borrowings, investment, deposits, advances and derivative financial instruments.\nThe sensitivity analyses in the following sections relate to the position as at 31 March 2022 and 31 March 2021. The sensitivity analyses \nhave been prepared on the basis that the amount of net debt, the ratio of floating to fixed interest rates of the debt and derivatives and \nthe proportion of financial instruments in foreign currencies are all constant in place at 31 March 2022.\nThe analyses exclude the impact of movements in market variables on: the carrying values of gratuity and other post-retirement \nobligations; provisions.\nThe following assumptions have been made in calculating the sensitivity analyses:-The sensitivity of the relevant profit or loss item is the effect of the assumed changes in respective market risks. This is based on the \nfinancial assets and financial liabilities held at 31 March 2022 and 31 March 2021.\nc. Interest r ate risk \nInterest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market \ninterest rates. The Company\u2019s exposure to the risk of changes in market interest rates relates primarily to the Company\u2019s long-term debt \nobligations with fixed interest rates.\nThe Company enters Cross Currency Interest Rate Swaps to manage its Forex and interest rate risk, in which it agrees to exchange, at \nspecified intervals, the difference between floating and fixed rate interest amounts calculated by reference to an agreed-upon notional \nprincipal amount.\nExposure to interest rate risk\nThe interest rate profile of the Company\u2019s interest bearing financial instruments as reported to management is as follows:\nParticulars 31 March 2022 31 March 2021\nFinancial Liabilities \u00a0\nFixed rate instruments \n- T erm Loan 9,500.00 -\n- Vehicle Loan 5.31 23.85\nVariable rate instruments\n- Cash credit from bank 14,290.70 4,305.79\nFinancial Assets\nFixed rate instruments\n- Fixed Deposits 83.10 80.60\n- Loans 41.48 678.58\n- Security Deposits 1,078.07 986.27", "start_char_idx": 0, "end_char_idx": 3305, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6a3c3024-d167-443d-b829-bf219cdf62d3": {"__data__": {"id_": "6a3c3024-d167-443d-b829-bf219cdf62d3", "embedding": null, "metadata": {"page_label": "148", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6516ec43-cd9c-40bd-a69b-3b606fc9eef7", "node_type": null, "metadata": {"page_label": "148", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "83cd679e1459f04cb6f2700ce7c28abbf53829d9b08ca01967ff5cced5d605c2"}}, "hash": "83cd679e1459f04cb6f2700ce7c28abbf53829d9b08ca01967ff5cced5d605c2", "text": "147\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nThe Company does not account for fixed rate financial assets or financial liabilities at fair value through profit or loss, and the company does \nnot designate derivatives (interest rate swaps) as hedging instruments under a fair value hedge accounting model. Therefore, a change in \ninterest rates at the reporting date would not affect profit or loss.\nInterest Rate sensitivity\nA reasonably possible change of 100 basis points in interest rates at the reporting date would have increased (decreased) equity and profit \nor loss by the amounts shown below. This analysis assumes that all other variables, in particular foreign currency exchange rates, remain \nconstant.\nParticulars Increase / decrease \nin basic pointsProfit or loss Profit or loss (net \nof tax)\n31 March 2022\nSecured term loan from banks 100 95.05 71.13\nCash credit from bank 100 142.91 106.94\nSecured term loan from banks (100) (95.05) (71.13)\nCash credit from bank (100) (142.91) (106.94)\n31 March 2021\nSecured term loan 100 0.24 0.18\nCash credit from bank 100 43.06 32.22\nSecured term loan (100) (0.24) (0.18)\nCash credit from bank (100) (43.06) (32.22)\nCurrency risk\nForeign currency risk is the risk that the fair value or future cash flows of an exposure will fluctuate because of changes in foreign exchange \nrates. The Company\u2019s exposure to the risk of changes in foreign exchange rates relates primarily to the Company\u2019s operating activities (when \nrevenue or expense is denominated in a foreign currency) and borrowings in foreign currency (ECB borrowings).\nThe Company manages its foreign currency risk by entering into derivatives. When a derivative is entered into for the purpose of hedging, \nthe Company negotiates the terms of those derivatives to match the terms of the hedged exposure.\nDetails of unhedged foreign currency exposures:\nAll figures Rs. in lacs\nAs at  31 March 2022 As at 31 March 2021\nParticulars Amount In Foreign \nCurrencyAmount in Rs Amount In Foreign \nCurrencyAmount in Rs\nTrade Payables (USD) 19.19 1,454.23 17.85 1,305.13\nTrade Payables (JPY) 2,150.50 1,336.11 845.09 558.77\nTrade Payables (GBP) - - 0.02 1.61\nTrade Payables (EUR) 0.24 20.53 0.82 70.00\nTrade Receivables (USD) 3.94 298.35 2.18 159.64\nTrade Receivables (EUR) 0.90 75.74 0.03 2.42\nThe following significant exchange rates were applied at the year end:\nParticulars Year end rates\nAs at  \n31 March 2022As at  \n31 March 2021\nINR/ JPY 0.62 0.66\nINR/ USD 75.80 73.12\nINR/ GBP - 100.78\nINR/ EUR 83.96 85.78\nSensitivity Analysis", "start_char_idx": 0, "end_char_idx": 2674, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8c5c7029-d1e1-4e93-a8d4-b806b41c999e": {"__data__": {"id_": "8c5c7029-d1e1-4e93-a8d4-b806b41c999e", "embedding": null, "metadata": {"page_label": "149", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "1269459a-020b-439f-a071-871777fde292", "node_type": null, "metadata": {"page_label": "149", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b70fe50b12f6286a6dca74b25804fe488ada8de5068fd0e8544fe13a68b58852"}}, "hash": "b70fe50b12f6286a6dca74b25804fe488ada8de5068fd0e8544fe13a68b58852", "text": "Sandhar Technologies Limited148\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nAny changes in the exchange rate of foreign currency against INR is not expected to have significant impact on the Company\u2019s profit due to \nthe short credit period. Accordingly, a 1% appreciation/depreciation of the INR as indicated below, against the USD would have increased/\nreduced profit by the amounts shown below. This analysis is based on the foreign currency exchange rate variances that the Company \nconsidered to be reasonably possible at the end of the reporting period. The analysis assumes that all other variable remains constant.\nParticulars Change in currency \nrateNature of ExposureYear end ratesChanges in ratesNet exposure JPYEffect on profit before tax (INR)Effect on profit after tax (INR)\nAs at 31 March \n2022\nINR/JPY Increases \nby 1 %\nImport Trade \npayables0.6213 0.0062 2,150.50 (13.36) (10.00)\nINR/JPY Decreases \nby 1 %0.6213 (0.0062) 2,150.50 13.36 10.00\nAs at 31 March \n2021INR/JPY Increases by 1 %0.6612 0.0066 845.09 (5.59) (4.18)\nINR/JPY Decreases \nby 1 %0.6612 (0.0066) 845.09 5.59 4.18\nParticulars Change in currency \nrateNature of ExposureYear end ratesChanges in ratesNet exposure USDEffect on profit before tax (INR)Effect on profit after tax (INR)\nAs at 31 March \n2022\nINR/USD Increases \nby 1 %\nImport Trade payables75.7975 0.75798 19.19 (14.54) (10.88)\nINR/USD Decreases by 1 %75.7975 (0.75798) 19.19 14.54 10.88\nAs at 31 March \n2021\nINR/USD Increases by 1 %73.1150 0.7312 17.85 (13.05) (9.77)\nINR/USD Decreases by 1 %73.1150 (0.7312) 17.85 13.05 9.77\nParticulars Change in currency \nrateNature of ExposureYear end ratesChanges in ratesNet exposure  \nGBPEffect on profit before tax (INR)Effect on profit after tax (INR)\nAs at 31 \nMarch 2022\nINR/GBP Increases by \n1 %\nImport Trade payables- - - - -\nINR/GBP Decreases by 1 %- - - - -\nAs at 31 \nMarch 2021\nINR/GBP Increases by 1 %100.78 1.0078 0.02 (0.016) (0.012)\nINR/GBP Decreases by 1 %100.78 (1.0078) 0.02 0.016 0.012\nParticulars Change in currency \nrateNature of ExposureYear end ratesChanges in ratesNet exposure  \nEUROEffect on profit before tax (INR)Effect on profit after tax (INR)\nAs at 31 \nMarch 2022\nINR/EURO Increases \nby 1 %\nImport Trade payables83.96 0.8396 0.24 (0.21) (0.15)\nINR/EURO Decreases by 1 %83.96 (0.8396) 0.24 0.21 0.15\nAs at 31 \nMarch 2021INR/EURO Increases by 1 %85.78 0.8578 0.82 (0.70) (0.52)\nINR/EURO Decreases by 1 %85.78 0.8578 0.82 0.70 0.52\nParticulars Change in currency \nrateNature of ExposureYear end ratesChanges in ratesNet exposure  \nUSDEffect on profit before tax (INR)Effect on profit after tax (INR)", "start_char_idx": 0, "end_char_idx": 2719, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "77e5d77d-979e-4d39-8f7a-c1988c70e86b": {"__data__": {"id_": "77e5d77d-979e-4d39-8f7a-c1988c70e86b", "embedding": null, "metadata": {"page_label": "150", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5c07a366-3c2f-43eb-9908-991d77ebcef8", "node_type": null, "metadata": {"page_label": "150", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "84de8a04b28387caa95e826d387c0dd9fc328757590579f5a08def087cf780e8"}, "3": {"node_id": "13cf1a2d-9bbc-4b9f-8c01-eab302ec00de", "node_type": null, "metadata": {"page_label": "150", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "d749e0e112ec524745bbdeecaa5cc851396736fe04fb3473bb26b88007e32ae1"}}, "hash": "7f89dc2a05c4161c1d640abbed55bc5f8f9bd3df08edb729c13acdc06362853d", "text": "149\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nAs at 31 \nMarch 2022INR/USD Increases by \n1 %\nTrade Receiv -\nables75.7975 0.7580 3.94 2.98 2.23\nINR/USD Decreases by 1 %75.7975 (0.7580) 3.94 (2.98) (2.23)\nAs at 31 \nMarch 2021 INR/USD Increases by 1 %73.115 0.7312 2.18 1.6 1.19\nINR/USD Decreases by 1 %73.115 (0.7312) 2.18 (1.6) (1.19)\nParticulars Change in currency \nrateNature of ExposureYear end ratesChanges in ratesNet exposure  \nUSDEffect on profit before tax (INR)Effect on profit after tax (INR)\nAs at 31 \nMarch 2022INR/EUR Increases by \n1 %\nTrade Receivables83.96 0.8396 0.90 0.76 0.57\nINR/ EUR Decreases by 1 %83.96 (0.8396) 0.90 (0.76) (0.57)\nAs at 31 \nMarch 2021\nINR/ EUR Increases by 1 %85.78 0.8578 0.03 0.024 0.018\nINR/ EUR Decreases by 1 %85.78 (0.8578) 0.03 (0.024) (0.018)\nEquity price risk\nThe Company\u2019s listed & non-listed equity securities are susceptible to market price risk arising from uncertainties about future values of the \ninvestment securities. The Company manages the equity price risk through diversification and by placing limits on total equity instruments. \nReports on the equity portfolio are submitted to the Company\u2019s senior management on a regular basis. The Company\u2019s Board of Directors \nreviews and approves all equity investment decisions.\nCredit risk\nCredit risk is the risk that counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial \nloss. The Company is exposed to credit risk from its operating activities (primarily trade receivables), including foreign exchange transactions \nand other financial instruments.\nTrade receivables\nInd AS requires expected credit losses to be measured through a loss allowance. The Company assesses at each date of statements of \nfinancial position whether a financial asset or a company of financial assets is impaired. The Company recognises lifetime expected losses for all contract assets and / or all trade receivables that do not constitute a financing transaction. For all other financial assets, expected credit losses are measured at an amount equal to the 12 months expected credit losses or at an amount equal to the life time expected credit losses if the credit risk on the financial asset has increased significantly since initial recognition.\nTrade receivables of 40,659.26 as at 31 March 2022 forms a significant part of the financial assets carried at amortised cost, which is valued \nconsidering provision for allowance using expected credit loss method. In addition to the historical pattern of credit loss, we have considered the likelihood of increased credit risk and consequential default considering emerging situations due to COVID-19. This assessment is not based on any mathematical model but an assessment considering the nature of segment, impact immediately seen in the demand outlook of these segments and the financial strength of the customers in respect of whom amounts are receivable.\nCompany\u2019s exposure to customers is diversified and some customer contributes more than 10% of outstanding accounts receivable as of 31 \nMarch 2022 and 31 March 2021 however there was no default on account of those customers in the past.\nBefore accepting any new customer, the Company assesses the potential customer\u2019s credit quality and defines credit limits to customer. \nLimits and scoring attributed to customers are reviewed on periodic basis.\nThe Company performs credit assessment for customers on an annual basis and recognizes credit risk, on the basis lifetime expected losses \nand where", "start_char_idx": 0, "end_char_idx": 3691, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "13cf1a2d-9bbc-4b9f-8c01-eab302ec00de": {"__data__": {"id_": "13cf1a2d-9bbc-4b9f-8c01-eab302ec00de", "embedding": null, "metadata": {"page_label": "150", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5c07a366-3c2f-43eb-9908-991d77ebcef8", "node_type": null, "metadata": {"page_label": "150", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "84de8a04b28387caa95e826d387c0dd9fc328757590579f5a08def087cf780e8"}, "2": {"node_id": "77e5d77d-979e-4d39-8f7a-c1988c70e86b", "node_type": null, "metadata": {"page_label": "150", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7f89dc2a05c4161c1d640abbed55bc5f8f9bd3df08edb729c13acdc06362853d"}}, "hash": "d749e0e112ec524745bbdeecaa5cc851396736fe04fb3473bb26b88007e32ae1", "text": "basis and recognizes credit risk, on the basis lifetime expected losses \nand where receivables are due for more than six months.\nExposure to credit riskThe carrying amount of financial assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting date \nwas:", "start_char_idx": 3609, "end_char_idx": 3904, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4a40d92c-24fb-4b11-98dd-3d9178595f11": {"__data__": {"id_": "4a40d92c-24fb-4b11-98dd-3d9178595f11", "embedding": null, "metadata": {"page_label": "151", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "7fbcf959-cacd-404e-ba62-b35bd5673750", "node_type": null, "metadata": {"page_label": "151", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "0d06f8810fcb3d6bb81f5f00843b9f0869d2bffbc87e8ce563bef2d2200dd2e2"}}, "hash": "0d06f8810fcb3d6bb81f5f00843b9f0869d2bffbc87e8ce563bef2d2200dd2e2", "text": "Sandhar Technologies Limited150\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\na. Financial assets for which loss allowance is measured using 12 months Expected Credit L osses (ECL)\nParticulars As at  \n31 March 2022As at  \n31 March 2021\nLoans 41.48 678.58\nOther financial assets 1,192.90 1,107.08\nT otal 1,234.38 1,785.66\nb. The ageing analysis of trade receivables for which loss allowance is measured using Life Time Expected Credit Losses as of the \nreporting date is as follows:\nParticulars As at  \n31 March 20220- 6 Month 6 \u2013 12 Month More than \n12 months\nGross Carrying Amount 40,957.86 40,656.43 1.40 300.03\nExpected credit loss (Loss allowance provision) 298.60 - - 298.60\nCarrying amount of trade receivables 40,659.26 40,656.43 1.40 1.43\nParticulars As at  \n31 March 20210- 6 Month 6 \u2013 12 Month More tha \n12 months\nGross Carrying Amount 35,132.24 34,787.87 17.20 327.17\nExpected credit loss (Loss allowance provision) 299.54 - - 299.54\nCarrying amount of trade receivables 34,832.70 34,787.87 17.20 27.63\nFinancial instruments and cash deposits\nCredit risk from ba lances with banks and financial institutions is managed by the Corporate finance department in accordance with the \nCompany\u2019s policy. Investments of surplus funds are made only in schemes of alternate investment fund/or other appropriate avenues \nincluding term and recurring deposits with approved counterparties and within credit limits assigned to each counterparty. Counterparty \ncredit limits are reviewed by the Company\u2019s Board of Directors on an annual basis. The limits are set to minimise the concentration of risks \nand therefore mitigate financial loss through counterparty\u2019s potential failure to make payments.\nThe Company places its cash and cash equivalents and term deposits with banks with high investment grade ratings, limits the amount of \ncredit exposure with any one bank and conducts ongoing evaluation of the credit worthiness of the banks with which it does business. Given \nthe high credit ratings of these banks, the Company does not expect these banks to fail in meeting their obligations. The maximum exposure \nto credit risk for the components of the balance sheet at 31 March 2022 and 31 March 2021 is represented by the carrying amount of each  \nfinancial asset.\nd. Liquidity risk\nLiquidity risk refers to the risk that the company cannot meet its financial obligations. The objective of liquidity risk management is to maintain sufficient liquidity and ensure that funds are available for use as per requirements. The Company manages liquidity risk by \nmaintaining adequate reserves, banking facilities and reserve borrowing facilities, by continuously monitoring forecast and actual cash \nflows, and by matching the maturity profiles of financial assets and liabilities.\nThe Company\u2019s objective is to maintain a balance between continuity of funding and flexibility through the use of bank overdrafts, buyers \ncredit and bank loans. The Company assessed the concentration of risk with respect to refinancing its debt and concluded it to be low. \nThe Company has access to a sufficient variety of sources of funding and debt maturing within 12 months can be rolled over with existing \nlenders.\nThe table below summarizes the maturity profile of the Company\u2019s financial liabilities based on contractual undiscounted payments:\nParticulars Contractual cash flows\nCarrying value as at 31 \nMarch 20220- 1 year 1- 5 year More than 5 year\nTrade Payable 29,041.08 29,041.08 - -\nBorrowings 23,796.01 14,764.76 9,031.25 -\nLease liabilities 1,966.84 762.10 1,204.74 -", "start_char_idx": 0, "end_char_idx": 3674, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "44fdfbf1-51c8-41cf-92f3-d72127c0988c": {"__data__": {"id_": "44fdfbf1-51c8-41cf-92f3-d72127c0988c", "embedding": null, "metadata": {"page_label": "152", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "fb2c24ae-0f1c-4267-aac3-5f37579846e9", "node_type": null, "metadata": {"page_label": "152", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "34bde09c24846626444c4a3ceea33a225ff4eb985c972ff73e905c431bebec74"}}, "hash": "34bde09c24846626444c4a3ceea33a225ff4eb985c972ff73e905c431bebec74", "text": "151\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nParticulars Contractual cash flows\nCarrying value as at 31 \nMarch 20220- 1 year 1- 5 year More than 5 year\nOther financial liabilities 1,328.95 1,328.95 - -\nT otal 56,132.88 45,896.89 10,235.99 -\nParticulars Contractual cash flows\nCarrying value as at 31 \nMarch 20210- 1 year 1- 5 year More than 5 year\nTrade Payable 33,133.36 33,133.36 - -\nBorrowings 4,329.64 4,324.33 5.31 -\nLease liabilities 1,830.88 613.86 1,217.02 -\nOther financial liabilities 826.91 826.91 - -\nT otal 40,120.79 38,898.46 1,222.33 -\n38. Capital management\nThe Company\u2019s capital management objectives are:\nThe Board policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future \ndevelopment of the business. The Board of Directors monitors the return on capital employed, as well as the level of dividends to equity \nshareholders.\nThe Company manages capital risk by maintaining sound/optimal capital structure through monitoring of financial ratios, such as debt-to-\nequity ratio and net borrowings-to-equity ratio on a monthly basis and implements capital structure improvement plan when necessary.\nThe Company uses debt equity ratio as a capital management index and calculates the ratio as Net debt divided by total equity. Net debt \nand total equity are based on the amounts stated in the financial statements.\nParticulars 31 March 2022 31 March 2021\nNet Debt (A)* 23,687.94 4,160.95\nEquity (B) 85,994.38 80,674.04\nDebt Equity Ratio (A/B) 0.28 0.05\n* Net debt includes Non-Current borrowing, Current borrowing, Current maturities of non-current borrowing net off cash and cash \nequivalent and other bank balance.\n39. Segment Reporting\nThe Company is engaged in the business of manufacturing and assembling of automotive components. The Chief Operating Decision \nMaker (CODM) evaluates the Company\u2019s performance and allocates resources based on an analysis of various performance indicators \nby industry classes. All operating segments\u2019 operating results are reviewed regularly by CODM to make decisions about resources to be \nallocated to the segments and assess their performance. CODM believes that these are governed by same set of risk and returns hence \nCODM reviews as one balance sheet component. Further, the economic environment in which the company operates is significantly \nsimilar and not subject to materially different risk and rewards. \nThe operating segment of the Company is identified to be \u201cAutomotive components\u201d as the CODM reviews business performance at an \noverall Company level as one segment.\nAccordingly, as the company operates in a single business and geographical segment, the reporting requirements for primary and \nsecondary disclosures under Indian Accounting Standard - 108 Operating Segment have not been provided in the standalone financial statements.", "start_char_idx": 0, "end_char_idx": 3012, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "9b561e07-3905-46ba-afe8-f606821bd8b7": {"__data__": {"id_": "9b561e07-3905-46ba-afe8-f606821bd8b7", "embedding": null, "metadata": {"page_label": "153", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "e7d9d5a1-5139-42e6-a025-0ee5cad5612b", "node_type": null, "metadata": {"page_label": "153", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "6feae599ee4c595dc1e2e2390f5e6cde3289b082778f3041083b1a9484fbb18f"}}, "hash": "6feae599ee4c595dc1e2e2390f5e6cde3289b082778f3041083b1a9484fbb18f", "text": "Sandhar Technologies Limited152\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n40.\tDisclosure \tin \trelation \tto \tMicro \tand \tSmall \tenterprises \t\u2018Suppliers\u2019 \tas \tdefined \tin \tthe \tMicro, \tSmall \tand \tMedium \tEnterprises \t\nDevelopment Act, 2006.\nThe dues to Micro, Small and Medium Enterprises as required under the Micro, Small and Medium Enterprises Development Act, 2006 \nto the extent information available with the company is given below:\nParticulars As at  \n31 March 2022As at  \n31 March 2021\n(a) The principal amount remaining unpaid to any supplier as at the end of the year 11,301.89 3,832.45\n(b) The interest due on principal amount remaining unpaid to any supplier as at the end of \nthe year 3.87 5.57\n(c)The amount of interest paid by the buyer in terms of section 16 of the MSMED Act 2006 alongwith the amounts of the payments made to the supplier beyond the appointed day during \neach accounting year\n- Interest paid 8.87 1.16\n- Payment to Suppliers 15,591.23 4,661.49\n(d) Amount of interest due and payable for the period of delay in making payment (which have \nbeen paid but beyond the appointed day during the year) but without adding the interest \nspecified under the MSMED Act. 59.19 28.40\n(e) Amount of Interest accrued and remaining unpaid at the end of the year 63.07 33.97\n(f) Amount of further interest remaining due and payable even in the succeeding years, until such date when the interest dues as above are actually paid to the small enterprise, for the purpose of disallowance as a deductible expenditure under the MSMED Act. 128.38 74.19\n41. Research & De velopment (R & D) Expenses\nThe Company has incurred following expenditure on its Research and Development center at Gurgaon approved and recognised by the \nMinistry of Science & T echnology, Government of India.\na. Capit al Expenditure\nParticulars 31 March 2022 31 March 2021\nCapital expenditure 6.16 12.06\nb. Re venue Expenditure\nParticulars 31 March 2022 31 March 2021\nMaterial/Consumables/Spares 12.13 9.15\nEmployee benefits expense 383.66 323.93\nPower & Fuel 1.01 1.48\nRepair & maintenance 2.20 4.45\nTravelling & conveyance 1.94 0.25\nLegal & professional charges 5.63 1.93\nMiscellaneous expenses 28.19 16.85\nT otal 434.76 358.04", "start_char_idx": 0, "end_char_idx": 2328, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3acb3f2f-7269-4d69-9f5a-c67740f172d3": {"__data__": {"id_": "3acb3f2f-7269-4d69-9f5a-c67740f172d3", "embedding": null, "metadata": {"page_label": "154", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6ccb23a4-d9da-4477-a3be-72107854a656", "node_type": null, "metadata": {"page_label": "154", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "292eaaa4e465c802322d97ebb5ae1f1f1666c4b9f1baa1cae98ed653d43fa73b"}}, "hash": "ae2922b06de4b64c9f9a3cd235d6bdc60782f242a91a26f61a386b47eeb173c8", "text": "153\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n42. Transfer pricing\nThe Company has established a comprehensive system of maintenance of information and documents as required by the transfer pricing \nlegislation under sections 92-92F of the Income-tax Act, 1961. Since the law requires existence of such information and documentation \nto be contemporaneous in nature, the Company is in the process of updating the documentation of the international transactions entered \ninto with the associated enterprises from 1 April 2021 and expects such records to be in existence before the due date of filing of income \ntax return. The management is of the opinion that its international transactions are at arm\u2019s length so that the aforesaid legislation will \nnot have any impact on the Standalone Financial Statements, particularly on the amount of tax expense and that of provision for taxation.\n43. The company has assessed the impact that may result from COVID 19 on its liquidity position, carrying amounts of tangible assets, \ninvestments, and other assets / liabilities. In developing the assumptions relating to the possible future uncertainties in the global \neconomic conditions because of this pandemic, the company has considered internal and external information available till the date of \napproval these standalone financial statements and has assessed its situation.\nIn that context and based on the current estimates, the Company believes that COVID 19 is not likely to have any material impact on its standalone financial statements, liquidity or ability to service its debt or other obligations. However, the overall economic environment, being \nuncertain due to COVID 19, may affect the underlying assumptions and estimates in future, which may differ from those considered as at \nthe date of approval of these standalone financial statements. The Company would closely monitor such developments in future economic \nconditions and consider their impact on the standalone financial statements of the relevant periods.\n44. Additional Information:\n(i) No proceedings have been initiated or pending against the company for holding any benami property under the Benami \nTransactions (Prohibitions) Act, 1988 (45 of 1988) and the rules made thereunder.\n(ii)  The Company has no\u00a0transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of \nthe Companies Act, 1956.\n(iii)  There are no charges or satisfaction which is yet to be registered with ROC beyond the statutory period.\n(iv)  The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.\n(v) The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including   foreign entities \n(Intermediaries) with the understanding that the Intermediary shall:\n(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company (Ultimate Beneficiaries) or\n(b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.\n(vi) The Company has not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the \nunderstanding (whether recorded in writing or otherwise) that the Company shall:\n(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or \n(b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.\n(vii)  The Company does not have such transaction which are not recorded in the books of accounts and has been surrendered or dis -\nclosed as income during the year in the tax assessments under the Income T ax Act, 1961 (such as, search or survey or any other \nrelevant provisions of the Income T ax Act, 1961.\n(viii) The Company has not been declared as a wilful defaulter by any bank or financial institution or other lender.", "start_char_idx": 0, "end_char_idx": 4132, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2d0df2ac-e885-4246-8d2e-a8f01b9527f5": {"__data__": {"id_": "2d0df2ac-e885-4246-8d2e-a8f01b9527f5", "embedding": null, "metadata": {"page_label": "155", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "307b8135-77fd-4caa-8ddb-607312a6a40a", "node_type": null, "metadata": {"page_label": "155", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a2e422ddb958de94754e5d9748a2ddaea257f2f6cf8ccd7b4e86547fcc42bd5a"}}, "hash": "a2e422ddb958de94754e5d9748a2ddaea257f2f6cf8ccd7b4e86547fcc42bd5a", "text": "Sandhar Technologies Limited154\nNotes to the Standalone Financial Statements for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n45. Analytical Ratios\nRatio Numerator Denominator 31 March \n202231 March \n2021% \nVarianceReason for \nvariance \n(if variance \nexceeds 25%)\nCurrent ratio  T otal current assets  T otal current liabilities 1.20 1.21 -0.79% -\nDebt-equity ratio  T otal Debt  Shareholder\u2019s equity 0.28 0.05 415.60% Debt has been \nincreased in FY \n2021-22\nDebt service \ncoverage ratioNet profit after tax (excluding Other Comprehensive Income)+ Depreciation & \namortizations +Interest on  \nloans + Loss on sale of PPE  T otal amount of  interest , lease payments & principle repayments of loan paid during \nthe period 7.91 8.47 -6.60% -\nReturn on equity ratioNet profit after tax*100  Average Shareholder\u2019s equity 7.37% 8.34% -11.62% -\nInventory \nturnover ratioCost of goods sold  (Opening inventory + closing inventory)/2 9.02 7.99 12.86% -\nTrade receivables turnover ratioT otal Net Revenue  Average Account Receivables (Opening+ Closing)/2 5.14 6.20 -17.01% -\nTrade payables \nturnover ratioT otal Purchases  Average Account Payables (Opening+ Closing)/2 4.28 3.99 7.25% -\nNet Capital \nturnover ratioT otal Net Revenue from operations  Working capital (Current Assets-Current liabilities) 19.51 17.88 9.15% -\nNet Profit ratio Net Profit after tax*100  Net Revenue from operations 3.16% 4.11% -23.09% -\nReturn on capital employed Earnings Before interest and T ax  Capital Employed (T angible Net worth+ T otal Debt+ Deferred \ntax liability) 0.09 0.11 -20.02% -\nReturn on \nInvestmentInterest Income Average Investment 0.01 0.03 -60.10% Investment \nincreased in \nsubsidiaries \nand joint \nventures \nduring the \nfinancial year \nended 31 \nMarch 2022\nAs per our report of even date attached  \nFor B S R & Co. LLP   F or and on behalf of the Board of Directors of  \nChartered Accountants   Sandhar T echnologies Limited  \nICAI Firm Registration number 101248W/W-100022  \nShashank Agarwal  D .N. Davar  Ja yant Davar  Y ashpal Jain \nPartner  Chairman  Co-Cha irman and  Chief Financia l Officer\nMembership No. 095109  DIN:00002008  Managing Director\nDIN:00100801\nVimal Mahendru  Archana Capoor  Arvind Kapur  K omal Malik\nDirector  Director  Director  Com pany Secretary\nDIN:00006016  DIN:01204170  DIN:00096308  ICSI  M. No.: 6430\nPlace: Gurugram  Pla ce: Gurugram\nDate: 18 May 2022  Date: 18 Ma y 2022", "start_char_idx": 0, "end_char_idx": 2464, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c9f2944e-61a0-49a6-93ee-110adde5955b": {"__data__": {"id_": "c9f2944e-61a0-49a6-93ee-110adde5955b", "embedding": null, "metadata": {"page_label": "156", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "91e88cd0-f928-4254-8546-e105b15cf207", "node_type": null, "metadata": {"page_label": "156", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "68a19ba367f094527fa0dac20c36e2c7eb491b1588b9fb66095b0d40db75b5f4"}, "3": {"node_id": "d31242cb-6b95-4b2c-ac20-06142c73b442", "node_type": null, "metadata": {"page_label": "156", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1d72ad97b8a6874c1d87998624068d3823c9c77322ee3aa974dde8ab1f16f3a8"}}, "hash": "07ce1a442a3218bac91309d8b1b0f8807e77d0cb2edad10788a955ee1d219cb1", "text": "155\nAnnual Report 2021-22\nINDEPENDENT AUDITOR\u2019S REPORT\nT o the Members of Sandhar T echnologies Limited\nReport on the Audit of the Consolidated Financial Statements\nOpinion\nWe have audited the consolidated financial statements of Sandhar \nT echnologies Limited (hereinafter referred to as the \u2018Holding Com -\npany\u201d) and its subsidiaries (Holding Company and its subsidiaries \ntogether referred to as \u201cthe Group\u201d) and its joint ventures (including \nsubsidiary of a joint venture), which comprise the consolidated bal -\nance Sheet as at 31 March 2022, and the consolidated statement \nof profit and loss (including other comprehensive income), consol -\nidated statement of changes in equity and consolidated statement \nof cash flows for the year then ended, and notes to the consolidated \nfinancial statements, including a summary of significant accounting \npolicies and other explanatory information (hereinafter referred to \nas \u201cthe consolidated financial statements\u201d).\nIn our opinion and to the best of our information and according \nto the explanations given to us, and based on the consideration of \nreports of other auditors on separate/consolidated financial state -\nments of such subsidiaries and joint ventures as were audited by the \nother auditors, the aforesaid consolidated financial statements give \nthe information required by the Companies Act, 2013 (\u201cAct\u201d) in the \nmanner so required and give a true and fair view in conformity with \nthe accounting principles generally accepted in India, of the consoli -\ndated state of affairs of the Group and its joint ventures (including a \nsubsidiary of a joint venture) as at 31 March 2022, of its consolidat -\ned profit and other comprehensive income, consolidated changes in \nequity and consolidated cash flows for the year then ended.Basis for Opinion\nWe conducted our audit in accordance with the Standards on Au -\nditing (SAs) specified under Section 143(10) of the Act. Our respon -\nsibilities under those SAs are further described in the Auditor\u2019s \nResponsibilities for the Audit of the Consolidated Financial State -\nments section of our report. We are independent of the Group and \nits joint ventures (including a subsidiary of a joint venture) in accor -\ndance with the ethical requirements that are relevant to our audit of \nthe consolidated financial statements in terms of the Code of Ethics \nissued by the Institute of Chartered Accountants of India and the \nrelevant provisions of the Act, and we have fulfilled our other ethical \nresponsibilities in accordance with these requirements. We believe \nthat the audit evidence obtained by us along with the consideration \nof reports of the other auditors referred to in paragraph (a) of the \n\u201cOther Matter\u201d paragraph below, is sufficient and appropriate to \nprovide a basis for our opinion on the consolidated financial state -\nments.\nKey Audit Matter\nKey audit matters are those matters that, in our professional judg -\nment, were of most significance in our audit of the consolidated \nfinancial statements of the current period. These matters were \naddressed in the context of our audit of the consolidated financial \nstatements as a whole, and in forming our opinion thereon, and we \ndo not provide a separate opinion on these matters.\nDescription of Key Audit Matter\na) Revenue recognition\nSee note 19 to the Consolidated Financial Statements\nThe key audit matter How the matter was addressed in our audit\nAs disclosed in Note 19 to the Consolidated Financial Statements, \nthe Group\u2019s revenue from operations for the year ended\n31 March 2022 was INR 232,370.23 Lacs (Previous year INR \n186,356.51 Lacs).\nThe Group revenue is derived primarily from sale of products which \ncomprises automotive components.\nStandards on Auditing presume that there is fraud risk with regard \nto revenue recognition. Also, revenue is one of the key performance \nindicators of the Group which makes it susceptible", "start_char_idx": 0, "end_char_idx": 3910, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d31242cb-6b95-4b2c-ac20-06142c73b442": {"__data__": {"id_": "d31242cb-6b95-4b2c-ac20-06142c73b442", "embedding": null, "metadata": {"page_label": "156", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "91e88cd0-f928-4254-8546-e105b15cf207", "node_type": null, "metadata": {"page_label": "156", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "68a19ba367f094527fa0dac20c36e2c7eb491b1588b9fb66095b0d40db75b5f4"}, "2": {"node_id": "c9f2944e-61a0-49a6-93ee-110adde5955b", "node_type": null, "metadata": {"page_label": "156", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "07ce1a442a3218bac91309d8b1b0f8807e77d0cb2edad10788a955ee1d219cb1"}}, "hash": "1d72ad97b8a6874c1d87998624068d3823c9c77322ee3aa974dde8ab1f16f3a8", "text": "is one of the key performance \nindicators of the Group which makes it susceptible to misstatement.\nIn view of the above, we have identified revenue recognition as a key \naudit matter.\n-\n-Our audit procedures included:\n\u2022 Assessed the appropriateness of the accounting policy for revenue \nrecognition as per the relevant accounting standard.\n\u2022 Evaluated the design and implementation of key controls \nin relation to revenue recognition and tested the operating \neffectiveness of such controls for a sample of transactions.\n\u2022 Involved our IT specialists to assist us in testing of key IT system \ncontrols which impact relating to revenue recognition.\n\u2022 Performed detailed testing by selecting samples of revenue \ntransactions recorded during and after the year. For such \nsample, verified the underlying documents, including customer \nacceptance, to assess whether these are recognised in the \nappropriate period in which control is transferred.\n\u2022 T ested sample journal entries for revenue recognised during the \nyear, selected based on specified risk-based criteria, to identify \nunusual transactions.\n\u2022 Assessed the adequacy of the disclosures made in accordance \nwith the relevant accounting standard.\nOther Information\nThe Holding Company\u2019s Management and Board of Directors are \nresponsible for the other information. The other information com -\nprises the information included in the Holding Company\u2019s annual \nreport, but does not include the consolidated financial statements \nand our auditor\u2019s report thereon.Our opinion on the consolidated financial statements does not cov -\ner the other information and we do not express any form of assur -\nance conclusion thereon.\nIn connection with our audit of the consolidated financial state -\nments, our responsibility is to read the other information and, in do -\ning so, consider whether the other information is materially incon -", "start_char_idx": 3829, "end_char_idx": 5711, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6b3679c9-8413-44f0-be20-57c1d8c19271": {"__data__": {"id_": "6b3679c9-8413-44f0-be20-57c1d8c19271", "embedding": null, "metadata": {"page_label": "157", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "64216913-b8ab-4f76-9acc-50886a36caa7", "node_type": null, "metadata": {"page_label": "157", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "2db27389fd825b5fd6809143a127eff25995a235fdd149108d9e7032e9b04bbb"}, "3": {"node_id": "ff30f4cf-f2a9-4e8c-b044-87d77cd2e657", "node_type": null, "metadata": {"page_label": "157", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4fee9bbb96555dfe18ab9f5b359c23e75f627df8a0406af640c78c113a9c34ea"}}, "hash": "35eabb0a1198ebb126bcad7eb1d31b56699e543074fb6579567c3fbc5b509ec9", "text": "Sandhar Technologies Limited156\nsistent with the consolidated financial statements or our knowledge \nobtained in the audit or otherwise appears to be materially misstat -\ned. If, based on the work we have performed and based on the audit \nreport of other auditors, we conclude that there is a material mis -\nstatement of this other information, we are required to report that \nfact. We have nothing to report in this regard.\nManagement\u2019s and Board of Directors\u2019 Responsibilities for the \nConsolidated Financial Statements\nThe Holding Company\u2019s Management and Board of Directors are \nresponsible for the preparation and presentation of these consol -\nidated financial statements in term of the requirements of the Act \nthat give a true and fair view of the consolidated state of affairs, con -\nsolidated profit/loss and other comprehensive income, consolidated \nstatement of changes in equity and consolidated cash flows of the \nGroup including its joint ventures (including a subsidiary of a joint \nventure) in accordance with the accounting principles generally ac -\ncepted in India, including the Indian Accounting Standards (Ind AS) \nspecified under Section 133 of the Act. The respective Management \nand Board of Directors of the Companies included in the Group \nand joint ventures (including a subsidiary of a joint venture) are re -\nsponsible for maintenance of adequate accounting records in accor -\ndance with the provisions of the Act for safeguarding the assets of \neach company, and for preventing and detecting frauds and other \nirregularities; the selection and application of appropriate account -\ning policies; making judgments and estimates that are reasonable \nand prudent; and the design, implementation and maintenance of \nadequate internal financial controls, that were operating effectively \nfor ensuring accuracy and completeness of the accounting records, \nrelevant to the preparation and presentation of the consolidated fi -\nnancial statements that give a true and fair view and are free from \nmaterial misstatement, whether due to fraud or error, which have \nbeen used for the purpose of preparation of the consolidated finan -\ncial statements by the Management and Board of Directors of the \nHolding Company, as aforesaid.\nIn preparing the consolidated financial statements, the respective \nManagement and Board of Directors of the companies included in \nthe Group and its joint ventures (including a subsidiary of a joint \nventure) are responsible for assessing the ability of each company to \ncontinue as a going concern, disclosing, as applicable, matters relat -\ned to going concern and using the going concern basis of accounting \nunless the respective Board of Directors either intends to liquidate \nthe Company or to cease operations, or has no realistic alternative \nbut to do so.\nThe respective Board of Directors of the companies included in the \nGroup and its joint ventures (including a subsidiary of a joint ven -\nture) is responsible for overseeing the financial reporting process of \neach company.\nAuditor\u2019s Responsibilities for the Audit of the Consolidated Fi -\nnancial Statements\nOur objectives are to obtain reasonable assurance about whether \nthe consolidated financial statements as a whole are free from ma -\nterial misstatement, whether due to fraud or error, and to issue an \nauditor\u2019s report that includes our opinion. Reasonable assurance is a \nhigh level of assurance, but is not a guarantee that an audit conduct -\ned in accordance with SAs will always detect a material misstate -\nment when it exists. Misstatements can arise from fraud or error \nand are considered material if, individually or in the aggregate, they \ncould reasonably be expected to influence the economic decisions of \nusers taken on the basis of these consolidated financial statements.\nAs part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the au -\ndit. We also:\n\u2022 Identify and assess the risks of material misstatement of the \nconsolidated financial statements, whether due to fraud or er -\nror, design and perform audit", "start_char_idx": 0, "end_char_idx": 4120, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ff30f4cf-f2a9-4e8c-b044-87d77cd2e657": {"__data__": {"id_": "ff30f4cf-f2a9-4e8c-b044-87d77cd2e657", "embedding": null, "metadata": {"page_label": "157", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "64216913-b8ab-4f76-9acc-50886a36caa7", "node_type": null, "metadata": {"page_label": "157", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "2db27389fd825b5fd6809143a127eff25995a235fdd149108d9e7032e9b04bbb"}, "2": {"node_id": "6b3679c9-8413-44f0-be20-57c1d8c19271", "node_type": null, "metadata": {"page_label": "157", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "35eabb0a1198ebb126bcad7eb1d31b56699e543074fb6579567c3fbc5b509ec9"}}, "hash": "4fee9bbb96555dfe18ab9f5b359c23e75f627df8a0406af640c78c113a9c34ea", "text": "statements, whether due to fraud or er -\nror, design and perform audit procedures responsive to those \nrisks, and obtain audit evidence that is sufficient and appropri -\nate to provide a basis for our opinion. The risk of not detecting \na material misstatement resulting from fraud is higher than for \none resulting from error, as fraud may involve collusion, forg -\nery, intentional omissions, misrepresentations, or the override \nof internal control.\n\u2022 Obtain an understanding of internal control relevant to the au -\ndit in order to design audit procedures that are appropriate in \nthe circumstances. Under Section 143(3)(i) of the Act, we are \nalso responsible for expressing our opinion on whether the \ncompany has adequate internal financial controls with refer -\nence to financial statements in place and the operating effec -\ntiveness of such controls.\n\u2022 Evaluate the appropriateness of accounting policies used and \nthe reasonableness of accounting estimates and related disclo -\nsures made by the Management and Board of Directors.\n\u2022 Conclude on the appropriateness of Management and Board \nof Directors use of the going concern basis of accounting in \npreparation of consolidated financial statements and, based \non the audit evidence obtained, whether a material uncertain -\nty exists related to events or conditions that may cast signifi -\ncant doubt on the appropriateness of this assumption. If we \nconclude that a material uncertainty exists, we are required \nto draw attention in our auditor\u2019s report to the related disclo -\nsures in the consolidated financial statements or, if such disclo -\nsures are inadequate, to modify our opinion. Our conclusions \nare based on the audit evidence obtained up to the date of our \nauditor\u2019s report. However, future events or conditions may \ncause the Group and its joint ventures (including a subsidiary \nof a joint venture) to cease to continue as a going concern.\n\u2022 Evaluate the overall presentation, structure and content of the \nconsolidated financial statements, including the disclosures, \nand whether the consolidated financial statements repre -\nsent the underlying transactions and events in a manner that \nachieves fair presentation.\n\u2022 Obtain sufficient appropriate audit evidence regarding the \nfinancial statements/financial information of such entities or \nbusiness activities within the Group and its joint ventures (in -\ncluding a subsidiary of a joint venture) to express an opinion on \nthe consolidated financial statements. We are responsible for \nthe direction, supervision and performance of the audit of the \nfinancial statements/financial information of such entities in -\ncluded in the consolidated financial statements of which we are \nthe independent auditors. For the other entities included in the \nconsolidated financial statements, which have been audited by \nother auditors, such other auditors remain responsible for the \ndirection, supervision and performance of the audits carried \nout by them. We remain solely responsible for our audit opin -\nion. Our responsibilities in this regard are further described in \nparagraph (a) of the section titled \u2018Other Matters\u2019 in this audit \nreport.\nWe communicate with those charged with governance of the Hold -\ning Company and such other entities included in the consolidated \nfinancial statements of which we are the independent auditors re -\ngarding, among other matters, the planned scope and timing of the", "start_char_idx": 4050, "end_char_idx": 7487, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fd883c6f-a6b0-48a5-b331-68aa073ab942": {"__data__": {"id_": "fd883c6f-a6b0-48a5-b331-68aa073ab942", "embedding": null, "metadata": {"page_label": "158", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "ecac95ad-ed37-4ab7-96b7-f4915f405848", "node_type": null, "metadata": {"page_label": "158", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ff2beeb7df9cbe4447afb4820e43df46d952c27a6c9d54c51cc3bb8b6063bbc7"}, "3": {"node_id": "8dcdc944-e40c-4f39-9007-1e6f9e56a715", "node_type": null, "metadata": {"page_label": "158", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "9817c94f6c9f009c1cc31a79e4d19699ba662c7d673724b22b33c3c04c2d2841"}}, "hash": "c280e5ad798ebc43cb226ab4d19d30ae904a743573b0877270c09efdd50a293e", "text": "157\nAnnual Report 2021-22\naudit and significant audit findings, including any significant deficien -\ncies in internal control that we identify during our audit.\nWe also provide those charged with governance with a statement \nthat we have complied with relevant ethical requirements regarding \nindependence, and to communicate with them all relationships and \nother matters that may reasonably be thought to bear on our inde -\npendence, and where applicable, related safeguards.\nFrom the matters communicated with those charged with gover -\nnance, we determine those matters that were of most significance \nin the audit of the consolidated financial statements of the current \nperiod and are therefore the key audit matters. We describe these \nmatters in our auditor\u2019s report unless law or regulation precludes \npublic disclosure about the matter or when, in extremely rare cir -\ncumstances, we determine that a matter should not be communi -\ncated in our report because the adverse consequences of doing so \nwould reasonably be expected to outweigh the public interest bene -\nfits of such communication.\nOther Matters\n(a) W e did not audit the financial statements/financial informa -\ntion of nine subsidiaries, whose financial statements/financial \ninformation reflect total assets (before consolidation adjust -\nments) of Rs 53,410.64 Lacs as at 31 March 2022, total reve -\nnues (before consolidation adjustments) of Rs. 39,583.13 Lacs and net profit after tax (before consolidation adjustments) of \nRs. 772.46 Lacs and net cash outflows (before consolidation \nadjustments) of Rs.202.26 Lacs for the year ended on that \ndate, as considered in the consolidated financial statements. \nThe consolidated financial statements also include the Group\u2019s \nshare of net loss after tax (including other comprehensive in -\ncome) (before consolidation adjustments) of Rs. 915.10 Lacs for the year ended 31 March 2022, in respect of six joint ven -\ntures (including subsidiary of joint venture), whose financial statements/financial information have not been audited by us. \nThese financial statements/financial information have been \naudited by other auditors whose reports have been furnished \nto us by the Management and our opinion on the consolidated financial statements, in so far as it relates to the amounts and \ndisclosures included in respect of these subsidiaries and joint \nventures (including subsidiary of joint venture) and our report \nin terms of sub-section (3) of Section 143 of the Act, in so far it \nrelates to the aforesaid subsidiaries and joint ventures is based \nsolely on the report of other auditors.\nFiv e subsidiaries are located outside India, whose financial \nstatements and other financial information have been prepared \nin accordance with accounting principles generally accepted in \ntheir respective countries and which have been audited by oth -\ner auditors under generally accepted auditing standards ap -\nplicable in their respective countries. The Holding Company\u2019s \nmanagement has converted the financial statements/financial \ninformation of such subsidiaries located outside India from \naccounting principles generally accepted in their respective \ncountries to accounting principles generally accepted in India. \nWe have audited these conversion adjustments made by the \nHolding Company\u2019s management in India. Our opinion in so \nfar as it relates to the balances and affairs of such subsidiaries \nlocated outside India are based on the report of other auditors \nin their respective countries and conversion adjustments pre -\npared by the management and audited by us.\n(b) The financial statements/financial information of three sub -\nsidiaries, whose financial statements/ financial information reflect total assets (before consolidation adjustments) of Rs. Nil as at 31 March 2022, total revenues (before consolidation adjustments) of Rs. 0.19 Lacs, and net cash outflows (before \nconsolidation adjustments) of Rs. 0.10 Lacs for the year ended \non that date, as considered in the consolidated financial state -\nments, have not been audited either by us or by other", "start_char_idx": 0, "end_char_idx": 4095, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8dcdc944-e40c-4f39-9007-1e6f9e56a715": {"__data__": {"id_": "8dcdc944-e40c-4f39-9007-1e6f9e56a715", "embedding": null, "metadata": {"page_label": "158", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "ecac95ad-ed37-4ab7-96b7-f4915f405848", "node_type": null, "metadata": {"page_label": "158", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ff2beeb7df9cbe4447afb4820e43df46d952c27a6c9d54c51cc3bb8b6063bbc7"}, "2": {"node_id": "fd883c6f-a6b0-48a5-b331-68aa073ab942", "node_type": null, "metadata": {"page_label": "158", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c280e5ad798ebc43cb226ab4d19d30ae904a743573b0877270c09efdd50a293e"}}, "hash": "9817c94f6c9f009c1cc31a79e4d19699ba662c7d673724b22b33c3c04c2d2841", "text": "consolidated financial state -\nments, have not been audited either by us or by other auditors. The consolidated annual financial statements also include the \nGroup's share of net loss after tax of Rs. 0.51 Lacs for the year \nended 31 March 2022, as considered in the consolidated finan -\ncial statements, in respect of two joint ventures whose financial statements/financial information have not been audited by us \nor by other auditors. These unaudited financial statements/fi -\nnancial information have been furnished to us by the Manage -\nment and our opinion on the consolidated financial statements, \nin so far as it relates to the amounts and disclosures included \nin respect of these subsidiaries and joint ventures (including \nsubsidiary of joint venture), and our report in terms of sub-sec -\ntions (3) of Section 143 of the Act in so far as it relates to the aforesaid subsidiaries and joint ventures (including subsidiary of joint venture), is based solely on such unaudited financial \nstatements / financial information. In our opinion and accord -\ning to the information and explanations given to us by the Man -\nagement, these financial statements/financial information are \nnot material to the Group.\nOur opinion on the consolidated financial statements, and our report \non Other Legal and Regulatory Requirements below, is not modified \nin respect of the above matters with respect to our reliance on the \nwork done and the reports of the other auditors and the financial \nstatements/financial information certified by the Management.\nReport on Other Legal and Regulatory Requirements\n1. As required by the Companies (Auditor\u2019s Report) Order, 2020 \n(\u201cthe Order\u201d) issued by the Central Government of India in \nterms of Section 143 (11) of the Act, we give in the \u201cAnnexure \nA\u201d a statement on the matters specified in paragraphs 3 and 4 \nof the Order, to the extent applicable.\n2. (A)  As required by Section 143(3) of the Act, based on our \naudit and on the consideration of reports of the other auditors on separate/consolidated financial statements \nof such subsidiaries and joint ventures (including subsidi -\nary of joint venture) as were audited by other auditors, as noted in the \u201cOther Matters\u201d paragraph, we report, to the \nextent applicable, that:\na) W e have sought and obtained all the information and \nexplanations which to the best of our knowledge and belief were necessary for the purposes of our audit of \nthe aforesaid consolidated financial statements.\nb) In our opinion, proper books of account as required \nby law relating to preparation of the aforesaid consol -\nidated financial statements have been kept so far as it appears from our examination of those books and the \nreports of the other auditors.\nc) The consolidated balance sheet, the consolidated \nstatement of profit and loss (including other com -\nprehensive income), the consolidated statement of \nchanges in equity and the consolidated statement of \ncash flows dealt with by this Report are in agreement \nwith the relevant books of account maintained for \nthe purpose of preparation of the consolidated finan -\ncial statements.", "start_char_idx": 4011, "end_char_idx": 7136, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5b8f612e-d69f-4a67-8c9e-06aeecd63019": {"__data__": {"id_": "5b8f612e-d69f-4a67-8c9e-06aeecd63019", "embedding": null, "metadata": {"page_label": "159", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "ef4ac7ed-7229-42cf-8dd7-d543e22e464d", "node_type": null, "metadata": {"page_label": "159", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "fdfc668bc5b402f9f0fb50e3961c8338bd6aa105453be5ab4253155f6029f5aa"}, "3": {"node_id": "58076f3e-cb2c-406c-8fad-f4b370307728", "node_type": null, "metadata": {"page_label": "159", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a557317691ef493db3c322e7c0c96ba438a7190735af542c461e704b0066dd50"}}, "hash": "ded4912ddfbb4e33a2e2ec08d442a881a337ad95737e61b635dc75e4b1b2b348", "text": "Sandhar Technologies Limited158\nd) In our opinion, the aforesaid consolidated financial \nstatements comply with the Ind AS specified under \nSection 133 of the Act.\ne) On the basis of the written representations received \nfrom the directors of the Holding Company as on 31 March 2022 taken on record by the Board of Direc -\ntors of the Holding Company and the reports of the statutory auditors of its subsidiary companies and \njoint venture companies, incorporated in India , none \nof the directors of the Group companies and its joint \nventures (including a subsidiary of a joint venture) \nincorporated in India is disqualified as  on 31 March \n2022 from being appointed as a director in terms of \nSection 164(2) of the Act.\nf) Wit h respect to the adequacy of the internal financial \ncontrols with reference to financial statements of the Holding Company, its subsidiary companies and \njoint venture companies (including a subsidiary of a \njoint venture) incorporated in India and the operating \neffectiveness of such controls, refer to our separate \nReport in \u201cAnnexure B\u201d .\n(B) Wit h respect to the other matters to be included in the Audi -\ntor\u2019s Report in accordance with Rule 11 of the Companies (Au -\ndit and Auditor\u2019s) Rules, 2014, in our opinion and to the best of our information and according to the explanations given to \nus and based on the consideration of the reports of the other \nauditors on separate/consolidated financial statements of the \nsubsidiaries and joint ventures, as noted in the \u2018Other Matters\u2019 \nparagraph:\ni. The consolidated financial statements disclose the impact \nof pending litigations as at 31 March 2022 on the consol -\nidated financial position of the Group and joint ventures \n(including a subsidiary of a joint venture). Refer Note 32 \nto the consolidated financial statements.\nii. The Group and its joint ventures (including a subsidiary \nof a joint venture) did not have any material foreseeable losses on long-term contracts including derivative con -\ntracts during the year ended 31 March 2022.\niii. There are no amounts which are required to be trans -\nferred to the Investor Education and Protection Fund by \nthe Holding Company, or its subsidiary companies incor -\nporated in India during the year ended 31 March 2022.\niv. (a)  The management has represented that, to the best \nof its knowledge and belief, no funds have been ad -\nvanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind \nof funds) by the Holding Company or its subsidiary \ncompanies, and joint venture companies (including \nsubsidiary of joint venture) to or in any other per -\nsons or entities, including foreign entities (\u201cInterme -\ndiaries\u201d), with the understanding, whether recorded \nin writing or otherwise, that the Intermediary shall:-\n\u2022 directly or indirectly lend or invest in other \npersons or entities identified in any manner \nwhatsoever (\u201cUltimate Beneficiaries\u201d) by or \non behalf of the Holding Company or its sub -\nsidiary companies and joint venture companies (including subsidiary of joint venture) incorpo -\nrated in India or\u2022 pro vide any guarantee, security or the like to or \non behalf of the Ultimate Beneficiaries.\n(b) The Management has represented, that, to the best \nof its knowledge and belief, no funds have been re -\nceived by the Holding Company or its subsidiary companies and joint venture companies incorporated \nin India from any persons or entities, including foreign \nentities (\u201cFunding Parties\u201d), with the understanding, \nwhether recorded in writing or otherwise, that the \nHolding Company or its subsidiary companies and \njoint ventures companies (including subsidiary of \njoint venture) incorporated in India shall:\n\u2022 directly or indirectly, lend or invest in other \npersons or entities identified in any manner \nwhatsoever (\u201cUltimate", "start_char_idx": 0, "end_char_idx": 3835, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "58076f3e-cb2c-406c-8fad-f4b370307728": {"__data__": {"id_": "58076f3e-cb2c-406c-8fad-f4b370307728", "embedding": null, "metadata": {"page_label": "159", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "ef4ac7ed-7229-42cf-8dd7-d543e22e464d", "node_type": null, "metadata": {"page_label": "159", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "fdfc668bc5b402f9f0fb50e3961c8338bd6aa105453be5ab4253155f6029f5aa"}, "2": {"node_id": "5b8f612e-d69f-4a67-8c9e-06aeecd63019", "node_type": null, "metadata": {"page_label": "159", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ded4912ddfbb4e33a2e2ec08d442a881a337ad95737e61b635dc75e4b1b2b348"}}, "hash": "a557317691ef493db3c322e7c0c96ba438a7190735af542c461e704b0066dd50", "text": "in other \npersons or entities identified in any manner \nwhatsoever (\u201cUltimate Beneficiaries\u201d) by or on \nbehalf of the Funding Parties or\n\u2022 pro vide any guarantee, security or the like \nfrom or on behalf of the Ultimate Beneficiaries.\n(c) Based on such audit procedures as considered rea -\nsonable and appropriate in the circumstances, noth -\ning has come to our notice that has caused us to be -\nlieve that the representations under sub-clause (iv) (a) and (iv) (b) contain any material misstatement.\nv. The dividend declared or paid during the year by the \nHolding Company and its subsidiary company incorporat -\ned in India is in compliance with Section 123 of the Act.\nC. Wit h respect to the matter to be included in the Auditor\u2019s Re -\nport under Section 197(16) of the Act):\nIn our opinion and according to the information and explana -\ntions given to us, and based on the reports of the statutory auditors of such subsidiary companies incorporated in India \nwhich were not audited by us, the remuneration paid during \nthe current year by the Holding Company and its subsidiary \ncompanies to its directors is in accordance with the provisions \nof Section 197 of the Act. The remuneration paid to any direc -\ntor by the Holding Company and its subsidiary companies is not in excess of the limit laid down under Section 197 of the \nAct. The Ministry of Corporate Affairs has not prescribed other \ndetails under Section 197(16) which are required to be com -\nmented upon by us.\nFor B S R & Co. LLP\nChartered Accountants\nICAI Firm registration number: 101248W / W-100022\nShashank Agarwal\nPartner\nPlace: Gurugram  Membership No.: 095109\nDate: 18 May 2022   ICA I UDIN: \n22095109AJEDAM5518", "start_char_idx": 3758, "end_char_idx": 5446, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "dbee15e1-490f-4e0c-9cc5-e0c9c04c74cd": {"__data__": {"id_": "dbee15e1-490f-4e0c-9cc5-e0c9c04c74cd", "embedding": null, "metadata": {"page_label": "160", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "acafc739-fd66-4660-a8cc-fe752f8f700d", "node_type": null, "metadata": {"page_label": "160", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ca7f498b75cdac7384b7b8097e103b89de287c63a8182cf4ec4cf101f7e50e32"}}, "hash": "ca7f498b75cdac7384b7b8097e103b89de287c63a8182cf4ec4cf101f7e50e32", "text": "159\nAnnual Report 2021-22\nAnnexure - A to the Independent Auditor\u2019s Report\non the consolidated financial statements of Sandhar Technologies Limited for the year ended 31 March 2022\n(Referred to in paragraph 1 under the heading \u2018Report on Other Legal and Regulatory Requirements\u2019 of our report of even date)\n(xxi) In our opinion and according to the information and explanations given to us, there are no qualifications or adverse remarks by the \nrespective auditors in the Companies (Auditor\u2019s Report) Order, 2020 reports of the companies incorporated in India and included in the \nconsolidated financial statements.\nF or B S R & Co. LLP  \nChartered Accountants  \nICA I Firm registration number: 101248W / W-100022\nShashank Agarwal  \nPartner  \nPlace: Gurugram   Membership No.: 095109  \nDate: 18 May 2022  ICA I UDIN: 22095109AJEDAM5518", "start_char_idx": 0, "end_char_idx": 836, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c5862d84-a97b-4fb7-869f-d1de14003a9c": {"__data__": {"id_": "c5862d84-a97b-4fb7-869f-d1de14003a9c", "embedding": null, "metadata": {"page_label": "161", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c690a319-ea9c-40b2-b9a9-0b0edefa783d", "node_type": null, "metadata": {"page_label": "161", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b151f7921e9ebb1e36924477b3676d0a986d6af515c932dbe936f1ecf0a07947"}, "3": {"node_id": "14860238-8de3-44fd-bea5-9bab3f10fc5e", "node_type": null, "metadata": {"page_label": "161", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cd43d5db9f0e9dfd64cca172500941e4d61324631d287733f3a830afc4276926"}}, "hash": "025d6da40229d1ceefa29fcb546f2a9823c97001ac1477257bdd1623f908e17d", "text": "Sandhar Technologies Limited160\nAnnexure B to the Independent Auditor\u2019s report\non the consolidated financial statements  of Sandhar T echnologies Limited (\u2018hereinafter referred to as \u201cthe Holding \nCompany\u2019) for the year ended 31 March 2022\nReport on the internal financial controls with reference to the aforesaid consolidated financial statements under Clause (i) of Sub-\nsection 3 of Section 143 of the Companies Act, 2013\n(Referred to in paragraph A(f) under \u2018Report on Other Legal and Regulatory Requirements\u2019 section of our report of even date)\nOpinion\nIn conjunction with our audit of the consolidated financial \nstatements of the Company as of and for the year ended 31 March \n2022, we have audited the internal financial controls with reference \nto consolidated financial statements of Sandhar T echnologies \nLimited (hereinafter referred to as\u201c the Holding Company\u201d) and such \ncompanies incorporated in India under the Companies Act, 2013 \nwhich are its subsidiary Companies and its joint venture companies \n(including a subsidiary of a joint venture company), as of that date.\nIn our opinion, the Holding Company and its five Subsidiary \nCompanies and three Joint Venture Companies which are Companies \nincorporated in India, have, in all material respects, adequate internal \nfinancial controls with reference to consolidated financial statements \nand such internal financial controls were operating effectively as \nat 31 March 2022, based on the internal financial controls with \nreference to consolidated financial statements criteria established \nby such companies considering the essential components of such \ninternal controls stated in the Guidance Note on Audit of Internal \nFinancial Controls Over Financial Reporting issued by the Institute \nof Chartered Accountants of India (the \u201cGuidance Note\u201d).\nManagement\u2019s Responsibility for Internal Financial Controls\nThe respective Company\u2019s management and the Board of Directors \nare responsible for establishing and maintaining internal financial \ncontrols with reference to consolidated financial statements based \non the criteria established by the respective Company considering \nthe essential components of internal control stated in the Guidance \nNote. These responsibilities include the design, implementation \nand maintenance of adequate internal financial controls that were \noperating effectively for ensuring the orderly and efficient conduct \nof its business, including adherence to the respective company\u2019s \npolicies, the safeguarding of its assets, the prevention and detection \nof frauds and errors, the accuracy and completeness of the accounting \nrecords, and the timely preparation of reliable financial information, \nas required under the Companies Act, 2013 (hereinafter referred \nto as \u201cthe Act\u201d).\nAuditors\u2019 Responsibility\nOur responsibility is to express an opinion on the internal financial \ncontrols with reference to consolidated financial statements based \non our audit. We conducted our audit in accordance with the \nGuidance Note and the Standards on Auditing, prescribed under \nSection 143(10) of the Act, to the extent applicable to an audit of \ninternal financial controls with reference to consolidated financial \nstatements. Those Standards and the Guidance Note require that \nwe comply with ethical requirements and plan and perform the \naudit to obtain reasonable assurance about whether adequate \ninternal financial controls with reference to consolidated financial \nstatements were established and maintained and if such controls \noperated effectively in all material respects.\nOur audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls \nwith reference to consolidated financial statements and their \noperating effectiveness. Our audit of internal financial controls with \nreference to consolidated financial statements included obtaining \nan understanding of internal financial controls with reference to \nconsolidated financial statements, assessing the risk that a material \nweakness exists, and testing and evaluating the design and operating \neffectiveness of the internal controls based on the assessed risk. \nThe procedures selected depend on the auditor\u2019s judgement, \nincluding the assessment of the risks of material misstatement of \nthe consolidated financial statements, whether due to fraud or error.\nWe believe that the audit", "start_char_idx": 0, "end_char_idx": 4399, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "14860238-8de3-44fd-bea5-9bab3f10fc5e": {"__data__": {"id_": "14860238-8de3-44fd-bea5-9bab3f10fc5e", "embedding": null, "metadata": {"page_label": "161", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c690a319-ea9c-40b2-b9a9-0b0edefa783d", "node_type": null, "metadata": {"page_label": "161", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b151f7921e9ebb1e36924477b3676d0a986d6af515c932dbe936f1ecf0a07947"}, "2": {"node_id": "c5862d84-a97b-4fb7-869f-d1de14003a9c", "node_type": null, "metadata": {"page_label": "161", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "025d6da40229d1ceefa29fcb546f2a9823c97001ac1477257bdd1623f908e17d"}}, "hash": "cd43d5db9f0e9dfd64cca172500941e4d61324631d287733f3a830afc4276926", "text": "financial statements, whether due to fraud or error.\nWe believe that the audit evidence we have obtained and the audit \nevidence obtained by the other auditors of the relevant subsidiary \ncompanies and joint venture companies in terms of their reports \nreferred to in the Other Matters paragraph below, is sufficient and \nappropriate to provide a basis for our audit opinion on the internal \nfinancial controls with reference to consolidated financial statements\nMeaning of Internal Financial controls with Reference to \nConsolidated Financial Statements\nA company's internal financial controls with reference to \nconsolidated financial statements is a process designed to provide \nreasonable assurance regarding the reliability of financial reporting \nand the preparation of financial statements for external purposes \nin accordance with generally accepted accounting principles. A \ncompany's internal financial controls with reference to consolidated \nfinancial statements includes those policies and procedures that \n(1) pertain to the maintenance of records that, in reasonable detail, \naccurately and fairly reflect the transactions and dispositions of \nthe assets of the company; (2) provide reasonable assurance that \ntransactions are recorded as necessary to permit preparation \nof financial statements in accordance with generally accepted \naccounting principles, and that receipts and expenditures of the \ncompany are being made only in accordance with authorisations \nof management and directors of the company; and (3) provide \nreasonable assurance regarding prevention or timely detection of \nunauthorised acquisition, use, or disposition of the company's assets \nthat could have a material effect on the financial statements.\nInherent Limitations of Internal Financial controls with Reference \nto consolidated Financial Statements\nBecause of the inherent limitations of internal financial controls \nwith reference to consolidated financial statements, including the \npossibility of collusion or improper management override of controls, \nmaterial misstatements due to error or fraud may occur and not be \ndetected. Also, projections of any evaluation of the internal financial \ncontrols with reference to consolidated financial statements to future \nperiods are subject to the risk that the internal financial controls \nwith reference to consolidated financial statements may become \ninadequate because of changes in conditions, or that the degree of \ncompliance with the policies or procedures may deteriorate.\nOther Matters", "start_char_idx": 4321, "end_char_idx": 6860, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "caa45240-0df8-41d4-b7da-c235ab5ba964": {"__data__": {"id_": "caa45240-0df8-41d4-b7da-c235ab5ba964", "embedding": null, "metadata": {"page_label": "162", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5401ca8f-067e-4bdd-8ca6-4de791122d5a", "node_type": null, "metadata": {"page_label": "162", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "3c4b81e9fb70ab1b9c51c8ba06c933c4ff004c84743e6cdc0e729b461888c81e"}}, "hash": "3c4b81e9fb70ab1b9c51c8ba06c933c4ff004c84743e6cdc0e729b461888c81e", "text": "161\nAnnual Report 2021-22\nOur aforesaid reports under Section 143(3)(i) of the Act on the \nadequacy and operating effectiveness of the internal financial \ncontrols with reference to consolidated financial statements insofar \nas it relates to four Subsidiary Companies and three joint venture \ncompanies, which are companies incorporated in India, is based \non the corresponding reports of the auditors of such companies \nincorporated in India.\nFurther, eight (8) Joint Venture Companies (including subsidiary \nof joint venture company), incorporated in India, are exempted \nfrom the requirement of their auditor reporting on whether the \nrespective joint venture company (including a subsidiary of a joint \nventure company) has adequate Internal Financial Controls system \nin place and the operating effectiveness of such controls.\nOur opinion is not modified in respect of the above matters.F or B S R & Co. LLP\nCha rtered Accountants\nICA I Firm registration number: 101248W / W-100022\nShashank Agarwal\nPartner\nPlace: Gurugram  Membership No.: 095109\nDate: 18 May 2022  ICA I UDIN: 22095109AJEDAM5518", "start_char_idx": 0, "end_char_idx": 1101, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d1001f4d-6852-4331-ab27-eb6ab90e4c28": {"__data__": {"id_": "d1001f4d-6852-4331-ab27-eb6ab90e4c28", "embedding": null, "metadata": {"page_label": "163", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5fa70373-44a9-49f8-a1cc-035219cc65a7", "node_type": null, "metadata": {"page_label": "163", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "03f4a85ee21e09f5fd0aee4dd3656e0af18ed04db5775178ad9543122596bfe1"}, "3": {"node_id": "cad1b839-1d0a-46dd-a3d4-47681f8c7d3c", "node_type": null, "metadata": {"page_label": "163", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "9015aa74d526efe7943ea8a656802af65d7ac547a1a674b5168c523f6f934d74"}}, "hash": "29832fd6d538f45d028f6c76d8f82ac45386304e3f7e9a278c5789aabc44f6e6", "text": "Sandhar Technologies Limited162\nConsolidated Balance Sheet as at 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n Particulars  Note As at \n31 March 2022 As at \n31 March 2021\n Assets \n Non-current assets \n Property, plant and equipment 3  79,284.53  72,093.34 \n Capital work-in-progress 3A  8,907.19  1,454.81 \n Intangible assets under development  3,895.16 -   \n Right-of-use assets 4  11,449.23  10,579.59 \n Goodwill 5  553.30  553.30 \n Other intangible assets 5  2,921.43  952.67 \n Equity accounted investees 6  4,311.83  5,166.37 \n Financial assets 7\n- Investments 7 A  429.39  520.74 \n- Other financial assets  7 F  2,156.54  1,210.63 \n Income-tax assets 9 B  610.41  505.84 \n Other non-current assets 9 A  3,118.95  176.04 \n T otal non-current assets  117,637.96  93,213.33 \n Current assets \n Inventories 8  25,969.79  21,136.90 \n Financial assets 7\n- Investments 7 A  585.23  153.82 \n- Loans 7 B  43.48  678.58 \n- Trade receivables 7 C  44,537.42  39,292.33 \n- Cash and cash equivalents 7 D  410.39  596.90 \n- Other bank balances 7 E  251.77  514.62 \n- Other financial assets 7 F  1,535.86  1,495.31 \n Other current assets 9 C, D, \nE, F 6,542.90  2,512.51 \n T otal current assets   79,876.84  66,380.97 \n Assets held for sale -   -   \n T otal assets   197,514.80  159,594.30 \n Equity and liabilities \n Equity \n Equity share capital 10  6,019.07  6,019.07 \n Other equity 11  79,875.08  74,418.43 \n Equity attributable to owners of the Company  85,894.15  80,437.50 \n Non controlling interest 12  387.13  369.06 \n T otal equity  86,281.28  80,806.56 \n Non-current liabilities \n Financial liabilities \n- Borrowings 13  24,692.34  9,928.40 \n- Lease liabilities 15  8,328.50  7,841.39 \n- Other financial liabilities 15  36.89  195.96 \n Provisions 17  100.91  102.01 \n Deferred tax liabilities (net) 18  1,203.04  1,596.35 \n T otal non current liabilities  34,361.68  19,664.11 \n Current liabilities  Financial liabilities \n- Borrowings 13  26,871.82  12,128.00 \n- Trade payables 14\n\u2022 total outstanding dues of micro enterprises and small enterprises  11,591.36  3,832.45 \n\u2022 total outstanding dues of creditors other than micro enterprises and small enterprises  28,187.17  35,321.92 \n- Lease liabilities 15  1,526.34  1,136.49 \n- Other financial liabilities 15  2,467.11  1,208.12 \n Other current liabilities 16  4,672.77  4,400.40 \n Income-tax liabilities 17  617.67  400.36 \n Provisions 17  937.60  695.89 \n T otal current liabilities  76,871.84  59,123.63 \n T otal equity and liabilities  197,514.80  159,594.30 \n Significant accounting policies   2 \nThe accompanying notes are an integral part of these Consolidated Financial Statements.\nAs per our report of even date attached  \nFor B S R & Co. LLP   F or and on behalf of the Board of Directors of  \nChartered Accountants   Sandhar T echnologies Limited", "start_char_idx": 0, "end_char_idx": 2856, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "cad1b839-1d0a-46dd-a3d4-47681f8c7d3c": {"__data__": {"id_": "cad1b839-1d0a-46dd-a3d4-47681f8c7d3c", "embedding": null, "metadata": {"page_label": "163", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5fa70373-44a9-49f8-a1cc-035219cc65a7", "node_type": null, "metadata": {"page_label": "163", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "03f4a85ee21e09f5fd0aee4dd3656e0af18ed04db5775178ad9543122596bfe1"}, "2": {"node_id": "d1001f4d-6852-4331-ab27-eb6ab90e4c28", "node_type": null, "metadata": {"page_label": "163", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "29832fd6d538f45d028f6c76d8f82ac45386304e3f7e9a278c5789aabc44f6e6"}}, "hash": "9015aa74d526efe7943ea8a656802af65d7ac547a1a674b5168c523f6f934d74", "text": "Board of Directors of  \nChartered Accountants   Sandhar T echnologies Limited  \nICAI Firm Registration number 101248W/W-100022  \nShashank Agarwal  D .N. Davar  Ja yant Davar  Y ashpal Jain \nPartner  Chairman  Co-Cha irman and  Chief Financia l Officer\nMembership No. 095109  DIN:00002008 Managing D irector  DIN:00100801\nVimal Mahendru  Archana Capoor  Arvind Kapur  K omal Malik\nDirector  Director  Director  Com pany Secretary\nDIN:00006016  DIN:01204170  DIN:00096308  ICS I M. No.: 6430\nPlace: Gurugram  Pla ce: Gurugram\nDate: 18 May 2022  Date: 18 Ma y 2022", "start_char_idx": 2779, "end_char_idx": 3340, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2c2c11e1-569e-4173-8c17-79d9a0354036": {"__data__": {"id_": "2c2c11e1-569e-4173-8c17-79d9a0354036", "embedding": null, "metadata": {"page_label": "164", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "22115dc0-26ad-4a04-bc4d-5e55025df05d", "node_type": null, "metadata": {"page_label": "164", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "90675140281f1da6795dbd9c2085197a2886fa9e268059284ecc80144c1bd48c"}, "3": {"node_id": "6c833d9e-00bc-43c2-b485-00bd2e4e31a4", "node_type": null, "metadata": {"page_label": "164", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8fc14623e371e14f5b7e7a355a5cc3ff2b40bbf4f625c9287ced6d56c7d8083f"}}, "hash": "123bdcf74c3a86e02bf1eea5794bf22ab3a4012e3c45b68708d3a436fe7ca731", "text": "163\nConsolidated Statement of Profit and Loss for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n Significant accounting policies   2 \nThe accompanying notes are an integral part of these Consolidated Financial Statements.\nAs per our report of even date attached  \nFor B S R & Co. LLP   F or and on behalf of the Board of Directors of  \nChartered Accountants   Sandhar T echnologies Limited  \nICAI Firm Registration number 101248W/W-100022  \nShashank Agarwal  D .N. Davar  Ja yant Davar  Y ashpal Jain \nPartner  Chairman  Co-Cha irman and  Chief Financia l Officer\nMembership No. 095109  DIN:00002008 Managing D irector  DIN:00100801\nVimal Mahendru  Archana Capoor  Arvind Kapur  K omal Malik\nDirector  Director  Director  Com pany Secretary\nDIN:00006016  DIN:01204170  DIN:00096308  ICS I M. No.: 6430\nPlace: Gurugram  Pla ce: Gurugram\nDate: 18 May 2022  Date: 18 Ma y 2022Particulars Note For the year ended  \n31 March 2022For the year ended  \n31 March 2021\nREVENUE\nRevenue from operations  19  232,370.23  186,356.51 \nOther income  20  698.11  1,077.63 \nT otal income (I)  233,068.34  187,434.14 \nEXPENSES\nCost of raw materials and components consumed  21  143,890.47  109,150.09 \nChanges in inventories of finished goods and work-in-progress  22  (2,306.86)  61.86 \nEmployee benefits expense  23  31,836.97  27,774.19 \nFinance costs  26  1,771.03  1,602.06 \nDepreciation and amortization expense  24  10,003.23  9,394.78 \nOther expenses  25  38,346.81  30,529.70 \nT otal expenses (II)  223,541.65  178,512.68 \nProfit before share of loss of investment accounted for using equity method, exceptional items \nand tax (III = I - II) 9,526.69  8,921.46 \nExceptional items  27  110.86 -   \nProfit before share of loss of investment accounted for using equity method, and tax  (IV)  9,415.83  8,921.46 \nShare in loss of joint ventures accounted for using equity method, net (V)  1,271.59  1,119.93 \nProfit before tax (VI = IV - V)  8,144.24  7,801.53 \nT ax expense:  30 \nCurrent tax  2,663.42  2,038.25 \nDeferred tax (credit)/ charge  (112.11)  (20.08)\nT otal tax expense (VII)  2,551.31  2,018.17 \nProfit for the year (VIII = VI - VII)  5,592.93  5,783.36 \nOther comprehensive income 28\nItems that will not be reclassified to profit or loss\n(a) Re-measurement gain/ (loss) on defined benefit plans  (310.47)  (544.67)\nIncome tax relating to re-measurement gain/ (loss) on defined benefit plans  78.17  137.08 \n(b) Gain on acquisition of equity interest in joint venture  904.72 -   \nIncome tax on above  (180.22) -   \nItems that will be reclassified to profit or loss\nExchange differences in translating the financial statements of foreign operations  (3.13)  44.08 \nIncome tax relating to exchange difference in translation  0.78  (11.02)\nT otal other comprehensive income for the year, net of tax", "start_char_idx": 0, "end_char_idx": 2879, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6c833d9e-00bc-43c2-b485-00bd2e4e31a4": {"__data__": {"id_": "6c833d9e-00bc-43c2-b485-00bd2e4e31a4", "embedding": null, "metadata": {"page_label": "164", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "22115dc0-26ad-4a04-bc4d-5e55025df05d", "node_type": null, "metadata": {"page_label": "164", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "90675140281f1da6795dbd9c2085197a2886fa9e268059284ecc80144c1bd48c"}, "2": {"node_id": "2c2c11e1-569e-4173-8c17-79d9a0354036", "node_type": null, "metadata": {"page_label": "164", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "123bdcf74c3a86e02bf1eea5794bf22ab3a4012e3c45b68708d3a436fe7ca731"}}, "hash": "8fc14623e371e14f5b7e7a355a5cc3ff2b40bbf4f625c9287ced6d56c7d8083f", "text": "otal other comprehensive income for the year, net of tax (IX)  489.85  (374.53)\nT otal comprehensive income for the year (X = VIII + IX)  \n(Comprising Profit and Other Comprehensive Income for the year) 6,082.78  5,408.83 \nProfit attributable to:\n- Owners of the Company  5,572.87  5,775.37 \n- Non-controlling interest  20.06  7.99 \n5592.93 5783.36\nOther comprehensive income attributable to:\n- Owners of the Company  491.84  (373.04)\n- Non-controlling interest  (1.99)  (1.49)\n 489.85  (374.53)\nT otal comprehensive income attributable to:\n- Owners of the Company  6,064.71  5,402.33 \n- Non-controlling interest  18.07  6.50 \n 6,082.78  5,408.83 \nEarnings per equity share:  29 \n(1) Basic-Par value of Rs. 10 per share  9.29  9.61 \n(2) Diluted-Par value of Rs. 10 per share  9.29  9.61", "start_char_idx": 2823, "end_char_idx": 3609, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fc67fb30-5b3c-46c8-82ab-6dacd5e367ff": {"__data__": {"id_": "fc67fb30-5b3c-46c8-82ab-6dacd5e367ff", "embedding": null, "metadata": {"page_label": "165", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "29234461-328c-4dd3-b6ce-061d441b5a65", "node_type": null, "metadata": {"page_label": "165", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "053bc245d5c6552d556409426e214870b4f43a7b89e50b0c9bc0e0b876b436ee"}, "3": {"node_id": "8a2a60ad-e932-476a-8283-075176f5c15d", "node_type": null, "metadata": {"page_label": "165", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "780a07ddd009b1e753718813d9cc39e2884c60b246fcf44f2d72d52926839a74"}}, "hash": "32e8b33950b418575c2c55b9810065b083133b4db3945e3ef84fc3e646b80418", "text": "Sandhar Technologies Limited164\nConsolidated Statement of changes in equity for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nA. Equity share capital:\nParticulars Note Equity Shares\nNo. of shares in lacs Amount\nBalance as at 1 April 2020 10  601.91  6,019.07 \nChanges during the year  -   -   \nBalance as at 31 March 2021  601.91  6,019.07 \nChanges during the year  -   -   \nBalance as at 31 March 2022  601.91  6,019.07 \nB. Other equity\nParticularsReserves and Surplus (1)Items of  other comprehensive \nincome\n(2)T otal \nattributable \nto owners \nof the \nCompanyAttributable \nto Non-\ncontrolling \ninterestT otal\nRetained \nearningsSecurities \nPremiumCapital \nreservesExchange differ -\nences on trans -\nlation of foreign \noperationsRemeasure -\nments of defined \nbenefit liabilities\nBalance as at 1 April 2020  38,027.77  27,859.67  3,190.97  616.47  531.06  70,225.94  362.56 70,588.50 \nT otal Comprehensive income for the \nyear ended 31 March 2021\nProfit for the year  5,776.86 -   -   -   -    5,776.86  6.50  5,783.36 \nOther comprehensive income (net \nof tax)-   -   -    33.06  (407.59)  (374.53) -    (374.53)\nContribution by and distribution to \nowner\nDividend on equity shares (Final)  (451.43) -   -   -   -    (451.43) -    (451.43)\nDividend on equity shares (Interim)  (758.41) -   -   -   -    (758.41) -    (758.41)\nBalance as at 31 March 2021  42,594.79  27,859.67  3,190.97  649.53  123.47  74,418.43  369.06  74,787.49 \nT otal Comprehensive income for the \nyear ended 31 March 2022\nProfit for the Year  5,574.87 -   -   -   -    5,574.87  18.07  5,592.94 \nOther comprehensive income (net \nof tax)-   -    724.49  (2.35)  (232.30)  489.84 -    489.84 \nAdjustment on account of conversion of joint venture into subsidiary (0.13) -   -   -   -    (0.13) -    (0.13)\nContribution by and distribution to owner\nDividend on equity shares (Final)  (607.93) -   -   -   -    (607.93) -    (607.93)\nBalance as at 31 March 2022  47,561.60 \n 27,859.67  3,915.46  647.18  (108.83)  79,875.08  387.13  80,262.21 \nNotes:  \n1. Refer note 11 for nature and purpose of other equity.\n2. Refer note 6 for adjustment on account of conversion of joint venture into subsidiary.\n Significant accounting policies   2 \nThe accompanying notes are an integral part of these Consolidated Financial Statements.\nAs per our report of even date attached  \nFor B S R & Co. LLP   F or and on behalf of the Board of Directors of  \nChartered Accountants   Sandhar T echnologies Limited  \nICAI Firm Registration number 101248W/W-100022  \nShashank Agarwal  D .N. Davar  Ja yant Davar  Y ashpal Jain \nPartner  Chairman  Co-Cha irman and  Chief Financia l", "start_char_idx": 0, "end_char_idx": 2690, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8a2a60ad-e932-476a-8283-075176f5c15d": {"__data__": {"id_": "8a2a60ad-e932-476a-8283-075176f5c15d", "embedding": null, "metadata": {"page_label": "165", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "29234461-328c-4dd3-b6ce-061d441b5a65", "node_type": null, "metadata": {"page_label": "165", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "053bc245d5c6552d556409426e214870b4f43a7b89e50b0c9bc0e0b876b436ee"}, "2": {"node_id": "fc67fb30-5b3c-46c8-82ab-6dacd5e367ff", "node_type": null, "metadata": {"page_label": "165", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "32e8b33950b418575c2c55b9810065b083133b4db3945e3ef84fc3e646b80418"}}, "hash": "780a07ddd009b1e753718813d9cc39e2884c60b246fcf44f2d72d52926839a74", "text": "\nPartner  Chairman  Co-Cha irman and  Chief Financia l Officer\nMembership No. 095109  DIN:00002008 Managing D irector  DIN:00100801\nVimal Mahendru  Archana Capoor  Arvind Kapur  K omal Malik\nDirector  Director  Director  Com pany Secretary\nDIN:00006016  DIN:01204170  DIN:00096308  ICS I M. No.: 6430\nPlace: Gurugram  Pla ce: Gurugram\nDate: 18 May 2022  Date: 18 Ma y 2022", "start_char_idx": 2636, "end_char_idx": 3008, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0afd232c-fd61-45ed-aa2d-aabaaa160a2c": {"__data__": {"id_": "0afd232c-fd61-45ed-aa2d-aabaaa160a2c", "embedding": null, "metadata": {"page_label": "166", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6c17a14e-395c-43ae-8355-a5651402cdd8", "node_type": null, "metadata": {"page_label": "166", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "937a096804c8835d57f7a4e14f579ea8cf5b777982619b1a9dc44348f8c214d8"}, "3": {"node_id": "3912d9eb-120c-4210-ba17-67ae57e3d1d7", "node_type": null, "metadata": {"page_label": "166", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "52526cdef20aa09066dc280b53693c611ac38c85a230e7f50781e9bdbc776176"}}, "hash": "083a89b00ec0c7560240f02167f1b6b9101f36bb121413fa6f4a95015a4312d7", "text": "165\nConsolidated Statement of Cash Flows for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nParticulars For the year ended  \n31 March 2022For the year ended  \n31 March 2021\nA Cash flows from operating activities\n1  Profit before tax  8,144.24  7,801.53 \n2 Adjustments for :\nDepreciation and amortisation expense  10,003.23  9,394.78 \nImpairment loss on investment in join venture and subsidiary  110.86  -   \nShare in loss of joint ventures accounted for using equity method  1,271.59  1,119.93 \nGain on account of fair value of investment exceeds its carrying value  (1.67)  -   \nProfit on sale of property, plant and equipment  (52.95)  (47.29)\nProvision for doubtful debts and advances  -    34.82 \nUnrealised foreign exchange loss (net)  (48.50)  (22.58)\nInterest expense  1,771.03  1,602.06 \nBad debts and advances written off  1.68  42.35 \nInterest income on security deposits measured at amortised cost  (3.55)  (45.69)\nGain on investments carried at fair value through profit or loss  (71.14)  (45.06)\nInterest income  (109.21)  (156.49)\nDividend income  -    (113.05)\n3 Operating profit before working capital changes (1+2)  21,015.61  19,565.31 \n2 Movements in working capital:\nIncrease in trade receivables  (5,015.67)  (16,633.36)\nIncrease in inventories  (4,832.89)  (1,567.54)\nIncrease in non current financial assets  (945.91)  (1,202.78)\nDecrease/(Increase) in current financial assets  598.81  (2,652.81)\nIncrease in other current assets  (3,573.32)  (160.66)\nIncrease in trade payables  75.92  15,552.66 \nDecrease in current provisions  (484.96)  (413.25)\n(Decrease)/ Increase in other financial liabilities  (54.26)  896.52 \nIncrease in other current liabilities  34.29  941.23 \nT otal movement in working capital:  (14,197.99)  (5,239.99)\n5 Cash flows generated from operations (3+4)  6,817.62  14,325.32 \n6 Less : Income tax paid (net of refunds)  1,955.14  1,952.88 \n7 Net cash flows generated from operating activities (5-6)  4,862.48  12,372.44 \nB  Cash flows from investing activities:\nPurchase of Property, plant and equipment, Capital work in progress, other intangible \nassets and capital advances (29,702.91)  (7,696.89)\nProceeds from sale of property, plant and equipment  105.90  201.35 \nPurchase of non-current investment in joint ventures  (1,523.73)  (2,634.41)\nSale of non-current investment in joint ventures  -    361.80 \n(Purchase)/Proceeds of/from investments  (373.46)  152.74 \nRedemption/(Increase) of Bank deposits (having original maturity of more than 3 \nmonths) 263.18  (435.36)\nDividend income  -    113.05 \nInterest received  108.51  197.40 \nNet cash flows used in investing activities:  (31,122.51)  (9,740.32)\nC Cash flows from financing activities:\nRepayment of long-term borrowings  (18.54)  (576.18)\nProceeds from long-term borrowings  16,656.95  9,755.47", "start_char_idx": 0, "end_char_idx": 2890, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3912d9eb-120c-4210-ba17-67ae57e3d1d7": {"__data__": {"id_": "3912d9eb-120c-4210-ba17-67ae57e3d1d7", "embedding": null, "metadata": {"page_label": "166", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6c17a14e-395c-43ae-8355-a5651402cdd8", "node_type": null, "metadata": {"page_label": "166", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "937a096804c8835d57f7a4e14f579ea8cf5b777982619b1a9dc44348f8c214d8"}, "2": {"node_id": "0afd232c-fd61-45ed-aa2d-aabaaa160a2c", "node_type": null, "metadata": {"page_label": "166", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "083a89b00ec0c7560240f02167f1b6b9101f36bb121413fa6f4a95015a4312d7"}}, "hash": "52526cdef20aa09066dc280b53693c611ac38c85a230e7f50781e9bdbc776176", "text": "from long-term borrowings  16,656.95  9,755.47 \nProceeds/(Repayment) from/of short-term borrowings (net)  12,899.26  (7,278.99)\nPayment of lease liabilities  (1,609.28)  (1,738.02)\nDividend paid during the year  (607.93)  (1,209.84)\nInterest paid  (1,350.02)  (1,575.71)\nNet cash flows generated from/ (used in) financing activities:  25,970.44  (2,623.27)", "start_char_idx": 2844, "end_char_idx": 3200, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "20d3d017-0b80-49ca-acc9-55d503e12b77": {"__data__": {"id_": "20d3d017-0b80-49ca-acc9-55d503e12b77", "embedding": null, "metadata": {"page_label": "167", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "115833f6-b8cb-4e7f-8c29-a18edc07e8f4", "node_type": null, "metadata": {"page_label": "167", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "5b7d92f2ec19d970213a70c0983ab67d7ed97e19c5bd4fa5ba66da45b1f98a8b"}}, "hash": "5b7d92f2ec19d970213a70c0983ab67d7ed97e19c5bd4fa5ba66da45b1f98a8b", "text": "Sandhar Technologies Limited166\nConsolidated Statement of Cash Flows for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nParticulars For the year ended  \n31 March 2022For the year ended  \n31 March 2021\nD Net (decrease)/increase in Cash and cash equivalents (A+B+C)  (289.59)  8.85 \nImpact on cash flow on account of foreign currency translation  103.08  (82.32)\nCash and cash equivalents as at the beginning of year  596.90  670.37 \nCash and cash equivalents as at end of the year  410.39  596.90 \nCash and cash equivalents include :\n Balances with banks: \n\u2013 In current accounts  399.62  438.65 \n Cash on hand  10.77  18.25 \n Deposits with original maturity for less than three months   -    140.00 \nCash and cash equivalents at the end of the year  410.39  596.90 \nReconciliation between the opening and closing balances in the balance sheet for liabilities arising from financing activities:\nParticulars  Non - current \nborrowings* Current  \nborrowings \nOpening balance as at 1 April 2021  10,679.12  11,379.54 \nCash flows during the year  16,661.95  12,899.26 \nNon-cash changes due to:\n- Foreign currency translation  -    (29.91)\nClosing balance as at 31 March 2022  27,341.07  24,248.89 \n*Includes current maturities of non-current borrowings and interest accrued thereon, refer Note 13.\nNotes:\n1. The Consolida ted cash flow statement has been prepared in accordance with \u201cIndirect Method\u201d as set out on Indian Accounting \nStandard -7 on  \u201cStatement of Cash Flows \u201c .  \n2. Refer note 2 for significa nt accounting policies.\n3. The Com pany paid in cash Rs. 209.33 Lacs for the year ended 31 March 2022 and Rs. 216.66 Lacs for the year ended 31 March 2021 \ntowards Corporate Social Responsibility (CSR) expenditure.  \nThe accompanying notes are forming part of these Consolidated Financial Statements.  \n Significant accounting policies   2 \nThe accompanying notes are an integral part of these Consolidated Financial Statements.\nAs per our report of even date attached  \nFor B S R & Co. LLP   F or and on behalf of the Board of Directors of  \nChartered Accountants   Sandhar T echnologies Limited  \nICAI Firm Registration number 101248W/W-100022  \nShashank Agarwal  D .N. Davar  Ja yant Davar  Y ashpal Jain \nPartner  Chairman  Co-Cha irman and  Chief Financia l Officer\nMembership No. 095109  DIN:00002008 Managing D irector  DIN:00100801\nVimal Mahendru  Archana Capoor  Arvind Kapur  K omal Malik\nDirector  Director  Director  Com pany Secretary\nDIN:00006016  DIN:01204170  DIN:00096308  ICS I M. No.: 6430\nPlace: Gurugram  Pla ce: Gurugram\nDate: 18 May 2022  Date: 18 Ma y 2022", "start_char_idx": 0, "end_char_idx": 2647, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "7ad5b825-2256-4947-8154-51a0c464e35b": {"__data__": {"id_": "7ad5b825-2256-4947-8154-51a0c464e35b", "embedding": null, "metadata": {"page_label": "168", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "9a99bb7c-90b2-4f80-969e-9c99d1b8010f", "node_type": null, "metadata": {"page_label": "168", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b265b51a7660b41dab2626534acaf665d145dd068160a910103d33a517077d0b"}, "3": {"node_id": "8aee2b9e-408a-4680-a7fa-606c804e595f", "node_type": null, "metadata": {"page_label": "168", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7d2200c7cdb99c78637f30bbff0e94a845afb6f8008ffe43faaa3817d5ec1b19"}}, "hash": "14ec39ca0cdd2544a707902cba3047e014e09cc7fc99b8b6583fba0195af4e7e", "text": "167\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n1. Corporate Information\nSandhar T echnologies Limited (\u2018STL \u2019 or \u2018the Company\u2019 or \u2018the \nParent Company\u2019) is a Public Limited Company domiciled in \nIndia and was incorporated on 19 October 1987 in New Delhi, \nIndia under the provisions of the Companies Act in India. Sand -\nhar Group (the Parent Company and its subsidiary companies together referred to as \u201cthe Group\u201d) and its joint ventures are \nprincipally engaged in the manufacturing and assembling of \nautomotive components for the automotive industry in India, designing and manufacturing of moulds, dies and dies parts, ma -\nchine tools, jigs and fixtures and fabrication and assembly and construction, agri \u2013 farm and railway products. \nThe Consolidated Financial Statements for the year ended 31 \nMarch 2022 comprise Financial Statements of the Group and \nits joint ventures.\n2. Significant Accounting Policies, Principles of Consolidation and Basis of preparation\n2.1 Principles of Consolidation\nControl is achieved when the Group is exposed, or has rights, \nto variable returns from its involvement with the investee and \nhas the ability to affect those returns through its power over the \ninvestee. Specifically, the Group controls an investee if and only \nif the Group has:\n\u2022 P ower over the investee (i.e. existing rights that give it the \ncurrent ability to direct the relevant activities of the investee)\n\u2022 Exposure, or rights, to variable returns from its involvement \nwith the investee, and\n\u2022 The ability to use its power over the investee to affect its \nreturnsGenerally, there is a presumption that a majority of voting rights result in control. T o support this presumption and when the \nGroup has less than a majority of the voting or similar rights of \nan investee, the Group considers all relevant facts and circum -\nstances in assessing whether it has power over an investee, in -\ncluding:\n\u2022 The contractual arrangement with the other vote holders of \nthe investee\n\u2022 Right s arising from other contractual arrangements \n\u2022 The Group \u2019s voting rights and potential voting rights\n\u2022 The size of the Group\u2019s holding of voting rights relative to the \nsize and dispersion of the holdings of the other voting rights \nholders\nThe Group re-assesses whether or not it controls an investee if \nfacts and circumstances indicate that there are changes to one \nor more of the three elements of control. Consolidation of a sub -\nsidiary begins when the Group obtains control over the subsid -\niary and ceases when the Group loses control of the subsidiary. \nAssets, liabilities, income and expenses of a subsidiary acquired \nor disposed of during the year are included in the Consolidated Financial Statements from the date the Group gains control un -\ntil the date the Group ceases to control the subsidiary. \ni. Subsidiaries\nSubsidiaries are entities controlled by the Group. The Group controls an entity when it is exposed to, or has rights to, variable \nreturns from its involvement with the entity and has the ability \nto affect those returns through its power over the entity. The \nFinancial Statements of subsidiaries are included in the Con -\nsolidated Financial Statements from the date on which control commences until the date on which control ceases.\nThe subsidiary companies which are included in the Consolidation and the Parent Company\u2019s holding therein is as under:\nS. \nNo.Name of the Subsidiary Company Nature of relationOwnership in % either directly or through subsidiariesCountry of Incorporation and Principal place of Business 2021-22 2020-21\n1 Sandhar T ooling Private Limited (STPL) Subsidiary 79.92 79.92 India\n2 Sandhar T echnologies Barcelona S.L. (STB) Subsidiary 100 100 Spain\nA Breniar Project, SL (BP) (Liquidated on 23 April 2021) Step Down", "start_char_idx": 0, "end_char_idx": 3918, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8aee2b9e-408a-4680-a7fa-606c804e595f": {"__data__": {"id_": "8aee2b9e-408a-4680-a7fa-606c804e595f", "embedding": null, "metadata": {"page_label": "168", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "9a99bb7c-90b2-4f80-969e-9c99d1b8010f", "node_type": null, "metadata": {"page_label": "168", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b265b51a7660b41dab2626534acaf665d145dd068160a910103d33a517077d0b"}, "2": {"node_id": "7ad5b825-2256-4947-8154-51a0c464e35b", "node_type": null, "metadata": {"page_label": "168", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "14ec39ca0cdd2544a707902cba3047e014e09cc7fc99b8b6583fba0195af4e7e"}}, "hash": "7d2200c7cdb99c78637f30bbff0e94a845afb6f8008ffe43faaa3817d5ec1b19", "text": "Breniar Project, SL (BP) (Liquidated on 23 April 2021) Step Down \nSubsidiary100 100 Spain\nB Sandhar T echnologies Poland sp. Zoo (STP) Step Down Subsidiary100 100 Poland\nC Sandhar T echnologies de Mexico S de RL de CV (STM) Step Down \nSubsidiary100 100 Mexico\nD Sandhar T echnologies Ro SRL (w.e.f. 4 March 2021) Step Down \nSubsidiary100 - Romania\n3 PT Sandhar  Indonesia (PTSI) (ceased w.e.f 29 August 2016) Subsidiary - - Indonesia\n4. Sandhar Euro Holdings B.V. (SHBV) (ceased w.e.f   2 January 2017) Subsidiary - - Netherlands\n5. Sandhar Strategic Systems Private Limited Subsidiary 99.99 99.99 India\n6. Sandhar Engineering Private Limited (SEPL) (w.e.f 14 October 2021)Subsidiary 100 - India", "start_char_idx": 3854, "end_char_idx": 4549, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fc5de430-3dac-40be-9035-695d9741e952": {"__data__": {"id_": "fc5de430-3dac-40be-9035-695d9741e952", "embedding": null, "metadata": {"page_label": "169", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "e09315c2-2c8d-4a18-b37b-15ea4fff2449", "node_type": null, "metadata": {"page_label": "169", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "96ccf79f97c4bef1a90792f5d34f8c5fb51fa5e28aaf05ddf009b46660f84037"}, "3": {"node_id": "9c2250a3-e63e-4f23-a995-9f37d54bd930", "node_type": null, "metadata": {"page_label": "169", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1861932becfac87394222dcfa404b5c55dcf59f3d5831fa8aff11961315b1682"}}, "hash": "8c1f17a427ed163a7f914a2bc649ed408da89e740ee7e8fa4d6789534cab3ef8", "text": "Sandhar Technologies Limited168\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nS. \nNo.Name of the Subsidiary Company Nature of \nrelationOwnership in % either \ndirectly or through \nsubsidiariesCountry of \nIncorporation \nand Principal \nplace of Business 2021-22 2020-21\n7. Sandhar Auto Castings Private Limited (formerly known as Sandhar \nDaeshin T echnologies Private Limited) (w.e.f 1 October 2021 , \nJoint Venture Company upto 30 September 2021)Subsidiary 100 99.99 India\n8. Sandhar Automotive Systems Private Limited (formerly known as \nSandhar Daewha Automotive Systems Private Limited) (w.e.f. 28 \nDecember 2021 Joint venture Company upto 27 December 2021)Subsidiary 100 - India\nA. Sandhar Autotech Private Limited (w.e.f 28 December 2021, \nSubsidiary of Joint venture Company upto 27 December 2021)Step Down \nSubsidiary100 100 India\nB. Sandhar Auto Electric T echnologies Private Limited (w.e.f 28 \nDecember 2021, Subsidiary of Joint venture Company upto 27 \nDecember 2021)Step Down \nSubsidiary100 100 India\nConsolidated Financial Statements are prepared using uniform \naccounting policies for like transactions and other events in sim -\nilar circumstances. If a member of the Group uses accounting \npolicies other than those adopted in the Consolidated Finan -\ncial Statements for like transactions and events in similar cir -\ncumstances, appropriate adjustments are made to that Group \nmember\u2019s Financial Statements in preparing the Consolidated \nFinancial Statements to ensure conformity with the Group\u2019s ac -\ncounting policies.\nThe Financial Statements of all entities used for the purpose of \nConsolidation are drawn up to same reporting date as that of \nthe parent Group, i.e., year ended on 31 March. When the end \nof the reporting period of the parent is different from that of a \nsubsidiary, the subsidiary prepares, for Consolidation purposes, \nadditional Financial Information as of the same date as the Fi -\nnancial Statements of the parent to enable the parent to Con -\nsolidate the Financial Information of the subsidiary, unless it is \nimpracticable to do so.ii. Non-controlling interests (NCI)\nNCI are measured at their proportionate share of the acquiree\u2019s \nnet identifiable assets at the date of acquisition. Changes in the \nGroup\u2019s equity interest in a subsidiary that do not result in a loss \nof control are accounted for as equity transactions.\niii. Loss of control\nWhen the Group loses control over a subsidiary, it derecogniz -\nes the assets and liabilities of the subsidiary, and any related \nNCI and other components of equity. Any interest retained in \nthe former subsidiary is measured at fair value at the date the \ncontrol is lost. Any resulting gain or loss is recognized in profit \nor loss.\niv. Equity accounted investees\nThe Group\u2019s interests in equity accounted investees comprise \ninterests in its joint ventures.\nThe joint venture companies which are included in the Consolidation and the Parent Company\u2019s holding therein is as under:\nS. \nNo.Name of the Joint Venture Company JV Partner % Share in JV Country of In -\ncorporation and \nPrincipal place \nof Business2021-22 2020-21\n1. Indo T oolings Private Limited (ITPL) JBM Auto Limited 50 50 India\n2. Sandhar Han Sung T echnologies Private \nLimited (SHTPL)Han Sung Imp Co. Limited 50 50 India\n3. Sandhar Ecco Green Energy Private Limited DMRG Investment Private Limited \nand T arun Agarwal50 50 India\n4. Jinyoung Sandhar Mechatronics Private \nLimitedJinyoung Electro-Mechanics Co. Ltd. 50 50 India\n5. Sandhar Amkin Industries Private Limited Amkin Group Private Limited 50 50 India\n6. Sandhar Automotive Systems Private \nLimited (formerly known", "start_char_idx": 0, "end_char_idx": 3748, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "9c2250a3-e63e-4f23-a995-9f37d54bd930": {"__data__": {"id_": "9c2250a3-e63e-4f23-a995-9f37d54bd930", "embedding": null, "metadata": {"page_label": "169", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "e09315c2-2c8d-4a18-b37b-15ea4fff2449", "node_type": null, "metadata": {"page_label": "169", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "96ccf79f97c4bef1a90792f5d34f8c5fb51fa5e28aaf05ddf009b46660f84037"}, "2": {"node_id": "fc5de430-3dac-40be-9035-695d9741e952", "node_type": null, "metadata": {"page_label": "169", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8c1f17a427ed163a7f914a2bc649ed408da89e740ee7e8fa4d6789534cab3ef8"}}, "hash": "1861932becfac87394222dcfa404b5c55dcf59f3d5831fa8aff11961315b1682", "text": "Private Limited 50 50 India\n6. Sandhar Automotive Systems Private \nLimited (formerly known as Sandhar Daewha \nAutomotive Systems Private Limited) (Joint \nventure Company upto 27 December 2021)Daehwa fuel pump Ind., Limited - 50 India\n7. Sandhar Daeshin Auto Systems Private \nLimited Daeshin Machinery Ind. Co. Ltd. 50 50 India\n8. Sandhar Whetron Electronics Private Limited Whetron Electronics Co. Ltd. 50 50 India", "start_char_idx": 3658, "end_char_idx": 4072, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "168cabb4-b96d-4ec2-b293-18fc7721babf": {"__data__": {"id_": "168cabb4-b96d-4ec2-b293-18fc7721babf", "embedding": null, "metadata": {"page_label": "170", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "1a5bf43a-3134-4adf-9543-865a103da901", "node_type": null, "metadata": {"page_label": "170", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "6bf67266812beb9fe2d1a664ea02381db29eb0fdc4a8a81ae2d75d84df947644"}, "3": {"node_id": "55a92268-d654-46f8-ab94-7821f4ab5863", "node_type": null, "metadata": {"page_label": "170", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "bddd86a448e03460baa2a3768a061a08b33e4e8177a3a74f39810379f43a31fa"}}, "hash": "3d8882fbb87cb645d74286016f148fc724e19c9d47ba6e943d850cef346243bd", "text": "169\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nS. \nNo.Name of the Joint Venture Company JV Partner % Share in JV Country of In -\ncorporation and \nPrincipal place \nof Business2021-22 2020-21\n9. Kwangsung Sandhar T echnologies Private \nLimitedKwangsung Corporation Limited 50 50 India\n10. Winnercom Sandhar T echnologies Private LimitedWinnercom Co. Ltd. 50 50 India\n11. Sandhar Han Shin Automotive Private Limited Han Shin Corporation 50 50 India\n12. Sandhar Han Shin Auto T echnologies Private LimitedHan Shin Corporation 50 50 India\n13. Sandhar Auto Castings Private Limited \n(formerly known as Sandhar Daeshin \nT echnologies Private Limited)Daeshin Machinery Ind. Co. Ltd. - NA India\n(Joint Venture Company upto 30 September \n2021) - NA India\nA joint venture is an arrangement in which the Group has joint \ncontrol and has rights to the net assets of the arrangement, \nrather than rights to its assets and obligations for its liabilities.\nInterests in joint ventures are accounted for using the equity \nmethod. They are initially recognized at cost which includes \ntransaction costs. Subsequent to initial recognition, the Consol -\nidated Financial Statements include the Group\u2019s share of profit or loss and OCI of equity-accounted investees until the date on \nwhich significant influence or joint control ceases.\nConsolidation procedure:\n(a)Com bine like items of assets, liabilities, equity, income, \nexpenses and cash flows of the parent with those of its \nsubsidiaries. For this purpose, income and expenses of \nthe subsidiary are based on the amounts of the assets \nand liabilities recognized in the Consolidated Financial \nStatements at the acquisition date.\n(b) Offset  (eliminate) the carrying amount of the parent\u2019s \ninvestment in each subsidiary and the parent\u2019s portion of \nequity of each subsidiary. Business combinations policy \nexplains how to account for any related goodwill.\n(c) Elim inate in full intragroup assets and liabilities, equity, \nincome, expenses and cash flows relating to transactions \nbetween entities of the Group (profits or losses resulting \nfrom intragroup transactions that are recognized in assets, \nsuch as inventory and property, plant and equipment (\u2018PPE\u2019), \nare eliminated in full). Intragroup losses may indicate an \nimpairment that requires recognition in the Consolidated \nFinancial Statements. Ind AS 12 Income T axes applies to \ntemporary differences that arise from the elimination of \nprofits and losses resulting from intragroup transactions.\nProfit or loss and each component of other comprehensive \nincome (OCI) are attributed to the equity holders of the \nparent of the Group and to the non-controlling interests, \neven if this results in the non-controlling interests having \na deficit balance. When necessary, adjustments are made \nto the Financial Statements of subsidiaries to bring their accounting policies into line with the Group\u2019s accounting policies. All intra-group assets and liabilities, equity, income, \nexpenses and cash flows relating to transactions between \nmembers of the Group are eliminated in full on Consolidation.\nA change in the ownership interest of a subsidiary, without \na loss of control, is accounted for as an equity transaction. If \nthe Group loses control over a subsidiary, it:\n\u2022 Derecognizes the assets (including goodwill) and \nliabilities of the subsidiary\n\u2022 Derecognizes the carrying amount of any non-controlling \ninterests \n\u2022 Derecognizes the cumulative translation differences \nrecorded in equity\n\u2022 Recognizes t he fair value of the consideration received \n\u2022 Recognizes t he fair value of any investment retained \n\u2022 Recognizes a ny surplus or deficit in profit or loss \n\u2022 Recla ssifies the parent\u2019s share of components previously", "start_char_idx": 0, "end_char_idx": 3864, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "55a92268-d654-46f8-ab94-7821f4ab5863": {"__data__": {"id_": "55a92268-d654-46f8-ab94-7821f4ab5863", "embedding": null, "metadata": {"page_label": "170", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "1a5bf43a-3134-4adf-9543-865a103da901", "node_type": null, "metadata": {"page_label": "170", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "6bf67266812beb9fe2d1a664ea02381db29eb0fdc4a8a81ae2d75d84df947644"}, "2": {"node_id": "168cabb4-b96d-4ec2-b293-18fc7721babf", "node_type": null, "metadata": {"page_label": "170", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "3d8882fbb87cb645d74286016f148fc724e19c9d47ba6e943d850cef346243bd"}}, "hash": "bddd86a448e03460baa2a3768a061a08b33e4e8177a3a74f39810379f43a31fa", "text": "or loss \n\u2022 Recla ssifies the parent\u2019s share of components previously \nrecognized in OCI to profit or loss or retained earnings,as appropriate, as would be required if the Group had \ndirectly disposed of the related assets or liabilities\n2.1 Basis of preparation\n(i) Statemen t of compliance\nThese Consolidated Financial Statements of the Group \nhave been prepared in accordance with Indian Accounting \nStandards (Ind AS) prescribed under Section 133 of Compa -\nnies Act, 2013, (the \u2018Act\u2019), read with Companies (Indian Ac -\ncounting Standards) (Amendment) Rules as amended from \ntime to time and other relevant provisions of the Act.\nEffective 1 April 2016, the Group had transitioned to Ind \nAS while the Financial Statements were being prepared in \naccordance with the Companies (Accounting Standards) Rules, 2006 (previous GAAP) till 31 March 2017 and the \ntransition was carried out in accordance of Ind AS 101 \u201cFirst \ntime adoption of Indian Accounting Standards\u201d . While carry -\ning out transition, in addition to the mandatory exemptions, the Group had elected to certain exemption which are listed \nas below:", "start_char_idx": 3796, "end_char_idx": 4911, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "97fc6c59-05e6-49a3-8f77-08a1afc56b48": {"__data__": {"id_": "97fc6c59-05e6-49a3-8f77-08a1afc56b48", "embedding": null, "metadata": {"page_label": "171", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "bf023420-801f-4a92-bd4d-9adec6fca693", "node_type": null, "metadata": {"page_label": "171", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "3350bf6c98b666ecb9103a691fdd97581a26ff05493835acdf4c2f17dd1ecd4d"}, "3": {"node_id": "4005b0fe-c1a1-4c8f-94e8-1a991558da02", "node_type": null, "metadata": {"page_label": "171", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "33ecb1f21dd29c75c31210d726dc0593aad6d94ca28f86c996553e7c865f3e66"}}, "hash": "53a946615d1ff8df0ec123eef07209c1be259cd18b1954afd135c9fe1b095644", "text": "Sandhar Technologies Limited170\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\na) Business Combination:\nGroup has opted for exemption under Ind AS 101 with \nrespect to Business Combinations whereby Group has \nelected not to apply Ind AS 103 retrospectively to past \nbusiness combinations i.e. (to business combinations \nthat occurred before the date of transition to Ind AS). \nAs such previous GAAP balances relating to business \ncombinations consummated before that date, including \ngoodwill, have been carried forward.\nb) Deemed cost e xemption on Property, Plant and\nEquipment\nInd AS 101 permits a first-time adopter to elect to continue with the carrying value for all of its property, \nplant and equipment as recognised in the Financial \nStatements as at the date of transition to Ind AS, \nmeasured as per the previous GAAP and use that as its \ndeemed cost as at the date of transition after making \nnecessary adjustments for de-commissioning liabilities \nThis exemption can also be used for intangible assets covered by Ind AS 38 Intangible Assets.\nAccordingly, the Group has elected to measure all of its \nproperty, plant and equipment and intangible assets at \ntheir previous GAAP carrying value.\nc) In vestment in subsidiaries:\nAs per the requirements of Ind AS 27, Group has opted to record its equity investment in subsidiary at cost. \nInd AS 101 provides that while measuring investment \nat cost, an entity shall measure that investment at one \nof the following amounts in its separate opening Ind AS \nBalance Sheet: \n(i) cost determined in accordance with Ind AS 27; or\n(ii) deemed cost. The deemed cost of such an in vest -\nment shall be its\n(a) fair value at the entity\u2019s date of transition to Ind \nASs in its Separate Financial Statements; or\n(b) pre vious GAAP carrying amount at that date.\nAccordingly, Company has opted to record its \ninvestment in subsidiary at previous GAAP carrying \namount at transition date.\nd) In vestment in joint ventures\nInd AS 101 permits a first-time adopter to elect while \nchanging from proportionate consolidation to equity \nmethod, to measure its investments in a joint venture at \nthe date of transition as the aggregate of the carrying \namount of the assets and liabilities that the entity had \npreviously proportionately consolidated, including any \ngoodwill arising from acquisition. The resultant amount \nis regarded as deemed cost of investment in the joint \nventure at initial recognition. Accordingly, the Group \nhas elected to carry the deemed cost of investment in \njoint ventures as the aggregate amount of the assets \nof liabilities that was previously proportionately \nconsolidated.e) L eases:\nInd AS 101 permits that if there is any land lease newly \nclassified as finance lease then the first time adopter \nmay recognise assets and liability at fair value on that \ndate; and any difference between those fair values is \nrecognized in retained earnings. \nGroup has therefore classified land leases with multi \ndecade lease periods as finance lease as on transition \ndate.\n(ii) F unctional and presentation currency\nThese Consolidated Financial Statements are \npresented in Indian Rupees (INR), which is also the \nGroup\u2019s functional currency. All amounts have been \nrounded-off to the nearest Lacs, unless otherwise \nindicated.\n(iii) Basis of measurement\nThe Consolidated Financial Statements have been \nprepared on a historical cost basis, except for the \nitems which have been measured at fair value or \nrevalued amount:\nItems Measurement basis\nCertain financial assets and financial liability Fair value\nInvestment in preference shares (unquoted)Fair value\nNet defined benefit plan \n(asset)/ liabilityFair value of plan assets less present \nvalue of defined benefit obligation.\n(iv) Use of estimates and judgements\nIn preparation of these Consolidated Financial Statements, management has made judgements, \nestimates, and assumptions that affect the \napplication", "start_char_idx": 0, "end_char_idx": 4043, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4005b0fe-c1a1-4c8f-94e8-1a991558da02": {"__data__": {"id_": "4005b0fe-c1a1-4c8f-94e8-1a991558da02", "embedding": null, "metadata": {"page_label": "171", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "bf023420-801f-4a92-bd4d-9adec6fca693", "node_type": null, "metadata": {"page_label": "171", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "3350bf6c98b666ecb9103a691fdd97581a26ff05493835acdf4c2f17dd1ecd4d"}, "2": {"node_id": "97fc6c59-05e6-49a3-8f77-08a1afc56b48", "node_type": null, "metadata": {"page_label": "171", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "53a946615d1ff8df0ec123eef07209c1be259cd18b1954afd135c9fe1b095644"}}, "hash": "33ecb1f21dd29c75c31210d726dc0593aad6d94ca28f86c996553e7c865f3e66", "text": "management has made judgements, \nestimates, and assumptions that affect the \napplication of accounting policies and the reported \namounts of assets and liabilities, income and \nexpenses. Actual results may differ from these \nestimates. Estimates and underlying assumptions \nare reviewed on an ongoing basis. Revision to \naccounting estimates are recognized prospectively. \nIn particular, information about significant areas \nof estimation uncertainty and critical judgments \nin applying accounting policies that have the most \nsignificant effect on the amounts recognized in the \nConsolidated Financial Statements is included in \nthe following notes.\n\u2022 Recognit ion and estimation of tax expense \nincluding deferred tax \u2013 Note 30 \n\u2022 Estim ated impairment of financial assets and \nnon-financial assets \u2013 Note 2.4(q)", "start_char_idx": 3955, "end_char_idx": 4769, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "71b04f3c-4ea3-4f12-af86-d54677e0e391": {"__data__": {"id_": "71b04f3c-4ea3-4f12-af86-d54677e0e391", "embedding": null, "metadata": {"page_label": "172", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "065a235f-67e2-4764-89f0-f193e3ff7458", "node_type": null, "metadata": {"page_label": "172", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1ee6193690f828076f23746473a0562bb272606c3609c314dffd4d0f7ee8fa7f"}, "3": {"node_id": "842befbc-fad3-460d-8f7c-97f39b9c7de1", "node_type": null, "metadata": {"page_label": "172", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "2ac791623449dfbb80e7dd465fb6fe79f1f1700c59554c78ec2f360ce7999ca0"}}, "hash": "4b7be16a30a533ce1a9c5d3dac4c47f258186aa505ff71f970cbae4577ada1ff", "text": "171\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n\u2022 Assessment of useful life of property, plant and \nequipment and intangible asset \u2013 Note 2.4(d)\n\u2022 Estim ation of obligations relating to employee \nbenefits: key actuarial assumptions \u2013 Note 31\n\u2022 V aluation of Inventories \u2013 Note 2.4(j)\n\u2022 Recognit ion and measurement of provisions \nand contingencies: Key assumption about \nthe likelihood and magnitude of an outflow of \nresources \u2013 Note 32\n\u2022 L ease classification \u2013 Note 35\n\u2022 Fair value m easurement \u2013 Note 2.2(v)\n\u2022 In assessing the recoverability of receivables \nincluding unbilled receivables, goodwill,\nfinancial assets, and certain investments, the \nGroup has considered internal and external \ninformation up to the date of approval of these \nfinancial statements including credit reports \nand economic forecasts considering emerging \nsituations due to COVID-19. Based on current \nindicators of future economic conditions,\nthe Group expects to recover the carrying \namount of these assets. Due to the nature \nof the pandemic, the Group will continue to \nmonitor developments to identify significant \nuncertainties in future periods.\n(v) Measurement of fair values\nA number of the Group\u2019s accounting policies and \ndisclosures require the measurement of fair values, \nfor both financial and non-financial assets and \nliabilities.\nThe Group has an established control framework \nwith respect to the measurement of fair values. \nThe management regularly reviews significant \nunobservable inputs and valuation adjustments. If \nthird party information, such as broker quotes or pricing services, is used to measure fair values, then \nthe management assesses the evidence obtained \nfrom the third parties to support the conclusion \nthat these valuations meet the requirements of Ind \nAS, including the level in the fair value hierarchy in \nwhich the valuations should be classified.\nSignificant valuation issues are reported to the \nParent Company\u2019s audit committee.\nFair values are categorized into different levels in a \nfair value hierarchy based on the inputs used in the \nvaluation techniques as follows.\nLevel 1 : quoted prices (unadjusted) in active \nmarkets for identical assets or liabilities.\nLevel 2 : inputs other than quoted prices included in \nLevel 1 that are observable for the asset or liability, \neither directly (i.e. as prices) or indirectly (i.e. \nderived from prices).Level 3 : inputs for the asset or liability that are not \nbased on observable market data (unobservable inputs).\nWhen measuring the fair value of an asset or a \nliability, the Group uses observable market data as far as possible. If the inputs used to measure the \nfair value of an asset or a liability fall into different \nlevels of the fair value hierarchy, then the fair \nvalue measurement is categorized in its entirety \nin the same level of the fair value hierarchy as the \nlowest level input that is significant to the entire \nmeasurement.\nThe Group recognizes transfers between levels of \nthe fair value hierarchy at the end of the reporting \nperiod during which the change has occurred.\nFurther information about the assumptions made \nin measuring fair values is included in Note 36 \u2013 \nFinancial instrument.\n2.1 Changes in significant accounting policies\nThe Group has initially applied Ind AS 116 from 01 April 2019. \nDue to the transition methods chosen by the Group in applying \nthe above standard, comparative information throughout these \nConsolidated Financial Statements has not been restated to re -\nflect the requirements of the new standard.\nThe Group applied Ind AS 116 using the modified retrospec -\ntive approach, under which the cumulative effect of initial \napplication is recognised in retained earnings at 1 April 2019. \nAccordingly, the comparative information presented for the \nprevious year ended 31 March 2019 is not restated \u2013 i.e.", "start_char_idx": 0, "end_char_idx": 3985, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "842befbc-fad3-460d-8f7c-97f39b9c7de1": {"__data__": {"id_": "842befbc-fad3-460d-8f7c-97f39b9c7de1", "embedding": null, "metadata": {"page_label": "172", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "065a235f-67e2-4764-89f0-f193e3ff7458", "node_type": null, "metadata": {"page_label": "172", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1ee6193690f828076f23746473a0562bb272606c3609c314dffd4d0f7ee8fa7f"}, "2": {"node_id": "71b04f3c-4ea3-4f12-af86-d54677e0e391", "node_type": null, "metadata": {"page_label": "172", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4b7be16a30a533ce1a9c5d3dac4c47f258186aa505ff71f970cbae4577ada1ff"}}, "hash": "2ac791623449dfbb80e7dd465fb6fe79f1f1700c59554c78ec2f360ce7999ca0", "text": "for the \nprevious year ended 31 March 2019 is not restated \u2013 i.e. it is \npresented, as previously reported, under Ind AS 17. The details \nof the changes in accounting policies are disclosed in note 2.4 \n(f).\nOn adoption of the standard, the Group has recognized \u2018Right-\nof-use\u2019 assets and \u2018Lease liabilities\u2019 amounting as at 1 April \n2019. Operating lease expenses which were charged as lease \nrentals in the corresponding last year have now been recog -\nnized in the current year as depreciation expense relating to the right-of-use asset and finance cost for interest accrued on \nlease liability, as required by the new standard.\nA number of other new standards and amendments are also \neffective from 01 April 2019, but they do not have a material effect on the Consolidated Financial Statements.\n2.1 Summary of significant accounting policies\na. Business combinatio ns and goodwill\nBusiness combinations are accounted for using the acquisi -\ntion method. The cost of an acquisition is measured as the \naggregate of the consideration transferred measured at \nacquisition date fair value and the amount of any non-con -\ntrolling interests in the acquiree. For each business combi -\nnation, the Group elects whether to measure the non-con -\ntrolling interests in the acquiree at fair value or at the", "start_char_idx": 3920, "end_char_idx": 5220, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "57b3d293-d15d-4416-94b0-ad3179cbd800": {"__data__": {"id_": "57b3d293-d15d-4416-94b0-ad3179cbd800", "embedding": null, "metadata": {"page_label": "173", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "06c8fb33-48b2-480f-a662-2bcde74d036d", "node_type": null, "metadata": {"page_label": "173", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "89eaeed40c26121966960ee3a3528e5d09a3c7b64a466f237358a94ebc907a33"}, "3": {"node_id": "f554d669-594b-44fd-981e-48c49ea9421d", "node_type": null, "metadata": {"page_label": "173", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "5e1dd29f8ee09cb3d1fb5acc367b00754aecf633801437da6b2023d69ed6aad8"}}, "hash": "a0491aea568fa6c44c9bb9aef1530499628b7ba80a6a2ad0fda7112bb5878bd2", "text": "Sandhar Technologies Limited172\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nproportionate share of the acquiree\u2019s identifiable net assets. \nAcquisition-related costs are expensed as incurred.\nAt the acquisition date, the identifiable assets acquired and \nthe liabilities assumed are recognized at their acquisition \ndate fair values. For this purpose, the liabilities assumed in -\nclude contingent liabilities representing present obligation and they are measured at their acquisition fair values irre -\nspective of the fact that outflow of resources embodying economic benefits is not probable. However, the following \nassets and liabilities acquired in a business combination are \nmeasured at the basis indicated below:\n(a) Deferred tax assets or liabilities, and the assets or \nliabilities related to employee benefit arrangements are recognized and measured in accordance with Ind \nAS 12 Income T ax and Ind AS 19 Employee Benefits \nrespectively.\n(b) Lia bilities or equity instruments related to share based \npayment arrangements of the acquiree or share \u2013 based payments arrangements of the Group entered into \nto replace share-based payment arrangements of the \nacquiree are measured in accordance with Ind AS 102 \nShare-based Payments at the acquisition date.\n(c) Assets (or disposal groups) that are classified as held for \nsale in accordance with Ind AS 105 Non-current Assets \nheld for Sale and Discontinued Operations are measured \nin accordance with that standard. \n(d) Reacquired rights are measured at a value determined \non the basis of the remaining contractual term of the \nrelated contract. Such valuation does not consider \npotential renewal of the reacquired right.\nWhen the Group acquires a business, it assesses the financial \nassets and liabilities assumed for appropriate classification and \ndesignation in accordance with the contractual terms, econom -\nic circumstances and pertinent conditions as at the acquisition date. This includes the separation of embedded derivatives in \nhost contracts by the acquiree. \nIf the business combination is achieved in stages, any previous -\nly held equity interest is re-measured at its acquisition date fair \nvalue and any resulting gain or loss is recognized in profit or \nloss or OCI, as appropriate. \nAny contingent consideration to be transferred by the acquirer \nis recognized at fair value at the acquisition date. Contingent \nconsideration classified as an asset or liability that is a financial \ninstrument and within the scope of Ind AS 109 Financial In -\nstruments, is measured at fair value with changes in fair value recognized in profit or loss. If the contingent consideration is \nnot within the scope of Ind AS 109, it is measured in accor -\ndance with the appropriate Ind AS. Contingent consideration that is classified as equity is not re-measured at subsequent \nreporting dates and subsequent its settlement is accounted for \nwithin equity. Goodwill is initially measured at cost, being the excess of the aggregate of the consideration transferred and the amount \nrecognized for non-controlling interests, and any previous in -\nterest held, over the net identifiable assets acquired and liabil -\nities assumed. If the fair value of the net assets acquired is in \nexcess of the aggregate consideration transferred, the Group re-assesses whether it has correctly identified all of the assets \nacquired and all of the liabilities assumed and reviews the pro -\ncedures used to measure the amounts to be recognized at the acquisition date. If the reassessment still results in an excess of \nthe fair value of net assets acquired over the aggregate con -\nsideration transferred, then the gain is recognized in OCI and accumulated in equity as capital reserve. However, if there is \nno clear evidence of bargain purchase, the entity recognizes \nthe gain directly in equity as capital reserve, without routing \nthe same through OCI.\nAfter initial recognition, goodwill is measured at cost less any", "start_char_idx": 0, "end_char_idx": 4090, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f554d669-594b-44fd-981e-48c49ea9421d": {"__data__": {"id_": "f554d669-594b-44fd-981e-48c49ea9421d", "embedding": null, "metadata": {"page_label": "173", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "06c8fb33-48b2-480f-a662-2bcde74d036d", "node_type": null, "metadata": {"page_label": "173", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "89eaeed40c26121966960ee3a3528e5d09a3c7b64a466f237358a94ebc907a33"}, "2": {"node_id": "57b3d293-d15d-4416-94b0-ad3179cbd800", "node_type": null, "metadata": {"page_label": "173", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a0491aea568fa6c44c9bb9aef1530499628b7ba80a6a2ad0fda7112bb5878bd2"}}, "hash": "5e1dd29f8ee09cb3d1fb5acc367b00754aecf633801437da6b2023d69ed6aad8", "text": "same through OCI.\nAfter initial recognition, goodwill is measured at cost less any \naccumulated impairment losses. For the purpose of impair -\nment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s \ncash-generating units that are expected to benefit from the \ncombination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. \nA cash generating unit to which goodwill has been allocated is \ntested for impairment annually, or more frequently when there \nis an indication that the unit may be impaired. If the recover -\nable amount of the cash generating unit is less than its car -\nrying amount, the impairment loss is allocated first to reduce \nthe carrying amount of any goodwill allocated to the unit and \nthen to the other assets of the unit pro rata based on the car -\nrying amount of each asset in the unit. Any impairment loss for goodwill is recognized in profit or loss. An impairment loss \nrecognized for goodwill is not reversed in subsequent periods.\nWhere goodwill has been allocated to a cash-generating unit \nand part of the operation within that unit is disposed of, the \ngoodwill associated with the disposed operation is included in \nthe carrying amount of the operation when determining the gain or loss on disposal. Goodwill disposed in these circum -\nstances is measured based on the relative values of the dis -\nposed operation and the portion of the cash-generating unit \nretained.\nIf the initial accounting for a business combination is incom -\nplete by the end of the reporting period in which the combi -\nnation occurs, the Group reports provisional amounts for the \nitems for which the accounting is incomplete. Those provision -\nal amounts are adjusted through goodwill during the measure -\nment period, or additional assets or liabilities are recognized, to \nreflect new information obtained about facts and circumstanc -\nes that existed at the acquisition date that, if known, would have affected the amounts recognized at that date. These \nadjustments are called as measurement period adjustments. \nThe measurement period does not exceed one year from the \nacquisition date.", "start_char_idx": 4008, "end_char_idx": 6224, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b409cff1-839d-4a1d-884f-c2d7f1237808": {"__data__": {"id_": "b409cff1-839d-4a1d-884f-c2d7f1237808", "embedding": null, "metadata": {"page_label": "174", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "88a4ef25-ec5f-4b32-9ebf-0f09748d88e7", "node_type": null, "metadata": {"page_label": "174", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f8b9d392cab41b18fc7b7e525ce3c952a11215c122df701b4bb05b48ebd36a16"}, "3": {"node_id": "4b8511e3-93dd-4b9a-9c4a-0a4c55fd4f5e", "node_type": null, "metadata": {"page_label": "174", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "af5c67f48c826967c986c0e52301ac2aabdd401a8e4dd8605181e6eb1944b74b"}}, "hash": "92a5d57aa9c57cbc8eec2d3ca1ffa461514fd219f4b795cd29becffb62181179", "text": "173\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nb. Investment in joint ventures\nA joint venture is a type of joint arrangement whereby the \nparties that have joint control of the arrangement have \nrights to the net assets of the joint venture. Joint control is \nthe contractually agreed sharing of control of an arrange -\nment, which exists only when decisions about the relevant \nactivities require unanimous consent of the parties sharing \ncontrol.\nThe considerations made in determining joint control are \nsimilar to those necessary to determine control over the \nsubsidiaries.\nThe Group\u2019s investments in its joint venture are accounted \nfor using the equity method. Under the equity method, the \ninvestment in joint venture is initially recognized at cost. \nThe carrying amount of the investment is adjusted to rec -\nognize changes in the Group\u2019s share of net assets of the \njoint venture since the acquisition date. Goodwill relating \nto the joint venture is included in the carrying amount of \nthe investment and is not tested for impairment individu -\nally.\nThe Consolidated Statement of Profit and Loss reflects the \nGroup\u2019s share of the results of operations of the joint ven -\nture. Any change in OCI of those investees is presented as \npart of the Group\u2019s OCI. In addition, when there has been \na change recognized directly in the equity joint venture, the \nGroup recognizes its share of any changes, when applica -\nble, in the Consolidated Statement of Changes in Equity. \nUnrealized gains and losses resulting from transactions be -\ntween the Group and the joint venture are eliminated to \nthe extent of the interest in joint venture.\nIf an entity\u2019s share of losses of a joint venture equals or ex -\nceeds its interest in joint venture (which includes any long \nterm interest that, in substance, form part of the Group\u2019s \nnet investment in joint venture), the entity discontinues \nrecognizing its share of further losses. Additional losses \nare recognized only to the extent that the Group has in -\ncurred legal or constructive obligations or made payments \non behalf of joint venture. If the joint venture subsequently \nreports profits, the entity resumes recognizing its share of \nthose profits only after its share of the profits equals the \nshare of losses not recognized.\nThe aggregate of the Group\u2019s share of profit or loss of a \njoint venture is shown on the face of the Consolidated \nStatement of Profit and Loss.\nThe Financial Statements of the joint venture are prepared \nfor the same reporting period as the Group. When neces -\nsary, adjustments are made to bring the accounting policies \nin line with those of the Group.\nAfter application of the equity method, the Group deter -\nmines whether it is necessary to recognize an impairment \nloss on its investment in its joint venture. At each reporting date, the Group determines whether there is objective ev -\nidence that the investment in the joint venture is impaired. \nIf there is such evidence, the Group calculates the amount \nof impairment as the difference between the recoverable \namount of the joint venture and its carrying value, and then \nrecognizes the loss as \u2018Share of profit of a joint venture\u2019 in \nthe Consolidated Statement of Profit and Loss.\nUpon loss of joint control over the joint venture, the Group \nmeasures and recognizes any retained investment at its fair \nvalue. Any difference between the carrying amount of the \njoint venture upon loss of joint control and the fair value \nof the retained investment and proceeds from disposal is \nrecognized in profit or loss.\nc. Foreign currency transactions\nThe Group\u2019s Consolidated Financial Statements are pre -\nsented in INR, which is also the Parent Company\u2019s func -\ntional currency. For each entity the Group determines the \nfunctional currency and items included in the Financial", "start_char_idx": 0, "end_char_idx": 3964, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4b8511e3-93dd-4b9a-9c4a-0a4c55fd4f5e": {"__data__": {"id_": "4b8511e3-93dd-4b9a-9c4a-0a4c55fd4f5e", "embedding": null, "metadata": {"page_label": "174", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "88a4ef25-ec5f-4b32-9ebf-0f09748d88e7", "node_type": null, "metadata": {"page_label": "174", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f8b9d392cab41b18fc7b7e525ce3c952a11215c122df701b4bb05b48ebd36a16"}, "2": {"node_id": "b409cff1-839d-4a1d-884f-c2d7f1237808", "node_type": null, "metadata": {"page_label": "174", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "92a5d57aa9c57cbc8eec2d3ca1ffa461514fd219f4b795cd29becffb62181179"}}, "hash": "af5c67f48c826967c986c0e52301ac2aabdd401a8e4dd8605181e6eb1944b74b", "text": "For each entity the Group determines the \nfunctional currency and items included in the Financial \nStatements of each entity are measured using that function -\nal currency.\nTransactions and balances\nTransactions in foreign currencies are initially recorded by \nthe Group\u2019s entities at their respective functional curren -\ncy spot rates at the date the transaction first qualifies for \nrecognition or an average rate if the average rate approxi -\nmates the actual rate at the date of the transaction Mone -\ntary assets and liabilities denominated in foreign currencies \nare translated at the functional currency spot rates of ex -\nchange at the reporting date.\nExchange differences arising on settlement or translation \nof monetary items are recognized in profit or loss with the \nexception of the following:\n\u2022 Exchange differences arising on monetary items that \nforms part of a reporting entity\u2019s net investment in a \nforeign operation are recognized in profit or loss in the \nSeparate Financial Statements of the reporting entity \nor the individual Financial Statements of the foreign \noperation, as appropriate. In the Financial Statements \nthat include the foreign operation and the reporting \nentity such exchange differences are recognized initially \nin OCI. These exchange differences are reclassified from \nequity to profit or loss on disposal of the net investment.\n\u2022 T ax charges and credits attributable to exchange \ndifferences on those monetary items are also recorded \nin OCI.\nNon-monetary items that are measured in terms of his -\ntorical cost in a foreign currency are translated using the \nexchange rates at the dates of the initial transactions. \nNon-monetary items measured at fair value in a foreign \ncurrency are translated using the exchange rates at the date \nwhen the fair value is determined. The gain or loss arising on", "start_char_idx": 3867, "end_char_idx": 5712, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "22f3e7ea-d65a-48a4-b2fa-ee6a75a0a957": {"__data__": {"id_": "22f3e7ea-d65a-48a4-b2fa-ee6a75a0a957", "embedding": null, "metadata": {"page_label": "175", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "90e3a705-deb7-49ec-9eb7-d8ab16c3f284", "node_type": null, "metadata": {"page_label": "175", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ad7ea360ea7caecced9456c29bfb302a7fb6037a2ec0048c8a86a930af5dd001"}, "3": {"node_id": "eccf634c-e900-4baf-ab74-b5cb26be38fc", "node_type": null, "metadata": {"page_label": "175", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c6328f082339ef5878a420bccab9fefe752b58855298eaa2bef21011fca00cbc"}}, "hash": "43f4f47ee591ed0e080e0aeb810ceb84929af1917d2de79d2f131ffa08336b8c", "text": "Sandhar Technologies Limited174\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\ntranslation of non-monetary items measured at fair value is \ntreated in line with the recognition of the gain or loss on the \nchange in fair value of the item (i.e., translation differences \non items whose fair value gain or loss is recognized in OCI or \nthe statement of profit and loss are also recognized in OCI \nor the Statement of Profit and Loss, respectively).\nGroup companies\nOn Consolidation, the assets and liabilities of foreign oper -\nations are translated into INR at the rate of exchange pre -\nvailing at the reporting date and their Statements of Profit \nor Loss are translated at exchange rates prevailing at the \ndates of the transactions. For practical reasons, the Group \nuses an average rate to translate income and expense items, \nif the average rate approximates the exchange rates at the \ndates of the transactions. The exchange differences arising \non translation for Consolidation are recognized in OCI. On \ndisposal of a foreign operation, the component of OCI re -\nlating to that particular foreign operation is recognized in \nprofit or loss.\nAny goodwill arising in the acquisition/ business combina -\ntion of a foreign operation on or after 1 April 2016 and any \nfair value adjustments to the carrying amounts of assets \nand liabilities arising on the acquisition are treated as as -\nsets and liabilities of the foreign operation and translated \nat the spot rate of exchange at the reporting date.\nForeign operations\nThe assets and liabilities of foreign operations (subsidiar -\nies) including goodwill and fair value adjustments arising on \nacquisition, are translated into INR, the functional currency \nof the Group and its joint ventures, at the exchange rates \nat the reporting date. The income and expenses of foreign \noperations are translated into INR at the exchange rates \nat the dates of the transactions or an average rate if the \naverage rate approximates the actual rate at the date of \nthe transaction.\nWhen a foreign operation is disposed of in its entirety or \npartially such that control, significant influence or joint con -\ntrol is lost, the cumulative amount of exchange differenc -\nes related to that foreign operation recognized in OCI is \nreclassified to profit or loss as part of the gain or loss on \ndisposal. If the Group disposes of part of its interest in a \nsubsidiary but retains control, then the relevant proportion \nof the cumulative amount is re-allocated to NCI. When the \nGroup disposes of only a part of its interest in an associ -\nate or a joint venture while retaining significant influence \nor joint control, the relevant proportion of the cumulative \namount is reclassified to profit or loss.\nd. Property, plant and equipment (\u2018PPE\u2019)\n(i) Recognition and Measurement\nItems of property, plant and equipment are measured at cost, which includes capitalized borrowing costs, less accu -\nmulated depreciation and accumulated impairment losses, \nif any.\nCost of an item of property, plant and equipment includes \nits purchase price, import duties and non-refundable pur -\nchase taxes, duties or levies, after deducting trade dis -\ncounts and rebates, any other directly attributable cost of \nbringing the asset to its working condition for its intended \nuse the cost of replacing part of the plant and equipment \nand borrowing costs for long \u2013 term construction projects \nif the recognition criteria are met and estimated cost of \ndismantling and removing the items and restoring the site \non which it is located. The present value of the expected \ncost for the decommissioning of an asset after its use is \nincluded in the cost of the respective asset if the recogni -\ntion criteria for a provision are met. Refer to note 2.2 (iv) \nregarding significant accounting judgements, estimates and \nassumptions.\nThe cost of a self-constructed item of property, plant and \nequipment comprises the cost of materials and direct labor,", "start_char_idx": 0, "end_char_idx": 4082, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "eccf634c-e900-4baf-ab74-b5cb26be38fc": {"__data__": {"id_": "eccf634c-e900-4baf-ab74-b5cb26be38fc", "embedding": null, "metadata": {"page_label": "175", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "90e3a705-deb7-49ec-9eb7-d8ab16c3f284", "node_type": null, "metadata": {"page_label": "175", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ad7ea360ea7caecced9456c29bfb302a7fb6037a2ec0048c8a86a930af5dd001"}, "2": {"node_id": "22f3e7ea-d65a-48a4-b2fa-ee6a75a0a957", "node_type": null, "metadata": {"page_label": "175", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "43f4f47ee591ed0e080e0aeb810ceb84929af1917d2de79d2f131ffa08336b8c"}}, "hash": "c6328f082339ef5878a420bccab9fefe752b58855298eaa2bef21011fca00cbc", "text": "of property, plant and \nequipment comprises the cost of materials and direct labor, \nany other costs directly attributable to bringing the item to \nworking condition for its intended use, and estimated costs \nof dismantling and removing the item and restoring the site \non which it is located.\nAn item of property, plant and equipment and any signif -\nicant part initially recognized is de-recognized upon dis -\nposal or when no future economic benefits are expected \nfrom its use or disposal. Any gain or loss arising on de-rec -\nognition of the asset (calculated as the difference between \nthe net disposal proceeds and the carrying amount of the \nasset) is included in the Statement of Profit and Loss when \nthe asset is derecognized.\nIf significant parts of an item of property, plant and equip -\nment have different useful lives, then they are accounted \nfor as separate items (major components) of property, plant \nand equipment.\nA property, plant and equipment is eliminated from the \nConsolidated Financial Statements on disposal or when \nno further benefit is expected from its use and disposal. \nAssets retired from active use and held for disposal are \ngenerally stated at the lower of their net book value and \nnet realizable value. Any gain or losses arising disposal of \nproperty, plant and equipment is recognized in the State -\nment of Profit and Loss.\nOnce classified as held-for-sale, intangible assets, property, \nplant and equipment are no longer amortized or depreci -\nated.\nGains or losses arising from de-recognition of PPE are mea -\nsured as the difference between the net disposal proceeds \nand the carrying amount of the asset and are recognized \nin the Consolidated Statement of Profit and Loss when the", "start_char_idx": 3999, "end_char_idx": 5729, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f42f5813-717c-4507-8578-4d3b60afe693": {"__data__": {"id_": "f42f5813-717c-4507-8578-4d3b60afe693", "embedding": null, "metadata": {"page_label": "176", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "7733dbdd-a539-4278-84bf-cf9cd620af4e", "node_type": null, "metadata": {"page_label": "176", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "192790ccdc7ca0bd1ce9d959a31ff823df07c7e9016b5187d672fd2dfdf389ef"}, "3": {"node_id": "d28cba73-a86a-4382-9ccd-81b0d1dc4a1f", "node_type": null, "metadata": {"page_label": "176", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "655a47018cf58e19d27e6b6278a0744ee1f72f6e0171fb9ce27e12992e44b66e"}}, "hash": "a6fe7450825d462e1e4e6db58ea2808e023e760c71dfa22cb1b0c6005d8a7b2e", "text": "175\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nasset is derecognized. The residual values, useful lives and \nmethods of depreciation of property, plant and equipment \nare reviewed at each financial year end and adjusted pro -\nspectively, if appropriate.\n(ii) Subsequ ent expenditure\nSubsequent expenditure is capitalized only if it is probable \nthat the future economic benefits associated with the ex -\npenditure will flow to the Group.\n(iv) Depreciation\nDepreciation on PPE is calculated on a straight-line basis to allocate their cost, net of their estimated residual values, \nover the estimated useful lives and is recognized in the Con -\nsolidated Statement of Profit and Loss. The identified com -\nponents are depreciated over their useful life, the remaining \nasset is depreciated over the life of the principal asset. As -\nsets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives unless it is \nreasonably certain that the Group will obtain ownership by \nthe end of the lease term. Freehold land is not depreciated.\nLeasehold land is amortized on a straight line basis over \nthe period of the lease which ranges between 89-99 years.\nThe Group has used the following rates to provide depreci -\nation which coincides with the rates indicated in Schedule \nII of the Act, on its PPE, except for temporary erection, \nComputers (Servers and networks) and Non \u2013 commercial vehicles.\nAsset categoryUseful lives estimated by the management (years)\nFactory Buildings 30 years\nOther Buildings 60 years\nCarpeted RCC Roads 10 years\nTube wells 5 years\nPlant and Machinery 7.5 - 20 years\nElectrical Installations 10 - 25 years\nOffice Equipment 5 years\nRacks and Bins 10 years\nFurniture & Fixtures 10 - 20 years\nCommercial Vehicles 8 years\nT ools, Moulds and Dies 5 - 6 years\nThe management has estimated, supported by independent \nassessment by technical experts, professionals, the useful \nlives of the following classes of assets:\n\u2022 The useful lives of temporary erection is estimated 1year, which is lower than those indicated in Schedule II\n\u2022 Computers (Servers and networks) are depreciated over \nthe estimated useful lives of 3 - 4 years, which is lower than those indicated in Schedule II.\n\u2022 Non Commercial Vehicles are depreciated over the \nestimated useful lives of 6 years, which is lower than those indicated in Schedule II.\nDepreciation methods, useful lives and residual values are \nreviewed at each financial year end and adjusted, if appro -\npriate. Based on technical evaluation and consequent ad -\nvice, the management believes that its estimates of useful \nlives as given above best represent the period over which \nmanagement expects to use these assets.\nIn case of Sandhar T echnologies Barcelona S.L., the costs of \nacquisition of equipment, systems or installations for the \nelimination, reduction or control of the possible environ -\nment impacts of the business are capitalized.\nDepreciation on additions (disposals) is provided on a \npro-rata basis i.e. from (upto) the date on which asset is \nready for use (disposed of).\ne. Goodwill an d other intangible assets\n(i) Recognition and Measurement\nIntangible assets acquired separately are measured \non initial recognition at cost. The cost of an item of \nintangible asset comprises its purchase price, including \nimport duties and other non-refundable taxes or levies \nand any attributable costs of bringing the asset to \nits working condition for its intended use. Any trade \ndiscount and rebates are deducted in arriving at the \npurchase price. Following initial recognition, intangible \nassets are carried at cost less any accumulated \namortization and accumulated impairment losses.\nInternally", "start_char_idx": 0, "end_char_idx": 3854, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d28cba73-a86a-4382-9ccd-81b0d1dc4a1f": {"__data__": {"id_": "d28cba73-a86a-4382-9ccd-81b0d1dc4a1f", "embedding": null, "metadata": {"page_label": "176", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "7733dbdd-a539-4278-84bf-cf9cd620af4e", "node_type": null, "metadata": {"page_label": "176", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "192790ccdc7ca0bd1ce9d959a31ff823df07c7e9016b5187d672fd2dfdf389ef"}, "2": {"node_id": "f42f5813-717c-4507-8578-4d3b60afe693", "node_type": null, "metadata": {"page_label": "176", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a6fe7450825d462e1e4e6db58ea2808e023e760c71dfa22cb1b0c6005d8a7b2e"}}, "hash": "655a47018cf58e19d27e6b6278a0744ee1f72f6e0171fb9ce27e12992e44b66e", "text": "accumulated \namortization and accumulated impairment losses.\nInternally generated intangibles, excluding capitalized \ndevelopment costs, are not capitalized and the related \nexpenditure is reflected in the Consolidated Statement \nof Profit or Loss in the period in which the expenditure \nis incurred.\nAn intangible asset is derecognized on disposal or when \nno future economic benefits are expected from its use and disposal. Losses arising from retirement and gains \nor losses arising from disposal of an intangible asset are \nmeasured as the difference between the net disposal \nproceeds and the carrying amount of the asset and are \nrecognized in the Consolidated Statement of Profit and \nLoss.\n(ii) Subsequent e xpenditure\nSubsequent expenditure is capitalized only when it\nincreases the future economic benefits embodied in the \nspecific asset to which it relates. All other expenditure is \nrecognized in profit or loss as incurred.", "start_char_idx": 3783, "end_char_idx": 4720, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "7ce27368-c26b-48db-9635-4d34ce7c87bf": {"__data__": {"id_": "7ce27368-c26b-48db-9635-4d34ce7c87bf", "embedding": null, "metadata": {"page_label": "177", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5950f35f-5ad6-47c8-8e08-351c6f81349c", "node_type": null, "metadata": {"page_label": "177", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7b1c3203769d1e528f2f8431c2e26a8867a37ca76a86c5f6cbd7420774aeb9c9"}, "3": {"node_id": "9ca157b8-9c2f-48f3-aee4-a2c404b96c04", "node_type": null, "metadata": {"page_label": "177", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "9c1852de84f54553d1dca80179e69b1ee1ae93dbd07790e39d55fc1a82763f56"}}, "hash": "6ee9abd597c19b38b79e8ff4367f0299a24fee0c03a55c141cf6760874b433e5", "text": "Sandhar Technologies Limited176\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n(iii)  Amortization\nThe useful lives of intangible assets are assessed as \neither finite or indefinite\nIntangible assets with finite lives are amortized over \nthe useful economic life and assessed for impairment \nwhenever there is an indication that the intangible \nasset may be impaired. The amortization period and the \namortization method for an intangible asset with a finite \nuseful life are reviewed at the end of each reporting \nperiod. Changes in the expected useful life or the expected pattern of consumption of future economic \nbenefits embodied in the asset are considered to modify \nthe amortization period or method, as appropriate, and \nare treated as changes in accounting estimates. The \namortization expense on intangible assets is recognized \nin the Consolidated Statement of Profit and Loss unless \nsuch expenditure forms part of carrying value of another \nasset. Intangible assets with indefinite useful lives are \nnot amortized, but are tested for impairment annually, \neither individually or at the cash generating unit level. \nThe assessment of indefinite life is reviewed annually \nto determine whether the indefinite life continues to \nbe supportable. If not, the change in useful life from \nindefinite to finite is made prospective basis.\n- T echnical knowhow \nAmounts paid towards technical know-how fees \nfor specifically identified projects/products being \ndevelopment expenditure incurred towards product \ndesign is carried forward based on assessment \nof benefits arising from such expenditure. Such \nexpenditure is amortized over the period of \nexpected future sales from the related product, i.e. \nthe estimated period of 60 to 72 months on straight \nline basis based on past trends, commencing from \nthe month of commencement of commercial \nproduction.\n- Software\nSoftware purchased by the Group are amortized on \na straight line basis i.e. non-standard (customized) \nsoftware in four years and standard (non-\ncustomized) software in five years.\n- Goodwill\nGoodwill is not amortized but is tested for impairment annually. \nGains or losses arising from derecognition of an \nintangible asset are measured as the difference between \nthe net disposal proceeds and the carrying amount of the \nasset and are recognized in the Consolidated Statement \nof Profit and Loss when the asset is derecognized.\nAmortization method, useful lives and residual lives are \nreviewed at the end of each financial year and adjusted, \nif appropriatef. L eases\nCompany as a lessee the Company applies a single recog -\nnition and measurement approach for all leases, except for short-term leases.\nThe Company recognizes lease liabilities to make lease pay -\nments and right-of-use assets representing the right to use \nthe underlying assets.\ni) Right-of-use assets\nThe Company recognises right-of-use assets at the \ncommencement date of the lease (i.e., the date the \nunderlying asset is available for use). Right-of-use \nassets are measured at cost, less any accumulated \ndepreciation and impairment losses, and adjusted for \nany re-measurement of lease liabilities. The cost of right-\nof-use assets includes the amount of lease liabilities \nrecognised, initial direct costs incurred, lease payments \nmade at or before the commencement date, an estimate \nof costs to dismantle and remove the underlying asset \nor to restore the underlying asset or the site on which \nit is located less any lease incentives received. Right-of-\nuse assets are depreciated on a straight-line basis from \nthe commencement date over the shorter of the lease \nterm and the estimated useful lives of the assets.\nIf ownership of the leased asset transfers to the \nCompany at the end of the lease term or the cost \nreflects the exercise of a purchase", "start_char_idx": 0, "end_char_idx": 3928, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "9ca157b8-9c2f-48f3-aee4-a2c404b96c04": {"__data__": {"id_": "9ca157b8-9c2f-48f3-aee4-a2c404b96c04", "embedding": null, "metadata": {"page_label": "177", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5950f35f-5ad6-47c8-8e08-351c6f81349c", "node_type": null, "metadata": {"page_label": "177", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7b1c3203769d1e528f2f8431c2e26a8867a37ca76a86c5f6cbd7420774aeb9c9"}, "2": {"node_id": "7ce27368-c26b-48db-9635-4d34ce7c87bf", "node_type": null, "metadata": {"page_label": "177", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "6ee9abd597c19b38b79e8ff4367f0299a24fee0c03a55c141cf6760874b433e5"}}, "hash": "9c1852de84f54553d1dca80179e69b1ee1ae93dbd07790e39d55fc1a82763f56", "text": "at the end of the lease term or the cost \nreflects the exercise of a purchase option, depreciation \nis calculated using the estimated useful life of the asset.\nThe right-of-use assets are also subject to impairment. \nRefer note-d for Impairment of non- financial assets.\nii) L ease liabilities\nAt the commencement date of the lease, the Company \nrecognises lease liabilities measured at the present \nvalue of lease payments to be made over the lease term. \nThe lease payments include fixed payments (including \nin-substance fixed payments) less any lease incentives \nreceivable, variable lease payments that depend on \nan index or a rate, and amounts expected to be paid \nunder residual value guarantees. The lease payments \nalso include the exercise price of a purchase option \nreasonably certain to be exercised by the Company and \npayments of penalties for terminating the lease, if the \nlease term reflects the Company exercising the option \nto terminate. Variable lease payments that do not \ndepend on an index or a rate are recognised as expenses \n(unless they are incurred to produce inventories) in the \nperiod in which the event or condition that triggers the \npayment occurs.\nIn calculating the present value of lease payments, the \nCompany uses its incremental borrowing rate at the \nlease commencement date because the interest rate \nimplicit in the lease is not readily determinable. After \nthe commencement date, the amount of lease liabilities", "start_char_idx": 3851, "end_char_idx": 5309, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "490ddd90-7c79-4aa5-a186-14fb81ee18e5": {"__data__": {"id_": "490ddd90-7c79-4aa5-a186-14fb81ee18e5", "embedding": null, "metadata": {"page_label": "178", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "791c1c25-ecda-4850-8f88-e0ad140684dc", "node_type": null, "metadata": {"page_label": "178", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "5fe88581c7bb309258dd1206c2a367ed9773a59f8aa164d7e9191926dd01d442"}, "3": {"node_id": "db4692da-8509-4727-8321-a276c396f850", "node_type": null, "metadata": {"page_label": "178", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "632cef8d9e0ae51096764f0652862e099b6fc21acda02e8d090c4f57983a54f5"}}, "hash": "e56622c50fa81b21ad891e95ed4db7e07e2f030c01a7fd53a5094a48ff4ea354", "text": "177\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nis increased to reflect the accretion of interest and \nreduced for the lease payments made. In addition, the \ncarrying amount of lease liabilities is re-measured if \nthere is a modification, a change in the lease term, a \nchange in the lease payments (e.g., changes to future \npayments resulting from a change in an index or rate \nused to determine such lease payments) or a change in \nthe assessment of an option to purchase the underlying \nasset. Lease liabilities and Right-of-use assets have been \npresented as a separate line in the balance sheet. Lease \npayments have been classified as cash used in financing \nactivities.\niii) L ease payments\nPayments made under operating leases are generally recognized in the Standalone Statement of Profit and \nLoss on a straight line basis over the term of the lease \nunless such payments are structured to increase in \nline with expected general inflation to compensate for \nthe lessor\u2019s expected inflationary cost increase. Lease \nincentive received are recognized as an integral part of \nthe total lease expense over the term of the lease.\nPayments made under finance lease are allocated \nbetween the outstanding liability and finance cost. The \nfinance cost is charged to the statement of profit and \nloss over the lease period so as to produce a constant \nperiodic rate of interest on the remaining balance of the \nliability for each period.\ng. Borrowing C osts\nBorrowing cost includes interest, and other costs (including exchange differences relating to foreign currency borrow -\nings to the extent that they are regarded as an adjustment to interest costs), amortization of ancillary costs incurred \nin connection with the arrangement of borrowings and ex -\nchange differences arising from foreign currency borrow -\nings to the extent they are regarded as an adjustment to the \ninterest cost.\nBorrowing costs directly attributable to the acquisition, con -\nstruction or production of an asset that necessarily takes a \nsubstantial period of time to get ready for its intended use \nor sale are capitalized as part of the cost of the respective \nasset. All other borrowing costs are expensed in the period \nthey are incurred.\nh. Impair ment of non-financial assets\nThe Group assesses, at each reporting date, whether there \nis an indication that an asset may be impaired. If any indica -\ntion exists, or when annual impairment testing for an asset is required, the Group estimates the asset\u2019s recoverable \namount. \nFor impairment testing, assets that do not generate inde -\npendent cash inflows are grouped together into cash-gen -\nerating units (CGUs). Each CGU represents the smallest \nGroup of assets that generates cash inflows that are largely independent of the cash inflows of other assets or CGUs.\nAn asset\u2019s recoverable amount is the higher of an individual \nasset\u2019s or cash-generating unit\u2019s (CGU) fair value less costs \nof disposal and its value in use. Recoverable amount is de -\ntermined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those \nfrom other assets or group of assets. When the carrying \namount of an asset or CGU exceeds its recoverable amount, \nthe asset is considered impaired and is written down to its \nrecoverable amount.\nIn assessing value in use, the estimated future cash flows \nare discounted to their present value using a pre-tax dis -\ncount rate that reflects current market assessments of the \ntime value of money and the risks specific to the asset. In \ndetermining fair value less costs of disposal, recent market \ntransactions are taken into account. If no such transactions \ncan be identified, an appropriate valuation model is used. \nThese calculations are corroborated by valuation multiples, \nquoted share prices for publicly", "start_char_idx": 0, "end_char_idx": 3965, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "db4692da-8509-4727-8321-a276c396f850": {"__data__": {"id_": "db4692da-8509-4727-8321-a276c396f850", "embedding": null, "metadata": {"page_label": "178", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "791c1c25-ecda-4850-8f88-e0ad140684dc", "node_type": null, "metadata": {"page_label": "178", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "5fe88581c7bb309258dd1206c2a367ed9773a59f8aa164d7e9191926dd01d442"}, "2": {"node_id": "490ddd90-7c79-4aa5-a186-14fb81ee18e5", "node_type": null, "metadata": {"page_label": "178", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "e56622c50fa81b21ad891e95ed4db7e07e2f030c01a7fd53a5094a48ff4ea354"}}, "hash": "632cef8d9e0ae51096764f0652862e099b6fc21acda02e8d090c4f57983a54f5", "text": "are corroborated by valuation multiples, \nquoted share prices for publicly traded companies or other \navailable fair value indicators.\nAfter impairment, depreciation is provided on the revised \ncarrying amount of the asset over its remaining useful life.\nThe Group bases its impairment calculation on detailed \nbudgets and forecast calculations, which are prepared \nseparately for each of the Group\u2019s CGUs to which the indi -\nvidual assets are allocated. These budgets and forecast cal -\nculations generally cover a period of five years. For longer \nperiods, a long-term growth rate is calculated and applied to project future cash flows after the fifth year. T o estimate \ncash flow projections beyond periods covered by the most \nrecent budgets/forecasts, the Group extrapolates cash flow \nprojections in the budget using a steady or declining growth \nrate for subsequent years, unless an increasing rate can be \njustified. In any case, this growth rate does not exceed the \nlong-term average growth rate for the products, industries, \nor country or countries in which the entity operates, or for \nthe market in which the asset is used.\nThe Groups\u2019s corporate assets do not generate indepen -\ndent cash inflows. T o determine impairment of a corporate \nasset, recoverable amount is determined for the CGUs to \nwhich the corporate asset belongs.\nAn impairment loss is recognized if the carrying amount of \nan asset or CGU exceeds its estimated recoverable amount. Impairment losses, if any, are recognized in the Consoli -\ndated Statement of Profit and Loss. Impairment losses of continuing operations, including impairment on inventories, \nare recognized in the Consolidated Statement of Profit and \nLoss, except for properties previously revalued with the \nrevaluation surplus taken to OCI. For such properties, the \nimpairment is recognized in OCI up to the amount of any \nprevious revaluation surplus.", "start_char_idx": 3891, "end_char_idx": 5797, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a7e6e28f-c727-4999-b42b-be9b845abe46": {"__data__": {"id_": "a7e6e28f-c727-4999-b42b-be9b845abe46", "embedding": null, "metadata": {"page_label": "179", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "2cc1b490-6705-4610-a3c1-b8595e0c1b8a", "node_type": null, "metadata": {"page_label": "179", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7088e77492b19c8e38a536b17be6f06f32e46d73748b045fc0869b9f9492c0b0"}, "3": {"node_id": "ee7a965c-c592-4a88-9264-d39bb2f017be", "node_type": null, "metadata": {"page_label": "179", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c291c3a77ab58fcb2c6fd6ba8ef664931acf55b157d5fe082dfbf3cd7ba2d1ab"}}, "hash": "5a33c20dd1276e8148207c33bac3b2a2bfbce802249af8ad8791b1cad26c9af2", "text": "Sandhar Technologies Limited178\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nIn regard to assets for which impairment loss has been \nrecognized in prior period, the Group reviews at each re -\nporting date whether there is any indication that the loss has decreased or no longer exists. An impairment loss is \nreversed if there has been a change in the estimates used \nto determine the recoverable amount. Such a reversal is \nmade only to the extent that the asset\u2019s carrying amount \ndoes not exceed the carrying amount that would have \nbeen determined, net of depreciation or amortization, if no \nimpairment loss had been recognized.\nAn assessment is made at each reporting date to deter -\nmine whether there is an indication that previously recog -\nnized impairment losses no longer exist or have decreased. \nIf such indication exists, the Group estimates the asset\u2019s \nor CGU\u2019s recoverable amount. A previously recognized im -\npairment loss is reversed only if there has been a change in the assumptions used to determine the asset\u2019s recoverable amount since the last impairment loss was recognized. The \nreversal is limited so that the carrying amount of the asset \ndoes not exceed its recoverable amount, nor exceed the \ncarrying amount that would have been determined, net of \ndepreciation, had no impairment loss been recognized for \nthe asset in prior years. Such reversal is recognized in the \nConsolidated Statement of Profit and Loss unless the asset \nis carried at a revalued amount, in which case, the reversal \nis treated as a revaluation increase.\nGoodwill is tested for impairment annually at the CGU level, \nas appropriate, and when circumstances indicate that the \ncarrying value may be impaired.\ni. Go vernment grant\nGovernment grants are recognized where there is rea -\nsonable assurance that the grant will be received and all \nattached conditions will be complied with. When the grant \nrelates to an expense item, it is recognized as other operat -\ning revenue on a systematic basis over the periods that the related costs, for which it is intended to compensate, are ex -\npensed. When the grant relates to an asset, it is recognized as income in equal amounts over the expected useful life of \nthe related asset.\nWhen the Group receives grants of non-monetary assets, \nthe asset and the grant are recorded at fair value amounts \nand released to profit or loss over the expected useful life \nin a pattern of consumption of the benefit of the underlying \nasset i.e. by equal annual instalments.\nj. In ventories\nInventories which includes raw materials, components, \nstores, work in progress, finished goods and spares are val -\nued at the lower of cost and net realizable value. However, raw materials, components and other items held for use in \nthe production of inventories are not written down below \ncost if the finished products in which they will be incorpo -\nrated are expected to be sold at or above cost or in cases where material prices have declined and it is estimated that the cost of the finished products will exceed their net real -\nizable value. \nCosts incurred in bringing each product to its present loca -\ntion and condition are accounted for as follows:\n\u2022 Ra w materials and components: Cost includes cost \nof purchase and other costs incurred in bringing the \ninventories to their present location and condition.\nCompanies in the Group, adopt First-in-first-out (FIFO) \nmethod for valuing raw materials, components, stores \nand spares (RM & Stores).\n\u2022 Finished goods and work in progress: Cost includes \ncost of direct materials and labour and a proportion of \nmanufacturing overheads based on the normal operating \ncapacity. Cost of work-in-progress (WIP) and finished \ngoods (FG) is based on FIFO", "start_char_idx": 0, "end_char_idx": 3856, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ee7a965c-c592-4a88-9264-d39bb2f017be": {"__data__": {"id_": "ee7a965c-c592-4a88-9264-d39bb2f017be", "embedding": null, "metadata": {"page_label": "179", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "2cc1b490-6705-4610-a3c1-b8595e0c1b8a", "node_type": null, "metadata": {"page_label": "179", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7088e77492b19c8e38a536b17be6f06f32e46d73748b045fc0869b9f9492c0b0"}, "2": {"node_id": "a7e6e28f-c727-4999-b42b-be9b845abe46", "node_type": null, "metadata": {"page_label": "179", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "5a33c20dd1276e8148207c33bac3b2a2bfbce802249af8ad8791b1cad26c9af2"}}, "hash": "c291c3a77ab58fcb2c6fd6ba8ef664931acf55b157d5fe082dfbf3cd7ba2d1ab", "text": "(WIP) and finished \ngoods (FG) is based on FIFO method.\nNet realizable value is the estimated selling price in the ordi -\nnary course of business, less estimated costs of completion and the estimated costs necessary to make the sale. The net \nrealizable value of work-in-progress is determined with ref -\nerence to the selling prices of related finished products.\nThe comparison of cost and net realizable value is made on \nan item-by-item basis.\nk. Revenue\nRevenue is recognized to the extent that it is probable that the economic benefits will flow to the Group and the reve -\nnue can be reliably measured, regardless of when the pay -\nment is being made. Revenue is measured at the fair value \nof the consideration received or receivable, taking into ac -\ncount contractually defined terms of payment and excluding taxes or duties collected on behalf of the government. \nHowever, Goods and Services T ax (GST) is not received by \nthe Group on its own account. Rather, it is tax collected on \nvalue added to the commodity by the seller on behalf of the \ngovernment. Accordingly, it is excluded from revenue.\nThe specific recognition criteria described below must also \nbe met before revenue is recognized.\nSale of goods\nThe Group recognized revenue when (or as) a performance \nobligation was satisfied, i.e. when \u2018control\u2019 of the goods un -\nderlying the particular performance obligation were trans -\nferred to the customer.\nFurther, revenue from sale of goods is recognized based on \na 5-Step Methodology which is as follows:\nStep 1 : Identify the contract(s) with a customer\nStep 2 : Identify the performance obligation in contract", "start_char_idx": 3809, "end_char_idx": 5444, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d812ca76-6291-47eb-a878-d04c20728b79": {"__data__": {"id_": "d812ca76-6291-47eb-a878-d04c20728b79", "embedding": null, "metadata": {"page_label": "180", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "ab99cd31-a716-4a39-ad15-ea116da4ece5", "node_type": null, "metadata": {"page_label": "180", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "2404e1ab0a861f718f435d570034c3d35e90a35952ed7ce51d5bb953a1a4d156"}, "3": {"node_id": "0ff7b8cb-04a8-41b6-bd99-812f41cb7d46", "node_type": null, "metadata": {"page_label": "180", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "0b97249295742294bd98b2d66aabb50b5403daba00fd4a1623f541f2ba807b87"}}, "hash": "94dee87d6181d7f301fa19a7078da64acfc5b7bce009efdd0a6f087cdd9d7fa7", "text": "179\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nStep 3 : Determine the transaction price\nStep 4: Allocate the transaction price to the performance \nobligations in the contract\nStep 5: Recognise revenue when (or as) the entity satisfies \na performance obligation\nRevenue is measured based on the transaction price, which \nis the consideration, adjusted for volume discounts, ser -\nvice level credits, performance bonuses, price concessions and incentives, if any, as specified in the contract with the \ncustomer. Revenue also excludes taxes collected from cus -\ntomers.\nContract assets are recognised when there is excess of rev -\nenue earned over billings on contracts. Contract assets are \nclassified as unbilled receivables (only act of invoicing is pending) when there is unconditional right to receive cash, \nand only passage of time is required, as per contractual \nterms.\nUnearned or deferred revenue is recognised when there is \nbillings in excess of revenues.\nContracts are subject to modification to account for chang -\nes in contract specification and requirements. The Group \nreviews modification to contract in conjunction with the \noriginal contract, basis which the transaction price could be \nallocated to a new performance obligation, or transaction \nprice of an existing obligation could undergo a change. In \nthe event transaction price is revised for existing obliga -\ntion, a cumulative adjustment is accounted for.\nUse of significant judgements in revenue recognition:\na) The Group\u2019s contracts with customers could include \npromises to transfer products to a customer. The \nGroup assesses the products promised in a contract \nand identifies distinct performance obligations in the \ncontract. Identification of distinct performance obligation \ninvolves judgement to determine the deliverables and \nthe ability of the customer to benefit independently from \nsuch deliverables.\nb) Judgem ent is also required to determine the transaction \nprice for the contract. The transaction price could be \neither a fixed amount of customer consideration or \nvariable consideration with elements such as volume \ndiscounts, service level credits, performance bonuses, \nprice concessions and incentives. The transaction \nprice is also adjusted for the effects of the time value \nof money if the contract includes a significant financing \ncomponent. Any consideration payable to the customer \nis adjusted to the transaction price, unless it is a payment \nfor a distinct product or service from the customer. The \nestimated amount of variable consideration is adjusted in the transaction price only to the extent that it is highly \nprobable that a significant reversal in the amount of \ncumulative revenue recognised will not occur and is \nreassessed at the end of each reporting period. The Group allocates the elements of variable considerations \nto all the performance obligations of the contract unless \nthere is observable evidence that they pertain to one or \nmore distinct performance obligations.\nc) The Group uses judgement to determine an appropriate \nstandalone selling price for a performance obligation. \nThe Group allocates the transaction price to each \nperformance obligation on the basis of the relative \nstandalone selling price of each distinct product or \nservice promised in the contract.\nd) The Group exercises judgement in determining whether \nthe performance obligation is satisfied at a point in time \nor over a period of time. The Group considers indicators \nsuch as how customer consumes benefits as services \nare rendered or who controls the asset as it is being \ncreated or existence of enforceable right to payment for \nperformance to date and alternate use of such product \nor service, transfer of significant risks and rewards to the \ncustomer, acceptance of delivery by the customer, etc.\nRendering of services\nRevenue from services rendered is recognized in profit or \nloss in proportion to the stage of completion of the trans -\naction at the reporting date. The stage of completion is as -\nsessed by reference to surveys of work performed.\nJob work and development", "start_char_idx": 0, "end_char_idx": 4240, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0ff7b8cb-04a8-41b6-bd99-812f41cb7d46": {"__data__": {"id_": "0ff7b8cb-04a8-41b6-bd99-812f41cb7d46", "embedding": null, "metadata": {"page_label": "180", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "ab99cd31-a716-4a39-ad15-ea116da4ece5", "node_type": null, "metadata": {"page_label": "180", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "2404e1ab0a861f718f435d570034c3d35e90a35952ed7ce51d5bb953a1a4d156"}, "2": {"node_id": "d812ca76-6291-47eb-a878-d04c20728b79", "node_type": null, "metadata": {"page_label": "180", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "94dee87d6181d7f301fa19a7078da64acfc5b7bce009efdd0a6f087cdd9d7fa7"}}, "hash": "0b97249295742294bd98b2d66aabb50b5403daba00fd4a1623f541f2ba807b87", "text": "-\nsessed by reference to surveys of work performed.\nJob work and development charges are recognized upon \nfull completion of the job work and development services \nand when all the significant risks and rewards of ownership of the goods have been passed to the buyer, on delivery \nof the goods and no significant uncertainty exists regarding \nthe collection of the consideration.\nInterest income\nFor all debt instruments measured either at amortized cost \nor at fair value through other comprehensive income, in -\nterest income is recorded using the effective interest rate \n(EIR). EIR is the rate that exactly discounts the estimated fu -\nture cash payments or receipts over the expected life of the financial instrument or a shorter period, where appropriate, \nto the gross carrying amount of the financial asset or to the \namortized cost of a financial liability. When calculating the \neffective interest rate, the Group estimates the expected \ncash flows by considering all the contractual terms of the \nfinancial instrument (for example, prepayment, extension, \ncall and similar options) but does not consider the expected \ncredit losses. Interest income is included in the Consolidat -\ned Statement of Profit and Loss.", "start_char_idx": 4164, "end_char_idx": 5388, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d3907702-d851-4601-af37-86bec46598e2": {"__data__": {"id_": "d3907702-d851-4601-af37-86bec46598e2", "embedding": null, "metadata": {"page_label": "181", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "d1c3f2e6-a3b6-4c8d-81d0-3cc7e3ba3ac1", "node_type": null, "metadata": {"page_label": "181", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "9d56c765ff3297a3ef72114a65dceaeffb5ec6676c7b0e0957b2619d8162974d"}, "3": {"node_id": "362534a4-4790-4078-818b-49173d6e50f1", "node_type": null, "metadata": {"page_label": "181", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4472da80259f5d4c56a144e1477e9cd74bf2983f029ecb011c1220dbc3746b41"}}, "hash": "d4ef4e5d17554cdb1853722ce30c27b382aea6f5d13182312e1f8a34dab5e8ae", "text": "Sandhar Technologies Limited180\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nDividends\nRevenue is recognized when the Group\u2019s right to receive the \npayment is established by the reporting date.\nl. Income tax\nIncome tax expense comprises current and deferred tax. It \nis recognized in Consolidated Statement of Profit and Loss \nexcept to the extent that it relates to a business combination \nor to an item recognized directly in equity or in other com -\nprehensive income.\nCurrent tax\nCurrent tax comprises the expected tax payable or receiv -\nable on the taxable income or loss for the year and any \nadjustment to the tax payable or receivable in respect of \nprevious years. The amount of current tax reflects the best \nestimate of the tax amount expected to be paid or received \nafter considering the uncertainty, if any, related to income \ntaxes.\nCurrent income tax assets and liabilities are measured at \nthe amount expected to be recovered from or paid to the \ntaxation authorities. The tax rates and tax laws used to \ncompute the amount are those that are enacted or sub -\nstantively enacted, at the reporting date.\nCurrent income tax relating to items recognized outside \nprofit or loss is recognized outside profit or loss (either \nin other comprehensive income or in equity). Current tax \nitems are recognized in correlation to the underlying trans -\naction either in OCI or directly in equity. Management pe -\nriodically evaluates positions taken in the tax returns with \nrespect to situations in which applicable tax regulations are \nsubject to interpretation and establishes provisions where \nappropriate.\nCurrent tax assets and current tax liabilities are offset only \nif there is a legally enforceable right to set off the recog -\nnized amounts, and it is intended to realize the asset and \nsettle the liability on a net basis or simultaneously.\nDeferred tax\nDeferred tax is provided using the Balance sheet method on \ntemporary differences between the tax bases of assets and \nliabilities and their carrying amounts for financial reporting \npurposes at the reporting date.\nDeferred tax liabilities are recognized for all taxable tem -\nporary differences.\nIn the situations where the Group is entitled to a tax hol -\niday under the Income T ax Act, 1961 enacted in India or \ntax laws prevailing in the respective tax jurisdictions where \nit operates, no deferred tax asset is recognized in respect \nof timing differences which are reversed during the tax \nholiday period, to the extent the Group\u2019s gross total in -come is subject to the deduction during the tax holiday \nperiod. Deferred tax in respect of timing differences which \nreverse after the tax holiday period is recognized in the \nyear in which the timing differences originate. However, \nthe Group restricts recognition of deferred tax assets to \nthe extent that it has become reasonably certain that suffi -\ncient future taxable income will be available against which \nsuch deferred tax assets can be realized. For recognition of \ndeferred taxes, the timing differences which originate first \nare considered to reverse first.\nDeferred tax assets are recognized on carry forward of un -\nused tax credits and any unused tax losses.\nDeferred tax assets are recognized to the extent that it is \nprobable that future taxable profits will be available against \nwhich they can be used. The existence of unused tax losses \nis strong evidence that future taxable profit may not be \navailable. Therefore, in case of a history of recent losses, \nthe Group recognizes a deferred tax asset only to the ex -\ntent that it has sufficient taxable temporary differences or \nthere is convincing other evidence that sufficient taxable \nprofit will be available against which such deferred tax as -\nset can be realized. Deferred tax assets \u2013 unrecognized or \nrecognized, are reviewed at each reporting date and are \nrecognized/ reduced to the extent that it is probable/ no \nlonger probable respectively that the related tax benefit \nwill be realized.\nDeferred tax assets and liabilities are measured at", "start_char_idx": 0, "end_char_idx": 4173, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "362534a4-4790-4078-818b-49173d6e50f1": {"__data__": {"id_": "362534a4-4790-4078-818b-49173d6e50f1", "embedding": null, "metadata": {"page_label": "181", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "d1c3f2e6-a3b6-4c8d-81d0-3cc7e3ba3ac1", "node_type": null, "metadata": {"page_label": "181", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "9d56c765ff3297a3ef72114a65dceaeffb5ec6676c7b0e0957b2619d8162974d"}, "2": {"node_id": "d3907702-d851-4601-af37-86bec46598e2", "node_type": null, "metadata": {"page_label": "181", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "d4ef4e5d17554cdb1853722ce30c27b382aea6f5d13182312e1f8a34dab5e8ae"}}, "hash": "4472da80259f5d4c56a144e1477e9cd74bf2983f029ecb011c1220dbc3746b41", "text": "tax benefit \nwill be realized.\nDeferred tax assets and liabilities are measured at the tax \nrates that are expected to apply in the year when the asset \nis realized or the liability is settled, based on tax rates (and \ntax laws) that have been enacted or substantively enacted \nat the reporting date.\nThe measurement of deferred tax reflects the tax conse -\nquences that would follow from the manner in which the \nGroup expects, at the reporting date, to recover or settle \nthe carrying amount of its assets and liabilities.\nDeferred tax relating to items recognized outside profit \nor loss is recognized outside profit or loss (either in other \ncomprehensive income or in equity). Deferred tax items are \nrecognized in correlation to the underlying transaction ei -\nther in OCI or directly in equity\nDeferred tax assets and deferred tax liabilities are offset if \na legally enforceable right exists to set off current tax as -\nsets against current tax liabilities and they relate to income \ntaxes levied by the same tax authority on the same taxable \nentity, or on different tax entities, but they intend to settle \ncurrent tax liabilities and assets on a net basis or their tax \nassets and liabilities will be realized simultaneously.\nDeferred income tax are not provided on the undistribut -\ned earnings of the subsidiaries where it is expected that \nthe earnings of the subsidiary will not be distributed in the \nforeseeable future.", "start_char_idx": 4091, "end_char_idx": 5527, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fc611f2f-3940-4208-b910-07e5f3060666": {"__data__": {"id_": "fc611f2f-3940-4208-b910-07e5f3060666", "embedding": null, "metadata": {"page_label": "182", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "87a3d30c-07ba-47e4-8700-805bf0ae75ab", "node_type": null, "metadata": {"page_label": "182", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "2094c89476969b89349ab4aefb2722d6d50b2839eda528f9c2382f95f66b7d37"}, "3": {"node_id": "f467dcee-d70a-4e9f-bc6b-4a579aa8cf1e", "node_type": null, "metadata": {"page_label": "182", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ac7a96d4210edb7eda6206f17251d656e224674d96f6ff394f03ef2bf0c347b5"}}, "hash": "b7b2a2f278dd3bf74b55e85f69f733629545bcf5223c041bd9b132ceefbb954e", "text": "181\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nMinimum alternate tax (MAT) paid in a year is charged to \nthe Consolidated Statement of Profit and Loss as current \ntax. The Group recognizes MAT credit available as an asset \nonly to the extent that there is convincing evidence that \nthe Group will pay normal income tax during the specified \nperiod, i.e., the period for which MAT credit is allowed to \nbe carried forward. In the year in which the Group recog -\nnizes MAT credit as an asset in accordance with the Guid -\nance Note on Accounting for Credit Available in respect of \nMinimum Alternative T ax under the Income-tax Act, 1961, \nthe said asset is created by way of credit to the Consolidat -\ned Statement of Profit and Loss and shown as \u201cMAT Credit Entitlement. \u201d The Group reviews the \u201cMAT credit entitle -\nment\u201d asset at each reporting date and writes down the asset to the extent the Group does not have convincing \nevidence that it will pay normal tax during the specified \nperiod.\nm. Segm ent reporting\nBasis for segmentation\nAn operating segment is a component of the Group that en -\ngages in business activities from which it may earn revenues and incur expenses, including revenues and expenses that \nrelate to transactions with any of the Group\u2019s other compo -\nnents, and for which discrete financial information is avail -\nable. The Group is primarily engaged in the manufacturing \nand assembling of automotive components for the automo -\ntive industry. All operating segments\u2019 operating results are \nreviewed regularly by the Group\u2019s Chief Operating Decision \nMaker (\u201cCODM\u201d) to make decisions about resources to be \nallocated to the segments and assess their performance. \nCODM believes that these are governed by same set of risk \nand returns hence CODM reviews as one balance sheet \ncomponent.\nThe Group and its joint ventures are governed by the same \nset of risks and returns but subject to the geographical in -\ndustry trends and hence the Group and its joint ventures \nbusiness activities fall within a single primary business seg -\nment. The principal geographical segments are classified as India, Europe and others since there are different risks and \nreturns of the geographies.\nn. Ear nings per share (EPS)\nBasic earnings / (loss) per share are calculated by dividing the profit or loss for the year attributable to the sharehold -\ners of the Group by the weighted average number of equity shares outstanding at the end of the reporting period. The \nweighted average number of equity shares outstanding \nduring the year is adjusted for events of bonus issue, if any, \nthat have changed the number of equity shares outstanding, \nwithout a corresponding change in resources. \nFor the purpose of calculating diluted earning per share, the \nprofit or loss for the year attributable to equity sharehold -\ners and the weighted average number of shares outstanding during the period are adjusted for the effects of all dilutive \npotential equity shares.o. Pro visions (other than for employee benefits)\nGeneral\nProvisions are recognized when the Group has a present ob -\nligation (legal or constructive) as a result of a past event, it is \nprobable that an outflow of resources embodying economic \nbenefits will be required to settle the obligation and a reli -\nable estimate can be made of the amount of the obligation. When the Group expects some or all of a provision to be re -\nimbursed the expense relating to a provision is presented in the Consolidated Statement of Profit and Loss net of any re -\nimbursement. Provisions are determined by discounting the \nexpected future cash flows (representing the best estimate \nof the expenditure required to settle the present obligation \nat the balance sheet date) at a pre-tax rate that reflects cur -\nrent market assessments of the time", "start_char_idx": 0, "end_char_idx": 3949, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f467dcee-d70a-4e9f-bc6b-4a579aa8cf1e": {"__data__": {"id_": "f467dcee-d70a-4e9f-bc6b-4a579aa8cf1e", "embedding": null, "metadata": {"page_label": "182", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "87a3d30c-07ba-47e4-8700-805bf0ae75ab", "node_type": null, "metadata": {"page_label": "182", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "2094c89476969b89349ab4aefb2722d6d50b2839eda528f9c2382f95f66b7d37"}, "2": {"node_id": "fc611f2f-3940-4208-b910-07e5f3060666", "node_type": null, "metadata": {"page_label": "182", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b7b2a2f278dd3bf74b55e85f69f733629545bcf5223c041bd9b132ceefbb954e"}}, "hash": "ac7a96d4210edb7eda6206f17251d656e224674d96f6ff394f03ef2bf0c347b5", "text": "at a pre-tax rate that reflects cur -\nrent market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is \nrecognized as finance cost. Expected future operating loss -\nes are not provided for.\nIf the effect of the time value of money is material, provi -\nsions are discounted using a current pre-tax rate that re -\nflects, when appropriate, the risks specific to the liability. \nWhen discounting is used, the increase in the provision \ndue to the passage of time is recognized as a finance cost.\nWarranties\nProvision for warranty related costs are recognized when \nthe product is sold or service provided and is based on \nhistorical experience. The provision is based on technical \nevaluation/ historical warranty data and after weighting of \nall possible outcomes by their associated probabilities. The \nestimate of such warranty related costs is revised annually. \nWhere the effect of the time value of money is material, the \namount of a provision is the present value of the expendi -\nture expected to be required to settle the obligation.\nContingent liability\nA contingent liability is a possible obligation that arises \nfrom past events whose existence will be confirmed by the \noccurrence or non-occurrence of one or more uncertain fu -\nture events beyond the control of the Group or a present obligation that arises from past events where it is either not \nprobable that an outflow of resources will be required to settle or a reliable estimate of the amount cannot be made. \nA contingent liability also arises in extremely rare cases \nwhere there is a liability that cannot be recognized because \nit cannot be measured reliably.\np. Emplo yee benefits\nIndia\ni. Short-term emplo yee benefits\nAll employee benefits payable wholly within twelve \nmonths of receiving employee services are classified as \nshort-term employee benefits. These benefits include \nsalaries and wages, bonus and ex-gratia. Short-term", "start_char_idx": 3876, "end_char_idx": 5846, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4aab12e4-1aec-47fd-abe3-7dd34456ccc6": {"__data__": {"id_": "4aab12e4-1aec-47fd-abe3-7dd34456ccc6", "embedding": null, "metadata": {"page_label": "183", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "7c5396a8-0c6e-4785-af5e-db67e18b0430", "node_type": null, "metadata": {"page_label": "183", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a19959296044785619a8adc188ec34052e345db278023b033835277077e735af"}, "3": {"node_id": "d9f0ad24-7e31-4161-ac8b-8d54d76886a6", "node_type": null, "metadata": {"page_label": "183", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "901b69c438c2f3decc6afa0ff50d48a9c45353b7d800a90e015936653684078c"}}, "hash": "36847f2f3aad4ff9251b22e062f6305f9564cbba09c6c0443ad9a68f3907da03", "text": "Sandhar Technologies Limited182\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nemployee benefit obligations are measured on an \nundiscounted basis and are expensed as the related \nservice is provided. A liability is recognized for the \namount expected to be paid, if the Group has a present \nlegal or constructive obligation to pay the amount as a \nresult of past service provided by the employee, and the \namount of obligation can be estimated reliably.\nii. Defined contribution plans\nA defined contribution plan is a post-employment benefit \nplan under which an entity pays fixed contributions into \na separate entity and will have no legal or constructive \nobligation to pay further amounts. The Group makes \nspecified monthly contributions to the Regional \nProvident Fund Commissioner towards provident\nfund, superannuation fund scheme and employee state \ninsurance scheme (\u2018ESI\u2019). Obligations for contributions \nto defined contribution plans are recognized as \nan employee benefit expense in the Consolidated \nStatement of Profit and Loss in the periods during \nwhich the related services are rendered by employees. \nIf the contribution payable to the scheme for service \nreceived before the balance sheet date exceeds the \ncontribution already paid, the deficit payable to the \nscheme is recognized as a liability after deducting the \ncontribution already paid. If the contribution already \npaid exceeds the contribution due for services received before the balance sheet date, then excess is recognized \nas an asset to the extent that the pre-payment will lead \nto, for example, a reduction in future payment or a cash \nrefund.\niii. Defined benefit plans\nThe Group operates a defined benefit gratuity plan, \nwhich requires contributions to be made to Kotak \nMahindra Old Mutual Life Insurance Limited and LIC \nof India. There are no other obligations other than the \ncontribution payable to the respective trust. \nThe Group has an obligation towards gratuity, a defined \nbenefit retirement plan covering eligible employees. \nThe plan provides for a lump sum payment to vested \nemployees at retirement, death while in employment or on termination of employment of an amount based \non the respective employee\u2019s salary and the tenure of \nemployment. Vesting occurs upon completion of five \nyears of service.\nA defined benefit plan is a post-employment benefit \nplan other than a defined contribution plan. The Group\u2019s \nnet obligation in respect of defined benefit plans is \ncalculated by estimating the amount of future benefit that employees have earned in the current and prior \nperiods, discounting that amount and deducting the fair \nvalue of any plan assets.\nThe calculation of defined benefit obligation is \nperformed annually by a qualified actuary using the \nprojected unit credit method, which recognizes each year of service as giving rise to additional unit of \nemployee benefit entitlement and measure each unit \nseparately to build up the final obligation. The obligation \nis measured at the present value of estimated future \ncash flows. The discount rates used for determining the \npresent value of obligation under defined benefit plans, \nis based on the market yields on Government securities \nas at the Balance Sheet date, having maturity periods \napproximating to the terms of related obligations. \nRe-measurements, comprising of actuarial gains \nand losses, the effect of the asset ceiling, excluding \namounts included in net interest on the net defined \nbenefit liability and the return on plan assets (excluding \namounts included in net interest on the net defined \nbenefit liability), are recognized immediately in the \nbalance sheet with a corresponding debit or credit to \nretained earnings through OCI in the period in which \nthey occur. Re-measurements are not reclassified to \nprofit or loss in subsequent periods.\nPast service costs are recognized in profit or loss on the \nearlier of:\n\u2022 The date of the plan amendment or curtailment, \nand\n\u2022 The date that the Group recognizes", "start_char_idx": 0, "end_char_idx": 4123, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d9f0ad24-7e31-4161-ac8b-8d54d76886a6": {"__data__": {"id_": "d9f0ad24-7e31-4161-ac8b-8d54d76886a6", "embedding": null, "metadata": {"page_label": "183", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "7c5396a8-0c6e-4785-af5e-db67e18b0430", "node_type": null, "metadata": {"page_label": "183", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a19959296044785619a8adc188ec34052e345db278023b033835277077e735af"}, "2": {"node_id": "4aab12e4-1aec-47fd-abe3-7dd34456ccc6", "node_type": null, "metadata": {"page_label": "183", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "36847f2f3aad4ff9251b22e062f6305f9564cbba09c6c0443ad9a68f3907da03"}}, "hash": "901b69c438c2f3decc6afa0ff50d48a9c45353b7d800a90e015936653684078c", "text": "plan amendment or curtailment, \nand\n\u2022 The date that the Group recognizes related \nrestructuring costs\nNet interest is calculated by applying the discount rate to the net defined benefit liability or asset. The Group \nrecognizes the following changes in the net defined \nbenefit obligation as an expense in the Consolidated \nStatement of Profit and Loss:\n\u2022 Service costs comprising current service \ncosts, past-service costs, gains and losses on \ncurtailments and non-routine settlements; and \n\u2022 Net int erest expense or income\niv. Other long term employee benefits\nCompensated absences\nThe employees can carry-forward a portion of the \nunutilized accrued compensated absences and utilize it \nin future service periods or receive cash compensation \non termination of employment. Since the compensated \nabsences do not fall due wholly within twelve months \nafter the end of the period in which the employees \nrender the related service and are also not expected to \nbe utilized wholly within twelve months after the end \nof such period, the benefit is classified as a long-term \nemployee benefit. The Group records an obligation \nfor such compensated absences in the period in which \nthe employee renders the services that increase this \nentitlement. The obligation is measured on the basis \nof independent actuarial valuation using the projected \nunit credit method.\nAs per the compensated absence encashment policy, the", "start_char_idx": 4051, "end_char_idx": 5470, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "69561191-2453-4b02-866f-f350527f5f59": {"__data__": {"id_": "69561191-2453-4b02-866f-f350527f5f59", "embedding": null, "metadata": {"page_label": "184", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "240cdc74-c494-4dd6-a56e-a4f1fac10af2", "node_type": null, "metadata": {"page_label": "184", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "5912cd6741bfeff7a1949abd31eca7285d15e2a3e946c0ed00c5029990a76853"}, "3": {"node_id": "d1288644-cc24-465a-9215-2c8fc7c4c782", "node_type": null, "metadata": {"page_label": "184", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "9e5efe19bcdec57131db4dd63d05006b5a30573f5ae23358ea5b881cd2769372"}}, "hash": "be3e09a34db9c2938719614e2adfed68859d04b0b5892a8e3260bde611790d88", "text": "183\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nGroup does not have an unconditional right to defer the \ncompensated absence of employees, accordingly the \nentire compensated absence obligation as determined \nby an independent actuary has been classified as \ncurrent liability as at year end.\nEurope\nIn case of Sandhar T echnologies Barcelona S.L. according to the sector social agreement (Convenio \nSiderometalurgico de la provincia de Barcelona) \nthe Company pays 2 additional payrolls in June and \nDecember. The 2 additional payments, as well as the \nholiday payroll are provisioned every month on accrual \nbasis.\nq. Finan cial instruments\nA financial instrument is any contract that gives rise to a fi -\nnancial asset of one entity and a financial liability or equity \ninstrument of another entity.\ni. Recognition and initial measurement\nTrade receivables and debt securities are initially \nrecognized when they are originated. All other financial \nassets and financial liabilities are initially recognized \nwhen the Group becomes a party to the contractual \nprovisions of the instrument.\nA financial asset or financial liability is initially measured \nat fair value plus, for an item not at fair value through \nprofit and loss (\u2018FVTPL \u2019), transaction costs that are \ndirectly attributable to its acquisition or issue. \nii. Classification and subsequent measurement\nFinancial assets\nOn initial recognition, a financial asset is classified as \nmeasured at:\n-  Amortized cost;\n- Fair V alue through Other Comprehensive Income\n(\u2018FVOCI\u2019) \u2013 debt instrument;\n- FV OCI \u2013 equity investment; or\n- FVTPL\nFinancial assets are not reclassified subsequent to their \ninitial recognition, except if and in the period the Group \nchanges its business model for managing financial \nassets.\nA financial asset is measured at amortized cost if it meets \nboth of the following conditions and is not designated as \nat FVTPL:\n- the asset is held within a business model whose objective \nis to hold assets to collect contractual cash flows; and\n- The contractual terms of the financial asset give rise on \nspecified dates to cash flows that are solely payments of principal and interest (SPPI) on the principal amount \noutstanding. This category is the most relevant to the Group. After ini -\ntial measurement, such financial assets are subsequently measured at amortized cost using the effective interest rate \n(EIR) method. Amortized cost is calculated by taking into \naccount any discount or premium on acquisition and fees \nor costs that are an integral part of the EIR. The EIR amor -\ntization is included in finance income in the profit or loss. The losses arising from impairment are recognized in the \nConsolidated Statement of Profit and Loss. This category \ngenerally applies to trade and other receivables. The Group \nhas recognized financial assets viz. security deposit, trade \nreceivables, employee advances at amortized cost.\nA debt instrument is measured at FVOCI if it meets both of \nthe following conditions and is not designated as at FVTPL:\n- the asset is held within a business model whose objective \nis achieved by both collecting contractual cash flows and selling financial assets; and\n- The contractual terms of the financial asset give rise on \nspecified dates to cash flows that are solely payments of principal and interest (SPPI) on the principal amount \noutstanding.\nDebt instruments included within the FVTOCI category are \nmeasured initially as well as at each reporting date at fair \nvalue. Fair value movements are recognized in the other \ncomprehensive income (OCI). However, the Group recog -\nnizes interest income, impairment losses and reversals and foreign exchange gain or loss in the Consolidated Statement of Profit and Loss. On", "start_char_idx": 0, "end_char_idx": 3887, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d1288644-cc24-465a-9215-2c8fc7c4c782": {"__data__": {"id_": "d1288644-cc24-465a-9215-2c8fc7c4c782", "embedding": null, "metadata": {"page_label": "184", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "240cdc74-c494-4dd6-a56e-a4f1fac10af2", "node_type": null, "metadata": {"page_label": "184", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "5912cd6741bfeff7a1949abd31eca7285d15e2a3e946c0ed00c5029990a76853"}, "2": {"node_id": "69561191-2453-4b02-866f-f350527f5f59", "node_type": null, "metadata": {"page_label": "184", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "be3e09a34db9c2938719614e2adfed68859d04b0b5892a8e3260bde611790d88"}}, "hash": "9e5efe19bcdec57131db4dd63d05006b5a30573f5ae23358ea5b881cd2769372", "text": "foreign exchange gain or loss in the Consolidated Statement of Profit and Loss. On derecognition of the asset, cumulative \ngain or loss previously recognized in OCI is reclassified from \nthe equity to the Consolidated Statement of Profit and Loss. \nInterest earned whilst holding FVTOCI debt instrument is \nreported as interest income using the EIR method.\nOn initial recognition of an equity investment that is not \nheld for trading, the Group may irrevocably elect to present \nsubsequent changes in the investment\u2019s fair value in OCI \n(designated as FVOCI \u2013 equity investment). This election is \nmade on an investment-by-investment basis.\nAll financial assets not classified as measured at amortized \ncost or FVOCI as described above are measured at FVTPL. \nThis includes all derivative financial assets. On initial recog -\nnition, the Group may irrevocably designate a financial as -\nset that otherwise meets the requirements to be measured at amortized cost or at FVOCI as at FVTPL if doing so elim -\ninates or significantly reduces an accounting mismatch that would otherwise arise.\nEquity investments\nAll equity investments in scope of Ind AS 109 are measured \nat fair value. Equity instruments which are held for trading \nand contingent consideration recognised by an acquirer in a business combination to which Ind AS 103 applies are \nclassified as at FVPL. For all other equity instruments, the \nGroup may make an irrevocable election to present in other", "start_char_idx": 3805, "end_char_idx": 5268, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "cff05c19-5ad4-4570-8d23-e35d049a7e1d": {"__data__": {"id_": "cff05c19-5ad4-4570-8d23-e35d049a7e1d", "embedding": null, "metadata": {"page_label": "185", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c28cdd58-4d2a-4d35-9712-42b50929732c", "node_type": null, "metadata": {"page_label": "185", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "bd451931978ad515ea5b476a54060027f254486505f885cda8f19015bdcc0943"}, "3": {"node_id": "9d20550e-c11e-4265-8d52-51bffdcf4f91", "node_type": null, "metadata": {"page_label": "185", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "99a48d2e6529ea2d41f5d9fe75a26cca6f56d62dfba3ef3de04da79cd0b9a667"}}, "hash": "a6fd4c844280461f73333cf71e1cc32fc27dbff83878cf82322b3853aad652d8", "text": "Sandhar Technologies Limited184\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\ncomprehensive income subsequent changes in the fair val -\nue. The Group makes such election on an instrument by-in -\nstrument basis. The classification is made on initial recogni -\ntion and is irrevocable.\nIf the Group decides to classify an equity instrument as \nat FVOCI, then all fair value changes on the instrument, \nexcluding dividends, are recognised in the OCI. There is \nno recycling of the amounts from OCI to the Consolidated \nStatement of Profit and Loss, even on sale of investment. \nHowever, the Group may transfer the cumulative gain or \nloss within equity.\nEquity instruments included within the FVPL category are \nmeasured at fair value with all changes recognised in the \nConsolidated Statement of Profit and Loss.\nFinancial assets: Business model assessment\nThe Group makes an assessment of the objective of the \nbusiness model in which a financial asset is held at a port -\nfolio level because this best reflects the way the business is managed and information is provided to management. The \ninformation considered includes:\n- The stated policies and objectives for the portfolio and \nthe operation of those policies in practice. These include \nwhether management\u2019s strategy focuses on earning \ncontractual interest income, maintaining a particular \ninterest rate profile, matching the duration of the \nfinancial assets to the duration of any related liabilities or \nexpected cash outflows or realizing cash flows through \nthe sale of the assets;\n- How the performance of the portfolio is evaluated and \nreported to the Group\u2019s management;\n- The risks that affect the performance of the business \nmodel (and the financial assets held within that business \nmodel) and how those risks are managed;\n- The frequency, volume and timing of sales of financial \nassets in prior periods, the reasons for such sales and expectations about future sales activity.\nFinancial assets that are held for trading or are managed \nand whose performance is evaluated on a fair value basis \nare measured at FVTPL.\nFinancial asset: Assessment whether contractual cash \nflows are solely payments of principal and interest\nFor the purpose of this assessment \u2018Principal\u2019 is defined as \nthe fair value of the financial asset on initial recognition. \n\u2018Interest\u2019 is defined as consideration for the time value of \nmoney and for the credit risk associated with the principal \namount outstanding during a particular period of time and \nfor other basic lending risks and costs (e.g. liquidity risk and \nadministrative costs), as well as a profit margin. In assessing whether the contractual cash flows are sole -\nly payments of principal and interest, the Group considers the contractual terms of the instrument. This includes as -\nsessing whether the financial asset contains a contractual term that could change the timing or amount of contractu -\nal cash flows such that it would not meet this condition. In making the assessment, the Group considers:\n- Contingent s events that would change the amounts or \ntimings of cash flows;\n- T erms that may adjust the contractual coupon rate, \nincluding variable interest rate features;\n- Prepa yment and extension features; and \n- T erms that limit the Group\u2019s claim to cash flows from \nspecified assets (e.g. non - recourse features) \nA prepayment feature is consistent with the solely pay -\nments of principal and interest criterion if the prepayment \namount substantially represents unpaid amounts of princi -\npal and interest on the principal amount outstanding, which may include reasonable additional compensation for ear -\nly termination of the contract. Additionally, for a financial asset acquired at a significant discount or premium to its \ncontractual par amount, as feature that permits or requires prepayment at an amount that substantially represents the \ncontractual par amount plus accrued (but unpaid) contrac -\ntual interest (which may also include reasonable additional compensation for early termination) is treated as consistent \nwith this criterion if the fair value of the", "start_char_idx": 0, "end_char_idx": 4224, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "9d20550e-c11e-4265-8d52-51bffdcf4f91": {"__data__": {"id_": "9d20550e-c11e-4265-8d52-51bffdcf4f91", "embedding": null, "metadata": {"page_label": "185", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c28cdd58-4d2a-4d35-9712-42b50929732c", "node_type": null, "metadata": {"page_label": "185", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "bd451931978ad515ea5b476a54060027f254486505f885cda8f19015bdcc0943"}, "2": {"node_id": "cff05c19-5ad4-4570-8d23-e35d049a7e1d", "node_type": null, "metadata": {"page_label": "185", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a6fd4c844280461f73333cf71e1cc32fc27dbff83878cf82322b3853aad652d8"}}, "hash": "99a48d2e6529ea2d41f5d9fe75a26cca6f56d62dfba3ef3de04da79cd0b9a667", "text": "for early termination) is treated as consistent \nwith this criterion if the fair value of the prepayment feature \nis insignificant at initial recognition.\nFinancial assets:  Subsequent measurement and gains \nand lossesFinancial assets at FVTPL : These assets are subsequently \nmeasured at fair value. Net gains and losses, including any \ninterest or dividend income, are recognized in profit or loss. \nFinancial assets at amortized cost : These assets are subse -\nquently measured at amortized cost using the effective in -\nterest method. Interest income, foreign exchange gains and \nlosses are recognized in profit or loss. Any gain or loss on \nderecognition is recognized in profit or loss.\nDebt investment at FVOCI : These assets are subsequently \nmeasured at fair value. Interest income under the effective \ninterest method, foreign exchange gains and losses and im -\npairment are recognized in profit or loss. Other net gains and losses are recognized in OCI. On derecognition, gains \nand losses accumulated in OCI are reclassified to profit or \nloss. \nEquity investment at FVOCI : These assets are subsequent -\nly measured at fair value. Dividends are recognized as in -\ncome in profit or loss unless the dividend clearly represents \na recovery of part of the cost of the investment. Other net \ngains and losses are recognized in OCI and are not reclassi -\nfied to profit or loss.", "start_char_idx": 4131, "end_char_idx": 5517, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "330b9dcd-b452-45ce-9577-8e843cc9fc68": {"__data__": {"id_": "330b9dcd-b452-45ce-9577-8e843cc9fc68", "embedding": null, "metadata": {"page_label": "186", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "08739f67-74a1-48bd-a9b7-6977a41f7d09", "node_type": null, "metadata": {"page_label": "186", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8c6045a6a9e4e8c6d28d4bda019e27ee1a1e9b1eed0238d9270a13a3b801495d"}, "3": {"node_id": "83dbb83d-dba8-47bf-b55e-396242339977", "node_type": null, "metadata": {"page_label": "186", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "300d72fec3b3a071204478b831a894c0f7392ef096b424ada16de36aabb926a2"}}, "hash": "13b023eadeaeaa66aa457ad1faea0a753e918590dabbc96c362eaf63dd4dfa3d", "text": "185\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nFinancial liabilities: Classification, subsequent measure -\nment and gains and losses\nFinancial liabilities are classified as measured at amortized \ncost or FVTPL. A financial liability is classified as at FVTPL \nif it is classified as held - for - trading, or it is a derivative \nor it is designated as such on initial recognition. Financial \nliabilities at FVTPL are measured at fair value and net gains \nand losses, including any interest expense, are recognized \nin profit or loss. Other financial liabilities are subsequent -\nly measured at amortized cost using the effective interest method. Interest expense and foreign exchange gains and \nlosses are recognized in profit or loss. Any gain or loss on \nderecognition is also recognized in profit or loss.\niii. Derecognition\nFinan cial assets\nThe Group derecognizes a financial asset when the contrac -\ntual rights to the cash flows from the financial asset expire, \nor it transfers the rights to receive the contractual cash \nflows in a transaction in which substantially all of the risks \nand rewards of ownership of the financial asset are trans -\nferred or in which the Group neither transfers nor retains substantially all of the risks and rewards of ownership and \ndoes not retain control of the financial asset.\nIf the Group enters into transactions whereby it transfers \nassets recognized on its balance sheet, but retains either \nall or substantially all of the risks and rewards of the trans -\nferred assets, the transferred assets are not derecognized.\nFinancial liabilitiesThe Group derecognizes a financial liability when its con -\ntractual obligations are discharged or cancelled, or expire. \nThe Group also derecognizes a financial liability when its \nterms are modified and the cash flows under the modi -\nfied terms are substantially different. In this case, a new financial liability based on the modified terms is recognized \nat fair value. The difference between the carrying amount \nof the financial liability extinguished and the new financial \nliability with modified terms is recognized in profit or loss.\niv. Offs etting\nFinancial assets and financial liabilities are offset and the net amount presented in the balance sheet when, and only \nwhen, the Group currently has a legally enforceable right\nto set off the amounts and it intends either to settle them \non a net basis or to realize the asset and settle the liability \nsimultaneously.\nv. Der ivative financial instruments and hedge accounting\nThe Group uses derivative instruments such as foreign ex -\nchange forward contracts and currency swaps to hedge its \nforeign currency and interest rate risk exposure. Embedded \nderivatives are separated from the host contract and ac -counted for separately if the host contract is not a financial asset and certain criteria are met.\nDerivatives are initially measured at fair value. Subsequent \nto initial recognition, derivatives are measured at fair value \nand changes therein are generally recognized in profit and \nloss.\nImpairment of financial assetsThe Group recognizes loss allowances for expected credit \nlosses on:\n- Financial assets measured at amortized cost; and- Financial assets measured at FVOCI \u2013 debt instruments.\nAt each reporting date, the Group assesses whether finan -\ncial assets carried at amortized cost and debt instruments \nat FVOCI are credit-impaired. A financial asset is \u2018credit-im -\npaired\u2019 when one or more events that have a detrimental impact on the estimated future cash flows of the financial \nasset have occurred.\nEvidence that a financial asset is credit \u2013 impaired includes \nthe following observable data:\nFor recognition of impairment loss on financial assets and \nrisk exposure, the Group determines that whether there \nhas been a significant increase in the credit risk since initial \nrecognition. If credit risk has not increased significantly, 12 \nmonth", "start_char_idx": 0, "end_char_idx": 4062, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "83dbb83d-dba8-47bf-b55e-396242339977": {"__data__": {"id_": "83dbb83d-dba8-47bf-b55e-396242339977", "embedding": null, "metadata": {"page_label": "186", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "08739f67-74a1-48bd-a9b7-6977a41f7d09", "node_type": null, "metadata": {"page_label": "186", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8c6045a6a9e4e8c6d28d4bda019e27ee1a1e9b1eed0238d9270a13a3b801495d"}, "2": {"node_id": "330b9dcd-b452-45ce-9577-8e843cc9fc68", "node_type": null, "metadata": {"page_label": "186", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "13b023eadeaeaa66aa457ad1faea0a753e918590dabbc96c362eaf63dd4dfa3d"}}, "hash": "300d72fec3b3a071204478b831a894c0f7392ef096b424ada16de36aabb926a2", "text": "risk since initial \nrecognition. If credit risk has not increased significantly, 12 \nmonth ECL is used to provide for impairment loss. Howev -\ner, if credit risk has not increased significantly, 12 month ECL is used to provide for impairment loss. However, if \ncredit risk has increased significantly, lifetime ECL is used. \nIf, in a subsequent period, credit quality of the instrument \nimproves such that there is no longer a significant increase \nin credit risk since initial recognition, then the entity re -\nverts to recognizing impairment loss allowance based on 12 month ECL.\nThe Group assumes that the credit risk on a financial asset \nhas increased significantly if it is more than 30 days past due.\nThe Group considers a financial asset to be in default when:\n- The borrower is unlikely to pay its credit obligations \nto the Group in full, without recourse by the Group to \nactions such as realizing security (if any is held); or\n- The financia l asset is 90 days or more past due.\nMeasurement of expected credit losses\nExpected credit losses are a probability-weighted estimate \nof credit losses. Credit losses are measured as the present \nvalue of all cash shortfalls (i.e. the difference between the \ncash flows due to the Group in accordance with the contract \nand the cash flows that the Group expects to receive).\nPresentation of allowance for expected credit losses in the \nbalance sheet", "start_char_idx": 3972, "end_char_idx": 5375, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bfd10e5d-07fd-4d2e-a5d6-fdfafbb9c85b": {"__data__": {"id_": "bfd10e5d-07fd-4d2e-a5d6-fdfafbb9c85b", "embedding": null, "metadata": {"page_label": "187", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "2fc34db3-92bc-4a2d-ad8c-2fc24c152379", "node_type": null, "metadata": {"page_label": "187", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c996482f698e73f7d5a027b990723a779790dbd31ea271ed5ea0bd5fbc53f748"}, "3": {"node_id": "8a701c2d-86ef-4a5a-af7b-385018fd26d7", "node_type": null, "metadata": {"page_label": "187", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "58c6cbd0ec53e471df93d85e8e863298f029a760074e2788f1e19ae176fdd9a5"}}, "hash": "3d528346a63e8290a38c9c6e8f669fb1e6cf9c538f27fee10d1b6785487a3d66", "text": "Sandhar Technologies Limited186\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nLoss allowance for financial assets measured at amortized \ncost are deducted from the gross carrying amount of the \nassets.\nFor debt securities at FVOCI, the loss allowance is charged \nto Consolidated Statement of Profit and Loss and is recog -\nnized in OCI.\nWrite-offThe gross carrying amount of a financial asset is written \noff (either partially or in full) to the extent that there is no \nrealistic prospect of recovery. This is generally the case \nwhen the Group determines that the debtor does not have \nassets or sources of income that could generate sufficient \ncash flows to repay the amounts subject to the write- off. \nHowever, financial assets that are written off could still be \nsubject to enforcement activities in order to comply with the Group\u2019s procedures for the recovery of amount due.\nIn accordance with Ind AS 109, the Group applies expected \ncredit loss (ECL) model for the measurement and recogni -\ntion of impairment loss on the following financial assets and credit risk exposure:\na. Fina ncial assets that are debt instruments, and are \nmeasured at amortized cost e.g., deposits, and advances.\nb. T rade receivables that result from transactions that are \nwithin the scope of Ind AS 115\nc. Financial guarantee contracts which are not measured \nas at FVTPL.\nThe Group follows \u2018simplified approach\u2019 for recognition of \nimpairment loss allowance on Trade receivables.\nThe application of simplified approach does not require the \nGroup to track changes in credit risk. Rather, it recognizes \nimpairment loss allowance based on lifetime ECLs at each \nreporting date, right from its initial recognition.\nFor recognition of impairment loss on other financial as -\nsets and risk exposure, the Group determines that whether \nthere has been a significant increase in the credit risk since \ninitial recognition. If credit risk has not increased signifi -\ncantly, 12-month ECL is used to provide for impairment loss. However, if credit risk has increased significantly, life -\ntime ECL is used. If, in a subsequent period, credit quality of the instrument improves such that there is no longer a \nsignificant increase in credit risk since initial recognition, \nthen the entity reverts to recognizing impairment loss al -\nlowance based on 12-month ECL.\nLifetime ECL are the expected credit losses resulting from \nall possible default events over the expected life of a fi -\nnancial instrument. The 12-month ECL is a portion of the lifetime ECL which results from default events that are \npossible within 12 months after the reporting date.ECL is the difference between all contractual cash flows \nthat are due to the Group in accordance with the contract \nand all the cash flows that the entity expects to receive (i.e., \nall cash shortfalls), discounted at the original EIR. When es -\ntimating the cash flows, an entity is required to consider:\n\u2022 All contractual terms of the financial instrument (including \nprepayment, extension, call and similar options) over the \nexpected life of the financial instrument. However, in rare \ncases when the expected life of the financial instrument \ncannot be estimated reliably, then the entity is required \nto use the remaining contractual term of the financial \ninstrument.\n\u2022 Cash flows from the sale of collateral held or other credit\nenhancements that are integral to the contractual terms\nFor assessing increase in credit risk and impairment loss, the Group combines financial instruments on the basis of \nshared credit risk characteristics with the objective of facil -\nitating an analysis that is designed to enable significant in -\ncreases in credit risk to be identified on a timely basis.\nThe Group does not have any purchased or originated \ncredit-impaired (POCI) financial assets, i.e., financial assets which are credit impaired on purchase/ origination.\nr.", "start_char_idx": 0, "end_char_idx": 4016, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8a701c2d-86ef-4a5a-af7b-385018fd26d7": {"__data__": {"id_": "8a701c2d-86ef-4a5a-af7b-385018fd26d7", "embedding": null, "metadata": {"page_label": "187", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "2fc34db3-92bc-4a2d-ad8c-2fc24c152379", "node_type": null, "metadata": {"page_label": "187", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c996482f698e73f7d5a027b990723a779790dbd31ea271ed5ea0bd5fbc53f748"}, "2": {"node_id": "bfd10e5d-07fd-4d2e-a5d6-fdfafbb9c85b", "node_type": null, "metadata": {"page_label": "187", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "3d528346a63e8290a38c9c6e8f669fb1e6cf9c538f27fee10d1b6785487a3d66"}}, "hash": "58c6cbd0ec53e471df93d85e8e863298f029a760074e2788f1e19ae176fdd9a5", "text": "financial assets which are credit impaired on purchase/ origination.\nr. Reco gnition of interest expense\nInterest expense is recognized using effective interest method. \nThe \u2018effective interest rate\u2019 is the rate that exactly discounts \nestimated future cash payments through the expected life \nof the financial instrument to: \n- The amortized cost of the financia l liability.\nIn calculating interest expense, the effective interest rate is applied to the amortized cost of the liability.  \ns. Cash an d cash equivalents\nCash and cash equivalent in the balance sheet comprise cash at banks, cash on hand and cheques on hand, which are \nsubject to an insignificant risk of changes in value.\nFor the purpose of the Consolidated Statement of Cash \nFlows, cash and cash equivalents consist of cash at bank, \ncash on hand and cheques on hand as they are considered \nan integral part of the Group\u2019s cash management.\nt. Cash flow statemen t\nCash flows are reported using the indirect method, where -\nby profit for the period is adjusted for the effects of transac -\ntions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments and item of \nincome or expenses associated with investing or financing \ncash flows. The cash flows from operating, investing and fi -\nnancing activities of the Company are segregated.", "start_char_idx": 3945, "end_char_idx": 5295, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "49f0c02e-9aa5-4705-8b4c-66bce53beeb2": {"__data__": {"id_": "49f0c02e-9aa5-4705-8b4c-66bce53beeb2", "embedding": null, "metadata": {"page_label": "188", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "927bb925-66ef-4e9d-a77e-f39aa70f0e30", "node_type": null, "metadata": {"page_label": "188", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "6565075ab60f550a4e10ddbb61e69cbc449b997cc4e8f5adbd10f4d8cd3da6c4"}}, "hash": "6565075ab60f550a4e10ddbb61e69cbc449b997cc4e8f5adbd10f4d8cd3da6c4", "text": "187\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nu. Cash dividend and non-cash distribution to equity hold -\ners of the parent\nThe Group recognizes a liability to make cash distributions \nto equity holders when the distribution is authorized and the \ndistribution is no longer at the discretion of the Group. As \nper the corporate laws in India, a distribution is authorized \nwhen it is approved by the shareholders. A corresponding \namount is recognized directly in equity.\nv. Corpo rate Social Responsibility (\u201cCSR\u201d) expenditure:\nCSR expenditure incurred by the Group is charged to the \nConsolidated Statement of the Profit and Loss.\nw. Resear ch and development:\nExpenditure on research and development activities is rec -\nognized in the Consolidated Statement of Profit and Loss as \nincurred.\nDevelopment expenditure is capitalized as part of cost of \nthe resulting intangible asset only if the expenditure can be \nmeasured reliably, the product or process is technically and \ncommercially feasible, future economic benefits are proba -\nble, and the Group intends to and has sufficient resources to complete development and to use or sell the asset. Oth -\nerwise, it is recognized in profit or loss as incurred. Subse -\nquent to initial recognition, the asset is measured at cost \nless accumulated amortization and any accumulated impair -\nment losses, if any.x. Recen t accounting pronouncements:\nOn March 23, 2022, the Ministry of Corporate Affairs \n(MCA) issued certain amendments and annual improve -\nments to Ind AS. These amendments are applicable for ac -\ncounting periods beginning on or after April 1, 2022:\n- Ind AS 103 \u2013 Business Combinations \u2013 Reference to \nconceptual framework added\n- Ind AS 16 \u2013 Property, Plant and Equipment \u2013 Accounting \nfor proceeds before an asset\u2019s intended use\n- Ind AS 37 \u2013 Provisions, Contingent Liabilities and \nContingent Assets \u2013 Assessing if the contract is onerous\n- Annual improvements to Ind AS \u2013 Ind AS 109 (Financial \nInstruments) and Ind AS 116 (Leases).\nThe Company will evaluate the impact of the above, where applica -\nble, on the financial statements and give impact of the same in the \nrelevant period.", "start_char_idx": 0, "end_char_idx": 2298, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a5f1106f-d966-41ed-9cfa-8628a03d207d": {"__data__": {"id_": "a5f1106f-d966-41ed-9cfa-8628a03d207d", "embedding": null, "metadata": {"page_label": "189", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "34d68900-05ef-4bff-bb17-d99255e7f1cf", "node_type": null, "metadata": {"page_label": "189", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b5fa565a7c2d459953e182c27c0a4b7d793c5b61bb2d5a3020d55627bbc9a9ed"}}, "hash": "67bb98ffb746cd3e77c82fab7d2acb21835be89061de8cd2b895cd274ad0db06", "text": "Sandhar Technologies Limited188\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n 3. Property , plant and equipment \nParticulars Freehold \nLandBuildings  Plant and Equipment Office equipments Vehicles Furnitures and FixturesT otal\n Gross carrying value as at  \n1 April  2020  11,492.71  18,905.23  64,140.59  2,215.57  637.15  918.25  98,309.50 \n Additions  4.08  776.63  6,825.40  106.36  114.99  14.60  7,842.06 \n Disposals  -  -  798.53  98.85  273.06  6.46  1,176.90 \nExchange difference on translation of \nforeign operations -  -  446.75  3.92  -  1.47  452.14 \nGross carrying value as at  \n31 March 2021  11,496.79  19,681.86  70,614.21  2,227.00  479.08  927.86  105,426.80 \n Additions   691.69  573.99  14,200.10  306.34  58.86  101.14  15,932.12 \n Disposals  100.71  43.16  1,163.47  340.03  113.57  10.08  1,771.02 \nExchange difference on translation of foreign operations (9.48)  -  (242.69)  (1.27)  -  (0.78)  (254.22)\nGross carrying value as at  \n31 March 2022  12,078.29  20,212.69  83,408.15  2,192.04  424.37  1,018.14  119,333.68 \n Accumulated depreciation \n Balance as at 1 April 2020  -  2,845.22  21,776.97  1,216.85  308.76  358.04  26,505.84 \n Depreciation for the year  -  865.43  6,286.98  362.87  103.98  94.70  7,713.96 \n Depreciation on disposal  -  -  660.41  98.74  257.22  6.45  1,022.82 \nExchange difference on translation of \nforeign operations -  -  133.60  2.88  -  -  136.48 \n Balance as at 31 March 2021  -  3,710.65  27,537.14  1,483.86  155.52  446.29 \n 33,333.46 \n Depreciation for the year  -  901.67  6,934.50  306.83  114.63  93.86  8,351.49 \n Depreciation on disposal  -  14.63  1,070.60  339.12  113.20  10.07  1,547.62 \nExchange difference on translation of foreign operations -  -  (86.45)  (1.73)  -  -  (88.18)\n Balance as at 31 March 2022  -  4,597.69  33,314.59  1,449.84  156.95  530.08  40,049.15 \n Net carrying amount \n As at 31 March 2022  12,078.29  15,615.00  50,093.56  742.20  267.42  488.06  79,284.53 \n As at 31 March 2021  11,496.79  15,971.21  43,077.07  743.14  323.56  481.57  72,093.34", "start_char_idx": 0, "end_char_idx": 2163, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "744f1123-af62-4057-9ee0-3d50321cc707": {"__data__": {"id_": "744f1123-af62-4057-9ee0-3d50321cc707", "embedding": null, "metadata": {"page_label": "190", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "b4194cd5-c44c-4ec9-90c3-084deb8919c3", "node_type": null, "metadata": {"page_label": "190", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c0398fb9797a755d3a27610927f0ff7462ea46858487be6d31931640b8daed2c"}, "3": {"node_id": "52fc1a8d-2630-4ee6-b627-99074e88b262", "node_type": null, "metadata": {"page_label": "190", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8b4893bb191c07dcd63de710976bf33f3e0c4a3646fbc65db298ae0935f952fa"}}, "hash": "cc54ea0755137c80f53ce9c29dfb74ebd2e4bbf0724b0f77dcff66e85296b82a", "text": "189\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n3A. Capital work-in-progress and Intangible assets under development\nBalance as at 31 March 2022 \nS.No CWIP Amount in CWIP for a period of\nLess than 1 Year 1-2 Years 2-3 Years More than 3 \nyearsT otal\n1 Projects in Progress  12,788.67  -    -    13.68  12,802.35 \n2 Project T emporarily suspended  -    -    -    -    -   \nOut of above, the projects which are overdue as per original plan:\nS.No CWIP T o be completed in\nLess than 1 Year 1-2 Years 2-3 Years More than 3 \nyearsT otal\n1 Projects in Progress (SMT \nLine) 1,906.16  -    -    -    1,906.16 \n2 Projects in Progress (Others)  13.68  -    -    -    13.68 \n Balance as at 31 March 2021 \nS.No CWIP Amount in CWIP for a period of\nLess than 1 Year 1-2 Years 2-3 Years More than 3 \nyearsT otal\n1 Projects in Progress  1,377.37  3.35  54.60  19.49  1,454.81 \n2 Project T emporarily suspended  -    -    -    -    -   \n3B. Title deeds of immovable properties not held in the name of the Company\nAs at 31 March 2022 \nS. \nNo.Relevant Line Item in the Balance SheetDescription of Item of PropertyGross \nCarrying \nValue  \n31 March \n2022Gross Carrying Value  \n31 March 2021Title deeds held in the Name ofWhether title deed holder is a promoter, director or relative of their relative of promoter/ director or employee of pro -\nmoter/ directorProperty held sinceReason  for not being held in Name of the Company\n1  Property, plant \nand equipment \n- Land 12C& 13A, KIABD \nIndustrial Area, \nAttibele Bangalore 30.98  30.98 Adeep \nRolofoam \nLtdNo 28.12.2005 The Title deed is in the name of \ncompany i.e. Adeep Rolofoam \nLimited and Adeep Locks Limited. \nThe valuation of the stamp duty \nwas done by the Government agency. The Company is in the \nprocess of getting the name \nchanged which is pending as on balance sheet date.2  Property, plant and equipment - Land 12C, KIABD Industrial Area, Attibele Bangalore 4.04  4.04 Adeep Locks LtdNo 28.12.2005\n3  Property, plant and equipment - Land Plot no. 640, P & T Quarters Road, Thiruvottiyur, Chennai-600019 21.31  21.31 Adeep Rolofoam LtdNo 28.12.2005\n4  Property, plant \nand equipment \n- Land Plot no \n44-Sector-3, IMT \nMANESAR,Gurgaon 317.77  317.77 Adeep \nRolofoam \nLtdNo 28.12.2005 The Company has filed an \napplication in the Haryana State \nIndustrial and Infrastructure \nDevelopment Corporation for \nchange the name which is pending as on balance sheet dat\n5  Property, plant and equipment - Land Plot no 24-Sector-3, IMT MANESAR, Gurgaon 192.69  192.69 Sandhar Auto Com -\nponents, LtdYes 28.12.2005 The Company has filed an application in the Haryana State Industrial and Infrastructure Development Corporation for change the name which is pending as on balance sheet date.\n6  Property, plant and equipment - Land Plot no 46A,Peenya 2nd phase, Industrial Area, Bangalore-   \n2,570.15 Mag Engi -\nneering Pvt LtdNo 01.04.2012 Valuation done by the Government agency for stamp duty amount during the current year and the same", "start_char_idx": 0, "end_char_idx": 3107, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "52fc1a8d-2630-4ee6-b627-99074e88b262": {"__data__": {"id_": "52fc1a8d-2630-4ee6-b627-99074e88b262", "embedding": null, "metadata": {"page_label": "190", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "b4194cd5-c44c-4ec9-90c3-084deb8919c3", "node_type": null, "metadata": {"page_label": "190", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c0398fb9797a755d3a27610927f0ff7462ea46858487be6d31931640b8daed2c"}, "2": {"node_id": "744f1123-af62-4057-9ee0-3d50321cc707", "node_type": null, "metadata": {"page_label": "190", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cc54ea0755137c80f53ce9c29dfb74ebd2e4bbf0724b0f77dcff66e85296b82a"}}, "hash": "8b4893bb191c07dcd63de710976bf33f3e0c4a3646fbc65db298ae0935f952fa", "text": "Valuation done by the Government agency for stamp duty amount during the current year and the same was deposited in the registrar office.7  Property, plant and equipment - Land Plot no 34B,Peenya 2nd phase, Industrial Area, Bangalore-   2,436.53 Mag Engi -\nneering Pvt LtdNo 01.04.2012", "start_char_idx": 3009, "end_char_idx": 3294, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f70a0af8-6157-450b-9d9b-447ceb478e9e": {"__data__": {"id_": "f70a0af8-6157-450b-9d9b-447ceb478e9e", "embedding": null, "metadata": {"page_label": "191", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "29b3342d-4825-4382-aa38-eff6d69dcfce", "node_type": null, "metadata": {"page_label": "191", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "434629ee259f7aacd49a944f265f28508827d91858837333312dd0c0391d470d"}, "3": {"node_id": "2b1afec4-1ab7-413d-b040-c9e5d68d88a5", "node_type": null, "metadata": {"page_label": "191", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "093438f2a801fac9938216bfcdf3ba9275a0543bda9b43a0c3bc7ddc0a373413"}}, "hash": "1b947d91288b32a66e6ad0d0aba1214193ff02fd5d2981c664154c44f53b759e", "text": "Sandhar Technologies Limited190\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nS. \nNo.Relevant Line Item in the Balance SheetDescription of Item of PropertyGross \nCarrying \nValue  \n31 March \n2022Gross Carrying Value  \n31 March 2021Title deeds held in the Name ofWhether title deed holder is a promoter, director or relative of their relative of promoter/ director or employee of pro -\nmoter/ directorProperty held sinceReason  for not being held in Name of the Company\n8  Property, plant \nand equipment - Building 12C& 13A, KIABD Industrial Area, Attibele Bangalore 747.36  732.30 Adeep Rolofoam LtdNo 28.12.2005 The Title deed is in the name of company i.e. Adeep Rolofoam Limited and Adeep Locks Limited. The valuation of the stamp duty was done by the Government agency. The Company is in the process of getting the name changed which is pending as on balance sheet date.9  Property, plant and equipment - Building 12C, KIABD Industrial Area, Attibele BangaloreAdeep Locks LtdNo 28.12.2005\n10  Property, plant and equipment - Building Plot no. 640, P & T Quarters Road, Thiruvottiyur, Chennai-600019 53.17  53.17 Adeep Rolofoam LtdNo 28.12.2005\n11  Property, plant and equipment - Building Plot no 44-Sector-3, IMT MANESAR,Gurgaon 411.08  411.08 Adeep Rolofoam LtdNo 28.12.2005 The Company has filed an application in the Haryana State Industrial and Infrastructure Development Corporation for change the name which is pending as on balance sheet date.\n12  Property, plant and equipment - Building Plot no 24-Sector-3, IMT MANESAR,Gur-gaon 132.55  132.55 Sandhar Auto Com -\nponents, LtdYes 28.12.2005 The Company has filed an application in the Haryana State Industrial and Infrastructure Development Corporation for change the name which is pending as on balance sheet date.\n13  Property, plant and equipment - Building Plot no 46A,Peenya 2nd phase, Industrial Area, Bangalore-   1,878.04 \nMag Engi -\nneering Pvt LtdNo 01.04.2012 Valuation done by the Government agency for stamp duty amount during the current year and the same was deposited in the registrar office.14  Property, plant and equipment - Building Plot no 34B,Peenya 2nd phase, Industrial Area, BangaloreMag Engi -\nneering Pvt LtdNo 01.04.2012\n4. Right-of-use asset* \nParticulars Leasehold Land T otal\n Gross carrying value as at 1 April 2020  11,282.51  11,282.51 \n Impact of Ind AS 116  -  - \n Additions  1,857.23  1,857.23 \nExchange difference on translation of foreign operations  182.01  182.01 \nGross carrying value as at 31 March 2021  13,321.75  13,321.75 \n Additions   2,234.15  2,234.15 \n Disposals  -  - \nExchange difference on translation of foreign operations  (51.17)  (51.17)\nGross carrying value as at 31 March 2022  15,504.73  15,504.73 \n Accumulated depreciation \n Balance as at 1 April 2020  1,388.10  1,388.10 \n Depreciation for the year  1,334.93  1,334.93 \n Accumulated depreciation on disposal  -  - \nExchange difference on translation of foreign operations  19.13  19.13 \n Balance as at 31 March 2021  2,742.16  2,742.16 \n Depreciation for the year  1,343.74  1,343.74 \n Accumulated depreciation on disposal  -  - \nExchange difference on translation of foreign operations ", "start_char_idx": 0, "end_char_idx": 3278, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2b1afec4-1ab7-413d-b040-c9e5d68d88a5": {"__data__": {"id_": "2b1afec4-1ab7-413d-b040-c9e5d68d88a5", "embedding": null, "metadata": {"page_label": "191", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "29b3342d-4825-4382-aa38-eff6d69dcfce", "node_type": null, "metadata": {"page_label": "191", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "434629ee259f7aacd49a944f265f28508827d91858837333312dd0c0391d470d"}, "2": {"node_id": "f70a0af8-6157-450b-9d9b-447ceb478e9e", "node_type": null, "metadata": {"page_label": "191", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1b947d91288b32a66e6ad0d0aba1214193ff02fd5d2981c664154c44f53b759e"}}, "hash": "093438f2a801fac9938216bfcdf3ba9275a0543bda9b43a0c3bc7ddc0a373413", "text": "on disposal  -  - \nExchange difference on translation of foreign operations  (30.40)  (30.40)\n Balance as at 31 March 2022  4,055.50  4,055.50 \n Net carrying amount  As at 31 March 2022  11,449.23  11,449.23 \n As at 31 March 2021  10,579.59  10,579.59", "start_char_idx": 3202, "end_char_idx": 3453, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "82f1dba4-0a7f-46f7-b723-1166b8a7ecf4": {"__data__": {"id_": "82f1dba4-0a7f-46f7-b723-1166b8a7ecf4", "embedding": null, "metadata": {"page_label": "192", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "d7bbeb24-0402-4226-8c8c-e18cefb318e3", "node_type": null, "metadata": {"page_label": "192", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "fc3b02978639866eee032447eb012f7c5284f91e7cdf200ed307795dd85fd1d9"}}, "hash": "fc3b02978639866eee032447eb012f7c5284f91e7cdf200ed307795dd85fd1d9", "text": "191\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n* Refer note 35 \n5. Intangib le Assets\n Particulars  Computer \nsoftware  T echnical \nknow-how  Goodwill*  T otal \n Gross carrying value as at 1 April 2020  1,071.53  999.29  553.30  2,624.12 \n Additions  47.36  373.74  -  421.10 \n Disposals  9.68  -  -  9.68 \n Exchange difference on translation of foreign operations  6.89  (2.06)  -  4.83 \n Gross carrying value as at 31 March 2021  1,116.10  1,370.97  553.30  3,040.37 \n Additions  72.08  2,300.00  -  2,372.08 \n Disposals  436.09  288.17  -  724.26 \n Exchange difference on translation of foreign operations  (4.86)  (8.42)  -  (13.28)\n Gross carrying value as at 31 March 2022  747.23  3,374.38  553.30  4,674.91 \n Accumulated amortization \n Balance as at 1 April 2020  619.47  570.78  -  1,190.25 \n Amortization for the year  178.99  171.34  -  350.33 \n Accumulated amortization on disposal  9.68  -  -  9.68 \n Exchange difference on translation of foreign operations  3.67  (0.17)  -  3.50 \n Balance as at 31 March 2021  792.45  741.95  -  1,534.40 \n Amortization for the year  125.69  269.30  -  394.99 \n Amortization on disposal  434.60  288.17  -  722.77 \n Exchange difference on translation of foreign operations  (3.56)  (2.88)  -  (6.44)\n Balance as at 31 March 2022  479.98  720.20  -  1,200.18 \n Net carrying amount \n As at 31 March 2022  267.25  2,654.18  553.30  3,474.73 \n As at 31 March 2021  323.65  629.02  553.30  1,505.97 \n* Impairment testing of goodwill\nFor the purposes of impairment testing, goodwill is allocated to the Cash Generating Unit (CGU) which represents the lowest level at which \nthe goodwill is monitored for internal management reporting purposes.\n\"The recoverable amount of the cash generating unit was based on its value in use. The value in use of this unit was \ndetermined to be higher than the carrying amount and an analysis of the calculation\u2019s sensitivity towards change in key \nassumptions did not identify any probable scenarios where the CGU recoverable amount would fall below their carry amount.  \nValue in use was determined by discounting the future cash flows generated from the continuing use of the CGU. The calculation was based \non the following key assumptions:\ni. The anticipated annual revenue growth and margin included in the cash flow projections are based on past experience, actual operating \nresults and the 5-year business plan in all periods presented.\nii. The termina l growth rate ranges from 2% to 3% representing management view on the future long-term growth rate.\niii. Discount  rate ranging from 7% to 13% for all periods presented was applied in determining the recoverable amount of the \nCGU. The discount rate was estimated based on past experience and companies average weighted average cost of capital.\nThe values assigned to the key assumptions represent the management\u2019s assessment of future trends in the industry and based on both internal and external sources. \"", "start_char_idx": 0, "end_char_idx": 3087, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "abc73fd5-a3f9-4da5-b6df-93281ed44ed9": {"__data__": {"id_": "abc73fd5-a3f9-4da5-b6df-93281ed44ed9", "embedding": null, "metadata": {"page_label": "193", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "0e62be25-8703-4053-a91b-ae9e7736b267", "node_type": null, "metadata": {"page_label": "193", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7f9cf803beaab7387407c5405e0a969555cbf6f706132f48ff8d49acae798dfc"}, "3": {"node_id": "b2da7ed5-5106-41db-b385-2c3df8ac055a", "node_type": null, "metadata": {"page_label": "193", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a0f00ea7455744b3a02e9afcf0e9c4b7f92a4a7ffeb8c045ee450110b4e304ea"}}, "hash": "53f6e8a10520d7d24dc1d2892842c16ec38996dd28b413fb02a7fa3ee7421450", "text": "Sandhar Technologies Limited192\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n6. Equity accounted in vestees \n Particulars As at \n31 March 2022 As at \n31 March 2021 \nInvestment in equity shares (unquoted) \nIn joint ventures \n172.206 Lacs (31 March 2021: 161.979 Lacs) equity shares of Rs. 10/- each fully paid-\nup in Sandhar Han Sung T echnologies Private Limited  959.36  950.82 \n6.89 Lacs (31 March 2021: 6.89 Lacs) equity shares of Rs. 10/- each fully paid-up in Sandhar Ecco Green Energy Private Limited  139.18  140.92 \n68.65 Lacs (31 March 2021: 68.65 Lacs) equity shares of Rs. 10/- each fully paid-up in Jinyoung Sandhar Mechatronics Private Limited  -    72.88 \n266.20 Lacs (31 March 2021: 153.2 Lacs) equity shares of Rs. 10/- each fully paid-up in Sandhar Amkin Industries Private Limited  1,170.96  496.73 \nNIL (31 March 2021: 161.73 Lacs) equity shares of Rs. 10/- each fully paid-up in Sandhar Automotive Systems Private Limited (formerly known as Sandhar Daewha Automotive Systems Private Limited)#  -    1,213.79 \n0.107 Lacs (31 March 2021: 0.107 Lacs) equity shares of Rs. 10/- each fully paid-up in Sandhar Daeshin Auto Systems Private Limited  -    0.50 \n97.845 Lacs (31 March 2021: 83.241 Lacs) equity shares of Rs. 10/- each fully paid-up in Sandhar Whetron Electronics Private Limited  854.63  788.88 \n100.84 Lacs (31 March 2021: 100.84 Lacs) equity shares of Rs. 10/- each fully paid-up in Kwangsung Sandhar T echnologies Private Limited  671.57  983.95 \n0.099 Lacs (31 March 2021: 0.099 Lacs) equity shares of Rs. 10/- each fully paid-up in Sandhar Han Shin Automotive Private Limited  2.67  2.67 \n27.50 Lacs (31 March 2021: 27.500 Lacs) equity shares of Rs. 10/- each fully paid-up in Sandhar Han Shin Auto T echnologies Private Limited  180.31  204.12 \n4 Lacs (31 March 2021: 4 Lacs) equity shares of Rs. 100/- each fully paid-up in Winnercom Sandhar T echnologies Private Limited  417.12  380.44 \n0.98655 Lacs (31 March 2021: NIL ) equity shares of Rs.10/- each fully paid-up in Kwangsung Sandhar Automotive Systems Private Limited  98.66  -   \nNIL (31 March 2021: 0.09 Lacs) equity shares of Rs.10/- each fully paid-up in Sandhar Auto Castings Private Limited (formerly known as Sandhar Daeshin T echnologies Private Limited)@  -    0.87 \nT otal equity accounted investees  4,494.46  5,236.57 \nLess: Aggregate amount of impairment in the value of equity accounted investee* \nInvestment in Joint Ventures \n(i) In fully paid equity shares  (182.63)  (70.20)\nT otal aggregate amount of impairment  (182.63)  (70.20)\nT otal equity accounted investees (net of impairment)  4,311.83  5,166.37 \n*Breakup of impairment in the value of investments\n1. During the year ended 31 March 2022, the company performed an impairment assessment of its investment in equity shares and preference shares of Jinyoung \nSandhar Mechatronics Private Limited to compute the fair value of its investment. Based on management\u2019s assessment, as the fair value of the investment was lower \nthan", "start_char_idx": 0, "end_char_idx": 3106, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b2da7ed5-5106-41db-b385-2c3df8ac055a": {"__data__": {"id_": "b2da7ed5-5106-41db-b385-2c3df8ac055a", "embedding": null, "metadata": {"page_label": "193", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "0e62be25-8703-4053-a91b-ae9e7736b267", "node_type": null, "metadata": {"page_label": "193", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7f9cf803beaab7387407c5405e0a969555cbf6f706132f48ff8d49acae798dfc"}, "2": {"node_id": "abc73fd5-a3f9-4da5-b6df-93281ed44ed9", "node_type": null, "metadata": {"page_label": "193", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "53f6e8a10520d7d24dc1d2892842c16ec38996dd28b413fb02a7fa3ee7421450"}}, "hash": "a0f00ea7455744b3a02e9afcf0e9c4b7f92a4a7ffeb8c045ee450110b4e304ea", "text": "on management\u2019s assessment, as the fair value of the investment was lower \nthan the carrying amount of the investment, an impairment charge of Rs. 110.36 Lacs was recognized in the standalone financial statements as an exceptional item \nin Statement of Profit and Loss.  \n2. During the year ended 31 March 2020, the Company noted an impairment trigger on account of proposed discontinuation of business in its joint venture company \n(\u2018Sandhar Ecco Green Energy Private Limited\u2019). Company performed an impairment assessment of its investment in equity shares of Sandhar Ecco Green Energy Private Limited to compute the fair value of its investment. Based on management\u2019s assessment, as the fair value of the investment was lower than the carrying \namount of the investment, an impairment charge of Rs. 69.20 Lacs (31 March 2019 Rs. 74.08 Lacs) was recognized in the standalone financial statements. In absence \nof visibility of business in the joint venture, the financial statements of the JV have been prepared on non-going concern basis, where the assets and liabilities have \nbeen disclosed as a realizable basis. During the current year the Investment in joint venture has been shown at the realisable value.  \n3. During the year ended 31 March 2021, Sandhar Han Shin Automotive Private Limited, a joint venture of the company was struck off under section 248 of the \nCompanies Act, 2013. Hence company noted an impairment of investment amounting Rs. 1.00 Lacs.  \n4. During the year ended 31 March 2022, Sandhar Daeshin Auto Systems Private Limited, a joint venture of the company was struck-off under section 248 of the \nCompanies Act, 2013. Hence company noted an impairment of investments amounting Rs. 1.07 Lacs.  \n#The Company owned 52.18% shareholding in joint venture Sandhar Automotive Systems Private Limited (formerly known as Sandhar Daewha Automotive \nSystems Private Limited) and has purchased the remaining 47.82% stake from joint venture partner for Rs. 48.84 Lacs on 28 December 2021 through share purchase deed. Accordingly, Sandhar Automotive Systems Private Limited (formerly known as Sandhar Daewha Automotive Systems Private Limited) becomes \nwholly owned subsidiary w.e.f. 28 December 2021. The Company has recognised a tax of Rs 180.22 Lacs on net gain on acquisition of shares as per Income T ax Act, \n1961.   \n@ The Company has obtained control in Sandhar Auto Castings Private Limited (formerly known as Sandhar Daeshin T echnologies Private Limited) on 1 October \n2021 and hence it becomes wholly owned subsidiary w.e.f. 1 October 2021.", "start_char_idx": 3027, "end_char_idx": 5594, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a5ceb31f-c1b7-4340-9831-1e9ff7f80b50": {"__data__": {"id_": "a5ceb31f-c1b7-4340-9831-1e9ff7f80b50", "embedding": null, "metadata": {"page_label": "194", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "80db3772-46e7-416c-bbe5-bb1b6355f6ce", "node_type": null, "metadata": {"page_label": "194", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f5a111ecb8ac40fbecabdd1de55c58e712571f3232135c59d35eb80cd4165f3e"}}, "hash": "f5a111ecb8ac40fbecabdd1de55c58e712571f3232135c59d35eb80cd4165f3e", "text": "193\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n7. Financial assets\n Particulars As at \n31 March 2022As at \n31 March 2021\n Investments \nA.  Non - current Investments  \n Investments at fair value through profit and loss \n Investments in joint ventures \n (i) In vestments in preference shares (Unquoted) \n65.03 Lacs (31 March 2021: 65.03 Lacs) preference shares of Rs. 10/- each fully paid-\nup in Jinyoung Sandhar Mechatronics Private Limited  97.77  202.31 \n2 3.43 Lacs (31 March 2021: 23.43 Lacs) preference shares of Rs. 10/- each fully paid-up preference shares in Sandhar Han Sung T echnologies Private Limited  234.38  234.38 \n (ii) Non T rade investment (Unquoted) \n0.2 Lacs (31 March 2021: 0.2 Lacs) shares of Rs. 10/- each fully paid-up in VNM Polymers Private Limited  97.24  84.05 \n (iii)  In vestment in unquoted mutual funds \nFranklin India Low Duration Fund 3,769.575 units (31 March 2021: 98,483.057 units)  1.22  22.86 \nFranklin India Ultra Short Bond Fund 21,543.749 units (31 March 2021: 440,582.743  units)  7.38  130.96 \nFranklin India Low Duration bond fund- Segregated Portfolio 2,20,514.706 units  \n(31 March 2021: Nil units) 0.75  -   \nICICI Prundential Fund 11,62,212.79 units (31 March 2021:Nil units)  575.88  -   \nT otal investments  1,014.62  674.56 \nAggregate value of unquoted investments  1,014.62  674.56 \nCurrent  585.23  153.82 \nNon-Current  429.39  520.74 \n Particulars As at \n31 March 2022As at \n31 March 2021\nB.  Loans \n Loans recoverable from related parties - Current  -    638.18 \n Loans to employees - Current  43.48  40.40 \n T otal loans  43.48  678.58 \n Break up of total loans \n(a) Unsecured and considered good  43.48  678.58 \n 43.48  678.58 \n Current  43.48  678.58 \n Non-current  -   -   \n Particulars As at \n31 March 2022As at \n31 March 2021\nC. Trade receivables \n(unsecured and considered good, unless otherwise stated) \nTrade receivables*  41,094.71  35,745.84 \nUnbilled Revenue  3,442.71  3,546.49 \nT otal trade receivables  44,537.42  39,292.33 \n* For explanations on the Company\u2019s credit risk management processes, refer to Note 38.\nTrade Receivables ageing schedule as on March 31, 2022", "start_char_idx": 0, "end_char_idx": 2277, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fce38a81-e5a4-4539-8b7f-44d92d6e5516": {"__data__": {"id_": "fce38a81-e5a4-4539-8b7f-44d92d6e5516", "embedding": null, "metadata": {"page_label": "195", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6391e395-0c1d-438e-875f-0f0251f008be", "node_type": null, "metadata": {"page_label": "195", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "21ff3767c6ccc3d5ee1476debfb7d08c6ecc2132cf5171d890171ca4a97804a1"}}, "hash": "d4e8f42de0f60bb73acd0ad6632bc9d34ae58db4bcc644013960eb87e1a9315e", "text": "Sandhar Technologies Limited194\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nParticulars Outstanding for the following periods from due date of payments  T otal\nLess than \n6 months6 months - \n1  year1-2 year 2-3 Years More than \n3 years\ni) Undisp uted Trade receivables- considered good 44,532.25  2.55  2.62  -   -   44,537.42 \nii) Undisp uted Trade receivables- which have \nsignificant increase in credit risk -   -    -   -    -   -   \niii) Undisp uted Trade Receivables- credit Impaired  -   -    -   -    -   -   \niv) Disputed T rade Receivables- considered good  -   -    -   -    -   -   \nv) Disputed T rade receivables- which have \nsignificant increase in credit risk -   -    -   -    -   -   \nvi) Disputed T rade Receivables- credit Impaired  -   -    -   -    -   -   \nTrade Receivables ageing schedule as on March 31, 2021\nParticularsOutstanding for the following periods from due date of \npayments  T otalLess than 6 \nmonths6 months - \n1  year1-2 year 2-3 YearsMore than \n3 years\ni) Undisp uted Trade receivables- considered good  39,233.67  19.05  26.02  6.97  6.62  39,292.33 \nii) Undisp uted Trade receivables- which have \nsignificant increase in credit risk -  -  -   -    -   -   \niii) Undisp uted Trade Receivables- credit Impaired  -  -  -   -    -   -   \niv) Disputed T rade Receivables- considered good  -  -  -   -    -   -   \nv) Disputed T rade receivables- which have \nsignificant increase in credit risk -  -  -   -    -   -   \nvi) Disputed T rade Receivables- credit Impaired  -  -  -   -    -   -   \n Particulars As at \n31 March 2022As at \n31 March 2021\nD.  Cash and cash equivalents \n Balances with banks: \n\u2013 In current accounts  399.62  438.65 \n Cash on hand  10.77  18.25 \n Deposits with original maturity for less than three months   -    140.00 \n T otal Cash and cash equivalents  410.39  596.90 \nE.  Other Bank balances \n In current account for equity dividend  1.07  0.74 \n Deposits with original maturity for more than 3 months but less than 12 months*  250.70  513.88 \n T otal other bank balances  251.77  514.62 \n*These deposits are held as margin money deposits with government authorities.\nF.  Other financial assets \n Security deposits - Non Current  2,101.95  1,208.78 \n Interest accrued but not due on fixed deposits  20.37  16.12 \n Bank deposit with original maturity of more than 12 months  54.59  1.85 \n Other advances recoverable  1,515.49  1,479.19 \n T otal other financial assets  3,692.40  2,705.94 \n Current  1,535.86  1,495.31 \n Non-current  2,156.54  1,210.63", "start_char_idx": 0, "end_char_idx": 2628, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "495b0be0-7b1d-4950-83af-c57857d27045": {"__data__": {"id_": "495b0be0-7b1d-4950-83af-c57857d27045", "embedding": null, "metadata": {"page_label": "196", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "688f20cf-5a2d-4ac7-8738-d8815d52d167", "node_type": null, "metadata": {"page_label": "196", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "00491e4e160d54e8d1ca36b9cc70a025d63d68131ec7113c3931b297694f2bf5"}}, "hash": "039977e788796b8c49114df6f88d0392663dd01db7184d6fa06d8d9053b97531", "text": "195\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n 8. In ventories\n(Valued at lower of cost and net realizable value)\n Particulars As at \n31 March 2022As at \n31 March 2021\n Raw materials {includes goods in transit of Rs. 575.70 Lacs (31 March 2021: Rs. 756.43 Lacs)}  12,050.75  10,184.89 \n Work in progress  4,316.03  2,983.12 \n Finished goods {includes goods in transit of Rs. 458.97 Lacs (31 March 2021: Rs. 628.84 Lacs)}  4,297.33  3,383.29 \n Stores and spares  5,384.08  4,665.07 \n 26,048.19  21,216.37 \n Provision for inventory obsolescence  (78.40)  (79.47)\nT otal inventories at the lower of cost and net realisable value  25,969.79  21,136.90 \n9. Other assets \n Particulars As at \n31 March 2022As at \n31 March 2021\n Other non - current assets \nA.  Capital advances \n (Unsecured and considered good, unless otherwise stated) \n Unsecured and considered good.  3,118.95  176.04 \n T otal capital advances  3,118.95  176.04 \nB.  Income-tax asset \n (Unsecured and considered good, unless otherwise stated) \n Advance income-tax (net of provision for taxation) (refer note 17)  610.41  505.84 \n T otal income-tax asset  610.41  505.84 \n Other current assets \nC.  Other advances  Unsecured, considered good.  680.40  658.44 \n Doubtful  -   -   \n T otal other advances  680.40  658.44 \n Less: Loss allowance  -   -   \n T otal net other advances  680.40  658.44 \nD.  Prepaid expenses \n Prepaid expenses  606.65  339.24 \n 606.65  339.24\nE.  Balance with statutory / government authorities  (Unsecured and considered good, unless otherwise stated)  Unsecured, considered good  5,255.85  1,354.05 \n T otal balance with statutory / government authorities  5,255.85  1,354.05 \nF.  Plan Assets \n Plan asset over defined benefit obligation  -    160.78 \n T otal Balance in Plan Assets  -    160.78 \n T otal other current assets (C+D+E+F)  6,542.90  2,512.51", "start_char_idx": 0, "end_char_idx": 1984, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "78ea0cd7-f77f-4bc3-b3c5-a39915456fbb": {"__data__": {"id_": "78ea0cd7-f77f-4bc3-b3c5-a39915456fbb", "embedding": null, "metadata": {"page_label": "197", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "d33822fd-db1e-411f-bba9-2eebd2345c74", "node_type": null, "metadata": {"page_label": "197", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b1f9f10f1b367ea9d6eb2226e6dbdcacbb71259c594ad0db204eaddf459d686e"}, "3": {"node_id": "4b96285c-0765-43fd-b21a-08d92af79afb", "node_type": null, "metadata": {"page_label": "197", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7645f9675b147d880659be3d3c44499c7c6d73107c05b2086f5836bc21c74fd3"}}, "hash": "23b31f7db481ef55f4eaf6779501628ba417f56f962580b1270a4732dac859bb", "text": "Sandhar Technologies Limited196\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n10. Share capital \nParticulars As at \n31 March 2022As at \n31 March 2021\n A.  Authorised share capital \n680 lacs equity shares of Rs.10 each  \n(31 March 2021: 680 lacs equity shares of Rs.10 each) 6,800.00  6,800.00 \n2 lacs preference shares of Rs.100 each  \n(31 March 2021: 2 lacs preference shares of Rs.100 each) \u201c 200.00  200.00 \n 7,000.00  7,000.00 \n B.  Issued, subscribed and fully paid equity capital \n601.91 lacs equity shares of Rs. 10 each fully paid up  \n(31 March 2021: 601.91 lacs equity shares of Rs. 10 each)  6,019.07  6,019.07 \n 6,019.07  6,019.07 \nC.  Reconciliation of the equity share outstanding at beginning and at end of the year  Particulars As at \n31 March 2022As at \n31 March 2021\n Rs. in Lacs  Rs. in Lacs \n Equity shares outstanding at the beginning of the year  6,019.07  6,019.07 \n Issued during the year  -   -   \n Outstanding at the end of the year  6,019.07  6,019.07 \n Rights, preferences and restrictions attached to equity shares  \nThe Compan y has one class of equity shares having par value of Rs.10 per share (31 March 2021: Rs.10 per share). Each holder of equity shares is entitled to one \nvote per share. The Company declares and pays dividend in Indian rupees.  \nThe company has paid final dividend of Rs. 1.00 per equity share of face value Rs. 10 each, which was declared on 21 May 2021.  \nIn the event of liquidation of the Company, the share holders of equity shares will be entitled to receive remaining assets of the Company, after distribution of all \npreferential amounts. The distribution will be in proportion to the number of equity shar es held b y the share holders.\nD.  Details of shareholders holding more than 5% shares in the Company\n Particulars  No. of shares in Lacs % of shareholding\n Jayant Davar*  314.31 52.22%\n* 90,909 Equity Shares are held by Mr. Jayant Davar in his Capacity as proprietor of Sandhar Enterprises \nDetails of shares held by promoters as at 31 March 2022 \n Particulars  No. of shares in \nLacs \n(1 April 2021) Change during the \nyear  No. of shares in \nLacs \n(31 March 2022) % change during \nthe year% of share -\nholding\nJayant Davar  314.15  0.16  314.31 0.05% 52.22%\nMonica Davar  26.23  -    26.23 0.00% 4.36%\nNeel Jay Davar  15.56  -    15.56 0.00% 2.59%\nDharmendar Nath  Davar  8.40  -    8.40 0.00% 1.39%\nSantosh Davar  7.86  -    7.86 0.00% 1.31%\nPoonam Juneja  0.62  -    0.62 0.00% 0.10%\nSanjeevni Impex Private Limited  16.85  -    16.85 0.00% 2.80%\nYSG Estates Private Limited  16.62  -    16.62 0.00% 2.76%\nSandhar Infosystems Limited  7.94  -    7.94 0.00% 1.32%\nJubin Finance And Investment Ltd  5.74  -    5.74 0.00% 0.95%\nSandhar Estates Private Limited  3.50", "start_char_idx": 0, "end_char_idx": 2852, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4b96285c-0765-43fd-b21a-08d92af79afb": {"__data__": {"id_": "4b96285c-0765-43fd-b21a-08d92af79afb", "embedding": null, "metadata": {"page_label": "197", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "d33822fd-db1e-411f-bba9-2eebd2345c74", "node_type": null, "metadata": {"page_label": "197", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b1f9f10f1b367ea9d6eb2226e6dbdcacbb71259c594ad0db204eaddf459d686e"}, "2": {"node_id": "78ea0cd7-f77f-4bc3-b3c5-a39915456fbb", "node_type": null, "metadata": {"page_label": "197", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "23b31f7db481ef55f4eaf6779501628ba417f56f962580b1270a4732dac859bb"}}, "hash": "7645f9675b147d880659be3d3c44499c7c6d73107c05b2086f5836bc21c74fd3", "text": "0.00% 0.95%\nSandhar Estates Private Limited  3.50  -    3.50 0.00% 0.58%", "start_char_idx": 2803, "end_char_idx": 2875, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "40b246ee-98de-4184-997b-6829e51973f6": {"__data__": {"id_": "40b246ee-98de-4184-997b-6829e51973f6", "embedding": null, "metadata": {"page_label": "198", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c0269585-671e-4a4c-8738-6a2b66139b43", "node_type": null, "metadata": {"page_label": "198", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "e939c6525311fb14460d0119ba4e16805caac159a395950f60a1d681fa9427a0"}}, "hash": "0a6b844b9c7518517fecd61ee91ca9799d82ffe45db1aae564e32273dc0e026a", "text": "197\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nDetails of shares held by promoters as at 31 March 2021\nParticulars  No. of shares in \nLacs \n(1 April 2020)  Change during \nthe year  No. of shares in \nLacs \n(31 March 2021)  % change during \nthe year % of \nshareholding\nJayant Davar  313.75  0.40  314.15 0.13% 52.19%\nMonica Davar  26.23  -  26.23 0.00% 4.36%\nNeel Jay Davar  15.56  -  15.56 0.00% 2.59%\nDharmendar Nath Davar  8.40  -  8.40 0.00% 1.39%\nSantosh Davar  7.86  -  7.86 0.00% 1.31%\nPoonam Juneja  0.62  -  0.62 0.00% 0.10%\nSanjeevni Impex Private Limited  16.85  -  16.85 0.00% 2.80%\nYSG Estates Private Limited  16.62  -  16.62 0.00% 2.76%\nSandhar Infosystems Limited  7.94  -  7.94 0.00% 1.32%\nJubin Finance And Investment Ltd  5.74  -  5.74 0.00% 0.95%\nSandhar Estates Private Limited  3.50  -  3.50 0.00% 0.58%\n11. Other equity\n Particulars As at \n31 March 2022As at \n31 March 2021\nCapital reserve \nAt the beginning and end of the year  3,190.97  3,190.97 \nAdd: Addition during the year  724.49  -   \n 3,915.46  3,190.97 \nSecurities Premium\nBalance at the beginning of the year  27,859.67  27,859.67 \nLess: Share issue expenses  -   -   \nBalance at the end of the year  27,859.67  27,859.67 \nRetained earnings\nBalance at the beginning of the year  42,594.79  38,027.77 \nAdjustment on account of conversion of joint venture into subsidiary  (0.13)  -   \nAdd: Profit for the year  5,574.87  5,776.86 \nLess: Dividend on equity shares (Final)  (607.93)  (451.43)\nLess: Dividend on equity shares (Interim)  -    (758.41)\nBalance at the end of the year  47,561.60  42,594.79 \nOther comprehensive income\na. Exchange differences on translation of foreign operationsBalance at the beginning of the year  649.53  616.47 \nExchange differences on translation  (3.13)  44.08 \nIncome tax relating to Exchange differences on translation  0.78  (11.02)\nBalance at the end of the year  647.18  649.53 \nb. Remeasurements of defined benefit liability\nBalance at the beginning of the year  123.47  531.06 \nRe-measurement of defined benefit liabilities  (310.47)  (544.67)\nIncome tax relating to re-measurement (gain)/ loss on defined benefit liabilities  78.17  137.08 \nBalance at the end of the year  (108.83)  123.47 \nT otal of other equity  79,875.08  74,418.43", "start_char_idx": 0, "end_char_idx": 2396, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a651108f-8b51-42b0-9233-a634c84de3b8": {"__data__": {"id_": "a651108f-8b51-42b0-9233-a634c84de3b8", "embedding": null, "metadata": {"page_label": "199", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6b20c9b0-e926-445d-959a-8b02cc2f7a5d", "node_type": null, "metadata": {"page_label": "199", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "0d9ce53be8b8ff6162bf6135eff6d4cacceaba35fa69382a3c0bcdbb1f2c7bcf"}, "3": {"node_id": "e80045d1-a26b-4a03-b9cd-1d001afeab9e", "node_type": null, "metadata": {"page_label": "199", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7f025cdea5d898307a5a1aff647add1ded2566b60dcfcca04598742503fa1ae0"}}, "hash": "8eec5035083cd1a09eb1364b9908844193d0c978a123cc00f053e1bd44fd5402", "text": "Sandhar Technologies Limited198\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nNature and purpose of other equity\n1. Capital Reserve: \nThis represents Capital reserv e created during the year ended 31 March 2013, consequent to the approval by the Hon\u2019ble High Court of Delhi of the scheme of \namalgamation of MAG Engineering Private Limited with the Company and will be utilised as per the requirements of the Companies Act, 2013.  \n2. Securities premium:\nSecurities premium is used to record the premium receiv ed on issue of shares. It is utilised in accordance with the provisions of the Companies Act, 2013.\n3. Re-measurements of defined benefit obligation: \nRe-measurements of defined benefit obligation comprises actuarial gains and loss es.  \n4. Retained Earnings:  \nThis represents the cummulative profits for the Group.\n12. Non - controlling interest\nParticulars As at \n31 March 2022As at \n31 March 2021\n Sandhar T ooling Private Limited \n Balance at the begninning of the year  369.06  362.56 \n Share of profit for the year  18.07  6.50 \n Balance at the end of the year  387.13  369.06 \n Revenue  1,442.54  1,181.93 \n Profit  99.88  39.76 \n Other comprehensive income  (9.90)  (7.39)\n T otal comprehensive income  89.98  32.37 \n Profit allocated to non-controlling interest  20.06  7.99 \n Other comprehensive income allocated to non-controlling interest  (1.99)  (1.49)\n T otal comprehensive income allocated to non-controlling interest  18.07  6.50 \n Cash flows from operating activities  2.25  60.01 \n Cash flows from/ (used in) investing activities  7.49  (56.14)\n Cash flows used in financing activities  (19.29)  (18.34)\n Net increase/ (decrease) in cash and cash equivalents  (9.55)  (14.47)\n13. Borrowings\nParticulars As at \n31 March 2022As at \n31 March 2021\nA. Non-current borrowingsT erm LoansIndian rupee loan from banks (secured) (refer note A)  12,460.52  -   \nIndian rupee loan from others (secured) (refer note B,C)  2,000.00  5.31 \nEUR Loan from Santander (unsecured) (refer note D)  351.36  10.75 \nEUR loan from Bankinter (unsecured) (refer note K)  588.10  -   \nEUR Loan multiple bankers ICO COVID19 (Unsecured) (refer note G)  1,576.36  2,446.80 \nEUR Credit multiple bankers ICO COVID19 (Unsecured) (refer note G)  2,015.31  1,722.25 \nUSD Loan from Banamex (Secured) (refer note H)  946.02  1,283.00 \nEUR Loan from ICF (Unsecured) (refer note E)  2,502.16  2,149.03 \nEUR Loan from ICICI Bank (Secured) (refer note I)  1,082.78  1,538.70 \nEUR loan from BBVA (Secured) (refer note J)  650.12  -   \nLease financing loans from financial institutions (Secured) (refer note F)  519.61  772.56 \nT otal non-current borrowings  24,692.34  9,928.40 \nSecured  17,659.05  3,599.57 \nUnsecured  7,033.29  6,328.83 \nB. Current borrowings\na) Current maturities of long term borrowingsIndian rupee loan from banks (secured) (refer note A)", "start_char_idx": 0, "end_char_idx": 2963, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e80045d1-a26b-4a03-b9cd-1d001afeab9e": {"__data__": {"id_": "e80045d1-a26b-4a03-b9cd-1d001afeab9e", "embedding": null, "metadata": {"page_label": "199", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6b20c9b0-e926-445d-959a-8b02cc2f7a5d", "node_type": null, "metadata": {"page_label": "199", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "0d9ce53be8b8ff6162bf6135eff6d4cacceaba35fa69382a3c0bcdbb1f2c7bcf"}, "2": {"node_id": "a651108f-8b51-42b0-9233-a634c84de3b8", "node_type": null, "metadata": {"page_label": "199", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8eec5035083cd1a09eb1364b9908844193d0c978a123cc00f053e1bd44fd5402"}}, "hash": "7f025cdea5d898307a5a1aff647add1ded2566b60dcfcca04598742503fa1ae0", "text": "borrowingsIndian rupee loan from banks (secured) (refer note A)  468.75  -   \nIndian rupee loan from others (secured) (refer note C)  5.31  18.54 \nEUR Loan from Santander (unsecured) (refer note D)  73.96  59.10 \nEUR Loan multiple bankers ICO COVID19 (Unsecured) (refer note G)  815.02  33.57 \nUSD Loan from Banamex (Secured) (refer note H)  283.81  183.29", "start_char_idx": 2900, "end_char_idx": 3256, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "7c88945b-a1ec-4fe2-b278-aa00f5e2b040": {"__data__": {"id_": "7c88945b-a1ec-4fe2-b278-aa00f5e2b040", "embedding": null, "metadata": {"page_label": "200", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c9c9dc25-337f-44d4-b29d-f831b2245fc6", "node_type": null, "metadata": {"page_label": "200", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "995b20483d74cecea0952315466487cc49bd47f5e29ada9e141f9f05ba7f6e1d"}, "3": {"node_id": "ce7fd1c2-f23f-4325-8021-9d250bb6c10a", "node_type": null, "metadata": {"page_label": "200", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ad943c3b3b1eef7de01d2d776875de2b14c753ac23c03f865ec77b8b98c3573c"}}, "hash": "f35d48ba2e2e809409f4e987ae7da167de2cb65ca6e59dba63a3af93ea6e3d55", "text": "199\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nParticulars As at \n31 March 2022As at \n31 March 2021\nEUR Loan from ICF (Unsecured) (refer note E)  287.74  -   \nEUR loan from BBVA (Secured) (refer note J)  114.74  -   \n EUR Loan from ICICI Bank (Secured) (refer note I)  336.86  -   \n Lease financing loans from financial institutions (Secured) (refer note F)  236.74  453.96 \nT otal Current maturities of long term borrowings  2,622.93  748.46 \nb) Ca sh credit from banks (secured) (refer note l)\nCa sh credit/WCDL/Buyer\u2019s line of credit from banks (secured by CL, CGT or SBLC \nfrom STL or by invoices financed) 19,248.89  11,379.54 \nc) Ca sh credit from banks (unsecured) (refer note M)  5,000.00  -   \nT otal current borrowings  26,871.82  12,128.00 \nAggregate secured loans  20,695.09  12,035.33 \nAggregate unsecured loans  6,176.73  92.67 \nParticulars As at \n31 March 2022As at \n31 March 2021\n T erms of borrowings: \n(A) T erm loan from CITI Bank Indian rupee Loan of Rs. 750,000,000 carries interest rate of \n5.75% p.a. The loan is repayable in 16 quarterly instalments of Rs. 46,875,000 from January, \n2023 12,929.27  -   \n(B) T erm loan from Bajaj Finserve Ltd Indian rupee Loan of Rs. 200,000,000 carries interest rate of 5.75%-6.00% p.a. The loan is repayable in 16 quarterly instalments of Rs. 125,00,000 from April, 2023  2,000.00  -   \n(C) Vehicle loan are from banks are secured by hypothecation of the financed vehicle and WCDL from Federal bank 5.31  23.85 \n(D) EUR loan from Santander carries interest @ 1.95% p.a. repayable in 24 monthly instalments \nof Eur 6,250 (plus interest) from May 2020 to April 2022 425.32  69.85 \n(E) EUR loan from ICF carries interest @ 2.5% p.a. repayable in 48 monthly instalments of Eur \n54,785 from September 2020 to August 2025 2,789.90  2,149.03 \n(F) Lease financing loans from financial institutions (Some of which with Comfort letter from Parent company), carries interest @ 1.75% to 4.28%, monthly instalment ranging from Eur 146 to EUR 7,474. (Secured) 756.35  1,226.52 \n(G) EUR loan multiple bankers ICO COVID19 carries interest @ 1.5% to 3.55% (average 2%), repayable from 3 to 5 years in monthly instalment ranging from Eur 3,222 to EUR 19,212 4,406.70  4,202.62 \n(H) USD Loan from Banamex in STM (SBLC \u00a0guarantee from STL and has a charge on several assets of STM) carries interest of 1 month USD Libor+1.4% payable in 16 quarterly installments of USD 125,000 from July 2021 to January 2025.  1,229.83  1,466.29 \n(I) EUR loan from ICICI Bank\u00a0 (Corporate guarantee from Parent company), carries interest of 3.25% repayable from in 17 quarterly installments of EUR 100,240 (plus interest) from March 2022 to March \u00a02026 and a last installment of EUR 85,920 (plus interest)", "start_char_idx": 0, "end_char_idx": 2866, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ce7fd1c2-f23f-4325-8021-9d250bb6c10a": {"__data__": {"id_": "ce7fd1c2-f23f-4325-8021-9d250bb6c10a", "embedding": null, "metadata": {"page_label": "200", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c9c9dc25-337f-44d4-b29d-f831b2245fc6", "node_type": null, "metadata": {"page_label": "200", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "995b20483d74cecea0952315466487cc49bd47f5e29ada9e141f9f05ba7f6e1d"}, "2": {"node_id": "7c88945b-a1ec-4fe2-b278-aa00f5e2b040", "node_type": null, "metadata": {"page_label": "200", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f35d48ba2e2e809409f4e987ae7da167de2cb65ca6e59dba63a3af93ea6e3d55"}}, "hash": "ad943c3b3b1eef7de01d2d776875de2b14c753ac23c03f865ec77b8b98c3573c", "text": "to March \u00a02026 and a last installment of EUR 85,920 (plus interest) \u00a0in June 2026. 1,419.64  1,538.70 \n(J) EUR loan from BBVA (Corporate guarantee from Parent company), carries interest of 1.90% repayable in 84 months installments o EUR 12,723,38 (including interest) from August 2021 to July  2028. 764.86  -   \n(K) EUR loan from Bankinter (Unsecured) carries interest @ 2.82% repayable in 60 monthly \ninstalments of Eur 12,522.17 (including interest) from Apr. 2023 to Mar, 2028. It has 1 year \nmoratory period from Apr. 2022 to Mar, 2023. 588.10  -   \n(L) Cash credits from banks are secured by way of first pari passu charge on the  inventory and \nbooks debts of the company. 19,248.89  11,379.54 \n(M) Cash credit from banks (unsecured)  5,000.00 -", "start_char_idx": 2799, "end_char_idx": 3551, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "eb769de1-eacb-4946-8243-f4b8d27953e0": {"__data__": {"id_": "eb769de1-eacb-4946-8243-f4b8d27953e0", "embedding": null, "metadata": {"page_label": "201", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "46c10eca-2c44-46fb-80f5-95a0690b9854", "node_type": null, "metadata": {"page_label": "201", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "2107f3cfcdad0efc9f12a5c0dadadacc5b0d55f553fb95068a2e317a1d54868a"}, "3": {"node_id": "486d3223-090b-46a3-97f8-4acfe5c9a235", "node_type": null, "metadata": {"page_label": "201", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ae97084017c929743c115ea28d223e2eed34aa392b4cc4daaf7b11357805ad48"}}, "hash": "9dcdd6dec1f6bff1a890ef5e619a80088a1a56aa1806fb5c6bf639c8038950c8", "text": "Sandhar Technologies Limited200\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nAbo ve term loans are secured by:\n1. First pari passu charge on t he entire present and future movable property, plant and equipment of the borrower excluding those \nassets which are specifically funded by other lenders/Financial Institutions\n2. First pari passu charge on im movable properties, of the borrower as detailed below: \ni. 4, HSIDC Industria l Area, Delhi Gurgaon Road, Gurgaon\nii. 3, HSIDC Industria l Area, Delhi Gurgaon Road, Gurgaon\niii. Pla nt at Village Dhumaspur, P .O Badshahpur, Gurgaon\niv. Plot  no. 24, Sector 3, IMT Manesar, Haryana\nv. Plot  no. 44, Sector 3, IMT Manesar, Haryana\nvi. Plot  no. 8, Bommasandra- Jigani Link Road Industrial Area, Hubli\nvii. Plot  # 12c, Sy No. 47 & 50, KIADB, Bangalore\nviii. Plot  # 13a, Sy No. 47 & 50, KIADB, Bangalore\nix. Sa ndhar Himachal, Bharatgarh Road, T ehsil Nalagarh, District Solan, Himachal Pradesh\nx. Plot  No. 7A, KIADB Industrial Area, Attibele Hobli, Anekal T aluk, Bangalore\n3. Second P ari passu charge on entire present and future current assets of the borrower other than vehicles which are  financed \nexclusively by other lenders. ;Unless mentioned otherwise\nDisclosures as per revised schedule III:\n1. The Com pany has utilised the borrowings for the purpose it was taken.\n2. The quarterly returns/ statements of current assets filed wit h the banks/ financial institutions are in agreement with the books of \naccounts.\n 14. T rade payables \nParticulars As at \n31 March 2022As at \n31 March 2021\nTrade payables of micro enterprises and small enterprises  11,591.36  3,832.45 \nTrade payables other than micro enterprises and small enterprises  26,065.99  31,557.91 \nAcceptances*  2,121.18  3,764.01 \nT otal trade payables  39,778.53  39,154.37 \nT erms and conditions of the above financial liabilities:\nFor explanations on the Company\u2019s credit risk management processes, refer to Note 38.  \n*Acceptances are arrangements where operational suppliers of goods and services are initially paid by banks/ financial institutions while \nthe Company continues to recognise the liability till settlement with the banks/financial institutions,which are normally effected within a \nperiod of 90 days.\nTrade Payables ageing schedule as on March 31, 2022\nParticularsOutstanding for following periods from due date of payment T otal\n Less than 1 \nYear  1 - 2 Years  2 - 3 Years  More than 3 \nYears \n(i) MSME  11,554.36  21.13  7.78  8.09  11,591.36 \n(ii) Others  28,131.28  32.59  2.37  20.93  28,187.17 \n(iii) Disputed dues \u2014 MSME  -   \n(iv) Disputed dues \u2014 Others  -   \nTrade Payables ageing schedule as on March 31, 2021\nParticularsOutstanding for following periods from due date of payment T otal\n Less than 1 \nYear  1 - 2 Years  2 - 3 Years  More than 3 \nYears \n(i) MSME  3,827.17  5.28  -    -    3,832.45 \n(ii) Others  35,250.47  29.07  9.39  32.99  35,321.92 \n(iii) Disputed dues \u2014 MSME  -  -  -    -    -", "start_char_idx": 0, "end_char_idx": 3070, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "486d3223-090b-46a3-97f8-4acfe5c9a235": {"__data__": {"id_": "486d3223-090b-46a3-97f8-4acfe5c9a235", "embedding": null, "metadata": {"page_label": "201", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "46c10eca-2c44-46fb-80f5-95a0690b9854", "node_type": null, "metadata": {"page_label": "201", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "2107f3cfcdad0efc9f12a5c0dadadacc5b0d55f553fb95068a2e317a1d54868a"}, "2": {"node_id": "eb769de1-eacb-4946-8243-f4b8d27953e0", "node_type": null, "metadata": {"page_label": "201", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "9dcdd6dec1f6bff1a890ef5e619a80088a1a56aa1806fb5c6bf639c8038950c8"}}, "hash": "ae97084017c929743c115ea28d223e2eed34aa392b4cc4daaf7b11357805ad48", "text": "dues \u2014 MSME  -  -  -    -    - \n(iv) Disputed dues \u2014 Others  -  -  -    -    -", "start_char_idx": 3040, "end_char_idx": 3118, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a20d2860-ae29-4f9d-beeb-a4f313bd38bb": {"__data__": {"id_": "a20d2860-ae29-4f9d-beeb-a4f313bd38bb", "embedding": null, "metadata": {"page_label": "202", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "ad2df80c-fa0d-47e7-8c7f-098d25358a89", "node_type": null, "metadata": {"page_label": "202", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "db8c1755d2a2e8198929ea287a57023b9a65f51b4b569832427b3148e5065f12"}}, "hash": "db8c1755d2a2e8198929ea287a57023b9a65f51b4b569832427b3148e5065f12", "text": "201\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n 15. Other financial liabilities \n Particulars As at \n31 March 2022As at \n31 March 2021 \nFinancial liabilities at amortised cost\nPayables for capital goods - current  2,229.91  1,049.05 \nPayables for capital goods - non current  36.89  195.96 \nInterest accrued but not due  0.03  0.14 \nInterest accrued and due on borrowings  25.77  2.13 \nUnpaid equity dividend  1.07  0.74 \nSecurity deposit payable - current  81.95  81.87 \nProvision for Interest -MSMEDA  128.38  74.19 \nLease liabilities - non current  8,328.50  7,841.39 \nLease liabilities - current  1,526.34  1,136.49 \nT otal financial liabilities at amortised cost  12,358.84  10,381.96 \nCurrent  3,993.45  2,344.61 \nNon-current  8,365.39  8,037.35 \n16. Other current liabilities\n Particulars  As at \n31 March 2022As at \n31 March 2021 \n Advance from customers  2,155.46  2,053.25 \n Statutory dues  1,795.18  1,786.82 \n Other Payable  722.13  560.33 \n T otal  4,672.77  4,400.40 \n17. Provisions\n Particulars As at \n31 March 2022 As at \n31 March 2021\n Provision for employee benefits  Provision for gratuity (refer note 31)  245.04  68.39 \n Provision for leave benefits  728.53  678.27 \n Other provisions \n Provision for income tax (net of tax paid) (refer note 9B)  617.67  400.36 \n Provision for warranties*  64.94  51.24 \n T otal  1,656.18  1,198.26 \n Current  1,555.27  1,096.25 \n Non-current  100.91  102.01 \n*Provision for warranties \n At the beginning of the year  51.24  52.87 \n Accrued during the year  91.23  52.81 \n Utilized during the year  (77.53)  (54.44)\n At the end of the year  64.94  51.24 \nProvision is recognized for expected warranty claims on products sold during the last two to five years, based on past experience of level \nof repairs and returns. It is expected that the most of this cost will be incurred in the next financial year. Assumption used to calculate the \nprovision for warranties were based on current sales level and current information available about returns based on the two to five year \nwarranty period for all products sold.", "start_char_idx": 0, "end_char_idx": 2210, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e86c0a66-9cdb-4e9c-8249-d0b7ca8a4924": {"__data__": {"id_": "e86c0a66-9cdb-4e9c-8249-d0b7ca8a4924", "embedding": null, "metadata": {"page_label": "203", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "a3331612-e94a-4e94-b24a-2445edf07fc2", "node_type": null, "metadata": {"page_label": "203", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "d00ac3849e0eadd5d3f8ebb8974fc7991181a1db20dcf344c2fc7b03c462e1fd"}}, "hash": "6ee83fc4784acf0cb863a12f0cf51ee8b7ebc017cb5e3d801e8bed52450bc352", "text": "Sandhar Technologies Limited202\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n18. Deferred tax liabilities (net) \nParticulars As at \n31 March 2022 As at \n31 March 2021\n Items leading to creation of deferred tax assets \n-Post-employment benefits  249.32  192.46 \n-Provision for doubtful debt & advances  75.00  75.00 \n-Employee benefits  116.67  118.70 \n-Fair value measurement  34.00  -   \n -Impact of IND-AS 116  531.35  123.45 \n T otal deferred tax assets  1,006.34  509.61 \n Items leading to creation of deferred tax liabilities \n-Property, plant and equipment: Impact of difference between tax and depreciation/\namortization charged for the financial reporting  1,908.55  1,799.30 \n-Impact of IND-AS 116  285.85  298.33 \n-Fair value measurement  14.98  8.33 \n T otal deferred tax liabilities  2,209.38  2,105.96 \n Net deferred tax assets/(liabilities)  (1,203.04)  (1,596.35)\n19. Re venue from operations\nParticulars For the year ended\n31 March 2022 For the year ended\n31 March 2021 \nSale of products  227,030.26  182,024.79 \nSale of services  2,130.83  2,120.50 \nOther operating revenue \nScrap sale  3,209.14  2,211.22 \nRevenue from operations  232,370.23  186,356.51 \n20. Other income \nParticulars For the year ended\n31 March 2022For the year ended\n31 March 2021\nOther non-operating income \n Dividend income on long-term investments  -    113.05 \n Profit on sale of short term investment  3.30  28.89 \n Profit on sale of property, plant and equipment  52.95  47.29 \n Foreign exchange fluctuation gain (net)  70.46  3.51 \n Government grant  1.20  1.13 \n Interest from bank  10.34  18.53 \n Interest from others  98.88  137.96 \n Interest income on securities measured at amortised cost   3.55  45.69 \n Gain on investments carried at fair value through profit or loss  71.14  45.06 \n Liabilities no longer required written back  4.53  -   \n Other miscellaneous income  381.76  636.52 \n 698.11  1,077.63", "start_char_idx": 0, "end_char_idx": 2019, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "1cdebf21-ee51-4565-b08a-f6a56b4704da": {"__data__": {"id_": "1cdebf21-ee51-4565-b08a-f6a56b4704da", "embedding": null, "metadata": {"page_label": "204", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "d2c15ee2-36a5-44c8-a816-1e851694d53d", "node_type": null, "metadata": {"page_label": "204", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8e83d4d856dd3475cfb65ccad3d29c277c60d19bce27db1c20bd640fd937b9d7"}}, "hash": "115e6ee16e0ef9ad772b5202723bc5a94c5c6d01569a6cbcfcb81c5c60fcb4bc", "text": "203\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n21. Cost of r aw material and components consumed\nRaw material and components consumed\nParticulars For the year ended\n31 March 2022For the year ended\n31 March 2021\nInventory at the beginning of the year  10,184.89  8,806.39 \nAdd: Purchases during the year  145,760.97  110,517.82 \n 155,945.86  119,324.21 \nLess: Inventory at the end of the year  12,050.75  10,184.89 \nCost of raw material and components consumed  143,895.11  109,139.32 \nAdjustment on account of exchange difference  (4.64)  10.77 \nCost of raw material and components consumed  143,890.47  109,150.09 \n22. Changes in in ventories of finished goods and work-in-progress\nParticulars For the year ended\n31 March 2022For the year ended\n31 March 2021\nClosing inventories\nFinished goods  4,297.33  3,383.29 \nWork in progress  4,316.03  2,983.12 \nAdjustment on account of exchange difference  125.14  44.22 \nT otal (A)  8,738.50  6,410.63 \nOpening inventories\nFinished goods  3,399.84  3,253.92 \nWork in progress  2,983.12  3,043.80 \nAdjustment on account of exchange difference  48.68  174.77 \nT otal (B)  6,431.64  6,472.49 \nChanges in inventories of finished goods and work-in-progress  (2,306.86)  61.86 \n23. Emplo yee benefit expenses \nParticulars For the year ended\n31 March 2022For the year ended\n31 March 2021\nSalaries, wages and bonus  27,655.17  24,189.20 \nContribution to provident and other funds   2,483.60  2,167.59 \nStaff welfare expenses  1,497.01  1,277.96 \nGratuity expense (refer note 31)  201.19  139.44 \n 31,836.97  27,774.19 \n24. Depreciation and amortization e xpense\nParticulars For the year ended\n31 March 2022For the year ended\n31 March 2021\nDepreciation on property, plant and equipment  8,351.52  7,713.97 \nDepreciation on right-of-use assets  1,343.74  1,334.93 \nAmortisation on intangible assets  394.99  350.33 \n 10,090.25  9,399.23 \n Less: Depreciation on plant and machinery capitalized during the year   87.02  4.45 \n 10,003.23  9,394.78", "start_char_idx": 0, "end_char_idx": 2117, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "efc49cae-f2ce-488c-89f5-ba79a6c0a729": {"__data__": {"id_": "efc49cae-f2ce-488c-89f5-ba79a6c0a729", "embedding": null, "metadata": {"page_label": "205", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "edf45698-4fb7-45ab-9963-3f0599ca0deb", "node_type": null, "metadata": {"page_label": "205", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "483f7012de2bd7c1638d8509644c7191fe32a51ac520eb9b4e0640937991b9f9"}}, "hash": "d0e90fc4c5d06adda2332c9841d0743cc6bd7dd35a517d9ccb5bd1643b54a85b", "text": "Sandhar Technologies Limited204\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n25. Other e xpenses\nParticulars For the year ended\n31 March 2022For the year ended\n31 March 2021\nConsumption of stores and spares  9,328.84  6,883.21 \nPacking material  2,858.69  2,321.37 \nJob work charges  5,623.45  5,219.63 \nRent   204.73  223.23 \nRates and taxes  257.80  192.04 \nInsurance  384.93  377.02 \nFreight and forwarding charges  2,515.72  2,296.00 \nPower and fuel  9,356.55  6,596.87 \nRepairs and maintenance      \n- Buildings  267.97  225.64 \n- Plant and machinery  2,027.13  1,126.87 \n- Others  1,336.50  1,167.52 \n Legal and professional charges*  1,157.63  1,007.49 \n Travelling and conveyance  271.68  131.95 \n CSR expenditure**  209.33  216.66 \n Service contractor charges  34.06  35.38 \n Business and Sales promotion  3.71  1.82 \n Printing and Stationery   1.74  1.76 \n Provision for doubtful debts and advances  -    34.82 \n Reversal of provision for doubtful debts  -    (42.35)\n Bad debts and advances written off  1.68  42.35 \n Provision for warranties (net of reversal)  91.23  52.81 \n Royalty  94.28  102.29 \n Commission to directors  333.71  371.13 \n Directors sitting fee  27.90  40.60 \n Security Service Charges  600.54  544.41 \n T esting and development expenses  67.33  65.12 \n Festival and celebration expenses  39.12  48.47 \n Miscellaneous expenses  1,250.56  1,245.59 \n T otal other expenses  38,346.81  30,529.70 \n* Payment to auditors : \nParticulars For the year ended\n31 March 2022For the year ended\n31 March 2021 \n As auditor: \n- Audit fees  71.82  62.95 \n- Limited Review  12.00  12.00 \n In other capacity \n- Other services (certification fees)  6.75  0.70 \n- Reimbursement of expenses  1.76  1.03 \n T otal  92.33  76.68 \n ** Disclosure relating to CSR expenditure: \nParticulars For the year ended\n31 March 2022For the year ended\n31 March 2021\n(a) Gross Amount required to be spent by the Company as per\nSection 135 of the Companies Act 2013  205.53  213.72 \n(b) Amount spent during the year on:\n(i) Construction/acquisition of any asset  -   -   \n(ii) On purposes other than (i) above\n- In cash  209.33  216.66 \n- Yet to be paid in cash  -   -   \n 209.33  216.66", "start_char_idx": 0, "end_char_idx": 2295, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "57ca4540-f3d5-4299-84fa-a83bf5ce1c41": {"__data__": {"id_": "57ca4540-f3d5-4299-84fa-a83bf5ce1c41", "embedding": null, "metadata": {"page_label": "206", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "93316f2a-582b-4092-ba2d-20a2d8721069", "node_type": null, "metadata": {"page_label": "206", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "60db2335525ee72390f5015f493211bb012208ff1f2b063f0603fa66efaeaa96"}}, "hash": "60db2335525ee72390f5015f493211bb012208ff1f2b063f0603fa66efaeaa96", "text": "205\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n26. Finance costs\nParticulars For the year ended\n31 March 2022For the year ended\n31 March 2021\nInterest to banks on \n- T erm loan  365.10  195.23 \n- Cash credit  520.16  375.15 \n- Others  255.89  446.64 \n Interest to others  65.15  66.77 \n Finance charges  35.93  81.56 \n Bank charges  131.33  100.68 \n Interest on lease liabilities (refer note 35)  397.47  336.03 \n T otal finance costs  1,771.03  1,602.06 \n27. Ex ceptional Items \nParticulars For the year ended\n31 March 2022For the year ended\n31 March 2021\nImpairment loss on investment in joint venture (refer note 6)  110.86  -   \nT otal Exceptional Items  110.86  -   \n28. Components of other comprehensiv e income \nThe disaggregation of changes to OCI by each type of reserve in equity is shown below:\nDuring the year ended 31 March 2022:\nParticulars  Retained \nearnings  T otal \nRe-measurement losses on defined benefit plans  (310.47)  (310.47)\nT ax impact on re-measurement loss on defined benefit plans  78.17  78.17 \nExchange differences in translating the financial statements of foreign operations  (3.13)  (3.13)\nT ax impact on translating the financial statements of foreign operations  0.78  0.78 \n (234.65)  (234.65)\nDuring the year ended 31 March 2021\nParticulars  Retained \nearnings  T otal \nRe-measurement losses on defined benefit plans  (544.67)  (544.67)\nT ax impact on re-measurement loss on defined benefit plans  137.08  137.08 \nExchange differences in translating the financial statements of foreign operations  44.08  44.08 \nT ax impact on translating the financial statements of foreign operations  (11.02)  (11.02)\n (374.53)  (374.53)", "start_char_idx": 0, "end_char_idx": 1801, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3e5ad33a-41d0-42e7-9964-22520f95feff": {"__data__": {"id_": "3e5ad33a-41d0-42e7-9964-22520f95feff", "embedding": null, "metadata": {"page_label": "207", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6c969b18-d5b8-42ae-a157-e66528c5bcc4", "node_type": null, "metadata": {"page_label": "207", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c6904571674f70fb9946a6846fa73aaf69f9b91858a5d2d65326b2bc7484496e"}}, "hash": "4866e8fbcef581668370e052a095847e054236c5d9e1a99861df03456b19ec8c", "text": "Sandhar Technologies Limited206\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n29. Earnings P er Share (EPS)\nBasic and Diluted EPS amounts are calculated by dividing the profit for the year attributable to equity holders of the parent by the \nweighted average number of Equity shares outstanding during the year.\nThe following reflects the income and share data used in the basic and diluted EPS computations:  \nParticulars  For the year ended\n31 March 2022 For the year ended\n31 March 2021\nProfit attributable to equity holders of the Company  5,592.93  5,783.36 \nWeighted average number of equity shares used for computing Earning per Share (Basic and Diluted) (Number of shares in Lacs) 601.91  601.91 \nEarning Per Share (Basic and Diluted) (Rs)  9.29  9.61 \nFace value per share (Rs)  10  10 \n Reconciliation of weighted average number of equity shares for calculation of Basic and Diluted earnings per share: \nParticulars  Number of\nequity shares Weighted average\nnumber of shares \nEquity shares of face value of Rs. 10 per share:\nBalance as at 1 April 2019  601.91  601.91 \nIssued during the year 2020-21 (Number of shares in lacs)  -   -   \nBalance as at 31 March 2021  601.91  601.91 \nIssued during the year 2021-22 (Number of shares in lacs)  -   -   \n Balance as at 31 March 2022  601.91  601.91 \nAt present, the Group does not have any dilutive potential equity shares\n30. Income T ax\nParticulars For the year ended\n31 March 2022For the year ended\n31 March 2021\n(a) The major components of income tax expense for the years ended 31 March 2022 and 31 March 2021 are:\nIncome tax recognized in statement of profit or loss\nCurrent income tax:\nCurrent tax  2,700.63  2,145.67 \nCurrent tax relating to earlier years  (37.21)  (107.42)\nDeferred tax:Relating to origination and reversal of temporary differences  (112.11)  (20.08)\nIncome tax expense reported in the statement of profit or loss  2,551.31  2,018.17 \nIncome tax recognized in other comprehensive income\nDeferred tax related to items recognised in OCI during the year:\nNet loss on remeasurements of defined benefit plans  78.17  137.08 \nExchange differences in translating the financial statements of foreign operations  0.78  (11.02)\nIncome tax on Gain on acquisition of equity interest in joint venture  (180.22)  -   \nIncome tax charged to other comprehensive income  (101.27)  126.06", "start_char_idx": 0, "end_char_idx": 2467, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0cbcd919-d553-4a4b-a93e-ec6d4d248a8c": {"__data__": {"id_": "0cbcd919-d553-4a4b-a93e-ec6d4d248a8c", "embedding": null, "metadata": {"page_label": "208", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "a5f92d19-a04d-4d91-a144-f30ad247a87d", "node_type": null, "metadata": {"page_label": "208", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "623c2cde518c4a6312a5b1df97b4ba9b30477f956780a17854504ce8285eb31e"}}, "hash": "623c2cde518c4a6312a5b1df97b4ba9b30477f956780a17854504ce8285eb31e", "text": "207\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nParticulars For the year ended\n31 March 2022For the year ended\n31 March 2021\n(b) Reconciliation of effective tax rate\nReconciliation between average effective tax rate and applicable tax rate for the years ended \n31 March 2022 and 31 March 2021:\nProfit for the year  8,144.24  7,801.53 \nAdd: Share in loss of joint ventures accounted for using equity method  1,271.59  1,119.93 \nProfit for the year for computation of income tax  9,415.83  8,921.46 \nStatutory tax rate 25.168% 25.168%\nIncome tax expense at the statutory rate  2,369.78  2,245.35 \nT ax impact of deductible/ non-deductible expenses- Effect of CSR expenses  52.68  54.53 \n- Effect of Interest paid to MSMED  12.24  7.77 \n- Income tax of earlier years  (37.21)  (107.42)\n- Effect of gain on acquisition of equity interest in joint venture*  180.22  -   \n- Others  (26.40)  (182.06)\nIncome tax expense after adjustment of tax impact of non deductible items  2,551.31  2,018.17 \n*Refer footnote of note 33\n31. Gr atuity and other post-employment benefit plans\nA. Defined Contribut ion Plans - General Description\nThe Group has a defined benefit gratuity plan for its employees, governed by the Payment of Gratuity Act, 1972 except for Sandhar \nT echnologies Barcelona. Every employee who has rendered at least five years of continuous service gets a gratuity on departure at the \nrate of fifteen days of last drawn salary for each completed year of service or part thereof in excess of 6 months. The scheme is funded \nwith insurance companies in the form of qualifying insurance policies. Gratuity benefits are valued in accordance with the Payment of \nGratuity Act, 1972.\nThe most recent actuarial valuation of present value of the defined benefit obligation for gratuity were carried out as at 31 March 2022. \nThe present value of the defined benefit obligations and the related current service cost and past service cost, were measured using the \nProjected Unit Credit Method.\nI. Reconciliation of the present value of defined benefit obligation  and the fair value of the plan assets\nParticulars  As at 31 March 2022  As at 31 March 2021\n Liability for gratuity 2,286.50 2,033.29\n Plan asset for gratuity 2,041.45 2,125.68\n Net plan asset (Current): (245.05) 92.39\nII.   Reconciliation of present value of defined benefit obligation:\nParticulars Year ended \n31 Mar 2022Year ended \n31 Mar 2021\nBalance at the beginning of the year 2,033.29 1,631.63\nCurrent service cost 207.07 175.23\nInterest cost 138.67 110.95\nBenefits paid (223.54) (233.24)\nPast service cost including curtailment (gains)/losses - -\nActuarial (gain) / loss on obligation recognised in other comprehensive income 131.01 348.72\nBalance at the end of the year 2,286.50 2,033.29", "start_char_idx": 0, "end_char_idx": 2895, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5d56ac5b-38d3-40ca-bd95-75f561c487c0": {"__data__": {"id_": "5d56ac5b-38d3-40ca-bd95-75f561c487c0", "embedding": null, "metadata": {"page_label": "209", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "aec15d82-d750-4da0-ad76-121ee801b541", "node_type": null, "metadata": {"page_label": "209", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a67d1a2c3069ebdbe6fa4097dbcd16ebc78c2118e17372b409e3509f356ae7d9"}}, "hash": "a67d1a2c3069ebdbe6fa4097dbcd16ebc78c2118e17372b409e3509f356ae7d9", "text": "Sandhar Technologies Limited208\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nIII.  Reconciliation of fair value of plan assets:\nParticulars  Year ended\n31 Mar 2022 Year ended\n31 Mar 2021\nBalance at the beginning of the year 2,125.68 2,157.86\nActual return on plan asset 144.54 146.74\nContribution paid into the plan - -\nBenefits paid (187.71) (220.83)\nActuarial gain / (loss) on plan asset recognised in other comprehensive income (41.06) 41.91\nClosing fair value of plan asset 2,041.45 2,125.68\nIV . Expense recognised in the Statement of Profit and L oss under employee benefits expense:\nParticulars For the year ended\n31 March 2022For the year ended\n31 March 2021\nCurrent service cost 207.07 175.23\nPast service cost - -\nInterest cost (5.88) (35.79)\nExpense recognised in the Statement of Profit and Loss 201.19 139.44\nV . Remeasurement recognised in other comprehensiv e income (OCI)\nParticulars For the year ended\n31 March 2022For the year ended\n31 March 2021\nActuarial gain / (loss) on Defined Benefit Obligation (131.01) (348.73)\nReturn on Plan Assets excluding interest income (41.06) 41.91\nAmount recognised in the Other Comprehensive Income (172.07) (306.82)\nVI. Bifurcation of Actuarial gain/(loss) on Defined benefit obligatio n:\nParticulars For the year ended\n31 March 2022For the year ended\n31 March 2021\nActuarial gain/(loss) on demographic assumption change - (3.04)\nActuarial gain/(loss) due to financial assumption change (106.61) (352.39)\nActuarial gain/(loss) due to experience adjustment 7.38 26.46\nAmount recognised in the Other Comprehensive Income (99.23) (328.97)\nThe principal assumptions used in determining gratuity and compensated absences are as follows:\n(a) Economic assumptio ns\nThe principal assumptions are the discount rate and salary growth rate. The discount rate is based upon the market yields available \non government bonds at the accounting date with a term that matches that of liabilities. Salary increase rate takes into account of \ninflation, seniority, promotion and other relevant factors on long term basis. Valuation assumptions are as follows which have been \nselected by the company.\nParticulars As at 31\nMarch 2022As at\n31 March 2021\nDiscount rate 7.22% p.a. 6.80% p.a.\nInflation rate 5.50% p.a. \u2013 6.00% \np.a.4.50% p.a. \u2013 6.00% \np.a.\nExpected rate of return on assets 7.00% p.a. 7.00% p.a.", "start_char_idx": 0, "end_char_idx": 2457, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "02a6a333-44d0-44b3-aea0-144e6b4f9163": {"__data__": {"id_": "02a6a333-44d0-44b3-aea0-144e6b4f9163", "embedding": null, "metadata": {"page_label": "210", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "66764b04-1f06-4953-b075-869a002185c3", "node_type": null, "metadata": {"page_label": "210", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "25fcb099fc939dc9aa356aa8c5d31ddb7b3bdd34f8b96383cd3af0185bb83117"}}, "hash": "25fcb099fc939dc9aa356aa8c5d31ddb7b3bdd34f8b96383cd3af0185bb83117", "text": "209\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n(b) Dem ographic assumptions\nThe estimates of future salary increases, considered in actuarial valuation, take account of inflation, seniority, promotion and other \nrelevant factors, such as supply and demand in the employment market.\nThe o verall expected rate of return on assets is determined based on the market prices prevailing on that date, applicable to the period \nover which the obligation is to be settled.\nParticulars As at\n31 March 2022As at\n31 March 2021\nMortality table IALM (2012-14) IALM (2012-14)\nRetirement Age 58 years 58 years\nAttrition Rate\nUp to 30 years 10% p.a. 10% p.a.\nFrom 31 to 44 years 3% p.a. 3% p.a.\nAbove 44 years 1% p.a. 1% p.a.\nThe sensitivity analysis above has been determined based on reasonably possible changes of the respective assumptions occurring at \nthe end of the year and may not be representative of the actual change. It is based on a change in the key assumption while holding all \nother assumptions constant.\nParticulars As at 31 March 2022 As at 31 March 2021\nIncrease Decrease Increase Decrease\nDiscount rate (0.5% movement) (97.19) 104.55 (86.86) 93.44\nExpected rate of future salary increase (0.5% \nmovement)101.18 (95.27) 91.17 (85.84)\nSensitivities due to mortality and withdrawals are not material and hence impact of change not calculated.\nSensitivities as to rate of inflation, rate of increase of pensions in payment, rate of increase of pensions before retirement and life \nexpectancy are not applicable being a lump sum benefit on retirement.\nGratuity expense expected to be incurred in the next year is Rs. 247.32 Lacs (previous year Rs. 187.82 Lacs).\n\u00acExpected maturity analysis:\nParticulars As at\n31 March 2022As at\n31 March 2021\nLess than 1 year 140.65 138.14\n1-2 years 137.23 90.32\n2-5 years 498.31 430.49\nMore than 5 years 1,508.86 1,374.34\nOther long-term employee benefits:\nDuring the year ended 31 March 2022, the Company has incurred an expense on compensated absences amounting to Rs. 162.20 lacs \n(previous year Rs. 140.85 lacs). The Company determines the expense for compensated absences basis the actuarial valuation of present \nvalue of the obligation, using the Projected Unit Credit Method.", "start_char_idx": 0, "end_char_idx": 2357, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "476bab57-3291-418d-945a-e398b6afaa24": {"__data__": {"id_": "476bab57-3291-418d-945a-e398b6afaa24", "embedding": null, "metadata": {"page_label": "211", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5d766977-5a8e-46f1-8e66-2725ebca083d", "node_type": null, "metadata": {"page_label": "211", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "669f6c037e4d9b20e0d9dafc23af09331694f79762461c6ca61321751779c508"}, "3": {"node_id": "b5db471a-821d-465b-a022-b17f0e450cf3", "node_type": null, "metadata": {"page_label": "211", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4690a61f5d2ad0773f1f5bd937eca7677bd6755a86aaa3a124b9f143182ce7c9"}}, "hash": "69911d8079ec6c258b6f21e93ed504beed3aac16df13955dfaa7132981703aa8", "text": "Sandhar Technologies Limited210\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n32. Contingent liabilities and commitments (to the e xtent not provided for)\nA. Capital co mmitments\nParticulars 31 March 2022 31 March 2021\nEstimated amount of contracts remaining to be executed on capital account (net of advances) and \nnot provided for14,563.11 1,778.11\nThe Company has purchased a land at Pune wherein the Company shall commence the construction on the land and commence \nproduction within three years from the date of sub lease deed.\nB. Contingen t liabilities\nClaims against the Group not acknowledged as debts*:\nParticulars 31 March 2022 31 March 2021\na. Claims against the Company not acknowledged as debts*\n- Service tax matters (refer note A below) 310.55 311.03\n- Income tax matters (refer note B below) 259.08 169.08\n- Demand notice against Land (Chakan & Pathredi) (refer note C below) 837.52 837.52\n- Other matters 53.44 61.55\nb. Guarantees given by the Company (refer note D below) 3,715.50 1,720.13\n* It is not practicable for the Company to estimate the timings of cash outflows, if any, in respect of the above pending resolution of the respective proceedings as it\nis determinable only on receipt of judgements / decisions pending with various forums/ a uthorities.\ni) Show cause notice received in respect of credit taken on freight outward for the period 2005-2006, 2016-17 and 2017-18. The reply has been submitted and \npersonal hearing is awaited with Assistant Commissioner, Central Excise. The amount involved is Rs. 11.73 (31 March, 2021: Rs. 12.21).\nii) Show cause notice received in respect of credit taken on manpower supply for the period 2005-2006 to 2014-15 (up to Feb-15). The matter is pending for personal \nhearing with the Additional Commissioner, Commissioner, and Joint Commissioner, Central Excise. The amount involved is Rs. 261.07 (31 March, 2021: Rs. 261.07).\niii) Show cause notice received in respect of credit taken on the Services on Commercial and Industrial construction work for the period 2009-2010. The matter is \npending with Additional Commissioner, Central Excise and CESTAT, Chandigarh. The amount involved is Rs. 2.11  (31 March 2021: Rs.2.11).\niv) Show cause notices received in respect of credit taken on outdoor catering & courier services for the period 2010-2011. The matter is pending with the \nSuperintendent and Deputy Commissioner, Central excise. The amount involved is Rs.0.50 (31 March 2021: Rs. 0.50).\nv) Show cause notices received in respect of credit taken on various services such clearing and forwarding agency services, Construction and industrial Construction, \nrepair & maintenance, travel agent, pandal, authorized service station & outward freight, for the period 2004-05 to 2016-17 (up to Mar-2017). The personal hearing \nattended & final order awaited from Assistant Commissioner, LTU New Delhi. The amount involved is Rs. 35.14  (31 March 2021: Rs. 35.14).\nNote B:\n i) In respect of assessment year 2013-14, demand was issued against expenses disallowed under section 35(2AB) for which deduction \nunder Chapter-VIA was claimed. The appeal has been filed with ITAT. The amount involved is Rs. 64.54 (31 March 2021: Rs. 64.54)\nii) In respect of assessment year 2014-15, demand was issued against expenses disallowed under section 35(2AB) for which deduction \nunder Chapter-VIA was claimed. The appeal has been filed with ITAT. The amount involved is Rs. 3.12 (31 March 2021: Rs. 3.12)\niii) In respect of assessment year 2015-16 demand was issued against certain expenses disallowed under section 35(2AB), 14A etc. The", "start_char_idx": 0, "end_char_idx": 3706, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b5db471a-821d-465b-a022-b17f0e450cf3": {"__data__": {"id_": "b5db471a-821d-465b-a022-b17f0e450cf3", "embedding": null, "metadata": {"page_label": "211", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5d766977-5a8e-46f1-8e66-2725ebca083d", "node_type": null, "metadata": {"page_label": "211", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "669f6c037e4d9b20e0d9dafc23af09331694f79762461c6ca61321751779c508"}, "2": {"node_id": "476bab57-3291-418d-945a-e398b6afaa24", "node_type": null, "metadata": {"page_label": "211", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "69911d8079ec6c258b6f21e93ed504beed3aac16df13955dfaa7132981703aa8"}}, "hash": "4690a61f5d2ad0773f1f5bd937eca7677bd6755a86aaa3a124b9f143182ce7c9", "text": "was issued against certain expenses disallowed under section 35(2AB), 14A etc. The \nappeal has been filed with ITAT. The amount involved is Rs. 11.80 (31 March 2021: Rs.11.80).\niv) In respect of assessment year 2016-17 demand was issued against certain expenses disallowed under section 35(2AB), 14A etc. The \nappeal has been filed with ITAT. The amount involved is Rs. 2.50 (31 March 2021: Rs. 2.50).\nv) In respect of assessment year 2014-15 demand was issued for penalty procedding. The appeal has been filed with CIT-(Appeal)-22. The \namount involved is Rs. 3.12 (31 March 2021: Rs. 3.12).\nvi) In respect of assessment year 2017-18 demand was issued for depreciation on Intangible asset, disallowance u/s 14A, disallowance on \nmembership fee, sponsorship fee and bad debt. The appeal has been filed with CIT (Appeal-22). The amount involved is Rs. 19.40 (31 \nMarch 2021: Rs. 19.40).\nvii) In respect of assessment year 2016-17 demand was issued for disallowance of MAT credit. The appeal has been filed with ITAT. The \namount involved is Rs. 63.14 (31 March 2021: Rs. 63.14).\nviii) In respect of assessment year 2018-19 demand was issued for disallowance of provident fund and ESI expenses. The correction has", "start_char_idx": 3624, "end_char_idx": 4835, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "63bb76ae-4d44-42fa-95ae-ba2867a8380e": {"__data__": {"id_": "63bb76ae-4d44-42fa-95ae-ba2867a8380e", "embedding": null, "metadata": {"page_label": "212", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "92086014-7f14-4739-9c36-fa436163dfdf", "node_type": null, "metadata": {"page_label": "212", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "3c05e37de9b3c58411e7fe9d7255a3ac99903d611a0643cfcea2e0745526a6e5"}}, "hash": "3c05e37de9b3c58411e7fe9d7255a3ac99903d611a0643cfcea2e0745526a6e5", "text": "211\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nbeen filed and amount involved is Rs. 1.46 (31 March 2021: Rs. 1.46).\nix) In the respect of assessment year 2013-14 demand was issued for concealment of income u/s 171(1)(c). The appeal has been filed with \nCIT (Appeal). The amount involved is Rs.64.54 (31 March 2021: NIL).\nx) In the respect of assessment year 2015-16 demand was issued for concealment of income u/s 171(1)(c). The appeal has been filed with CIT \n(Appeal). The amount involved is Rs.16.89 (31 March 2021: NIL).\nxi) In the respect of assessment year 2016-17 demand was issued for concealment of income u/s 171(1)(c). The appeal has been filed with \nCIT (Appeal). The amount involved is Rs.7.42 (31 March 2021: NIL).\nxii) In the respect of assessment year 2016-17 demand was issued for concealment of income u/s 170A. The appeal has been filed with CIT \n(Appeal). The amount involved is Rs.1.15 (31 March 2021: NIL).\nNote C:\ni) In respect of Pathredi Land, Rajasthan State Industrial Development and Investment Corporation has issued a letter dated October 23, \n2015 whereby demand of Rs. 761.04 has been raised for allowing a time extension for making additional investment in the project on \nland allotted to the Company (31 March 2021: Rs. 761.04). The Company has filed a request letter to waive off the same.\nii) In respect of Chakan Land, Maharashtra Industrial Development Corporation has issued a letter dated March 3, 2015, asking Company \nto pay an additional amount aggregating to Rs. 76.48 for a further time extension (31 March 2021: Rs. 76.48). The Company is in process to file the waiver letter to Maharashtra Industrial Development Corporation. \nBased on the status of cases and as advised by Company\u2019s tax/legal advisors, wherever applicable, the management believes that \nthe Company has strong chance of success and hence no provision against matters disclosed in \u201cClaims against the Company not acknowledged as debts\u201d are considered necessary.\nNote D:\nIn rela tion to 32(2) above guarantee given by the Company:\nT o facilitate grant of financing facilities to the Company\u2019s Joint Ventures Subsidiaries and others, Company has given Corporate \nGuarantees to banks. As at the year-end, the outstanding Corporate Guarantee/Stand by-Letter of Credits/ bank guarantees so given amounts to Rs. 3,715.50 (31 March 2021: Rs. 1,720.13", "start_char_idx": 0, "end_char_idx": 2498, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "92f598b5-d817-4a17-8c9c-3b1080efd3b4": {"__data__": {"id_": "92f598b5-d817-4a17-8c9c-3b1080efd3b4", "embedding": null, "metadata": {"page_label": "213", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "e52dafbe-35e2-4db4-b26d-764efe41a060", "node_type": null, "metadata": {"page_label": "213", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "fbecf43b48b17e9df1f9ca84a5a3214172d95d83430ae0cc83e0f2760fbfcc3d"}}, "hash": "fbecf43b48b17e9df1f9ca84a5a3214172d95d83430ae0cc83e0f2760fbfcc3d", "text": "Sandhar Technologies Limited212\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n33. Related P arty Transactions\nA. F or the purpose of these financial statements, parties are considered to be related to the Company, if the Company has the ability, \ndirectly or indirectly, to control the party or exercise significant influence over the party in making financial and operating decisions, or \nvice versa, or where the Company and the party are subject to common control or common significant influence. Related parties may be \nindividuals or other entities.\nJoint Ventures: Indo T oolings Private Limited (exit from JV w.e.f. 9th October \n2020)\nSandhar Han Sung T echnologies Private LimitedJinyoung Sandhar Mechatronics Private Limited\nSandhar Amkin Industries Private Limited\nSandhar Whetron Electronics Private Limited\nKwangsung Sandhar T echnologies Private Limited\nSandhar Han shin Auto T echnologies LimitedWinnercom Sandhar T echnologies Private LimitedSandhar Automotive Systems Private Limited (formerly known \nas Sandhar Daewha Automotive Systems Private Limited) (joint \nventure up-to 27 December 2021)\nSandhar Auto Castings Private Limited (formerly known as \nSandhar Daeshin T echnologies Private Limited) (joint venture \nup-to 30 September 2021)\nKwangsung Sandhar Automotive Systems Private Limited\nSandhar Ecco Green Energy Private Limited (under voluntary \nliquidation)\nSandhar Daeshin Auto Systems Private Limited (under strike-off)\nSandhar Han Shin Automotive Private Limited (under strike-off)\nSandhar Auto Electric T echnologies Private Limited (joint venture \nup-to 27 December 2021)\nSandhar Autotech Private Limited (joint venture up-to 27 \nDecember 2021) (under strike-off)\nEnterprises over which KMP/ relatives of Key Managerial \nPersonnel are able to exercise control/ significant influence with whom transactions have undertaken during the year:Sandhar Info systems Limited\nSandhar Estate Private Limited\nJubin Finance and Investment Limited\nHaridwar Estates Private Limited\nSwaran Enterprises (Mrs. Santosh Davar is a Partner)\nShorah Realty LLPRico Auto Industries Private LimitedKhaitan & Co LLP", "start_char_idx": 0, "end_char_idx": 2235, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "40ae77e1-3167-44fa-be0d-6befce9a9012": {"__data__": {"id_": "40ae77e1-3167-44fa-be0d-6befce9a9012", "embedding": null, "metadata": {"page_label": "214", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6da2e999-4c69-45b1-9654-f340db80c0a8", "node_type": null, "metadata": {"page_label": "214", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "abfb53ae658f36d9ec0eaf3e6cd0859e44439915efd55cc0cc2d1083780ebc3b"}}, "hash": "abfb53ae658f36d9ec0eaf3e6cd0859e44439915efd55cc0cc2d1083780ebc3b", "text": "213\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nKey Managerial Personnel: Mr. Jayant Davar (Co-Chairman and Managing Director),\nMr. Arvind Joshi (Whole Time Director, C.F.O. & Company \nSecretary) (resigned w.e.f. 10 May 2020)\nMr. Narender Kumar Dogra (C.F.O.) (appointed w.e.f. 11 May \n2020) (resigned w.e.f. 31 July 2020)\nMr. Puru Aggarwal (Chief Financial Officer appointed w.e.f. 1 \nAugust 2020) \n(Whole Time Director w.e.f. 6 November 2020) (resigned w.e.f. 26 \nFebruary 2021)\nMr. Yashpal Jain (Chief Financial Officer) (appointed w.e.f. 16 \nMarch 2021)\nMs. Komal Malik (Company Secretary) (appointed w.e.f. 6 \nNovember 2020)\nMs. Subhi Gupta (Company Secretary) (appointed w.e.f. 11 May \n2020) (resigned w.e.f. 6 November 2020)\nMr. Arvind Kapur (Non-Executive Independent Director)\nMr. Bharat Anand (Non-Executive Independent Director)\nIndividual owning an interest in the voting power of reporting \nenterprise that gives them control/ significant influence over \nthe Company:Mr. Jayant Davar\nRelatives of Key Managerial Personnel and relatives of \nIndividual owning an interest in the voting power of reporting \nenterprise that gives them control/ significant influence over \nthe Company with whom transactions have undertaken during \nthe year:Mr. D. N. Davar -(Chairman)\nMrs. Monica Davar \nMr. Neel Jay Davar\nMrs. Santosh Davar,\nMrs. Poonam Juneja,\nMrs. Urmila Joshi\nMrs. Mi nakshi Aggarwal\nB. The following table provides the total amount of transactions that have been entered into with related parties for the relevant \nfinancial year.\nNature of \ntransactionName of related party Relationship For the year ended  \n31 March 2022For the year ended  \n31 March 2021\n Purchase of \nGoodsSwaran Enterprises Enterprises over which relatives of Key \nManagerial Personnel are able to exercise \ncontrol/ significant influence3,373.13 2,676.12\nSandhar Automotive Systems \nPrivate Limited (Formally \nknown as Sandhar Daewha \nAutomotive Systems Private \nLimited)Joint Venture of Reporting Enterprises 635.74 332.06\nSandhar Han Sung \nT echnologies Private LimitedJoint Venture of Reporting Enterprises 350.66 230.56\nSandhar Whetron Electronics \nPrivate LimitedJoint Venture of Reporting Enterprises 55.40 13.89\nSandhar Amkin Industries \nPrivate LimitedJoint Venture of Reporting Enterprises 84.88 34.64", "start_char_idx": 0, "end_char_idx": 2434, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4f4fa128-5673-4565-a820-148c2990758e": {"__data__": {"id_": "4f4fa128-5673-4565-a820-148c2990758e", "embedding": null, "metadata": {"page_label": "215", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6f7f5c61-2c3f-4d0b-9bdf-86740ee6c048", "node_type": null, "metadata": {"page_label": "215", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8a4a230b3a22ca0954fa90cfab26ad6362af087b1166d1a76999ae4aa3236bb8"}}, "hash": "8a4a230b3a22ca0954fa90cfab26ad6362af087b1166d1a76999ae4aa3236bb8", "text": "Sandhar Technologies Limited214\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nNature of \ntransactionName of related party Relationship For the year ended  \n31 March 2022For the year ended  \n31 March 2021\nSale of \ngoodsSandhar Han Sung \nT echnologies Private LimitedJoint Venture of Reporting Enterprises 36.51 27.05\nSandhar Automotive Systems \nPrivate Limited (Formally \nknown as Sandhar Daewha \nAutomotive Systems Private \nLimited)Joint Venture of Reporting Enterprises 832.88 -\nSandhar Amkin Industries \nPrivate LimitedJoint Venture of Reporting Enterprises 158.77 138.27\nSwaran Enterprises Enterprises over which relatives of Key \nManagerial Personnel are able to exercise \ncontrol/ significant influence2.80 1.61\nRico Auto Industries Limited Enterprises over which relatives of Key \nManagerial Personnel are able to exercise \ncontrol/ significant influence28.97 55.98\nSale of \nProperty, \nPlant and \nEquipmentKwangsung Sandhar \nAutomotive Systems Private \nLimitedJoint Venture of Reporting Enterprises - 3.46\nSandhar Han Shin Auto \nT echnologies Private LimitedJoint Venture of Reporting Enterprises - 0.83\n Purchase \nof Property, \nPlant and \nEquipmentIndo T oolings Private Limited Joint Venture of Reporting Enterprises - 3.09\nSandhar Ecco Green Energy \nPrivate LimitedJoint Venture of Reporting Enterprises - 0.17\nReimburse -\nment of \nexpenses \nfromSandhar Han Sung \nT echnologies Private Limited Joint Venture of Reporting Enterprises 63.47 100.27\nSandhar Infosystems Limited Enterprises under Common control with \nthe Reporting Enterprises- 0.01\nSandhar Ecco Green Energy \nPrivate LimitedJoint Venture of Reporting Enterprises - 0.13\nJinyoung Sandhar \nMechatronics Private LimitedJoint Venture of Reporting Enterprises 8.68 19.82\nSandhar Automotive Systems \nPrivate Limited (Formally \nknown as Sandhar Daewha \nAutomotive Systems Private \nLimited)Joint Venture of Reporting Enterprises 65.18 7.80\nSandhar Amkin Industries Pvt \nLimitedJoint Venture of Reporting Enterprises 48.70 23.94\nSandhar Whetron Electronics \nPrivate LimitedJoint Venture of Reporting Enterprises 13.33 49.37\nWinnercom Sandhar \nT echnologies Private LimitedJoint Venture of Reporting Enterprises 15.69 16.65\nKwangsung Sandhar \nAutomotive Systems Private \nLimitedJoint Venture of Reporting Enterprises 16.21 2.78\nReimburse -\nment of \nexpenses \nfromSandhar Han Shin Auto \nT echnologies Private LimitedJoint Venture of Reporting Enterprises 11.40 39.81\nKwangsung Sandhar \nT echnologies Private LimitedJoint Venture of Reporting Enterprises 0.17 7.50", "start_char_idx": 0, "end_char_idx": 2639, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "87fc1bbf-4f3e-4a73-a58a-9fc0e24e8d23": {"__data__": {"id_": "87fc1bbf-4f3e-4a73-a58a-9fc0e24e8d23", "embedding": null, "metadata": {"page_label": "216", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c116c021-6695-4d27-af32-967754f81c7e", "node_type": null, "metadata": {"page_label": "216", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f73024bf464ca6efd284ceff606dd459ee0d890118014363e8f59288cc6d90fa"}}, "hash": "f73024bf464ca6efd284ceff606dd459ee0d890118014363e8f59288cc6d90fa", "text": "215\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nNature of \ntransactionName of related party Relationship For the year ended  \n31 March 2022For the year ended  \n31 March 2021\nLease \nrentals \n(including \nservice tax/ \nGST) paid toSandhar Estates Private Limited Enterprises under Common control  with \nthe Reporting Enterprises 32.70 32.70\nJubin Finance & Investment \nLimited Enterprises under Common control  with \nthe Reporting Enterprises 268.36 290.72\nUrmila Joshi Key Managerial Personnel & their relatives - 0.51\nMinakshi Aggarwal Key Managerial Personnel & their relatives - 49.64\nJayant Davar Key Managerial Personnel & their relatives 8.05 7.89\nShorah Realty LLP Enterprises over which relatives of Key \nManagerial Personnel are able to exercise \ncontrol/ significant influence0.59 0.71\nLease \nrentals   \nreceived \nfromWinnercom Sandhar \nT echnologies Private LimitedJoint Venture of Reporting Enterprises 28.20 26.36\nSandhar Han Sung \nT echnologies Private LimitedJoint Venture of Reporting Enterprises 11.60 23.04\nSandhar Automotive Systems \nPrivate Limited (Formally \nknown as Sandhar Daewha \nAutomotive Systems Private \nLimited)Joint Venture of Reporting Enterprises 0.14 0.28\nSandhar Whetron Electronics \nPrivate LimitedJoint Venture of Reporting Enterprises 20.16 12.60\nDividend \nReceived \nfromIndo T oolings Private Limited Joint Venture of Reporting Enterprises - 113.05\nServices \nreceived \nfromSandhar Han Sung \nT echnologies Private LimitedJoint Venture of Reporting Enterprises 3.56 3.53\nIndo T oolings Private Limited Joint Venture of Reporting Enterprises - 0.69\nKhaitan & Co LLP Enterprises over which relatives of Key \nManagerial Personnel are able to exercise \ncontrol/ significant influence4.50 2.46\nService \nGivenSandhar Amkin Industries \nPrivate LimitedJoint Venture of Reporting Enterprises 22.25 -\nSandhar Whetron Electronics \nPrivate LimitedJoint Venture of Reporting Enterprises 59.15 17.02\nInterest \nReceivedSandhar Automotive Systems \nPrivate Limited (Formally \nknown as Sandhar Daewha \nAutomotive Systems Private \nLimited)Joint Venture of Reporting Enterprises 13.73 14.78\nSandhar Amkin Industries \nPrivate LimitedJoint Venture of Reporting Enterprises 25.44 28.50\nKwangsung Sandhar \nAutomotive Systems Private \nLimitedJoint Venture of Reporting Enterprises 1.91 0.58\nKwangsung Sandhar \nT echnologies Private LimitedJoint Venture of Reporting Enterprises - 1.07\nManagerial \nremunera -\ntionJayant Davar Key Managerial Personnel & their relatives 457.43 459.27\nPuru Aggarwal Key Managerial Personnel & their relatives - 69.50\nYashpal Jain Key Managerial Personnel & their relatives 105.83 5.25\nKomal Malik Key Managerial Personnel & their relatives 23.79 9.27\nSubhi Gupta Key Managerial Personnel & their relatives - 2.44\nArvind Joshi Key Managerial Personnel & their relatives - 7.20\nNarender Kumar Dogra Key Managerial Personnel & their relatives - 7.86", "start_char_idx": 0, "end_char_idx": 3024, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "13f65844-b466-4fe1-bcc4-6dd4aedbd94f": {"__data__": {"id_": "13f65844-b466-4fe1-bcc4-6dd4aedbd94f", "embedding": null, "metadata": {"page_label": "217", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5a7ba596-10b2-4b1d-972d-8678aab9a5d1", "node_type": null, "metadata": {"page_label": "217", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "9704a0e155ed46cf46d81b03ffbf2b4328644aa3324d334709cf1dca9a9d0332"}}, "hash": "9704a0e155ed46cf46d81b03ffbf2b4328644aa3324d334709cf1dca9a9d0332", "text": "Sandhar Technologies Limited216\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nNature of \ntransactionName of related party Relationship For the year ended  \n31 March 2022For the year ended  \n31 March 2021\nDividend \npaidJayant Davar Key Managerial Personnel & their relatives 282.04 627.80\nOthers Enterprises under Common control  with \nthe Reporting Enterprises 46.40 102.42\nOthers Key Managerial Personnel & their relatives 52.80 117.33\nInvestment \nmade in \nJV\u2019s and \nsubsidiariesSandhar Han Sung \nT echnologies  Private LimitedJoint Venture of Reporting Enterprises 102.26 254.93\nJinyoung Sandhar \nMechatronics Private LimitedJoint Venture of Reporting Enterprises - 436.80\nSandhar Automotive Systems \nPrivate Limited (Formally \nknown as Sandhar Daewha \nAutomotive Systems Private \nLimited)Joint Venture of Reporting Enterprises 48.85 120.00\nSandhar Amkin Industries Pvt \nLtdJoint Venture of Reporting Enterprises 1,130.00 700.00\nKwangsung Sandhar \nT echnologies Private LimitedJoint Venture of Reporting Enterprises - 898.85\nKwangsung Sandhar \nAutomotive Systems Private \nLimitedJoint Venture of Reporting Enterprises 98.66 -\nSandhar Whetron Electronics \nPrivate LimitedJoint Venture of Reporting Enterprises 146.04 149.34\nSandhar Han Shin Auto \nT echnologies Private LimitedJoint Venture of Reporting Enterprises - 75.00\nSandhar Daeshin T echnologies \nPrivate LimitedJoint Venture of Reporting Enterprises 0.0001 1.00\nLoan & \nAdvances \nGiven toSandhar Automotive Systems \nPrivate Limited (Formally \nknown as Sandhar Daewha \nAutomotive Systems Private \nLimited)Joint Venture of Reporting Enterprises 52.38 105.44\nSandhar Amkin Industries \nPrivate LimitedJoint Venture of Reporting Enterprises 264.05 505.00\nKwangsung Sandhar \nAutomotive Systems Private \nLimitedJoint Venture of Reporting Enterprises 100.00 95.00\nKwangsung Sandhar \nT echnologies Private LimitedJoint Venture of Reporting Enterprises - 165.00", "start_char_idx": 0, "end_char_idx": 2025, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a018e882-d8e7-45a7-b36e-ed8834666fe7": {"__data__": {"id_": "a018e882-d8e7-45a7-b36e-ed8834666fe7", "embedding": null, "metadata": {"page_label": "218", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "40e80e34-3697-4036-a68b-eb9fe74a8fac", "node_type": null, "metadata": {"page_label": "218", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "fc36d3d597d477472027b662ce74df0f3bdfbfc4c317ad3901d8658d150827cc"}}, "hash": "fc36d3d597d477472027b662ce74df0f3bdfbfc4c317ad3901d8658d150827cc", "text": "217\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nNature of \ntransactionName of related party Relationship For the year ended  \n31 March 2022For the year ended  \n31 March 2021\nOutstanding \nReceivableSandhar Han Sung \nT echnologies Private LimitedJoint Venture of Reporting Enterprises - 11.13\nHaridwar Estates Private \nLimitedEnterprises under Common control  with \nthe Reporting Enterprises 130.77 130.77\nJinyoung Sandhar \nMechatronics Private LimitedJoint Venture of Reporting Enterprises 0.01 0.10\nSandhar Automotive Systems \nPrivate Limited (Formally \nknown as Sandhar Daewha \nAutomotive Systems Private \nLimited)Joint Venture of Reporting Enterprises 220.82 214.54\nSandhar Amkin Industries \nPrivate Limited Joint Venture of Reporting Enterprises 9.71 509.74\nSandhar Whetron Electronics \nPrivate LimitedJoint Venture of Reporting Enterprises 10.54 1.09\nKwangsung Sandhar \nT echnologies Private LimitedJoint Venture of Reporting Enterprises 0.17 -\nKwangsung Sandhar \nAutomotive Systems Private \nLimitedJoint Venture of Reporting Enterprises 1.88 0.24\nSandhar Han Shin Auto \nT echnologies Private LimitedJoint Venture of Reporting Enterprises 0.05 0.12\nJoint \nVenture of \nReporting \nEnterprisesWinnercom Sandhar \nT echnologies Private LimitedJoint Venture of Reporting Enterprises 3.11 -\nRico Auto Industries Limited Enterprises over which relatives of Key \nManagerial Personnel are able to exercise \ncontrol/ significant influence3.33 15.07\nOutstanding \nPayableSwaran Enterprises Enterprises over which relatives of Key \nManagerial Personnel are able to exercise \nsignificant influence381.89 373.29\nShorah Realty LLP Enterprises over which relatives of Key \nManagerial Personnel are able to exercise \nsignificant influence0.12 -\nSandhar Han Sung \nT echnologies Private Limited Joint Venture of Reporting Enterprises 35.70 -\nWinnercom Sandhar \nT echnologies Private LimitedJoint Venture of Reporting Enterprises - 0.05\n Security \ndeposit \ngiven toSandhar Estates Private Limited Enterprises under Common control  with \nthe Reporting Enterprises 36.00 36.00\nJubin Finance & Investment \nLimitedEnterprises under Common control  with \nthe Reporting Enterprises 98.88 98.88\nSecurity \ndeposit \nreceivedWinnercom Sandhar \nT echnologies Private LimitedJoint Venture of Reporting Enterprises 5.97 5.97\nCorporate \nguarantee/\nstand by \nletter of \ncredit given \ntoSandhar Han Sung \nT echnologies Private  LimitedJoint Venture of Reporting Enterprises 1,744.27 919.69\nSandhar Amkin Industries \nPrivate LimitedJoint Venture of Reporting Enterprises 1,890.95 700.00\nManagerial \nRemunera -\ntion PayableJayant Davar Key Managerial Personnel & their relatives 325.40 361.82\nYashpal Jain Key Managerial Personnel & their relatives 8.40 5.25\nKomal Malik Key Managerial Personnel & their relatives 1.87 1.79", "start_char_idx": 0, "end_char_idx": 2925, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a2e56c6e-b379-4dac-8449-99a324beb381": {"__data__": {"id_": "a2e56c6e-b379-4dac-8449-99a324beb381", "embedding": null, "metadata": {"page_label": "219", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "07778100-5414-4580-b917-630ce37831f3", "node_type": null, "metadata": {"page_label": "219", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7e06af6ab4e6609d353b1fb808454bcb302455175f655a49551ec0404c99d77c"}, "3": {"node_id": "096f27a8-f0e3-4cd9-8095-fb08a8aa17ed", "node_type": null, "metadata": {"page_label": "219", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4acd0928b742091ad2de8c841e0b0601c0694b5426c4babeafc1ebd59d0900b8"}}, "hash": "5e80eef48cd0893692ab8bfb5381d61896224191edebc0f6b2ecdcd4844a0cdd", "text": "Sandhar Technologies Limited218\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nNature of \ntransactionName of related party Relationship For the year ended  \n31 March 2022For the year ended  \n31 March 2021\nInvestment \nin JV\u2019s and \nsubsidiaries  Sandhar Han Sung \nT echnologies Private LimitedJoint Venture of Reporting Enterprises 1956.44 1,854.18\nSandhar Ecco Green Energy \nPrivate Limited*Joint Venture of Reporting Enterprises 222.48 222.48\nJinyoung Sandhar \nMechatronics Private Limited@Joint Venture of Reporting Enterprises 1,336.87 1,336.87\nSandhar Automotive Systems \nPvt Ltd (formerly known as \nDaewha Automotive System \nPvt Ltd)#Joint Venture of Reporting Enterprises - 1,617.31\nSandhar Amkin Industries \nPrivate LtdJoint Venture of Reporting Enterprises 2,662.00 1,532.00\nSandhar Daeshin Auto Systems \nPrivate Limited***Joint Venture of Reporting Enterprises 1.07 1.07\nSandhar Whetron Electronics \nPrivate LimitedJoint Venture of Reporting Enterprises 978.45 832.41\nWinnercom Sandhar \nT echnologies Private LimitedJoint Venture of Reporting Enterprises 400.00 400.00\nSandhar Han Shin Automotive \nPrivate Limited**Joint Venture of Reporting Enterprises - 1.00\nSandhar Auto Castings Private \nLimited (formerly known as \nSandhar Daeshin T echnologies \nPrivate Limited)Joint Venture of Reporting Enterprises - 1.00\nSandhar Han Shin Auto \nT echnologies Private LimitedJoint Venture of Reporting Enterprises 275.00 275.00\nKwangsung Sandhar \nT echnologies Private LimitedJoint Venture of Reporting Enterprises 1,008.37 1,008.37\nKwangsung Sandhar \nAutomotive Systems Private \nLimitedJoint Venture of Reporting Enterprises 98.66\n@During the year ended 31 March 2022, the company performed an impairment assessment of its investment in equity shares and \npreference shares of Jinyoung Sandhar Mechatronics Private Limited to compute the fair value of its investment. Based on management\u2019s \nassessment, as the fair value of the investment was lower than the carrying amount of the investment, an impairment charge of Rs. 110.36 \nLacs was recognized in the standalone financial statements.\n* During the year ended 31 March 2020, the Company noted an impairment trigger on account of proposed discontinuation of business in its \njoint venture company (\u2018Sandhar Ecco Green Energy Private Limited\u2019). Company performed an impairment assessment of its investment in \nequity shares of Sandhar Ecco Green Energy Private Limited to compute the fair value of its investment. Based on management\u2019s assessment, \nas the fair value of the investment was lower than the carrying amount of the investment, an impairment charge of Rs. 69.20 Lacs (31 March \n2019 Rs. 74.08 Lacs) was recognized in the consolidated financial statements. In absence of visibility of business in the joint venture, the \nfinancial statements of the JV have been prepared on non-going concern basis, where the assets and liabilities have been disclosed as a \nrealizable basis. During the current year the Investment in joint venture has been shown at the realisable value.\n**During the year ended 31 March 2021, Sandhar Han Shin Automotive Private Limited, a joint venture of the company was struck off under \nsection 248 of the Companies Act, 2013. Hence company noted an impairment of investment amounting Rs. 1.00 Lacs.\n***During the year ended 31 March 2022, Sandhar Daeshin Auto Systems Private Limited, a joint venture of the company and Sandhar \nStrategic Systems Private Limited, a wholly owned subsidiary of the company was struck off under section 248 of the Companies Act, 2013. \nHence company noted an impairment of investment amounting Rs. 2.07 Lacs.\n#The Company owned 52.18% shareholding in joint venture Sandhar Automotive Systems Private Limited (formerly known", "start_char_idx": 0, "end_char_idx": 3851, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "096f27a8-f0e3-4cd9-8095-fb08a8aa17ed": {"__data__": {"id_": "096f27a8-f0e3-4cd9-8095-fb08a8aa17ed", "embedding": null, "metadata": {"page_label": "219", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "07778100-5414-4580-b917-630ce37831f3", "node_type": null, "metadata": {"page_label": "219", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7e06af6ab4e6609d353b1fb808454bcb302455175f655a49551ec0404c99d77c"}, "2": {"node_id": "a2e56c6e-b379-4dac-8449-99a324beb381", "node_type": null, "metadata": {"page_label": "219", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "5e80eef48cd0893692ab8bfb5381d61896224191edebc0f6b2ecdcd4844a0cdd"}}, "hash": "4acd0928b742091ad2de8c841e0b0601c0694b5426c4babeafc1ebd59d0900b8", "text": "shareholding in joint venture Sandhar Automotive Systems Private Limited (formerly known as Sandhar \nDaewha Automotive Systems Private Limited) and has purchased the remaining 47.82% stake from joint venture partner for Rs. 48.84 \nLacs on 28 December 2021 through share purchase deed. Accordingly, Sandhar Automotive Systems Private Limited (formerly known as \nSandhar Daewha Automotive Systems Private Limited) becomes wholly owned subsidiary w.e.f. 28 December 2021. The Company has \nrecognised a tax of Rs 180.22 Lacs on net gain on acquisition of shares as per Income T ax Act, 1961.", "start_char_idx": 3763, "end_char_idx": 4350, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3d239fe3-a6d9-4946-9241-17f52b4a5cc2": {"__data__": {"id_": "3d239fe3-a6d9-4946-9241-17f52b4a5cc2", "embedding": null, "metadata": {"page_label": "220", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "50c3801c-adcb-4944-ad11-baf30c5881e2", "node_type": null, "metadata": {"page_label": "220", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8b0566b60f356a43fb6961f488a3cc935429b1e0f301cdc9c602b8950c084a93"}}, "hash": "8b0566b60f356a43fb6961f488a3cc935429b1e0f301cdc9c602b8950c084a93", "text": "219\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nAt the date of acquisition, the fair value of investment exceeds its carrying value by Rs. 1.67 Lacs and the same is recognized in statement of \nprofit and loss.\nThe acquisition date fair value of net assets acquired is Rs. 2,006.36 Lacs which exceeds the cost of investments (including consideration \ntransferred) amounting to Rs 1,101.64 Lacs. Accordingly, the Company has recognized a gain on bargain purchase of Rs. 904.72 Lacs in other \ncomprehensive income and transfer the same directly to Capital Reserve.\nThe total amount of revenue and loss of acquired Company recognized in consolidated financial statements from the date of acquisition is Rs. \n9.93 Lacs and Rs. 30.76 Lacs respectively.\nThe major assets/liabilities acquired on the date of acquisition and is included in consolidated financial statements are as follows: -\nParticulars Amount\nProperty, plant and equipment (at fair value) 1,769.52\nDeferred tax assets 383.48\nTrade receivables 231.11\nOther assets 457.07\nT otal Assets (A) 2,841.18\nTrade payables 596.74\nOther liabilities 238.08\nT otal Liabilities (B) 834.82\nNet Assets (C = A-B) 2,006.36\nLess: Fair  value of Investment on date of investment 1,052.80\nLess: Acquisition value of interest of JV partner 48.84\nT otal (D) 1,101.64\nNet Gain recognized in other comprehensive income (C-D) 904.72\nThe fair value of the trade receivables amounts to Rs 231 Lacs. None of the trade receivables is credit impaired and it is expected that the \nfull contractual amounts can be collected.\nC. T erms and conditions of transactions with related parties\nAll transactions with these related parties are priced on arm\u2019s length basis and resulting outstanding balances at the year-end are \nunsecured and interest free and are to be settled in cash. The Company has not recorded any impairment of receivables relating to \namounts owed by related parties. This assessment is undertaken in each financial year through examining the financial position of the \nrelated party and the market in which the related party operates.", "start_char_idx": 0, "end_char_idx": 2214, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4b0da9c9-bfda-4a91-8c6b-b8f6bc5ffeda": {"__data__": {"id_": "4b0da9c9-bfda-4a91-8c6b-b8f6bc5ffeda", "embedding": null, "metadata": {"page_label": "221", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5d6652cf-858b-4a2c-ba8f-11a0a3ed4156", "node_type": null, "metadata": {"page_label": "221", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "6772298488fdf97bb5eb10f267b665ace0ca073bf145b1b758cc5fca7b3b0877"}}, "hash": "6772298488fdf97bb5eb10f267b665ace0ca073bf145b1b758cc5fca7b3b0877", "text": "Sandhar Technologies Limited220\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n34. Disclosure required under Section 186(4) of the Companies Act, 2013\na. P articulars of loan given (Loan repayable on demand where given to related parties as mentioned below)\nName of the loanee Loan given \nin earlier \nyearsLoan given \nduring the \nyearLoan \nwritten  \noffRepay-\nment \nduring the \nyearConverted \ninto  \nEquityOutstand-\ning balance \nas at 31 \nMarch \n2022Purpose\nSandhar Automotive \nSystem Pvt Ltd (formerly \nknown as Sandhar \nDaewha Automotive Systems Private Limited)133.18 - - 133.18 - -Loan given to joint venture company in pursuant to \nbusiness support.\nSandhar Amkin Industries \nPrivate Limited505.00 200.00 - 215.00 490.00 -Loan given to joint venture company in pursuant to business support.\nKwangsung Sandhar Automotive Systems Private Limited- 100.00 - 100.00 - -Loan given to joint venture company in pursuant to business support.\nSandhar Automotive \nSystem Pvt Ltd (formerly \nknown as Sandhar Daewha Automotive Systems Private Limited)88.18 45.00 - - - 133.18 Loan given to joint venture \ncompany in pursuant to \nbusiness support.\nSandhar Amkin Industries Private Limited430.00 505.00 - 150.00 280.00 505.00 Loan given to joint venture company in pursuant to business support.\nKwangsung Sandhar Automotive Systems Private Limited- 95.00 - 95.00 - -Loan given to joint venture company in pursuant to business support.\nKwangsung Sandhar T echnologies Private Limited- 165.00 - 165.00 - -Loan given to joint venture company in pursuant to business support.\n(ii) P articulars of Corporate guarantee/ standby letter of credit given to:\nName of the entity Guarantee \ngivenGuarantee \ndischargedOutstanding \nbalancePurpose\nSandhar Han Sung T echnologies Private  Limited 1,744.27 - 1,744.27 T o secure term loan & \nworking capital loan\nSandhar Amkin Industries Private Limited 1,890.95 - 1,890.95 T o secure term loan & \nworking capital loan\n(iii) P articulars of investments made:\nRefer note 6 and 7A for investments made by the Group.", "start_char_idx": 0, "end_char_idx": 2150, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "63dc93a6-dcfb-43cc-a504-c0092e054783": {"__data__": {"id_": "63dc93a6-dcfb-43cc-a504-c0092e054783", "embedding": null, "metadata": {"page_label": "222", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "de411428-9a55-49cb-9486-c6bf3351482b", "node_type": null, "metadata": {"page_label": "222", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "77d154fff02d57a661b3feecc0d583faa1abd0b8b28ed47b25ec1e09ec51f82f"}}, "hash": "77d154fff02d57a661b3feecc0d583faa1abd0b8b28ed47b25ec1e09ec51f82f", "text": "221\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n35. Leases\ni. The Com pany has lease contracts for land & building used in its operations. Generally, the Company is restricted from assigning and \nsubleasing the leased assets. The Company also has certain leases of guest house and other equipment with lease terms of 12 months \nor less. The Company applies the \u2018short-term lease\u2019 recognition exemptions for these leases.\nii. Impact of adoption of Ind AS 116 on t he statement of profit and loss\nParticulars For the year ended\n31 March 2022For the year ended\n31 March 2021\nInterest on lease liabilities (refer note 26) 397.47 336.03\nDepreciation on Right-of-use assets (refer note 24) 1,343.74 1,334.93\nImpact on the statement of profit and loss for the year 1,741.21 1,670.96\niii. Amount recognised in t he statement of cash flows\nParticulars For the year ended\n31 March 2022For the year ended\n31 March 2021\nRepayment of lease liabilities including interest expenses 1,609.28 1,738.02\nImpact on the statement of cash flows for the year 1,609.28 1,738.02\niv. The Group does not foresee significa nt down-sizing of its employee base rendering the physical infrastructure redundant. The leases \nthat the Group has entered with lessors towards properties used as offices are long term in nature and no changes in terms of those leases are expected due to the COVID-19.\n36. Financial Instruments- Fair V alues\nSet out below, is a comparison by class of the carrying amounts and fair value of the Company\u2019s financial instruments, other than those with \ncarrying amounts that are reasonable approximations of fair values:\nParticulars  Carrying value  Fair value\nAs at \n31 March 2022As at  \n31 March 2021As at \n31 March 2022As at \n31 March 2021\nFinancial assets\nA. FVTPL:\nInvestment in Unquoted Equity Shares excluding investment in subsidiaries, joint controlled entities and associate 97.24 84.05 97.24 84.05\nInvestment in Unquoted Mutual Funds 585.23 153.82 585.23 153.82\nB. Amortised Cost:\nSecurity deposit 2,101.95 1,208.78 2,101.95 1,208.78\nLoans recoverable from related parties - 638.18 - 638.18\nLoans to employees 43.48 40.40 43.48 40.40\nT otal 2,145.43 1,887.36 2,145.43 1,887.36\nFinancial liabilities\nA. Amortised Cost:\nBorrowings\nLoans 51,564.16 22,056.40 51,564.16 22,056.40\nLease liabilities 9,854.84   8,977.88 9,854.84 8,977.88\nT otal 61,419.00     31,034.28 61,419.00     31,034.28\nThe management assessed that the fair values of short term financial assets and liabilities significantly approximate their carrying amounts \nlargely due to the short-term maturities of these instruments. Accordingly, management has not disclosed fair values for financial instruments \nsuch as trade receivables, trade payables, cash and cash equivalents, other current assets, interest accrued on fixed deposits, other current \nliabilities etc.\nThe fair value of the financial assets and liabilities is included at the amount at which the instrument could be exchanged in a current \ntransaction between willing parties, other than in a forced or liquidation sale.", "start_char_idx": 0, "end_char_idx": 3193, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f838097f-0af7-4da5-80ca-613ea79f28a9": {"__data__": {"id_": "f838097f-0af7-4da5-80ca-613ea79f28a9", "embedding": null, "metadata": {"page_label": "223", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "fa2ba8c0-cd09-4a68-aedb-7080bb1131e4", "node_type": null, "metadata": {"page_label": "223", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "be84ce0116abd5eed3feb636cee32e30df332741d71cf1cc26cd696893f8eda6"}}, "hash": "be84ce0116abd5eed3feb636cee32e30df332741d71cf1cc26cd696893f8eda6", "text": "Sandhar Technologies Limited222\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nThe following methods and assumptions were used to estimate the fair values:\nLong-term fixed-rate and variable-rate Receivables/Borrowings are evaluated by the company based on parameters such as interest Rates, \nspecific country risk factors, individual creditworthiness of the customer and the risk characteristics of the financed project based on this \nevaluation, allowances are taken into account for the expected credit losses of these receivables.\nThe fair value of unquoted instruments, is calculated by arriving at intrinsic value of the investee. The fair value of loans from banks and other \nfinancial liabilities, obligations under finance leases, as well as other non-current financial liabilities is estimated by discounting future cash \nflows using rates currently available for debt on similar terms, credit risk and remaining maturities.\nDiscount rates used in determining fair value:\nThe interest rates used to discount estimated future cash flows, where applicable, are based on the discount rate that reflects the issuer\u2019s \nborrowing rate as at the end of the reporting period. \nThe Company maintains policies and procedures to value financial assets or financial liabilities using the best and most relevant data available. \nIn addition, the Company internally reviews valuation, including independent price validation for certain instruments.\n37. Fair Values hierarchy\nThis section explains the judgements and estimates made in determining the fair values of the financial statements that are \n(a) recognised a nd measured at fair value and \n(b) measured at amortised cost  and for which fair values are disclosed in the financial statements. \nT o provide an indication about the reliability of the inputs used in determining fair value, the company has classified its financial instruments into three levels prescribed under the accounting standard.\nAll financial instruments for which fair value is recognised or disclosed are categorized with in the fair value hierarchy, described as \nfollows, based on the lowest level input that is significant to the fair value measurement as a whole:\nLevel 1:  quoted prices (unadjusted) in active markets for identical assets or liabilities.\nLevel 2:  inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or \nindirectly (i.e. derived from prices).Level 3:  inputs for the asset or liability that are not based on observable market data (unobservable inputs).\nThe company has an established control framework with respect to the measurements of fair values. This includes a valuation team and \nhas overall responsibility for overseeing all significant fair value measurements and reports directly to the Chief Finance Officer. The \nvaluation team regularly reviews significant unobservable inputs and valuation adjustments. If third party information, such as broker \nquotes or pricing services, is used to measure fair values, then the valuation team assesses the evidence obtained from the third parties \nto support the conclusion that these valuations meet the requirements of Ind AS, including the level in the fair value hierarchy in which \nthe valuations should be classified. Significant valuation issues are reported to the Company\u2019s audit committee.\nThe following table provides the fair value measurement hierarchy of the Company\u2019s assets and liabilities.", "start_char_idx": 0, "end_char_idx": 3601, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "20da0daa-484e-4588-9138-e649ff123d86": {"__data__": {"id_": "20da0daa-484e-4588-9138-e649ff123d86", "embedding": null, "metadata": {"page_label": "224", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "e5050b46-36da-4730-b85a-0bd8b1abf606", "node_type": null, "metadata": {"page_label": "224", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8215e7dfcf82c3f3db4814f50b650454b9c1293fd4ed495c4b96bda13d88f218"}}, "hash": "8215e7dfcf82c3f3db4814f50b650454b9c1293fd4ed495c4b96bda13d88f218", "text": "223\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nA. Quantitative disclosures fair value measurement hierarchy for assets as at 31 March 2022:\nParticulars T otal Fair value measurement using\nQuoted prices \nin active \nmarketsSignificant \nobservable \ninputsSignificant \nunobservable \ninputs\n(Level 1) (Level 2) (Level 3)\nAssets measured at FVTPL:\nInvestment in Unquoted Equity Shares excluding investment \nin subsidiaries, joint controlled entities and associate 97.24 - - 97.24\nInvestment in Unquoted Mutual Funds 585.23 - - 585.23\nAssets measured at amortised cost for which fair values \nare disclosed (refer note 36):\nSecurity deposit 2,101.95 - - 2,101.95\nLoans recoverable from related parties - - - -\nLoans to employees 43.48 - - 43.48\nLiabilities measured at amortised cost for which fair values \nare disclosed (refer note 36):\nLoans 51,564.16 - - 51,564.16\nLease liabilities 9,854.84 - - 9,854.84\nThere have been no transfers between Level 1 and Level 2 during the period.\nB. Quantitative disclosures fair value measurement hierarchy for assets as at 31 March 2021:\nParticulars T otal Fair value measurement using\nQuoted prices \nin active \nmarketsSignificant \nobservable \ninputsSignificant \nunobservable \ninputs\n(Level 1) (Level 2) (Level 3)\nAssets measured at FVTPL:\nInvestment in Unquoted Equity Shares excluding investment \nin subsidiaries, joint controlled entities and associate 84.05 - - 84.05\nInvestment in Unquoted Mutual Funds 153.82 - - 153.82\nAssets measured at amortised cost for which fair values \nare disclosed (refer note 36):\nSecurity deposit 1,208.78 - - 1,208.78\nLoans recoverable from related parties 638.18 - - 638.18\nLoans to employees 40.40 - - 40.40\nLiabilities measured at amortised cost for which fair values \nare disclosed (refer note 36):\nLoans   22,056.40 - -      22,056.40\nLease liabilities 8,977.88 - -    8,977.88\nThere have been no transfers between Level 1 and Level 2 during the period.", "start_char_idx": 0, "end_char_idx": 2063, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d5f94473-39a4-4488-a1ce-a5982499ca89": {"__data__": {"id_": "d5f94473-39a4-4488-a1ce-a5982499ca89", "embedding": null, "metadata": {"page_label": "225", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "56a9dc8d-030a-43a0-84ee-bad0c30e945c", "node_type": null, "metadata": {"page_label": "225", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "e0d3594b3d2c008a03926f8d9716021c40d3c0c754c14019fbe052d8720a0053"}, "3": {"node_id": "df2985e4-2a1f-46fa-b7d4-c696a538470d", "node_type": null, "metadata": {"page_label": "225", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "39ff57f74300096e8fe700e33474db04568c10c5f03eebd205f94d949e1861cf"}}, "hash": "d1b8a0033fc5f8e6cbd0089ef8611cb25beeaab794eef33c31d2073ec05fac72", "text": "Sandhar Technologies Limited224\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n38. Financial risk management objectiv es and policies\nThe Company is primarily engaged in the manufacturing and assembling of automotive components such as lock-set, mirrors and various \nsheet metal components including cabins for two wheelers, four wheelers and off road vehicle industry. The Company\u2019s principal financial \nliabilities, comprises loans and borrowings, trade and other payables and finance lease obligation. The main purpose of these financial liabilities \nis to support the Company\u2019s operations. The Company\u2019s principal financial assets include investments in equity, employee advances, trade \nand other receivables, security deposits, cash and short-term deposits that derive directly from its operations. The Company also enters into \nderivative transactions viz. CCIRS and Principal Swaps.\nThe Company has exposure to the following risks arising from financial instruments \n- Market risk (see (b));\n- Credit risk (see (c)); and - Liquidity risk (see (d)).\nThis note explains the sources of risk which the entity is exposed to and how the entity manages the risk and the impact of hedge accounting \nin the financial statements.\na) Risk Man agement Framework\nThe Company\u2019s activities make it susceptible to various risks. The company has taken adequate measures to address such concerns \nby developing adequate systems and practices. The Company\u2019s overall risk management program focuses on the unpredictability of \nmarkets and seeks to manage the impact of these risks on the Company\u2019s financial performance. \nThe Company\u2019s senior management oversee the management of these risks and advises on financial risks and the appropriate financial \nrisk governance framework for the Company. The board provides assurance to the shareholders that the Company\u2019s financial risk \nactivities are governed by appropriate policies and procedures and that financial risks are identified, measured and managed in \naccordance with the Company\u2019s policies and risk objectives. All derivative activities for risk management purposes are carried out by \nspecialist teams that have the appropriate skills, experience and supervision. It is the Company\u2019s policy that no trading in derivatives for \nspeculative purposes may be undertaken. \nThe Company\u2019s risk management policies are established to identify and analyse the risks faced by the company, to set appropriate risk \nlimits and controls and to monitor risks and adherence to limits. Risk management policies are reviewed regularly to reflect changes \nin market conditions and company\u2019s activities. The company, through its training and management standards and procedures, aims to \nmaintain a disciplined and constructive control environment in which all employees understand their roles and obligations.\nThe Company\u2019s audit committee oversees how management monitors compliance with the company\u2019s risk management policies \nand procedures, and reviews the adequacy of the risk management framework in relation to the risks faced by the company. The \naudit committee is assisted in its oversight role by internal audit. Internal audit undertakes both regular and ad hoc reviews of risk \nmanagement controls and procedures, the results of which are reported to the audit committee.\nThis note explains the sources of risk which the entity is exposed to and how the entity manages the risk and the impact of hedge \naccounting in the financial statements.\nRisk Exposure arising from Measurement Management of risk\nCredit Risk Cash and cash equivalents, \ntrade receivables, derivative \nfinancial instruments, financial assets measured at amortised cost.Ageing analysis, Credit ratings Diversification of bank \ndeposits, credit limits and \nletter of credit.\nLiquidity Risk Borrowings and liabilities Cash flow forecasting, Sensitivity analysisAvailability of borrowing facilities.\nMarket risk - foreign currency riskFuture commercial transactions, Recognised financial liabilities not denominates in Indian Rupee \n(INR)Cash flow forecasting,", "start_char_idx": 0, "end_char_idx": 4183, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "df2985e4-2a1f-46fa-b7d4-c696a538470d": {"__data__": {"id_": "df2985e4-2a1f-46fa-b7d4-c696a538470d", "embedding": null, "metadata": {"page_label": "225", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "56a9dc8d-030a-43a0-84ee-bad0c30e945c", "node_type": null, "metadata": {"page_label": "225", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "e0d3594b3d2c008a03926f8d9716021c40d3c0c754c14019fbe052d8720a0053"}, "2": {"node_id": "d5f94473-39a4-4488-a1ce-a5982499ca89", "node_type": null, "metadata": {"page_label": "225", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "d1b8a0033fc5f8e6cbd0089ef8611cb25beeaab794eef33c31d2073ec05fac72"}}, "hash": "39ff57f74300096e8fe700e33474db04568c10c5f03eebd205f94d949e1861cf", "text": "liabilities not denominates in Indian Rupee \n(INR)Cash flow forecasting, \nSensitivity analysisCross currency principal interest swaps\nMarket risk \u2013 interest rate risk Long-term borrowings at variable ratesSensitivity analysis", "start_char_idx": 4111, "end_char_idx": 4336, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "67e213de-1c0c-478f-b927-1f7e58a19dcb": {"__data__": {"id_": "67e213de-1c0c-478f-b927-1f7e58a19dcb", "embedding": null, "metadata": {"page_label": "226", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "9441b774-a2b3-4242-b8de-e4acce1b05fb", "node_type": null, "metadata": {"page_label": "226", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "9301bb00a22fe2745510aa28aa2010a8f8ffd4fb28c0f9e5dcacdb17516336e7"}}, "hash": "9301bb00a22fe2745510aa28aa2010a8f8ffd4fb28c0f9e5dcacdb17516336e7", "text": "225\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nb) Mar ket Risk\nMarket risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. \nMarket risk comprises following types of risk: interest rate risk, currency risk, price risk, and commodity risk. Financial instruments \naffected by market risk include loans and borrowings, investment, deposits, advances and derivative financial instruments.\nThe sensitivity analyses in the following sections relate to the position as at 31 March 2022 and 31 March 2021. The sensitivity analyses \nhave been prepared on the basis that the amount of net debt, the ratio of floating to fixed interest rates of the debt and derivatives and \nthe proportion of financial instruments in foreign currencies are all constant in place at 31 March 2022. \nThe analyses exclude the impact of movements in market variables on: the carrying values of gratuity and other post-retirement \nobligations; provisions.\nThe following assumptions have been made in calculating the sensitivity analysis:\n-The sensitivity of the relevant profit or loss item is the effect of the assumed changes in respective market risks. This is based on the \nfinancial assets and financial liabilities held at 31 March 2022 and 31 March 2021.\nc) Inter est rate risk \nInterest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market \ninterest rates. The Company\u2019s exposure to the risk of changes in market interest rates relates primarily to the Company\u2019s long-term \ndebt obligations with fixed interest rates.\nThe Company enters Cross Currency Interest Rate Swaps to manage its Forex and interest rate risk, in which it agrees to exchange, at \nspecified intervals, the difference between floating and fixed rate interest amounts calculated by reference to an agreed-upon notional \nprincipal amount.\nExposure to interest rate risk\nThe interest rate profile of the Company\u2019s interest bearing financial instruments as reported to management is as follows:\nParticulars 31 March \n202231 March \n2021\nFinancial Liabilities\nFixed rate instruments \n- Vehicle Loan 5.31 23.85\nVariable rate instruments\n- T erm Loans 27,309.96 10,653.01\n- Cash credit from bank 24,248.89 11,379.54\nFinancial Assets\nFixed rate instruments\n- Fixed Deposits 305.29 655.73\n- Loans 43.48 678.58\nThe Company does not account for fixed rate financial assets or financial liabilities at fair value through profit or loss, and the company \ndoes not designate derivatives (interest rate swaps) as hedging instruments under a fair value hedge accounting model. Therefore, a \nchange in interest rates at the reporting date would not affect profit or loss.", "start_char_idx": 0, "end_char_idx": 2900, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b2e7916d-d3d2-4d5d-8e14-109d54f7ea8c": {"__data__": {"id_": "b2e7916d-d3d2-4d5d-8e14-109d54f7ea8c", "embedding": null, "metadata": {"page_label": "227", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "0b45e331-8a3e-4e66-8d60-772a20321cac", "node_type": null, "metadata": {"page_label": "227", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "d88a4ddbd3aa935a787889cf101ac57cf90d911a1dc986a81928c1eadf7e3173"}}, "hash": "d88a4ddbd3aa935a787889cf101ac57cf90d911a1dc986a81928c1eadf7e3173", "text": "Sandhar Technologies Limited226\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nInterest Rate sensitivity\nA reasonably possible change of 100 basis points in interest rates at the reporting date would have increased (decreased) equity and \nprofit or loss by the amounts shown below. This analysis assumes that all other variables, in particular foreign currency exchange rates, \nremain constant.\nParticulars Increase / decrease in basic \npointsProfit or loss Profit or loss (net of tax)\n31 March 2022\nSecured term loan from banks 100 191.05 142.97\nCash credit from bank 100 242.49 181.46\nOther borrowings 100 82.10 61.44\nSecured term loan (100) (191.05) (142.97)\nCash credit from bank (100) (242.49) (181.46)\nOther borrowings (100) (82.10) (61.44)\n31 March 2021\nSecured term loan from banks 100 42.56 31.84\nCash credit from bank 100 113.80 85.16\nOther borrowings 100 64.21 48.05\nSecured term loan (100) (42.56) (31.84)\nCash credit from bank (100) (113.80) (85.16)\nOther borrowings (100) (64.21) (48.05)\nCurrency risk\nForeign currency risk is the risk that the fair value or future cash flows of an exposure will fluctuate because of changes in foreign \nexchange rates. The Company\u2019s exposure to the risk of changes in foreign exchange rates relates primarily to the Company\u2019s operating \nactivities (when revenue or expense is denominated in a foreign currency) and borrowings in foreign currency (ECB borrowings).\nThe Company manages its foreign currency risk by entering into derivatives. When a derivative is entered into for the purpose of \nhedging, the Company negotiates the terms of those derivatives to match the terms of the hedged exposure.\nDetails of unhedged foreign currency exposures:\nParticulars As at 31 March 2022 As at 31 March 2021\nAmount In Foreign \nCurrencyAmount in Rs Amount In Foreign \nCurrencyAmount in Rs\nTrade Payables (USD) 23.51 1,781.45 18.08 1,321.80\nTrade Payables (JPY) 2,150.50 1,336.11 845.09 558.77\nTrade Payables (GBP) - - 0.02 1.61\nTrade Payables (EUR) 6.06 509.27 0.82 70.00\nTrade Payables (MXN) - - - -\nTrade Receivables (USD) 3.94 298.35 2.18 159.64\nTrade Receivables (MXN) 54.86 208.28 54.87 196.06\nTrade Receivables (EUR) 1.27 106.66 0.10 8.57", "start_char_idx": 0, "end_char_idx": 2298, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "dc2c6f1c-9ae3-4c5e-9b6e-a61643f4868f": {"__data__": {"id_": "dc2c6f1c-9ae3-4c5e-9b6e-a61643f4868f", "embedding": null, "metadata": {"page_label": "228", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "02adf0c9-c823-4a87-8944-21d09d811f88", "node_type": null, "metadata": {"page_label": "228", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "91c98720d3735845555a0ca85a671d3bfef40817bb0e24b1754c6ace2c5e0720"}}, "hash": "91c98720d3735845555a0ca85a671d3bfef40817bb0e24b1754c6ace2c5e0720", "text": "227\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nThe following significant exchange rates were applied at the year end:\nParticulars Year end rates\nAs at  \n31 March 2022As at  \n31 March 2021\nINR/ JPY 0.6213 0.6612\nINR/ USD 75.7741 73.1173\nINR/ GBP - 100.7800\nINR/ EUR 84.0380 85.7800\nINR/ MXN 3.7966 3.5734\nSensitivity Analysis\nAny changes in the exchange rate of foreign currency against INR is not expected to have significant impact on the Company\u2019s profit \ndue to the short credit period. Accordingly, a 1% appreciation/depreciation of the INR as indicated below, against the USD would have \nincreased/reduced profit by the amounts shown below. This analysis is based on the foreign currency exchange rate variances that the \nCompany considered to be reasonably possible at the end of the reporting period. The analysis assumes that all other variable remains \nconstant.\nParticulars Change in \ncurrency rateNature of \nExposureYear end \nratesChanges in \nratesNet exposure \nJPYEffect on \nprofit before \ntax (INR)Effect on \nprofit after \ntax (INR)\n As at 31 \nMarch 2022INR/JPY \nIncreases by \n1 %\nImport Trade \npayables0.6213 0.0062 2,150.50 (13.36) (10.00)\nINR/JPY \nDecreases by \n1 %0.6213 (0.0062) 2,150.50 13.36 10.00\n As at 31 \nMarch 2021INR/JPY \nIncreases by \n1 %0.6612 0.0066 845.09 (5.59) (4.18)\nINR/JPY \nDecreases by \n1%0.6612 (0.0066) 845.09 5.59 4.18\nParticulars Change in \ncurrency rateNature of \nExposureYear end \nratesChanges in \nratesNet exposure  \nUSDEffect on \nprofit before \ntax (INR)Effect on \nprofit after \ntax (INR)\nAs at 31 \nMarch 2022 INR/USD \nIncreases by \n1 %\nImport Trade \npayables75.7741 0.7577 23.51 (17.81) (13.33)\nINR/USD \nDecreases by \n1 %75.7741 (0.7577) 23.51 17.81 13.33\n As at 31 \nMarch 2021INR/USD \nIncreases by \n1 %73.1173 0.7312 18.08 (13.22) (9.89)\nINR/USD \nDecreases by \n1 %73.1173 (0.7312) 18.08 13.22 9.89", "start_char_idx": 0, "end_char_idx": 1982, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0c7957ed-3384-4995-9240-fe5630fdea40": {"__data__": {"id_": "0c7957ed-3384-4995-9240-fe5630fdea40", "embedding": null, "metadata": {"page_label": "229", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "ccc35c4c-d2d9-48d6-aa93-6e2f9846fa3f", "node_type": null, "metadata": {"page_label": "229", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "e7da3b9e67d5b5fa43749259294d505649249eb66ef191c7ae04ba40e8d68116"}}, "hash": "e7da3b9e67d5b5fa43749259294d505649249eb66ef191c7ae04ba40e8d68116", "text": "Sandhar Technologies Limited228\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nParticulars Change in \ncurrency rateNature of \nExposureYear end \nratesChanges in \nratesNet exposure  \nGBPEffect on \nprofit before \ntax (INR)Effect on \nprofit after \ntax (INR)\nAs at 31 \nMarch 2022INR/GBP \nIncreases by \n1 %\nImport Trade \npayables- - - - -\nINR/GBP \nDecreases by \n1 %- - - - -\n As at 31 \nMarch 2021INR/GBP \nIncreases by \n1 %100.7800 1.0078 0.02 (0.02) (0.01)\nINR/GBP \nDecreases by \n1 %100.7800 (1.0078) 0.02 0.02 0.01\nParticulars Change in \ncurrency rateNature of \nExposureYear end \nratesChanges in \nratesNet exposure \nEUREffect on \nprofit before \ntax (INR)Effect on \nprofit after \ntax (INR)\n As at 31 \nMarch 2022INR/EUR \nIncreases by \n1 %\nImport Trade \npayables84.0380 0.8404 6.06 (5.09) (3.81)\nINR/EUR \nDecreases by \n1 %84.0380 (0.8404) 6.06 5.09 3.81\n As at 31 \nMarch 2021INR/EUR \nIncreases by \n1 %85.7800 0.8578 0.82 (0.70) (0.52)\nINR/EUR \nDecreases by \n1 %85.7800 (0.8578) 0.82 0.70 0.52\nParticulars Change in \ncurrency rateNature of \nExposureYear end \nratesChanges in \nratesNet exposure \nUSDEffect on \nprofit before \ntax (INR)Effect on \nprofit after \ntax (INR)\n As at 31 \nMarch 2022INR/USD \nIncreases by \n1 %\nExport Trade \nReceivables75.7741 0.7577 3.94 2.99 2.23\nINR/USD \nDecreases by \n1 %75.7741 (0.7577) 3.94 (2.99) (2.23)\n As at 31 \nMarch 2021INR/USD \nIncreases by \n1 %73.1173 0.7312 2.18 1.60 1.19\nINR/USD \nDecreases by \n1 %73.1173 (0.7312) 2.18 (1.60) (1.19)\nParticulars Change in \ncurrency rateNature of \nExposureYear end \nratesChanges in \nratesNet exposure \nMXNEffect on \nprofit before \ntax (INR)Effect on \nprofit after \ntax (INR)", "start_char_idx": 0, "end_char_idx": 1750, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2006a974-741c-49f2-8e8d-5e0863b448dd": {"__data__": {"id_": "2006a974-741c-49f2-8e8d-5e0863b448dd", "embedding": null, "metadata": {"page_label": "230", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "5bd7f4ec-be37-4ea6-8245-5522996c0910", "node_type": null, "metadata": {"page_label": "230", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "81bfe4a8135f1c47a0b41777e4edd1e3b8eced124cbdadd0ab02a999b39b972f"}}, "hash": "81bfe4a8135f1c47a0b41777e4edd1e3b8eced124cbdadd0ab02a999b39b972f", "text": "229\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\n As at 31 \nMarch 2022INR/MXN \nIncreases by \n1 %\nExport Trade \nReceivables3.7966 0.0380 54.86 2.08 1.56\nINR/MXN \nDecreases by \n1 %3.7966 (0.0380) 54.86 (2.08) (1.56)\n As at 31 \nMarch 2021INR/MXN \nIncreases by \n1 %3.5734 0.0357 54.87 1.96 1.47\nINR/MXN \nDecreases by \n1 %3.5734 (0.0357) 54.87 (1.96) (1.47)\nParticulars Change in \ncurrency rateNature of \nExposureYear end \nratesChanges in \nratesNet exposure \nEUREffect on \nprofit before \ntax (INR)Effect on \nprofit after \ntax (INR)\n As at 31 \nMarch 2022INR/EUR \nIncreases by \n1 %\nExport Trade \nReceivables84.0380 0.8404 1.27 1.07 0.80\nINR/EUR \nDecreases by \n1 %84.0380 (0.8404) 1.27 (1.07) (0.80)\n As at 31 \nMarch 2021INR/EUR \nIncreases by \n1 %85.7800 0.8578 0.10 0.09 0.06\nINR/EUR \nDecreases by \n1 %85.7800 (0.8578) 0.10 (0.09) (0.06)\nEquity price risk\nThe Company\u2019s listed & non-listed equity securities are susceptible to market price risk arising from uncertainties about future values \nof the investment securities. The Company manages the equity price risk through diversification and by placing limits on total equity \ninstruments. Reports on the equity portfolio are submitted to the Company\u2019s senior management on a regular basis. The Company\u2019s \nBoard of Directors reviews and approves all equity investment decisions.\nCredit risk\nCredit risk is the risk that counterparty will not meet its obligations under a financial instrument or customer contract, leading to \na financial loss. The Company is exposed to credit risk from its operating activities (primarily trade receivables), including foreign \nexchange transactions and other financial instruments.\nTrade receivables\nInd AS requires expected credit losses to be measured through a loss allowance. The Company assesses at each date of statements \nof financial position whether a financial asset or a company of financial assets is impaired. The Company recognises lifetime expected \nlosses for all contract assets and / or all trade receivables that do not constitute a financing transaction. For all other financial assets, \nexpected credit losses are measured at an amount equal to the 12 months expected credit losses or at an amount equal to the life time \nexpected credit losses if the credit risk on the financial asset has increased significantly since initial recognition.\nTrade receivables of Rs. 44,537.42 Lacs as at 31 March 2022 forms a significant part of the financial assets carried at amortised cost, \nwhich is valued considering provision for allowance using expected credit loss method. In addition to the historical pattern of credit \nloss, we have considered the likelihood of increased credit risk and consequential default considering emerging situations due to \nCOVID-19. This assessment is not based on any mathematical model but an assessment considering the nature of segment, impact \nimmediately seen in the demand outlook of these segments and the financial strength of the customers in respect of whom amounts \nare receivable.\nCompany\u2019s exposure to customers is diversified and some customer contributes more than 10% of outstanding accounts receivable as \nof 31 March 2022 and 31 March 2021, however there was no default on account of those customers in the past.", "start_char_idx": 0, "end_char_idx": 3391, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c8ea23a8-3880-4e96-b215-5f009188b6cc": {"__data__": {"id_": "c8ea23a8-3880-4e96-b215-5f009188b6cc", "embedding": null, "metadata": {"page_label": "231", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "2351cd32-fcb6-4906-a789-61a86c0d02e0", "node_type": null, "metadata": {"page_label": "231", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "559069b07566d6ce5480df42722195c593d07a9d6be7766112d189f54459ff25"}}, "hash": "559069b07566d6ce5480df42722195c593d07a9d6be7766112d189f54459ff25", "text": "Sandhar Technologies Limited230\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nBefore accepting any new customer, the Company assesses the potential customer\u2019s credit quality and defines credit limits to customer. \nLimits and scoring attributed to customers are reviewed on periodic basis.\nThe Company performs credit assessment for customers on an annual basis and recognizes credit risk, on the basis lifetime expected \nlosses and where receivables are due for more than six months.\nExposure to credit risk\nThe carrying amount of financial assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting \ndate was:\n(a) Financial assets for which loss allowance is measured using 12 months Expected Credit Losses (ECL)\nParticulars As at  \n31 March 2022As at  \n31 March 2021\nLoans 43.48 678.58\nOther financial assets 1,535.86 1,495.31\nT otal 1,579.34 2,173.89\n(b) The ageing analysis of trade receivables for which loss allowance is measured using Life time Expected Credit Losses as of the \nreporting date is as follows:\nParticulars As at  \n31 March \n20220- 6 Month 6 \u2013 12 month More than  \n12 months\nGross Carrying Amount 44,836.02 44,532.25 2.55 301.22\nExpected credit loss (Loss allowance provision) 298.60 - - 298.60\nCarrying amount of trade receivables 44,537.42 44,532.25 2.55 2.62\nParticulars As at  \n31 March \n20210- 6 Month 6 \u2013 12 month More than  \n12 months\nGross Carrying Amount 39,591.87 39,233.67 19.05 339.15\nExpected credit loss (Loss allowance provision) 299.54 - - 299.54\nCarrying amount of trade receivables 39,292.33 39,233.67 19.05 39.61\nFinancial instruments and cash deposits\nCredit risk from balances with banks and financial institutions is managed by the Corporate finance department in accordance with the \nCompany\u2019s policy. Investments of surplus funds are made only in schemes of alternate investment fund/or other appropriate avenues \nincluding term and recurring deposits with approved counterparties and within credit limits assigned to each counterparty. Counterparty \ncredit limits are reviewed by the Company\u2019s Board of Directors on an annual basis. The limits are set to minimize the concentration of risks \nand therefore mitigate financial loss through counterparty\u2019s potential failure to make payments.\nThe Company places its cash and cash equivalents and term deposits with banks with high investment grade ratings, limits the amount of \ncredit exposure with any one bank and conducts ongoing evaluation of the credit worthiness of the banks with which it does business. Given \nthe high credit ratings of these banks, the Company does not expect these banks to fail in meeting their obligations. The maximum exposure \nto credit risk for the components of the balance sheet at 31 March 2022 and 31 March 2021 is represented by the carrying amount of each \nfinancial asset.\nd) Liquidity risk\nLiquidity risk refers to the risk that the company cannot meet its financial obligations. The objective of liquidity risk management is to \nmaintain sufficient liquidity and ensure that funds are available for use as per requirements. The Company manages liquidity risk by \nmaintaining adequate reserves, banking facilities and reserve borrowing facilities, by continuously monitoring forecast and actual cash \nflows, and by matching the maturity profiles of financial assets and liabilities.\nThe Company\u2019s objective is to maintain a balance between continuity of funding and flexibility through the use of bank overdrafts, \nbuyers credit and bank loans. The Company assessed the concentration of risk with respect to refinancing its debt and concluded it to \nbe low. The Company has access to a sufficient variety of sources of funding and debt maturing within 12 months can be rolled over \nwith existing lenders.", "start_char_idx": 0, "end_char_idx": 3893, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d9d5cc8f-0977-408c-9775-5588a771bd86": {"__data__": {"id_": "d9d5cc8f-0977-408c-9775-5588a771bd86", "embedding": null, "metadata": {"page_label": "232", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "7d82085a-6313-488e-be3d-7cb8eaf2da5a", "node_type": null, "metadata": {"page_label": "232", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "6824c9f391598e7c6e91efc95b75ed5900233d7e63e3607c46f063d9495e5d71"}}, "hash": "6824c9f391598e7c6e91efc95b75ed5900233d7e63e3607c46f063d9495e5d71", "text": "231\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nThe table below summarises the maturity profile of the Company\u2019s financial liabilities based on contractual undiscounted payments:\nParticularsContractual cash flows\nCarrying value as \nat 31 March 20220- 1 year 1- 5 year More than 5 year\nTrade Payable 39,778.53 39,685.64 92.89 -\nBorrowings 51,564.16 26,871.82 24,692.34 -\nLease liabilities 9,854.84 1,526.34 8,328.50 -\nOther financial liabilities 2,504.00 2,467.11 36.89 -\nT otal 1,03,701.53 70,550.91 33,150.62 -\nParticularsContractual cash flows\nCarrying value as \nat 31 March 20210- 1 year 1- 5 year More than 5 year\nTrade Payable 39,154.37 39,077.64 76.73 -\nBorrowings 22,056.40 12,128.00 9,928.40 -\nLease liabilities 8,977.88 1,136.19 7,711.80 129.59\nOther financial liabilities 1,404.08 1,208.12 195.96 -\nT otal 71,592.73 53,549.95 17,912.89 129.59\n39. Capital management\nThe Company\u2019s capital management objectives are:\nThe Board policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future \ndevelopment of the business. The Board of Directors monitors the return on capital employed, as well as the level of dividends to equity \nshareholders.\nThe Company manages capital risk by maintaining sound/optimal capital structure through monitoring of financial ratios, such as \ndebt-to-equity ratio and net borrowings-to-equity ratio on a monthly basis and implements capital structure improvement plan when \nnecessary.\nThe Company uses debt equity ratio as a capital management index and calculates the ratio as Net debt divided by total equity. Net debt \nand total equity are based on the amounts stated in the financial statements.\nParticulars 31 March 2022 31 March 2021\nNet Debt (A)* 50,316.77 20,791.05\nEquity (B) 86,281.28 80,806.56\nDebt Equity Ratio (A/B) 0.58 0.26\n* Net debt includes Non-Current borrowing, Current borrowing, Current maturities of non-current borrowing net off Current \ninvestment and cash, cash equivalent and other bank balance.\n40. Segment Reporting\nInformation reported to the chief operating decision maker (CODM) for the purposes of resource allocation and assessment of \nsegment performance focuses on the types of goods or services delivered or provided. The Company is in the business of manufacture \nand sale of automotive components, which in the context of Indian Accounting Standard 108 \u2018Segment Information\u2019 represents single \nreportable business segment. The accounting policies of the reportable segments are the same as the accounting policies disclosed in \nNote 2. The revenues, total expenses and net profit as per the Statement of Profit and Loss represents the revenue, total expenses and \nthe net profit of the sole reportable segment.\nGeographical informationThe Group\u2019s revenue from operations from external customers by location of operations and information about its non-current assets \nby location of assets are detailed below:", "start_char_idx": 0, "end_char_idx": 3084, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "006e7279-1958-4e3e-bf1c-c4171eab7d60": {"__data__": {"id_": "006e7279-1958-4e3e-bf1c-c4171eab7d60", "embedding": null, "metadata": {"page_label": "233", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "c570aa93-b648-4d38-84e7-ea4dfbf7160a", "node_type": null, "metadata": {"page_label": "233", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8286c67ee0f390fc7673da5cf6b52fa2bf5675a80a12f6a73d4fd33f778b43ce"}}, "hash": "8286c67ee0f390fc7673da5cf6b52fa2bf5675a80a12f6a73d4fd33f778b43ce", "text": "Sandhar Technologies Limited232\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nRevenue from Operations\nParticulars For the year ended  \n31 March 2022For the year ended  \n31 March 2021\nRevenue from external customers\nIndia 1,95,367.78 159,651.65\nEurope 37,002.45 26,704.86\nT otal 2,32,370.23 186,356.51\nNon-current Assets\nParticulars As at \n31 March 2022As at \n31 March 2021\nIndia 87,861.69 69,115.40\nEurope 29,776.27 24,097.93\nT otal 1,17,637.96 93,213.33\nMajor customer\nRevenue from transactions of the Company with some of its OEM customers exceed 10 per cent or more of the Company\u2019s total \nrevenue\n41. Interest in Joint v enture \nThe Group has a 50% interest in Sandhar Hang Sung T echnologies Private Limited., Sandhar Eco Green Energy Private Limited, Sandhar Amkin Industries Private Limited, Jinyoung Sandhar Mechatronics Private Limited, Indo T oolings Private Limited, Sandhar Daewha \nAutomotive Systems Private Limited, Sandhar Daeshin Auto Systems Private Limited, Sandhar Whetron Electronics Private Limited, \nKwangsung Sandhar T echnologies Private Limited, Winnercom Sandhar T echnologies Private Limited, Sandhar Han Shin Automotive \nPrivate Limited, Sandhar Han Shin Auto T echnologies Private Limited and Sandhar Daeshin T echnologies Private Limited, joint venture \nentities are involved in manufacturing of the group\u2019s main automotive products in India.\nThe Group\u2019s interest in Sandhar Hang Sung T echnologies Private Limited., Sandhar Ecco Green Energy Private Limited, Sandhar Amkin \nIndustries Private Limited, Jinyoung Sandhar Mechatronics Private Limited, Indo T oolings Private Limited, Sandhar Daewha Automotive \nSystems Private Limited, Sandhar Daeshin Auto Systems Private Limited, Sandhar Whetron Electronics Private Limited, Kwangsung \nSandhar T echnologies Private Limited, Winnercom Sandhar T echnologies Private Limited, Sandhar Han Shin Automotive Private \nLimited, Sandhar Han Shin Auto T echnologies Private Limited and Sandhar Daeshin T echnologies Private Limited is accounted for using \nthe equity method in the consolidated financial statements. \nSummarised financial information of the joint venture, based on its Ind AS financial statements, and reconciliation with the carrying \namount of investment in consolidated financial statements are set out below :", "start_char_idx": 0, "end_char_idx": 2414, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "76c992db-e2df-4c4e-89f2-467325ee031b": {"__data__": {"id_": "76c992db-e2df-4c4e-89f2-467325ee031b", "embedding": null, "metadata": {"page_label": "234", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "e4452900-f2c7-4461-a373-d194866493e5", "node_type": null, "metadata": {"page_label": "234", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f70f0e2876acb513f99b44cc23fe1f638503806f825c1a64cb4d350728a429d7"}}, "hash": "f70f0e2876acb513f99b44cc23fe1f638503806f825c1a64cb4d350728a429d7", "text": "233\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nSandhar Ecco Green Energy Private Limited\nSummarised balance sheet as at 31 March 2022 and 31 March 2021:\nParticulars 31 March 2022 31 March 2021\nCurrent assets 148.84 149.29\nNon-Current assets 0.74 2.05\nCurrent Liabilities 3.70 1.99\nEquity 145.88 149.35\nProportion of the group\u2019s ownership 72.94 74.67\nSummarised Statement of profit & loss of Sandhar Ecco Green Energy Private Limited:\nParticulars 31 March 2022 31 March 2021\nRevenue - -\nOther incomes 4.51 5.28\nCost of Raw Material & Component Consumed - -\nEmployee Benefits Expense - -\nFinance Cost - 0.01\nDepreciation and Amortization Expense - 1.47\nOther Expenses 7.99 24.36\n(Loss)/ Profit Before T ax (3.48) (20.56)\nIncome tax expense - 1.98\n(Loss)/ Profit for the year (continuing operations) (3.48) (22.54)\nOther comprehensive income for the year, net of tax - -\nT otal Comprehensive income for the year (continuing operations) (3.48) (22.54)\nGroup\u2019s share of profit/ (loss) for the year (1.74) (11.27)\nSandhar Han Sung T echnologies Private Limited\nSummarised balance sheet as at 31 March 2022 and 31 March 2021:\nParticulars 31 March 2022 31 March 2021\nCurrent assets 1,466.09 1,781.94\nNon-Current assets 4,024.09 3,785.15\nCurrent Liabilities 1,850.24 2,057.11\nNon-current liabilities 1,253.25 1,140.38\nEquity 2,386.70 2,369.60\nProportion of the group\u2019s ownership 1,193.35 1,184.80\nSummarised Statement of profit & loss\nParticulars 31 March 2022 31 March 2021\nRevenue 3,878.13 3,028.34\nOther incomes 11.58 21.96\nCost of Raw Material & Component Consumed 2,222.56 1,745.88\nEmployee Benefits Expense 771.01 661.01\nFinance Costs 127.05 112.07\nDepreciation and Amortization Expense 333.78 235.44\nOther Expenses  697.04 542.64\nLoss Before T ax (261.73) (246.74)\nIncome tax expense (75.68) (64.86)\n(Loss)/ Profit for the year (continuing operations) (186.04) (181.89)\nOther comprehensive income for the year, net of tax (1.39) 3.35\nT otal Comprehensive income for the year (continuing operations) (187.44) (178.53)\nGroup\u2019s share of profit/ (loss) for the year (93.72) (89.27)", "start_char_idx": 0, "end_char_idx": 2214, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3f077265-a56b-4196-89fe-2e8acd977ad1": {"__data__": {"id_": "3f077265-a56b-4196-89fe-2e8acd977ad1", "embedding": null, "metadata": {"page_label": "235", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "88db34e7-2111-4eec-927b-796f63ad5a9e", "node_type": null, "metadata": {"page_label": "235", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "257d305732878c8dfc6be1fa42079d61bf96ef89a259078dec184dc49de9dadc"}}, "hash": "257d305732878c8dfc6be1fa42079d61bf96ef89a259078dec184dc49de9dadc", "text": "Sandhar Technologies Limited234\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nIndo T oolings Private Limited\nSummarised balance sheet as at 31 March 2022 and 31 March 2021:\nParticulars 31 March 2022 31 March 2021\nCurrent assets - 2,546.14\nNon-Current assets - 238.63\nCurrent Liabilities - 2,627.15\nNon-current liabilities - 97.59\nEquity - 60.03\nProportion of the group\u2019s ownership - 30.01\nSummarised Statement of profit & loss\nParticulars 31 March 2022 31 March 2021\nRevenue - 985.91\nOther incomes - 0.05\nCost of Raw Material & Component Consumed - 668.03\nEmployee Benefits Expense - 296.64\nFinance Costs - 26.00\nDepreciation and Amortization Expense - 10.58\nOther Expenses - 196.48\nProfit/ (Loss) Before T ax - (211.76)\nIncome tax expense - (39.08)\nProfit/ (Loss) for the year (continuing operations) - (172.68)\nOther comprehensive income for the year, net of tax - 0.93\nT otal Comprehensive income for the year (continuing operations) - (171.75)\nGroup\u2019s share of profit/ (loss) for the year - (85.88)\nSandhar Amkin Industries Private Limited\nSummarised balance sheet as at 31 March 2022 and 31 March 2021:\nParticulars 31 March 2022 31 March 2021\nCurrent assets 1,396.47 1,674.02\nNon-Current assets 2,132.30 2,167.90\nCurrent Liabilities 1,400.95 1,790.83\nNon-current liabilities 1,593.90 1,787.81\nEquity 533.92 263.28\nProportion of the group\u2019s ownership 266.96 131.64\nSummarised Statement of profit & loss\nParticulars 31 March 2022 31 March 2021\nRevenue 2,003.80 1,379.94\nOther incomes 12.40 11.73\nCost of Raw Material & Component Consumed 1,612.27 1,063.17\nEmployee Benefits Expense 317.27 421.34\nFinance Costs 224.44 270.12\nDepreciation and Amortization Expense 260.66 227.98\nOther Expenses 633.74 587.48\nLoss Before T ax (1,032.18) (1,178.42)\nIncome tax expense (112.75) (539.43)\nLoss for the year (continuing operations) (919.43) (638.99)\nOther comprehensive income for the year, net of tax 7.91 (1.01)\nT otal Comprehensive income for the year (continuing operations) (911.52) (640.00)\nGroup\u2019s share of loss for the year (455.76) (320.00)", "start_char_idx": 0, "end_char_idx": 2158, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3b357b7f-608b-4272-9dd9-70912c176181": {"__data__": {"id_": "3b357b7f-608b-4272-9dd9-70912c176181", "embedding": null, "metadata": {"page_label": "236", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "97a884dc-6a37-4cea-ae94-19c157d86baa", "node_type": null, "metadata": {"page_label": "236", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ed5f2171046ced534404542468e5c123cfec75d753e297461e5d9c8ee02400f6"}}, "hash": "ed5f2171046ced534404542468e5c123cfec75d753e297461e5d9c8ee02400f6", "text": "235\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nJinyoung Sandhar Mechatronics Private Limited\nSummarised balance sheet as at 31 March 2022 and 31 March 2021:\nParticulars 31 March 2022 31 March 2021\nCurrent assets 2,377.04 2,899.96\nNon-Current assets 4,463.62 4,616.48\nCurrent Liabilities 3,885.07 2,704.86\nNon-current liabilities 2,760.93 4,262.09\nEquity 194.66 549.49\nProportion of the group\u2019s ownership 97.33 274.75\nSummarised Statement of profit & loss\nParticulars 31 March 2022 31 March 2021\nRevenue 3,541.48 2,998.64\nOther incomes 39.37 290.10\nCost of Raw Material & Component Consumed 2,301.22 2,458.81\nEmployee Benefits Expense 497.32 547.75\nFinance Costs 50.90 73.64\nDepreciation and Amortization Expense 276.86 312.19\nOther Expenses 925.35 888.09\nLoss Before T ax (470.79) (991.74)\nIncome tax expense (115.35) (268.75)\nLoss for the year (continuing operations) (355.44) (723.00)\nOther comprehensive income for the year, net of tax 0.61 (4.85)\nT otal Comprehensive income for the year (continuing operations) (354.83) (727.84)\nGroup\u2019s share of loss for the year (177.41) (363.92)\nSandhar Daewha Automotive Systems Private Limited\nSummarised balance sheet as at 31 March 2022 and 31 March 2021:\nParticulars 31 March 2022 31 March 2021\nCurrent assets - 523.77\nNon-Current assets - 2,200.55\nCurrent Liabilities - 420.57\nNon-current liabilities - 13.28\nEquity - 2,290.47\nProportion of the group\u2019s ownership - 1,145.23\nSummarised Statement of profit & loss\nParticulars 31 March 2022 31 March 2021\nRevenue - 303.90\nOther incomes - 1.22\nCost of Raw Material & Component Consumed - 250.87\nEmployee Benefits Expense - 126.64\nFinance Costs - 14.81\nDepreciation and Amortization Expense - 193.53\nOther Expenses - 81.28\nLoss Before T ax - (362.01)\nIncome tax expense - (92.85)\nLoss for the year (continuing operations) - (269.16)\nOther comprehensive income for the year, net of tax - 1.79\nT otal Comprehensive income for the year (continuing operations) - (267.37)\nGroup\u2019s share of loss for the year - (133.69)", "start_char_idx": 0, "end_char_idx": 2144, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "9668ee88-9d10-49df-aafa-4fed14f8b7de": {"__data__": {"id_": "9668ee88-9d10-49df-aafa-4fed14f8b7de", "embedding": null, "metadata": {"page_label": "237", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "806a9a6a-5193-4c0b-b2d7-6d16d3f6fce8", "node_type": null, "metadata": {"page_label": "237", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "c93f863a9d151fd5e058379f79877b9207cbc8244932de37b55fd3e1bdb4e20c"}}, "hash": "c93f863a9d151fd5e058379f79877b9207cbc8244932de37b55fd3e1bdb4e20c", "text": "Sandhar Technologies Limited236\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nSandhar Daeshin Auto Systems Private Limited\nSummarised balance sheet as at 31 March 2022 and 31 March 2021:\nParticulars 31 March 2022 31 March 2021\nCurrent assets - 1.18\nNon-Current assets - -\nCurrent Liabilities - 0.17\nNon-current liabilities - -\nEquity - 1.01\nProportion of the group\u2019s ownership - 0.50\nSummarised Statement of profit & loss\nParticulars 31 March 2022 31 March 2021\nRevenue - -\nOther incomes - -\nCost of Raw Material & Component Consumed - -\nEmployee Benefits Expense - -\nFinance Costs - -\nDepreciation and Amortization Expense - -\nOther Expenses 0.52 0.41\nLoss Before T ax (0.52) (0.41)\nIncome tax expense 0.49 (0.18)\nProfit/ (Loss) for the year (continuing operations) (1.01) (0.23)\nOther comprehensive income for the year, net of tax - -\nT otal Comprehensive income for the year (continuing operations) (1.01) (0.23)\nGroup\u2019s share of profit/ (loss) for the year (0.51) (0.11)\nSandhar Whetron Electronics Private Limited\nSummarised balance sheet as at 31 March 2022 and 31 March 2021:\nParticulars 31 March 2022 31 March 2021\nCurrent assets 684.41 546.16\nNon-Current assets 1,515.05 1,455.42\nCurrent Liabilities 258.84 40.98\nNon-current liabilities 243.51 248.97\nEquity 1,697.11 1,711.63\nProportion of the group\u2019s ownership 848.55 855.81\nSummarised Statement of profit & loss\nParticulars 31 March 2022 31 March 2021\nRevenue 296.42 131.12\nOther incomes 10.03 14.97\nCost of Raw Material & Component Consumed 189.88 97.68\nEmployee Benefits Expense 133.35 54.00\nFinance Costs 17.84 7.09\nDepreciation and Amortization Expense 126.87 57.92\nOther Expenses 33.64 13.61\nProfit/ (Loss) Before T ax (195.14) (84.20)\nIncome tax expense (44.66) (21.57)\nProfit/ (Loss) for the year (continuing operations) (150.48) (62.64)\nOther comprehensive income for the year, net of tax (10.09) 1.86\nT otal Comprehensive income for the year (continuing operations) (160.57) (60.78)\nGroup\u2019s share of profit/ (loss) for the year (80.29) (30.39)", "start_char_idx": 0, "end_char_idx": 2128, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ced155b2-ada3-4a4a-93ad-7f2c3ff9b2b9": {"__data__": {"id_": "ced155b2-ada3-4a4a-93ad-7f2c3ff9b2b9", "embedding": null, "metadata": {"page_label": "238", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "2d97bace-7e32-4717-8ea0-c921a285d49f", "node_type": null, "metadata": {"page_label": "238", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8de5317c284bb197c267c4c3e84c7474f34042fe7a3c489cf3dd70e699e617ce"}}, "hash": "8de5317c284bb197c267c4c3e84c7474f34042fe7a3c489cf3dd70e699e617ce", "text": "237\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nKwangsung Sandhar T echnologies Private Limited\nSummarised balance sheet as at 31 March 2022 and 31 March 2021:\nParticulars 31 March 2022 31 March 2021\nCurrent assets 2,036.18 2,013.54\nNon-Current assets 3,323.37 3,163.49\nCurrent Liabilities 3,553.37 2,891.52\nNon-current liabilities 270.35 363.26\nEquity 1,535.83 1,922.25\nProportion of the group\u2019s ownership 767.91 961.13\nSummarised Statement of profit & loss\nParticulars 31 March 2022 31 March 2021\nRevenue 490.73 -\nOther incomes 8.53 8.47\nCost of Raw Material & Component Consumed 366.03 -\nEmployee Benefits Expense 531.83 -\nFinance Costs 26.44 1.07\nDepreciation and Amortization Expense 246.20 -\nOther Expenses 174.53 20.74\nLoss Before T ax (845.77) (13.34)\nIncome tax expense (218.71) 18.57\nLoss for the year (continuing operations) (627.06) (31.91)\nOther comprehensive income for the year, net of tax 2.31 5.32\nT otal Comprehensive income for the year (continuing operations) (624.75) (26.59)\nGroup\u2019s share of loss for the year (312.37) (13.29)\nWinnercom Sandhar T echnologies Private Limited\nSummarised balance sheet as at 31 March 2022 and 31 March 2021:\nParticulars 31 March 2022 31 March 2021\nCurrent assets 1,472.82 872.92\nNon-Current assets 348.24 391.27\nCurrent Liabilities 966.27 491.43\nNon-current liabilities 20.56 11.89\nEquity 834.24 760.87\nProportion of the group\u2019s ownership 417.12 380.44", "start_char_idx": 0, "end_char_idx": 1543, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a52f2d81-6d80-49bc-8818-fb0616289748": {"__data__": {"id_": "a52f2d81-6d80-49bc-8818-fb0616289748", "embedding": null, "metadata": {"page_label": "239", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "9bfd0154-f0a1-4d6c-9ab2-e5d6e3b5d4c5", "node_type": null, "metadata": {"page_label": "239", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cc67694dbf74d280249812b97991b842188d1450f04acac04a7ee4ae575bb4d7"}}, "hash": "cc67694dbf74d280249812b97991b842188d1450f04acac04a7ee4ae575bb4d7", "text": "Sandhar Technologies Limited238\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nSummarised Statement of profit & loss\nParticulars 31 March 2022 31 March 2021\nRevenue 3,017.98 1,966.30\nOther incomes 3.34 26.18\nCost of Raw Material & Component Consumed 2,578.90 1,733.03\nEmployee Benefits Expense 161.07 111.68\nFinance Costs - -\nDepreciation and Amortization Expense 49.71 46.62\nOther Expenses 142.14 118.57\nLoss Before T ax 89.50 (17.42)\nIncome tax expense 15.48 (3.04)\nLoss for the year (continuing operations) 74.02 (14.38)\nOther comprehensive income for the year, net of tax (0.66) (1.39)\nT otal Comprehensive income for the year (continuing operations) 73.37 (15.76)\nGroup\u2019s share of loss for the year 36.68 (7.88)\nSandhar Han Shin Automotive Private Limited\nSummarised balance sheet as at 31 March 2022 and 31 March 2021:\nParticulars 31 March 2022 31 March 2021\nCurrent assets - -\nNon-Current assets - -\nCurrent Liabilities - -\nNon-current liabilities - -\nEquity - -\nProportion of the group\u2019s ownership - -\nSummarised Statement of profit & loss\nParticulars 31 March 2022 31 March 2021\nRevenue - -\nOther incomes - 5.98\nCost of Raw Material & Component Consumed - -\nEmployee Benefits Expense - -\nFinance Costs - -\nDepreciation and Amortization Expense - -\nOther Expenses - 0.65\nProfit/ (Loss) Before T ax - 5.33\nIncome tax expense - -\nProfit/ (Loss) for the year (continuing operations) - 5.33\nOther comprehensive income for the year, net of tax - -\nT otal Comprehensive income for the year (continuing operations) - 5.33\nGroup\u2019s share of profit/ (loss) for the year - 2.67", "start_char_idx": 0, "end_char_idx": 1688, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "29f2c090-51f3-4bec-a0d6-bc69f18d762a": {"__data__": {"id_": "29f2c090-51f3-4bec-a0d6-bc69f18d762a", "embedding": null, "metadata": {"page_label": "240", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "b0a87ef1-f35b-43e9-a37d-f7d5b6361b17", "node_type": null, "metadata": {"page_label": "240", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "db5e9539a352760e4c3fcb82a8d4f16356ba61c33f21aa635b18f2a404db780d"}}, "hash": "db5e9539a352760e4c3fcb82a8d4f16356ba61c33f21aa635b18f2a404db780d", "text": "239\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nSandhar Han Shin Auto T echnologies Private Limited\nSummarised balance sheet as at 31 March 2022 and 31 March 2021:\nParticulars 31 March 2022 31 March 2021\nCurrent assets 589.23 607.81\nNon-Current assets 388.27 384.11\nCurrent Liabilities 603.04 569.14\nNon-current liabilities 13.84 14.55\nEquity 360.61 408.23\nProportion of the group\u2019s ownership 180.31 204.11\nSummarised Statement of profit & loss\nParticulars 31 March 2022 31 March 2021\nRevenue 1,069.62 740.81\nOther incomes 1.02 18.20\nCost of Raw Material & Component Consumed 859.16 711.75\nEmployee Benefits Expense 165.91 111.77\nFinance Costs 1.69 3.81\nDepreciation and Amortization Expense 57.11 58.62\nOther Expenses 62.06 46.56\nLoss Before T ax (75.29) (173.50)\nIncome tax expense (27.15) (45.26)\nLoss for the year (continuing operations) (48.15) (128.24)\nOther comprehensive income for the year, net of tax 0.53 (5.31)\nT otal Comprehensive income for the year (continuing operations) (47.62) (133.55)\nGroup\u2019s share of loss for the year (23.81) (66.77)\nSandhar Daeshin T echnologies Private Limited\nSummarised balance sheet as at 31 March 2022 and 31 March 2021:\nParticulars 31 March 2022 31 March 2021\nCurrent assets - 0.99\nNon-Current assets - -\nCurrent Liabilities - (0.25)\nNon-current liabilities - -\nEquity - 0.74\nProportion of the group\u2019s ownership - 0.37\nSummarised Statement of profit & loss\nParticulars 31 March 2022 31 March 2021\nRevenue - -\nOther incomes - -\nCost of Raw Material & Component Consumed - -\nEmployee Benefits Expense - -\nFinance Costs - -\nDepreciation and Amortization Expense - -\nOther Expenses - 0.26\nLoss Before T ax - (0.26)\nIncome tax expense - -\nLoss for the year (continuing operations) - (0.26)\nOther comprehensive income for the year, net of tax - -\nT otal Comprehensive income for the year (continuing operations) - (0.26)\nGroup\u2019s share of loss for the year - (0.13)", "start_char_idx": 0, "end_char_idx": 2042, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0bf1560d-9361-4837-839b-36f98067a597": {"__data__": {"id_": "0bf1560d-9361-4837-839b-36f98067a597", "embedding": null, "metadata": {"page_label": "241", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "086ddba3-3119-4d53-9699-56bb009cd5ee", "node_type": null, "metadata": {"page_label": "241", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "490828375930e9258a5aa08b7ba768c92ccf2327be9265160148483d0cccd439"}}, "hash": "490828375930e9258a5aa08b7ba768c92ccf2327be9265160148483d0cccd439", "text": "Sandhar Technologies Limited240\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\nThe Group had no contingent liabilities or capital commitment relating to its interest in Sandhar Hang Sung T echnologies Private \nLimited., Sandhar Ecco Green Energy Private Limited, Sandhar Amkin Industries Private Limited, Jinyoung Sandhar Mechatronics \nPrivate Limited, Indo T oolings Private Limited, Sandhar Daewha Automotive Systems Private Limited, Sandhar Daeshin Auto Systems \nPrivate Limited, Sandhar Whetron Electronics Private Limited, Kwangsung Sandhar T echnologies Private Limited, Winnercom Sandhar \nT echnologies Private Limited, Sandhar Han Shin Automotive Private Limited, Sandhar Han Shin Auto T echnologies Private Limited and \nSandhar Daeshin T echnologies Private Limited as at 31 March 2022 and 31 March 2021.\nAll the Joint Ventures companies cannot distribute its profits until obtains the consent from the two venture partners.\n42. Research & De velopment (R & D) Expenses\nThe Company has incurred following expenditure on its Research and Development center at Gurgaon approved and recognised by the \nMinistry of Science & T echnology, Government of India.\na. Capital Expenditure\nParticulars 31 March 2022 31 March 2021\nCapital expenditure 6.16 12.06\nb. Revenue Expenditure\nParticulars 31 March 2022 31 March 2021\nMaterial/Consumables/Spares 12.13 9.15\nEmployee benefits expenses 383.66 323.93\nPower & Fuel 1.01 1.48\nRepair & maintenance 2.20 4.45\nTravelling & conveyance 1.94 0.25\nLegal & professional charges 5.63 1.93\nMiscellaneous expenses 28.19 16.85\nT otal 434.76 358.04\n43. The Group has assessed the impact that may result from COVID 19 on its liquidity position, carrying amounts of tangible assets, \ninvestments, and other assets / liabilities. In developing the assumptions relating to the possible future uncertainties in the global \neconomic conditions because of this pandemic, the Group has considered internal and external information available till the date of \napproval these consolidated financial statements and has assessed its situation.\nIn that context and based on the current estimates, the Group believes that COVID 19 is not likely to have any material impact on its \nconsolidated financial statements, liquidity or ability to service its debt or other obligations. However, the overall economic environment, \nbeing uncertain due to COVID 19, may affect the underlying assumptions and estimates in future, which may differ from those considered \nas at the date of approval of these consolidated financial statements. The Group would closely monitor such developments in future \neconomic conditions and consider their impact on the consolidated financial statements of the relevant periods.\n44. Disclosure of additional information as required b y the Schedule III\nName of the entity 2021-22\nNet Assets, i.e., total \nassets minus total \nliabilities Share in profit or lossShare in other \ncomprehensive incomeShare in T otal \nComprehensive income\nAs % of \nconsoli -\ndated net \nassetsAmount As % of \nconsolidat -\ned profit or \nlossAmount As % of \nconsolidat -\ned profit or \nlossAmount As % of \nconsolidat -\ned profit or \nlossAmount\n (in Rs.)  (in Rs.) (in Rs.)   (in Rs.)\nParent\nSandhar T echnologies \nLtd.89.32% 76,723.58 109.89% 6,123.22 (102.17%) 502.48 109.26% 6,625.68\nIndian Subsidiaries of Sandhar T echnologies Ltd.\nSandhar T ooling Pvt Ltd 0.40% 345.26 1.25% 69.20 (1.61%) (7.91) 1.02% 61.29", "start_char_idx": 0, "end_char_idx": 3545, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "34997651-193c-43aa-a61f-cd704b21cfe5": {"__data__": {"id_": "34997651-193c-43aa-a61f-cd704b21cfe5", "embedding": null, "metadata": {"page_label": "242", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "266ea775-ae74-49fc-8ce4-050e4fff4ddc", "node_type": null, "metadata": {"page_label": "242", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cba411dd5e1f74e945f6b9615abb91344401f4dd1862dc939ceae83328081cb9"}}, "hash": "cba411dd5e1f74e945f6b9615abb91344401f4dd1862dc939ceae83328081cb9", "text": "241\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)Annual Report 2021-22\nName of the entity 2021-22\nNet Assets, i.e., total \nassets minus total \nliabilities Share in profit or lossShare in other \ncomprehensive incomeShare in T otal \nComprehensive income\nAs % of \nconsoli -\ndated net \nassetsAmount As % of \nconsolidat -\ned profit or \nlossAmount As % of \nconsolidat -\ned profit or \nlossAmount As % of \nconsolidat -\ned profit or \nlossAmount\n (in Rs.)  (in Rs.) (in Rs.)   (in Rs.)\nSandhar Strategic \nSystems Private Limited0.00% - (0.00%) 0.06 0.00% - (0.00%) 0.06\nSandhar Engineering \nPrivate Limited3.88% 3,336.41 (2.94%) (163.59) 0.00% - (2.70%) (163.59)\nSandhar Automotive \nSystems Private Limited2.25% 1,933.29 (0.52%) (28.79) (0.40%) (1.97) (0.51%) (30.76)\nSandhar Auto Castings \nPrivate Limited0.00% 0.87 (0.00%) 0.14 0.00% - (0.00%) 0.14\nMinority interest in \nSandhar T ooling Pvt \nLtd.(0.45%) (387.13) (0.36%) (20.06) (0.40%) 1.99 (0.30%) (18.07)\nForeign subsidiaries of Sandhar T echnologies Ltd.\nSandhar T echnologies \nBarcelona, SL6.07% 5,213.47 12.58% 701.23 (0.49%) (2.35) 11.53% 698.89\nJoint ventures\nJinyoung Sandhar \nMechatronics Private \nLimited0.11% 97.33 (3.19%) (177.72) 0.06% 0.31 (2.93%) (177.41)\nSandhar Amkin \nIndustries Private \nLimited0.32% 266.96 (8.25%) (459.72) 0.80% 3.95 (7.52%) (455.76)\nSandhar Ecco Green \nEnergy Private Limited0.08% 72.94 (0.03%) (1.74) 0.00% - (0.03%) (1.74)\nSandhar Han Sung \nT echnologies Private \nLimited1.39% 1,193.35 (1.67%) (93.02) (0.14%) (0.70) (1.55%) (93.72)\nSandhar Dashin Auto \nSystems Private Limited0.00% - (0.01%) (0.51) 0.00% - (0.01%) (0.51)\nSandhar Whetron \nElectronics Private \nLimited0.99% 848.55 (1.35%) (75.24) (1.03%) (5.05) (1.32%) (80.29)\nKwansung Sandhar \nT echnologies Private \nLimited0.90% 767.91 (5.63%) (313.53) (0.24%) 1.16 (5.15%) (312.37)\nWinnercom Sandhar \nT echnologies Private \nLimited0.49% 417.12 (0.66%) 37.01 (0.07%) (0.33) (0.60%) 36.68\nSandhar Han Shin Auto \nT echnologies Private \nLimited0.21% 180.31 (0.43%) (24.07) 0.05% 0.26 (0.39%) (23.81)\nLess: Cost of \ninvestment in joint \nventures(5.96%) (5,116.07)\nConsolidated Net \nAssets/ Profit after tax100.00% 85,894.15 100.00% 5,572.87 100.00% 491.84 100.00% 6,064.71", "start_char_idx": 0, "end_char_idx": 2320, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "dda29982-294a-4146-a4b8-d0992ba88275": {"__data__": {"id_": "dda29982-294a-4146-a4b8-d0992ba88275", "embedding": null, "metadata": {"page_label": "243", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "2adc0881-8c18-4999-a310-28648313ef7c", "node_type": null, "metadata": {"page_label": "243", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "845c2070dacacd7957d3e493fca3ab09e4e821408532524b42d46e305c7e117a"}}, "hash": "845c2070dacacd7957d3e493fca3ab09e4e821408532524b42d46e305c7e117a", "text": "Sandhar Technologies Limited242\nNotes to the Consolidated Financial Statements  for the year ended 31 March 2022\n(Rupees in lacs, except share data, per share data and unless otherwise stated)\n45. Additional Information:\na. No proceedings have been initiated or pending against the company for holding any benami property under the Benami Transactions \n(Prohibitions) Act, 1988 (45 of 1988) and the rules made thereunder.\nb. The Company has no transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of the \nCompanies Act, 1956.\nc. There are no charges or satisfa ction which is yet to be registered with ROC beyond the statutory period.\nd. The Com pany has not traded or invested in Crypto currency or Virtual Currency during the financial year.\ne. The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including   foreign entities \n(Intermediaries) with the understanding that the Intermediary shall:\n(i) directly or indir ectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company \n(Ultimate Beneficiaries) or\n(ii) pro vide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries\nf. The Company has not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the \nunderstanding (whether recorded in writing or otherwise) that the Company shall:\n(i) directly or indir ectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding \nParty (Ultimate Beneficiaries) or \n(ii) pro vide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.\ng. The Company does not have such transaction which are not recorded in the books of accounts and has been surrendered or disclosed \nas income during the year in the tax assessments under the Income T ax Act, 1961 (such as, search or survey or any other relevant \nprovisions of the Income T ax Act, 1961).\nh. The Com pany is not declared as a wilful defaulter by any bank of financial institution or other lender .\nAs per our report of even date attached  \nFor B S R & Co. LLP   F or and on behalf of the Board of Directors of  \nChartered Accountants   Sandhar T echnologies Limited  \nICAI Firm Registration number 101248W/W-100022  \nShashank Agarwal  D .N. Davar  Ja yant Davar  Y ashpal Jain \nPartner  Chairman  Co-Cha irman and  Chief Financia l Officer\nMembership No. 095109  DIN:00002008 Managing D irector  DIN:00100801\nVimal Mahendru  Archana Capoor  Arvind Kapur  K omal Malik\nDirector  Director  Director  Com pany Secretary\nDIN:00006016  DIN:01204170  DIN:00096308  ICS I M. No.: 6430\nPlace: Gurugram  Pla ce: Gurugram\nDate: 18 May 2022  Date: 18 Ma y 2022", "start_char_idx": 0, "end_char_idx": 2794, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a13aa235-c4c1-4a7f-b3c2-b7fa3895f257": {"__data__": {"id_": "a13aa235-c4c1-4a7f-b3c2-b7fa3895f257", "embedding": null, "metadata": {"page_label": "244", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "20107bb2-6661-44bb-8aa5-96a05ff3d6e5", "node_type": null, "metadata": {"page_label": "244", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "9c4c17b18dca6e5c6c78d0690f6d15fdc267ce98075ff08e975caf246276ee08"}, "3": {"node_id": "e6d8ac46-780d-4404-b3e0-eed64ba155e9", "node_type": null, "metadata": {"page_label": "244", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "572eeb8fe18fc72c2fa0d664db8e92d26089a5cb50d376bb737d53d0ffe0e218"}}, "hash": "404f79aaa6f9886e517948f364db05bdfcaeaa2c1464aa7e95adf825e1fb4b69", "text": "AGM Notice-2021-22ORDINARY BUSINESS:\n1) T o receive, consider and adopt the Audited Standalone Financial \nStatements and the Audited Consolidated Financial Statements \nof the Company for the Financial Year ended the 31st March,\n2022 together with the Reports of the Board of Directors and\nAuditor thereon.\n2)\t To\tdecla re \ta \tfinal \tdividend \tof \tRs. \t2.25/ - \tper \tequit y \tshare \tof \tRs. \t\n10/-\teach\tfully \tpaid \tup \tfor \tthe \tFina ncial \tY ear \tended \tthe \t31st \t\nMarch, 2022.\n3) T o appoint a Director in place of Shri Neel Jay Davar (DIN\n09201336), who retires by rotation and being eligible, offers\nhimself\tfor\tre-appointment.\n4)\t Re-appointment \tof\tthe\tStatutory\tAuditors.\nTo\tconsider \tand, \tif \tthought\tfit, \tto \tpass \tthe \tfollowing \tResolut ion \t\nas an Ordinary Resolution;\n\u201cRESOL VED THAT pursuant to the provisions of Section 139,\n141, 142 and other applicable provisions, if any, of the Companies \nAct, 2013, read with rules made there under  (including any\nstatutory\tmodifica tion(s) \tor \tre-enact ment(s) \tthereof , \tfor \tthe \t\ntime\tbeing \tin \tforce ), \tM/ s \tBSR \t& \tCo.\tLLP , \tCha rtered \tAccountants \t\n(Registration \tNo. \t101248W /W-100022) \tbe \tand \tis \thereb y \tre-\nappointed as the Statutory Auditors of the Company to hold\nsuch\toffice \tfor \ta \tperiod \tof \tfiv e \ty ears \tfrom \tthe \tconclusion \tof \t\nthis Annual General Meeting till the conclusion of the Thirty\nFifth Annual General Meeting at such remuneration as may\nbe mutually agreed between the Board of Directors of the\nCompany and the Auditors. \u201d\nSPECIAL BUSINESS:\n5)\t Ratification \tof \tremuner ation \tpa yable \tto \tCost \tAuditor \tviz.\nM/s\tSatija \t& \tCo \tfor \taudit \tof \tcost \trecords \tfor \tthe \tFinancial \t\nYear\t2022-2023.\nTo\tconsider \tand, \tif \tthought\tfit, \tto \tpass \twit h \tor \twit hout \t\nmodification(s), \tthe \tfollowing \tResolut ion \tas \tan \tOrdina ry \t\nResolution:\u201cRESOL VED THAT pursuant to the provisions of Section 148 \nof the Companies Act, 2013 and the Companies (Audit and \nAuditors)\tRules,\t2014 \t(including \tan y \tstatutory \tmodifica tion(s) \tor \t\nre-enactment(s) \tthereof , \tfor \tthe \ttime \tbeing \tin \tforce ), \tM/ s \tSa tija \t\n&\tCo,\tCost\tAccountants, \tNew \tDelhi,\tha ving \tFirm \tRegist ration \t\nNo. 004907, appointed as the Cost Auditors of the Company by the Board of Directors for conduct of the audit of the Cost \nRecords\tof \tthe \tCompan y \tfor \tthe \tfinancia l \ty ear \tended \tthe \t31st \t\nMarch,\t2023 \tat \tsuch \tremuner ation \tamounting \tto \tRs. \t1,25,000 \t\n(Rupees\tOne \tLakh \tT wenty-Five \tThousand \tOnly) \tper \tannum \tplus \t\nreimbursement \tof \tout \tof", "start_char_idx": 0, "end_char_idx": 2550, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e6d8ac46-780d-4404-b3e0-eed64ba155e9": {"__data__": {"id_": "e6d8ac46-780d-4404-b3e0-eed64ba155e9", "embedding": null, "metadata": {"page_label": "244", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "20107bb2-6661-44bb-8aa5-96a05ff3d6e5", "node_type": null, "metadata": {"page_label": "244", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "9c4c17b18dca6e5c6c78d0690f6d15fdc267ce98075ff08e975caf246276ee08"}, "2": {"node_id": "a13aa235-c4c1-4a7f-b3c2-b7fa3895f257", "node_type": null, "metadata": {"page_label": "244", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "404f79aaa6f9886e517948f364db05bdfcaeaa2c1464aa7e95adf825e1fb4b69"}}, "hash": "572eeb8fe18fc72c2fa0d664db8e92d26089a5cb50d376bb737d53d0ffe0e218", "text": "\tpock et \te xpenses \tincurred \tb y \tthem \t\nin\tthe\tcourse \tof \taforesaid \taudit\tbe \tand \tis \thereb y \tr atified \tand \t\nconfirmed.\u201d\nBy \t Order \t of \t the \t Board\nFor Sandhar \tTechnologies \tLimited\nSd/ -\nK OMAL MALIK\nCom pany \t Secretary \t & \nPlace:\tGurugram\t Com pliance \t Officer  \nDated: 03rd August 2022  Membership Number: 6430\nRegistered \tOffice:\nB-6/20\tL.S.C.\t Safdarjung \t Enclave,\nNew\tDelhi-110029\nCIN:\tL74999DL1987PLC029553\nPhone:\t0124-4518900\nFax:\t0124-4518912\nEmail:\tinvestors@sandhar.in\nWebsite: www.sandhargroup.com Notice\tis\thereb y \tgiv en \tthat \tthe \t30th \tAnnual \tGener al \tMeeting \t(\u201c AGM\u201d) \tof \tthe \tMembers \tof \tSandhar \tT echnologies \tLimited \twill \tbe \theld \ton \t\nThursday\tthe \t22nd \tSeptember , \t2022 \tat \t11:30 \tA.M. \t(IST ) \tthrough \tVideo \tConferencing \t(\u2018 VC\u2019) \t/ \tOt her \tAudio \tVisual \tMeans \t(\u2018 OAVM\u2019) \tto \t\ntransact the following businesses:Notice", "start_char_idx": 2551, "end_char_idx": 3427, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "441287a6-5dea-4390-abcd-0f7163ccb931": {"__data__": {"id_": "441287a6-5dea-4390-abcd-0f7163ccb931", "embedding": null, "metadata": {"page_label": "245", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "bcb4eec8-ae4e-4a35-aa6b-801ff699574d", "node_type": null, "metadata": {"page_label": "245", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "2b71416fc8725b51f39a5d462c5baabf03b145ff3926ab0f49d75533bad2db1f"}, "3": {"node_id": "50a3244e-3c22-48c5-bc8a-77a812ae7e5c", "node_type": null, "metadata": {"page_label": "245", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "3372f76b61c473620a9b98bb1e971eaf8cf9e5777597bc1c00166f3b71ed2655"}}, "hash": "26587b32156064c4e961b1808b958d557655ea908326d946b937023f1e7b854e", "text": "AGM Notice-2021-22NOTES:\n1)\t In\tview \tof \tthe \tcontinuing \tCo vid-19 \tpandemic,\tthe \tMinist ry \tof \t\nCorporate \tAffairs \t(\u201cMCA \u201d) \tvide \tit s \tcircula r \tdated \tMa y \t05, \t2022 \t\nread\twit h\tcircula rs \tdated \tMa y \t05, \t2020, \tApril \t08, \t2020, \tApril \t13, \t\n2020 and January 13, 2021 (collectively referred to as \u201cMCA\nCirculars\u201d) permitted the holding of the Annual General Meeting \n(\u201cthe\tMeeting\u201d) \tthrough \tV C \t/ \tO AVM, \twit hout \tthe \tph ysical \t\npresence of the Members at a common venue. In compliance\nwith\tthe\tpro visions \tof \tthe \tCom panies \tAct, \t2013 \t(\u201c Act\u201d),\tSEBI \t\n(Listing\tObliga tions \tand \tDisclosur e \tRequirements) \tRegula tions,\t\n2015\t(\u201cL isting \tRegula tions\u201d),\tMCA\tCir culars \tand \tSEBI \tCir cular, \t\nthe\tMeeting\tof\tthe\tCompany\tis\tbeing\theld\tthrough\tVC\t/\t OAVM. \t\n2)\t An\tExpla natory \tSt atement \tsetting \tout \tthe \tmateria l \tfacts, \t\npursuant to Section 102 of the Companies Act, 2013 (\u201cAct\u201d) and applicable Secretarial Standard, relating to Special Business to\nbe\ttransacted \tat\tthe\tAGM,\tis\tannexed\tto\tthe\tNotice.\t\n3)\t Pursuant \tto \tthe \tpro visions \tof \tthe \tAct, \ta \tMember \tentit led \tto \t\nattend\tand \tv ote \tat \tthe \tA GM \tis \tentit led \tto \tappoint\ta \tpro xy \tto \t\nattend\tand \tv ote \ton \this/ her \tbehalf \tand \tthe \tpro xy \tneed \tnot \tbe \ta\nMember of the Company. Since, this AGM is being held through \nVC\t/\tO AVM, \tph ysical \tattendance \tof \tthe \tMembers \thas \tbeen \t\ndispensed with. Accordingly, the facility for appointment of\nproxies\tb y \tthe \tMembers \twill \tnot \tbe \ta vailable \tfor \tthe \tA GM \tand\nhence\tthe\tPro xy \tF orm \tand \tAttendance \tSlip\tare \tnot \tanne xed \tto \t\nthis Notice.\n4)\t In\tcase \tof \tjoint\tholders \tattending\tthe \tA GM, \tonly \tsuch \tjoint\nholder who is higher in the order of names will be entitled tovote.\n5)\t The\tattendance \tof \tthe \tMembers \tattending \tthe \tA GM \tthrough \t\nVC/OAVM \twill \tbe \tcounted \tfor \tthe \tpurpose \tof \treck oning \tthe \t\nquorum\tunder\tSection\t103\tof\tthe\tAct.\n6)\t Institutional \t/ \tCorpor ate \tMembers \tare \trequired \tto \tsend \ta \t\nscanned\tcop y \t(PDF /JPG \tformat) \tof \tit s \tBoard \tor \tgo verning \t\nbody\tresolut ion \t/ Authorization \tletter \tetc. \tauthorizing \tit s \t\nrepresentative \tto \tattend \tthe \tA GM \tthrough \tV", "start_char_idx": 0, "end_char_idx": 2197, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "50a3244e-3c22-48c5-bc8a-77a812ae7e5c": {"__data__": {"id_": "50a3244e-3c22-48c5-bc8a-77a812ae7e5c", "embedding": null, "metadata": {"page_label": "245", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "bcb4eec8-ae4e-4a35-aa6b-801ff699574d", "node_type": null, "metadata": {"page_label": "245", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "2b71416fc8725b51f39a5d462c5baabf03b145ff3926ab0f49d75533bad2db1f"}, "2": {"node_id": "441287a6-5dea-4390-abcd-0f7163ccb931", "node_type": null, "metadata": {"page_label": "245", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "26587b32156064c4e961b1808b958d557655ea908326d946b937023f1e7b854e"}, "3": {"node_id": "a389f776-8c1d-44be-befe-2bee6e787c8b", "node_type": null, "metadata": {"page_label": "245", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "fdee56405f63785d424cc812124dbf8ae91aa65c2af52e6c65726d365db26d28"}}, "hash": "3372f76b61c473620a9b98bb1e971eaf8cf9e5777597bc1c00166f3b71ed2655", "text": "C \t/ \tO AVM \ton \tit s\nbehalf\tand \tto \tv ote \tthrough \tremote \te-v oting \tat \tlea st \t48 \thours\nbefore\tthe \tA GM. \tThe \tsaid \tresolut ion \t/ \tauthoriza tion \tshall \tbe \t\nsent\tto\tthrough\te-mail\ton\tinvestors@sandhar.in\n7)\t Pursuant \tto \tSection \t91 \tof \tthe \tCom panies \tAct, \t2013 \tand \tRule \t\n10 of the Companies (Management and Administration) Rules,\n2014\tread \twit h \tRegula tion \t42 \tof \tthe \tSEBI \t(List ing \tObliga tions \t\nand\tDiscl osure \tRequirements) \tRegula tions,\t2015, \tthe \tRegist er \t\nof\tMembers \tand \tSha re \tT ransfer \tBooks \tof \tthe \tCom pany \twill \t\nremain closed from Friday, September 16, 2022 to Thursday,September 22, 2022 (both days inclusive).\n8)\t Details \tas \trequired \tin \tRegula tion \t36(3) \tof \tthe \tSEBI \t(List ing\nObligations \tand \tDisclosur e \tRequirem ent) \tRegula tions,\t2015 \t\n(\u2018Listing\tRegula tions\u2019) \tin \trespect \tof \tthe \tDirector \tseeking \t\nappointment \t/ \tre-a ppointment \tat \tthe \tA GM \tis \tattached \tas \t\nAnnexure-1 \tforming\tpart\tof\tthis\tNotice.\n9)\t In\tcomplia nce \twit h \tthe \tMCA\tCir culars \tand \tSEBI \tCir cular \tdated \t\n05th\tMa y,\t2022, \tthe \tnotice \tof \tA GM \tand \tAnnual \tReport \tare \tbeing \t\nsent\tin\telect ronic \tmode \tto \tMembers \twhose \te-m ail \taddress \tis \t\nregistered with the depository participant(s). Members who\nhave\tnot\tregist ered \ttheir \te-m ail \taddress \tare \trequested \tto \t\nregister the same with their respective depository participant(s). \nIn\tcase\tof\tan y \tassist ance, \tthe \tmembers \tare \trequested \tto \twrit e \tan \t\nemail\tto\tinvestors@sandhar.in.10)\tMembers \tma y \tnote \tthat \tthe \tNotice \tand \tAnnual \tReport \t2021-\n2022 will also be available on the Company\u2019s website www.\nsandhargroup.com, \twebsit es \tof \tthe \tSt ock \tEx changes \ti. e. \tBSE \t\nLimited\tand \tNationa l \tSt ock \tEx change \tof \tIndia\tLim ited \tat \twww .\nbseindia.com  and www.nseindia.com  respectively, and on the\nwebsite\tof\tRegistrar\thttps://instavote.linkintime.co.in \t.\n11)\tPursuant \tto \tSection \t108 \tof \tthe \tCom panies \tAct, \t2013 \tread \twit h \t\nRule 20 of the Companies (Management and Administration)\nRules,\t2014, \tas \tamended \tand \tRegula tion \t44 \tof \tList ing \t\nRegulations, the Company is pleased to provide the facility\nto\tMembers \tto \te xercise \ttheir \tright\tto \tv ote \ton \tthe \tresolut ions \t\nproposed", "start_char_idx": 2198, "end_char_idx": 4446, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a389f776-8c1d-44be-befe-2bee6e787c8b": {"__data__": {"id_": "a389f776-8c1d-44be-befe-2bee6e787c8b", "embedding": null, "metadata": {"page_label": "245", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "bcb4eec8-ae4e-4a35-aa6b-801ff699574d", "node_type": null, "metadata": {"page_label": "245", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "2b71416fc8725b51f39a5d462c5baabf03b145ff3926ab0f49d75533bad2db1f"}, "2": {"node_id": "50a3244e-3c22-48c5-bc8a-77a812ae7e5c", "node_type": null, "metadata": {"page_label": "245", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "3372f76b61c473620a9b98bb1e971eaf8cf9e5777597bc1c00166f3b71ed2655"}}, "hash": "fdee56405f63785d424cc812124dbf8ae91aa65c2af52e6c65726d365db26d28", "text": "to be passed at AGM by electronic means. The\nMembers,\twhose \tnames \tappear \tin \tthe \tRegist er \tof \tMembers \t/ \t\nlist\tof\tBeneficia l \tOwners \tas \ton \tThursda y \tSeptember \t15, \t2022 \t\ni.e.,\tthe\tdate \tprior \tto \tthe \tcommencement \tof \tbook \tclosure, \tbeing \t\nthe\tcut-off\tdate,\tare\tentitled\tto\tvote\ton\tthe\tresolutions \tset\tforth\t\nin this Notice.\n12)\tAny\tperson, \twho \tacquires \tshares \tof \tthe \tCom pany \tand \tbecomes \t\na Member of the Company after sending of the Notice and\nholding\tshares \tas \tof \tthe \tcut-off \tdate, \tma y \tobtain \tthe \tlogin \tID \tand \t\npassword\tb y \tsending \ta \trequest \tto \tRegist rar. \tHowe ver, \tif \the/ she \t\nis\talready\tregist ered \twit h \tRegist rar \tfor \tremote \te-v oting \tthen \the/\nshe\tcan\tuse \this/ her \te xisting \tUser \tID \tand \tpassword \tfor \tcasting \t\nthe vote.\n13)  The voting rights of Members shall be in proportion to their\nshares\tin\tthe \tpaid- up \tequit y \tshare \tcapit al \tof \tthe \tCom pany \tas \ton \t\nthe\tcut-off\tdate.\n14)\tThe\tremote \te-v oting \tperiod \twil l \tcommence \tat \t09:00 \tA.M., \ton \t\nMonday,\tSeptember \t19, \t2022 \tand \twill \tend \tat \t05:00 \tP .M. \ton \t\nWednesday, September 21, 2022. \n15)\tMembers \tattending \tthe \tA GM \tthrough \tV C \t/ \tO AVM \tshall \tbe \t\ncounted\tfor \tthe \tpurpose \tof \treck oning \tthe \tquorum \tunder \tSect ion \t\n103 of the Act.\n16)\tMembers \twho \tare \tpresent \tin \tthe \tmeeting \tthrough \tV C/OAVM\nand have not casted their vote on resolutions through remote\ne-voting,\tshall \tbe \tallowed \tto \tv ote \tthrough \te-v oting \tsystem\nduring the meeting.\n17)\tThe\tMembers \twho \tha ve \tcasted \ttheir \tv ote \tb y \tremote \te-v oting \t\nprior\tto\tthe \tA GM \tma y \talso \tattend/ participate \tin \tthe \tA GM \t\nthrough\tV C \t/ \tO AVM \tbut \tshall \tnot \tbe \tentit led \tto \tcast \ttheir \tv ote \t\nagain.\n18)\tThe\tCompan y \thas \tappoint ed \tM/ s \tK.K. \tSa chdeva \t& \tAssocia tes, \t\nPracticing\tCom pany \tSecretaries, \tto \tact \tas \tthe \tScrutinizer , \tto\nscrutinize\tthe \tentire \te-v oting \tprocess \tin \ta \tfair \tand \ttr ansparent \t\nmanner. The Members desiring to vote through remote\ne-voting\tare \trequested \tto \trefer \tto \tthe \tdetailed \tprocedure \tgiv en \t\nhereinafter.\n19)\tSince\tthe \tA GM \twill \tbe \theld \tthrough \tV C \t/ \tO AVM, \tthe \tRoute \tMap\nis\tnot\tannexed \t in \t this \t Notice.\n20)\tThe\tRegist er \tof \tDirectors \tand \tK ey \tManageria l \tP ersonnel \t\nand their Shareholding maintained under Section 170 ofthe Companies Act, 2013 and the Register of Contracts or\narrangements in which Directors are interested under Section\n189 of the Companies Act, 2013 will be available for inspection \nin electronic mode. Members can inspect the same by sending\nan\te-mail\tto\tinvestors@sandhar.in \t.", "start_char_idx": 4447, "end_char_idx": 7072, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a864688e-d130-43c1-b929-86c88828583b": {"__data__": {"id_": "a864688e-d130-43c1-b929-86c88828583b", "embedding": null, "metadata": {"page_label": "246", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "1048d9b0-e596-4b1c-afbf-a48f3877444a", "node_type": null, "metadata": {"page_label": "246", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b2269814b579c036c28ed419f11ace7a00c3dcc18616b0b64344c2e7ea314369"}, "3": {"node_id": "c7cadcae-b444-4306-9a11-2fa8f77e8139", "node_type": null, "metadata": {"page_label": "246", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f935aa611d079ada2f66fb268bcc824fa3cca5a60102654eaf5fa5fb59ab0f4b"}}, "hash": "bcbf257d1e5b4cf5d629ae55423b85a06eb689592092c0d83dc0cb81ade3dfae", "text": "AGM Notice-2021-2221)\tThe\tSecurit ies \tand \tEx change \tBoard \tof \tIndia\t(SEBI) \tvide \tit s \t\ncircular dated 20th April, 2018 has mandated registration of\nPermanent \tAccount \tNumber \t(P AN) \tand \tBank \tAccount \tDetails \t\nfor all securities holders. Members holding shares in physical\nform\tare\ttherefore, \trequested \tto \tsubmit\ttheir \tP AN \tand \tBank \t\nAccount details to Registrar by sending a duly signed letter\nalong\twit h\tself-a ttested \tcop y \tof \tP AN \tCa rd \tand \torigina l \tcancelled \t\ncheque.\tThe \torigina l \tcancelled \tcheque \tshould \tbear \tthe \tname\nof\tthe\tMember . \tIn \tthe \talt ernative \tMembers \tare \trequested \tto \t\nsubmit\ta\tcop y \tof \tbank \tpassbook/ statement \tattested \tb y \tthe \t\nbank.\tMembers \tholding \tshares \tin \tdemat \tform \tare \trequested \tto \t\nsubmit the aforesaid information to their respective Depository \nParticipant.\n22)  An y Member desirous of receiving any information on the\nFinancial\tSt atements \tor \tOper ations \tof \tthe \tCom pany \tis \trequested \t\nto\tforward \this/ her \tqueries \tto \tthe \tCom pany \tat \tlea st \tse ven\nworking\tda ys \tprior \tto \tthe \tA GM \tthrough \te-m ail \ton \tin vestors@\nsandhar.in  The same shall be replied by the Company suitably.\n23)\tAs\tper \tRegul ation \t12 \tof \tthe \tSEBI \t(List ing \tObliga tions \tand \t\nDisclosure \tRequirements) \tRegula tions,\t2015 \tread \twit h \t\nSchedule I to the said Regulations, it is mandatory for all the\nCompanies \tto \tuse \tbank \tdetails \tfurnished \tb y \tthe \tin vestors \tfor \t\ndistributing dividends, interests, redemption or repayment\namounts\tto \tthem \tthrough \tNationa l/Regional/Local \tElect ronic \t\nClearing\tServices \t(ECS) \tor \tReal \tTim e \tGross \tSet tlement \t(R TGS) \t\nor\tNational \tElectronic \tF unds \tT ransfer \t(NEFT), \tNationa l \t\nAutomated \tClea ring \tHouse \t(NA CH) \twhere ver \tECS/ RTGS/\nNEFT/NACH \tand \tbank \tdetails \tare \ta vailable.\tIn \tthe \tabsence \tof \t\nelectronic\tfacilit y, \tCom panies \tare \trequired \tto \tmandatorily \tprint\t\nbank\tdetails \tof \tthe \tin vestors \ton \t\u2018pa yable-at-par\u2019 \twarr ants \tor \t\ncheques\tfor \tdist ribution \tof \tDividend s \tor \tother \tcash \tbenefits \tto \t\nthe\tin vestors. \tIn \taddit ion \tto \tthis,\tif \tbank \tdetails \tof \tin vestors \tare \t\nnot available, Companies shall mandatorily print the address of the investor on such payment instruments.\n24)  Therefore, Members holding shares in demat mode are\nrequested\tto \trecord \tthe \tECS \tmandate \twit h \ttheir \tDPs \tconcerned.\n25)\tShareholders \twho \tha ve \tnot \tregis", "start_char_idx": 0, "end_char_idx": 2435, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c7cadcae-b444-4306-9a11-2fa8f77e8139": {"__data__": {"id_": "c7cadcae-b444-4306-9a11-2fa8f77e8139", "embedding": null, "metadata": {"page_label": "246", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "1048d9b0-e596-4b1c-afbf-a48f3877444a", "node_type": null, "metadata": {"page_label": "246", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b2269814b579c036c28ed419f11ace7a00c3dcc18616b0b64344c2e7ea314369"}, "2": {"node_id": "a864688e-d130-43c1-b929-86c88828583b", "node_type": null, "metadata": {"page_label": "246", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "bcbf257d1e5b4cf5d629ae55423b85a06eb689592092c0d83dc0cb81ade3dfae"}, "3": {"node_id": "8a66c472-ff36-4b8a-8e58-524150e215cc", "node_type": null, "metadata": {"page_label": "246", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "0f7fe6389b698d0cbb54f2f99fa0f0ef8036a0fc5f094b2946b69346cce338e1"}}, "hash": "f935aa611d079ada2f66fb268bcc824fa3cca5a60102654eaf5fa5fb59ab0f4b", "text": "tered \ttheir \te-m ail \taddresses \tso\nfar,\tare\trequested \tto \tregist er \ttheir \te-m ail \taddress \tfor \treceiving \t\nall communication including Annual Report, Notices, circularsetc. from the Company electronically.\n26)\tMembers \tdesirous \tof \tmaking \ta \tnomina tion \tin \trespect \tof \ttheir \t\nshareholding, under Section 72 of the Companies Act, 2013, are \nrequested\tto \tsend \ttheir \trequest \tto \tin vestors@sandhar.in \tin \tthe \t\nprescribed form.\n27)\tMembers \tare \trequested \tto \tnote \tthat, \tdividends \tif \tnot \tencashed \t\nfor a consecutive period of 7 years from the date of transfer\nto\tUnpaid\tDividen d \tAccount \tof \tthe \tCom pany, \tare \tlia ble \tto \tbe \t\ntransferred \tto \tthe \tIn vestor \tEducation \tand \tProtection \tF und \t\n(\u201cIEPF\u201d).\tThe \tshares \tin \trespect \tof \tsuch \tuncla imed \tdividends \tare\nalso\tlia ble\tto \tbe \ttr ansferred \tto \tthe \tdemat \taccount \tof \tthe \tIEPF \t\nAuthority.\tIn \tview \tof \tthis,\tMembers \tare \trequested \tto \tcla im\ttheir \t\ndividends from the Company, within the stipulated timeline.\n28)\tMembers \tma y \tnote \tthat \tthe \tIncome \tT ax \tAct, \t1961 \t(\u201c Act\u201d),\tas \t\namended by the Finance Act, 2020, mandates that dividendspaid or distributed by a Company after the 01st April, 2020\nshall\tbe\ttaxable \tin \tthe \thands \tof \tMembers. \tThe \tCom pany \tshall \t\ntherefore\tbe \trequired \tto \tdeduct \ttax \tat \tsource \t(\u201cT DS\u201d) \tat \tthe \ttim e \t\nof\tmaking\tthe \tpa yment \tof \tfinal \tdividend.\tIn \torder \tto \tenable \tus \t\nto determine the appropriate TDS rate as applicable, Members are\trequested \tto \tv erify \tthe \tcorrectness \tof \tthe \trecords \t(including \t\nresidential \tstatus \tand \tP AN) \tand \tupdate \tthe \tsame \twit h \ty our \t\ndepositories \t(where \tshares \tare \theld \tin \tdemateria lized \tmode ) \t\nand with the Company's RTA (where shares are held in physical \nmode).\tAlso \tsubmit\tthe \tfollowing \tdocuments/ declarations \tin \t\naccordance with the provisions of the Act.\nFor\tResident \tMembers, \ttax es\tshall \tbe \tdeducted \tat \tsource \tunder \t\nSection 194 of the Act, as follows: \nShareholders having valid PAN 10%\tor\tas\tnotified\tby\tthe\t\nGovernment of India\nShareholders not having \nPAN\tor\tinvalid\tPAN20%\nHowever,\tno \ttax \tshall \tbe \tdeducted \ton \tthe \tdividend \tpa yable \tto \ta \t\nresident individual Member if the total dividend to be received by \nthem\tduring \tFY \t2022-23 \tfrom \tthe \tCom pany \tdoes \tnot \te xceed \tRs. \t\n5,000,\tand \talso \tin \tcases \twhere \tMembers \tpro viding \tF", "start_char_idx": 2436, "end_char_idx": 4824, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8a66c472-ff36-4b8a-8e58-524150e215cc": {"__data__": {"id_": "8a66c472-ff36-4b8a-8e58-524150e215cc", "embedding": null, "metadata": {"page_label": "246", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "1048d9b0-e596-4b1c-afbf-a48f3877444a", "node_type": null, "metadata": {"page_label": "246", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "b2269814b579c036c28ed419f11ace7a00c3dcc18616b0b64344c2e7ea314369"}, "2": {"node_id": "c7cadcae-b444-4306-9a11-2fa8f77e8139", "node_type": null, "metadata": {"page_label": "246", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "f935aa611d079ada2f66fb268bcc824fa3cca5a60102654eaf5fa5fb59ab0f4b"}}, "hash": "0f7fe6389b698d0cbb54f2f99fa0f0ef8036a0fc5f094b2946b69346cce338e1", "text": "orm \tNo \t15G/\nForm\t15H \t(applica ble \tto \tan \tindivid ual \tage \tof \t60 \ty ears \tor \tmore ) \t\nsubject\tto \tcondit ions \tspecified \tin \tthe \tAct \tand \tother \tapplica ble \t\nsections\tof\tthe\tAct\tby\temail\tto\tinvestors@sandhar.in \t.\t\nNote:- If a shareholder holds multiple demat account having single \nPAN\tin\tthat \tcase \tif \tthe \taggr egate \tamount \tof \tdividend \tof \tall \tthe \tdemat \t\naccount\te xceeds \tRs \t5000/ - \tthe \tTDS \tshall \tbe \tdeducted \ton \tthe \tentire \t\namount of dividend.\nResident Members may also submit valid document as prescribed \nunder\tthe\tAct \tto \tclaim\ta \tlower/Nil \twithholding \ttax. \tP AN \tis \tmandat ory \t\nfor\tMembers \twhile \tpro viding \tF orm \tNo.15G/15H \tor \tan y \tother \t\ndocument\tas \tmentioned \tabo ve. \tResident\tNon-Individua l \tMembers \t\n(who\tare\te xempt \tfrom \tTDS \tunder \tSect ion \t194 \tof \tthe \tAct \tor \tco vered \t\nunder\tSect ion \t196 \tof \tthe \tAct) \tare \trequired \tto \tsubmit\tself-a ttested \t\ncopy of the valid documentary evidence and declaration to avail \nsuch\texemption \tunder\tthe\tAct.\nDeduction \tof \tT ax \tat \tHigher \tr ates \tin \tcase \tof \tNon-filers \tof \treturns \t\n(Section\t206AB)\nWith effective from July 1, 2021, new section is introduced, and \nthe\ttax\tshall \tbe \tdeductible \tat \tthe \thigher\tr ates \tprescribed \tunder \tthis \t\nprovision\tif\tthe\tfollowing\tconditions \tare\tsatisfied:\nDeductee\t(shareholder) \thas \tnot \tfiled \tthe \treturn \tof \tincom e \tfor \t2 \t\nassessment years # relevant to the previous years immediately prior \nto\tthe\tprevious\tyear\tin\twhich\ttax\tis\trequired\tto\tbe\tdeducted.\nThe\tdue\tdate \tto \tfile \tsuch \treturn \tof \tincom e, \tas \tprescribed \tunder \t\nsection\t139(1),\t has \t expired; \t and\nThe\taggr egate \tamount \tof \ttax \tdeducted \tand \tcollect ed \tat \tsource \tis \tRs. \t\n50,000\tor\tmore\tin\teach\tof\tthese\t2\tprevious\tyears#\n#\tWit h\teffect \tfrom \t01-04-2022 \tperiod \tof \t2 \ty ears \thas \tbeen \treduced \t\nto 1 year\nRate\tof\tTDS:\nThe\ttax\tshall\tbe\tdeducted\tat\tthe\thigher\t of \t the \t following \t rates:\n\u2022\t Twice \tthe \tr ate \tspecified \tin \tthe \trele vant \tpro vision \tof \tthe \tAct \t\n(Rate\tspecified\tu/s\t194\tis\t10%)\n\u2022 T wice the rate or rates in force; or\n\u2022\t 5%\t(This\trate\tis\tnot\t applicable \t for \t Dividend)", "start_char_idx": 4825, "end_char_idx": 6968, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2ed95b6c-2139-4ae2-a812-50d3919fb1f7": {"__data__": {"id_": "2ed95b6c-2139-4ae2-a812-50d3919fb1f7", "embedding": null, "metadata": {"page_label": "247", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "ecb25406-1644-4188-b658-a82d40fcc3d0", "node_type": null, "metadata": {"page_label": "247", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "507b527a0c561c3bf0c859cd0175ea7a1d072f95a074b1c79cfc978238907eb6"}, "3": {"node_id": "80cecfff-ef44-4f3a-92b6-9aea7a0b2c82", "node_type": null, "metadata": {"page_label": "247", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1392f8f13443362882f46a7e2e88adf707d3666adc87a25196d2a39edae72d35"}}, "hash": "2a1e69f5ba22f0c72bee0021ef9dc8eb26c59d584f5f3a6a0073eb25f44c2e77", "text": "AGM Notice-2021-22For Non-resident Members, \ttax es\tare \trequired \tto \tbe \twit hheld \tin \t\naccordance \twit h \tSect ion \t195 \tand \tother \tapplica ble \tsections \tof \tthe \t\nAct.\tF or\tFPI/FII, \tTDS \tshall \tbe \tat \tthe \tr ate \tof \t20% \t(plus \tapplica ble \t\nsurcharge and cess) as per Section 196D of the Act. For other \nnon-resident \tMembers, \tthe \tTDS \tshall \tbe \tat \tthe \tr ate \tof \t20% \t(plus \t\napplicable surcharge and cess) or as per Section 90 of the Act. \nan\toption\tto \tbe \tgo verned \tb y \tthe \tpro visions \tof \tthe \tDouble \tT ax \t\nAvoidance \tAgreement \t(D TAA) \tbetween \tIndia\tand \tthe \tcountry \tof \ttax \t\nresidence\tof \tthe \tmember , \tif \tthe y \tare \tmore \tbeneficia l \tto \tthem. \tF or \t\nthis\tpurpose, \ti. e. \tto \ta vail \tthe \tbenefits \tunder \tthe \tD TAA, \tother \tnon-\nresident Members will have to provide the following:\ni. Self-attested \tcop y \tof \tthe \tP AN \tCa rd \tallot ted \tb y \tthe \tIndia n\nIncome\tTax\tauthorities.\nii. Self-attested \tcop y \tof \tT ax \tResidency \tCertifica te \t(TR C) \tfor \tFY \t\n2022-23\tobtained \tfrom \tthe \tre venue \tauthorit ies \tof \tthe \tcountry \t\nof\ttax\tresidence\tof\tMembers.\niii. Self-declaration \tForm\t10F.\niv.\t Self-declaration \tb y \tthe \tMember \tof \tha ving \tno \ttaxable \tpresence \t\nor\ta\tfixed\tbase/Permanent \tEstablishment \tin\tIndia.\nv.\t Self-declaration \tof \tBeneficia l \townership \tb y \tthe \tMember , \tand\neligibility\tto \tcla im\ttreaty \tbenefit, \twhich \tis \tnot \tim paired \tin \tan y \t\nmanner.\nvi. Any other documents as prescribed under the Act for lower\nwithholding \tof \ttax es, \tif \tapplica ble \tduly \tattested \tb y \tthe \t\nshareholder.\n29)\t The\tScrutinizer \tshall,\tim mediately \tafter \tthe \tconclusion \tof \t\nvoting\tat\tthe \tA GM, \tfirst \tcount \tthe \tv otes \tcast \tduring \tthe \tA GM, \t\nthereafter \tunblock \tthe \tv otes \tcast \tthrough \tremote \te-v oting \t\nand\tmak e,\tnot \tla ter \tthan \t48 \thours \tof \tconclusion \tof \tthe \tA GM, \t\na\tconsoli dated \tScrutinizer \u2019s \tReport \tof \tthe \ttotal \tv otes \tcast \tin \t\nfavour or against, if any, to the Chairman or a person authorised \nby him in writing, who shall countersign the same.\n30)\t The\tresult s \tdecla red \talong \twit h \tthe \tscrutinizer \u2019s \treport \tshall \t\nbe placed on the website of the Company www.sandhargroup.com  under the head \u201cInvestor", "start_char_idx": 0, "end_char_idx": 2226, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "80cecfff-ef44-4f3a-92b6-9aea7a0b2c82": {"__data__": {"id_": "80cecfff-ef44-4f3a-92b6-9aea7a0b2c82", "embedding": null, "metadata": {"page_label": "247", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "ecb25406-1644-4188-b658-a82d40fcc3d0", "node_type": null, "metadata": {"page_label": "247", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "507b527a0c561c3bf0c859cd0175ea7a1d072f95a074b1c79cfc978238907eb6"}, "2": {"node_id": "2ed95b6c-2139-4ae2-a812-50d3919fb1f7", "node_type": null, "metadata": {"page_label": "247", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "2a1e69f5ba22f0c72bee0021ef9dc8eb26c59d584f5f3a6a0073eb25f44c2e77"}, "3": {"node_id": "5bc68704-20fd-4294-b4ca-0a8445c17c88", "node_type": null, "metadata": {"page_label": "247", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7ea4b37467cfcc8fdf6b59732de0797231043730f5e8959a1f995ac4fcd80c8c"}}, "hash": "1392f8f13443362882f46a7e2e88adf707d3666adc87a25196d2a39edae72d35", "text": "Relations\u201d immediately after the results are declared by the Chairman or a person authorised\nby him in writing. The same shall be communicated by the\nCompany\tto \tthe \tstock \te xchanges \ti. e. \tBSE \tLim ited \tand \tNationa l\nStock\tExchange\tof\tIndia\t Limited.\n31)\t Instructions \tfor \te-v oting \tand \tjoining \tthe \tAnnual \tGener al \t\nMeeting are as follows:\nInstructions \tfor \tShareholders/Members \tto \tattend \tthe \t\nAnnual\tGeneral\tMeeting \tInstaMeet \t(through \tVC/OAVM):\nShareholders/ \tMembers \twill \tbe \tpro vided \twit h \tInstaMeet \t\nfacility\tfor \tattending \tthe \tA GM \tthrough \tV C/OAVM \twherein \t\nShareholders/ \tMember \tshall \tregist er \ttheir \tdetails \tand \tattend \t\nthe Annual General Meeting as under:1.\t Open\tthe \tinternet \tbrowser \tand \tla unch \tthe \tURL \tfor \t\nInstaMeet \thttps:/ /instameet.linkintime.co.in \tand \tregist er \t\nwith your following details:\ni.Demat\tAccount \tNo. \tor \tF olio \tNo: \tEnter \ty our \t16 \tdigit\nDemat Account No. or Folio No\n\u2022\t Shareholders/ \tmembers \tholdi ng \tshares \tin \tCDSL\t\ndemat\taccount \tshall \tpro vide \t16 \tDigit\tBeneficia ry \t\nID\n\u2022\t Shareholders/ \tmembers \tholding \tshares \tin \tNSDL \t\ndemat\taccount \tshall \tpro vide \t8 \tChar acter \tDP \tID\nfollowed by 8 Digit Client ID\n\u2022\t Shareholders/ \tmembers \tholdin g \tshares \tin \tph ysical\nform shall provide Folio Number registered with\nthe Company \nii. PAN:\tEnter \ty our \t10-digit\tP ermanent \tAccount \tNumber \t\n(PAN)\t\niii. Mobile \tNo.:\tEnter\tyour\tmobile\tnumber.\t\niv.\t Email\tID: \tEnter \ty our \temail \tid,\tas \trecorded \twit h \ty our \tDP /\nCompany. \n2.\t Click \t\u201cGo\tto\tMeeting\u201d \t\nNote:\nShareholders/ \tMembers \tare \tencour aged \tto \tjoin \tthe \tMeeting \t\nthrough\tT ablets/ \tLaptops \tconnected \tthrough \tbroadband \tfor \t\nbetter\texperience.\nShareholders/ \tMembers \tare \trequired \tto \tuse \tInternet \twit h \ta \t\ngood\tspeed \t(prefer ably \t2 \tMBPS \tdownloa d \tstream) \tto \ta void \t\nany disturbance during the meeting.\nPlease\tnote \tthat \tShareholders/Members \tconnecting \tfrom \t\nMobile\tDe vices \tor \tT ablets \tor \tthrough \tLaptops \tconnecting \t\nvia\tMobil e \tHotspot \tma y \te xperience \tAudio/ Visual \tloss \tdue \t\nto\tfluctuation \tin \ttheir \tnetwork. \tIt \tis \ttherefore \trecommended \t\nto\tuse\tstable \tWi-F i \tor \tLAN \tconnection \tto \tmit igate \tan y \tkind \t\nof aforesaid glitches.\nIn\tcase\tshareholders/ \tmembers \tha ve \tan y \tqueries \trega rding \t\nlogin/\te-v oting, \tthe", "start_char_idx": 2227, "end_char_idx": 4560, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5bc68704-20fd-4294-b4ca-0a8445c17c88": {"__data__": {"id_": "5bc68704-20fd-4294-b4ca-0a8445c17c88", "embedding": null, "metadata": {"page_label": "247", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "ecb25406-1644-4188-b658-a82d40fcc3d0", "node_type": null, "metadata": {"page_label": "247", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "507b527a0c561c3bf0c859cd0175ea7a1d072f95a074b1c79cfc978238907eb6"}, "2": {"node_id": "80cecfff-ef44-4f3a-92b6-9aea7a0b2c82", "node_type": null, "metadata": {"page_label": "247", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "1392f8f13443362882f46a7e2e88adf707d3666adc87a25196d2a39edae72d35"}}, "hash": "7ea4b37467cfcc8fdf6b59732de0797231043730f5e8959a1f995ac4fcd80c8c", "text": "y \tma y \tsend \tan \temail \tto \tinst ameet@\nlinkintime.co.in \t\tor\tcontact\ton:\t-\tTel:\t022-49186175.\nInstructions \tfor \tShareholders/Members \tto \tregister \t\nthemselves \tas \tSpeak ers \tduring \tAnnual \tGener al \t\nMeeting:\nShareholders/ \tMembers \twho \twould \tlik e \tto \te xpress \ttheir \t\nviews/ask\tquestions \tduring \tthe \tmeeting \tma y \tregist er \t\nthemselves \tas \ta \tspeak er \tb y \tsending \ttheir \trequest \tmentioning \t\ntheir\tname, \tdemat \taccount \tnumber/ folio \tnumber , \temail \t\nid,\tmobile\tnumber \tat \te-m ail: \tin vestors@sandhar.in \tin \tfrom \t\nSeptember 19, 2022 at 10.00 am to September 21, 2022\nat\t5.00\tpm.\nThe\tSpeak ers \ton \tfirst \tcome \tbasis \twill \tonly \tbe \tallowed \tto \t\nexpress\ttheir\tviews/ask\tquestions\tduring\tthe\tmeeting.\nShareholders/ \tMembers, \twho \twould \tlik e \tto \task \tquestions,\t\nmay\tsend\ttheir \tquestions \tin \tadvance \tmentioning \ttheir \t\nname\tdemat \taccount \tnumber/ folio \tnumber , \temail \tid,\tmobile \t\nnumber\tat \te-m ail \t: \tin vestors@sandhar.in. \tThe \tsame \twill \tbe \t\nreplied by the Company suitably.", "start_char_idx": 4561, "end_char_idx": 5584, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5ce7de9e-05e0-467c-9b6d-64fee4d8873b": {"__data__": {"id_": "5ce7de9e-05e0-467c-9b6d-64fee4d8873b", "embedding": null, "metadata": {"page_label": "248", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "e0246582-1ee0-4604-86f1-ac7483be92f2", "node_type": null, "metadata": {"page_label": "248", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a874afba6103801ae3af6c52e0eced4ebb297bbf79a33bbeda936e04cf533f18"}, "3": {"node_id": "e57b1498-8a2a-4aea-b404-be8846596897", "node_type": null, "metadata": {"page_label": "248", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "e1d7d45d45ec524631bffb0406084ecb68a472dfc1b6edf7a89f1b6e26c80c2f"}}, "hash": "a7a65f4734ee47c0b53dbb4797f42f4d86c00072a662b13323c02b9230a2e284", "text": "AGM Notice-2021-22Note:\nThose\tshareholders/ members \twho \tha ve \tregist ered \t\nthemselves \tas \ta \tspeak er \twill \tonly \tbe \tallowed \tto \te xpress \t\ntheir\tviews/ ask \tquestions \tduring \tthe \tmeeting.\tThe \tCom pany \t\nreserves\tthe \tright\tto \trestrict\tthe \tnumber \tof \tspeak ers \t\ndepending on the availability of time for the Annual General \nMeeting. \nShareholders/ \tMembers \tare \tallowed \tto \tuse \tcamer a\tand \t\nare advised to use Internet with a good speed (preferably \n2\tMBPS\tdownloa d \tstream) \tto \ta void \tan y \tdist urbance \tduring \t\nthe meeting.\nInstructions \tfor \tShareholders/Members \tto \tV ote \tduring \t\nthe\tAnnual\tGeneral\tMeeting \tthrough\tInstaMeet:\nOnce\tthe\telect ronic \tv oting \tis \tactiva ted \tb y \tthe \tscrutinizer \t\nduring\tthe \tmeeting,\tshareholders/ \tmembers \twho \tha ve \tnot \t\nexercised\ttheir \tv ote \tthrough \tthe \tremote \te-v oting \tcan \tcast \t\nthe vote as under:\na)\t On\tthe \tSha reholders \tV C \tpage, \tclick\ton \tthe \tlink\tfor \t\ne-Voting\t\u201cCast\tyour\tvote\u201d.\nb)\t Enter\tDemat \tAccount \tNo. \t/ \tF olio \tNo. \tand \tO TP \t(receiv ed \t\non\tthe\tregist ered \tmobile \tnumber/ \tregist ered \temail \tId) \t\nreceived\tduring \tregist ration \tfor \tInstaMeet \tand \tclick\ton \t\n\u2018Submit\u2019 .\nc) After successful login,  you will see \u201cResolution\nDescription\u201d \tand \taga inst\tthe \tsame \tthe \toption \t\u201cFa vour/ \t\nAgainst\u201d for voting.\nd) Ca st your vote by selecting appropriate option i.e.\n\u201cFavour/Against\u201d \tas\tdesired.\ne)\t Enter\tthe \tnumber \tof \tshares \t(which \trepresents \tno. \tof \t\nvotes)\tas\ton\tthe\tcut-off\tdate\tunder\t\u2018Favour/Against\u2019.\nf)\t After\tselect ing \tthe \tappropria te \toption \ti. e. \tFa vour/\nAgainst\tas\tdesired \tand \ty ou \tha ve \tdecided \tto \tv ote, \tclick\ton \t\n\u201cSave\u201d.\tA\tconfirmation \tbo x \twill \tbe \tdispla yed. \tIf \ty ou \twish \t\nto\tconfirm \ty our \tv ote, \tclick\ton \t\u201c Confirm\u201d, \telse \tto \tchange \t\nyour\tv ote,\tclick\ton \t\u201cBa ck\u201d \tand \taccordingly \tmodify \ty our \t\nvote.\ng)\t Once\ty ou \tconfirm \ty our \tv ote \ton \tthe \tresolut ion,\ty ou \t\nwill not be allowed to modify or change your votesubsequentlyNote: \nShareholders/ \tMembers, \twho \twill \tbe \tpresent \tin \tthe \tAnnual \tGener al \t\nMeeting through InstaMeet facility and have not casted their vote \non\tthe\tResolut ions \tthrough \tremote \te- Voting \tand \tare \totherwise \t\nnot\tbarred", "start_char_idx": 0, "end_char_idx": 2229, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e57b1498-8a2a-4aea-b404-be8846596897": {"__data__": {"id_": "e57b1498-8a2a-4aea-b404-be8846596897", "embedding": null, "metadata": {"page_label": "248", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "e0246582-1ee0-4604-86f1-ac7483be92f2", "node_type": null, "metadata": {"page_label": "248", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a874afba6103801ae3af6c52e0eced4ebb297bbf79a33bbeda936e04cf533f18"}, "2": {"node_id": "5ce7de9e-05e0-467c-9b6d-64fee4d8873b", "node_type": null, "metadata": {"page_label": "248", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "a7a65f4734ee47c0b53dbb4797f42f4d86c00072a662b13323c02b9230a2e284"}}, "hash": "e1d7d45d45ec524631bffb0406084ecb68a472dfc1b6edf7a89f1b6e26c80c2f", "text": "\tfrom \tdoing \tso, \tshall \tbe \teligible \tto \tv ote \tthrough \te- Voting \t\nfacility during the meeting. \nShareholders/ \tMembers \twho \tha ve \tv oted \tthrough \tRemote \te- Voting \t\nprior\tto\tthe \tAnnual \tGener al \tMeeting \twill \tbe \teligible \tto \tattend/ \t\nparticipate in the Annual General Meeting through InstaMeet. \nHowever,\tthey\twill\tnot\t be \t eligible \t to \t vote \t again \t during \t the \t meeting.\t\nIn\tcase\tshareholders/ \tmembers \tha ve \tan y \tqueries \trega rding \tlogin/\t\ne-voting,\tthe y \tma y \tsend \tan \temail \tto \tinst ameet@linkintime.co.in \tor \t\ncontact\ton:\t-\tTel:\t022-49186175.\nREMOTE E-VOTING\nIn\tcomplia nce \twit h \tRegula tion \t44 \tof \tthe \tSEBI \t(List ing \tObliga tions \t\nand\tDisclosur e \tRequirements) \tRegula tions,\t2015 \tread \twit h \tRule \t\n20 of the Companies (Management and Administration) Rules, \n2014,\tthe\tCom pany \tis \tplea sed \tto \toffer \tremote \te-v oting \tfacilit y \tas \t\nan alternative mode of voting which will enable the Members to cast their votes electronically. Necessary arrangements have been \nmade\tb y\tthe \tCom pany \twit h \tLink \tIntim e \tIndia\tPvt. \tLim ited \t(\u201cL IIPL\u201d),\t\nRegistrar and Share Transfer agent of the Company to facilitate \nremote\te-voting\nThe\tremote \te-v oting \tperiod \tbegin s \ton \t09:00 \tA.M., \ton \tMonda y, \t\nSeptember \t19, \t2022 \tand \twill \tend \tat \t05:00 \tP .M. \t(IST ) \ton \tW ednesday, \t\nSeptember 21, 2022. During this period, shareholders of the \nCompany,\tholding\tshares \tin \tdemateria lized \tform \tas \ton \tthe \tCut -\noff\tDate\ti. e. \tThursda y, \tSeptember \t15, \t2022 \tma y \tcast \ttheir \tv otes \t\nelectronically. \tThe \tremote \te-v oting \tmodule \tshall \tbe \tdisa bled \tb y \tLIIPL \t\nfor\tv oting\tafter \t05:00 \tp.m. \t(IST ) \ton \tthe \tW ednesday, \tSeptember \t21, \t\n2022\nThe\tprocess\tand\tinstructions \tfor\tremote\te-voting\tare\tas\tunder:\nRemote\te- Voting \tInstructions \tfor \tshareholders \tpost \tchange \t\nin\tthe\tL ogin \tmechanism \tfor \tIndividual \tshareholders \tholding \t\nsecurities \tin \tdemat \tmode, \tpursuant \tto \tSEBI \tcircular \tdated \t\nDecember \t9,\t2020:\nPursuant\tto \tSEBI \tcircula r \tdated \tDecember \t9, \t2020 \ton \te- Voting \t\nfacility\tpro vided \tb y \tList ed \tCom panies,\tIndividua l \tshareholders \t\nholding securities in demat mode can vote through their demat \naccount\tmaint ained \twit h \tDeposit ories \tand \tDeposit ory \tP articipants \t\nonly post 9th June, 2021.\nShareholders are advised to update their mobile number and email \nId\tin\ttheir\tdemat\taccounts\tto\taccess\te-Voting\tfacility.", "start_char_idx": 2230, "end_char_idx": 4664, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c3b4da72-43a6-4c46-b063-9d4cb85c95d5": {"__data__": {"id_": "c3b4da72-43a6-4c46-b063-9d4cb85c95d5", "embedding": null, "metadata": {"page_label": "249", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "2a04b6c3-d993-490c-b979-8bee19e74d7f", "node_type": null, "metadata": {"page_label": "249", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8f4022767559cb8f8b61296e5ea35107eb71f614e102ea7ba55287ea87df14d6"}, "3": {"node_id": "8933b0af-7d88-469b-ade3-6d91bb4742c7", "node_type": null, "metadata": {"page_label": "249", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4ffe5463d06e2b888cd948bce3894ef2669639d493feef7e2f8df69c3628ee4a"}}, "hash": "cbef94bbd071fa66e3b6c55a8cdb06c9e38543578941b45715bc112b9b9be686", "text": "AGM Notice-2021-22Login\tmethod\tfor\tIndividual \tshareholders \tholding\tsecurities \tin\tdemat\tmode/\tphysical\tmode\tis\tgiven\tbelow:\nType of shareholders Login Method\nIndividual \tShareholders \tholding\tsecurities \t\nin\tdemat\tmode\twith\tNSDL\u2022\t If\ty ou\tare \talready \tregist ered \tfor \tNSDL \tIDeAS \tfacilit y, \tplea se \tvisit\tthe \te-Services \twebsite \t\nof\tNSDL .\tOpen \tweb \tbrowser \tb y \ttyping \tthe \tfollowing \tURL: \thttps:/ /eservices.nsdl.com \t\neither\ton\ta \tP ersonal \tCom puter \tor \ton \ta \tmobile.\tOnce \tthe \thome \tpage \tof \te-Services \tis \t\nlaunched,\tclick\ton \tthe \t\u201cBeneficia l \tOwner\u201d \ticon \tunder \t\u201cL ogin\u201d \twhich \tis \ta vailable \tunder \t\n\u2018IDeAS\u2019\tsection.\tA \tnew \tscreen \twill \topen. \tY ou \twill \tha ve \tto \tenter \ty our \tUser \tID \tand\nPassword.\t\n\u2022\t After\tsuccessful \tauthentica tion, \ty ou \twill \tbe \table \tto \tsee \te- Voting \tservices. \tCl ick \ton \t\n\u201cAccess\tto\te- Voting\u201d \tunder \te- Voting\tservices \tand \ty ou \twill \tbe \table \tto \tsee \te- Voting \tpage. \t\nClick\ton\tcompan y \tname \tor \te- Voting\tservice \tpro vider \tname \tand \ty ou \twill \tbe \tre-directed \t\nto\te- Voting \tservice \tpro vider \twebsit e \tfor \tcasting \ty our \tv ote \tduring \tthe \tremote \te- Voting \t\nperiod\tor\tjoining\tvirtual\tmeeting\t&\tvoting\tduring\tthe\tmeeting.\n\u2022\tIf\tthe\tuser \tis \tnot \tregist ered \tfor \tIDeAS \te-Ser vices,\toption \tto \tregist er \tis \ta vailable \tat\nhttps://eservices.nsdl.com. \t\tSelect\t\u201cRegist er \tOnline \tfor \tIDeAS \t\u201cP ortal \tor \tclick \t\t\tat \thttps:/ /\neservices.nsdl.com/SecureWeb/IdeasDirectReg.jsp\n\u2022\t Visit\tthe \te- Voting \twebsit e \tof \tNSDL . \tOpen \tweb \tbrowser \tb y \ttyping \tthe \tfollowing \tURL: \t\nhttps://www.evoting.nsdl.com/ \teit her \ton \ta \tP ersonal \tCom puter \tor \ton \ta \tmobile. \tOnce \tthe \t\nhome\tpage \tof \te- Voting \tsystem \tis \tla unched, \tclick\ton \tthe \ticon \t\u201cL ogin\u201d \twhich \tis \ta vailable \t\nunder\t\u2018Sha reholder/Member\u2019 \tsection.\tA \tnew \tscreen \twill \topen. \tY ou \twill \tha ve \tto \tenter \t\nyour\tUser\tID \t(i. e. \ty our \tsix teen \tdigit\tdemat \taccount \tnumber \thold \twit h \tNSDL), \tP assword/\nOTP\tand\ta \tV erification \tCode \tas \tshown \ton \tthe \tscreen. \tAfter", "start_char_idx": 0, "end_char_idx": 2052, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8933b0af-7d88-469b-ade3-6d91bb4742c7": {"__data__": {"id_": "8933b0af-7d88-469b-ade3-6d91bb4742c7", "embedding": null, "metadata": {"page_label": "249", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "2a04b6c3-d993-490c-b979-8bee19e74d7f", "node_type": null, "metadata": {"page_label": "249", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "8f4022767559cb8f8b61296e5ea35107eb71f614e102ea7ba55287ea87df14d6"}, "2": {"node_id": "c3b4da72-43a6-4c46-b063-9d4cb85c95d5", "node_type": null, "metadata": {"page_label": "249", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cbef94bbd071fa66e3b6c55a8cdb06c9e38543578941b45715bc112b9b9be686"}}, "hash": "4ffe5463d06e2b888cd948bce3894ef2669639d493feef7e2f8df69c3628ee4a", "text": "\tsuccessful \tauthentication, \t\nyou\twill\tbe \tredirected \tto \tNSDL \tDeposit ory \tsit e \twherein \ty ou \tcan \tsee \te- Voting \tpage. \t\nClick\ton\tcompan y \tname \tor \te- Voting\tservice \tpro vider \tname \tand \ty ou \twill \tbe \tredirected \t\nto\te- Voting \tservice \tpro vider \twebsit e \tfor \tcasting \ty our \tv ote \tduring \tthe \tremote \te- Voting \t\nperiod\tor\tjoining\tvirtual\tmeeting\t&\tvoting\tduring\tthe\tmeeting.\nIndividual \tShareholders \tholding\tsecurities \t\nin\tdemat\tmode\twith\tCDSL\u2022\t Existing \tuser \tof \twho \tha ve \topted \tfor \tEasi \t/ \tEasiest , \tthe y \tcan \tlogin \tthrough \ttheir \tuser \tid \t\nand\tpassword.\tOption\twill\tbe \t made \t available \t to \t reach \t e-Voting \tpage \t without \t any \t further \t\nauthentication. \tThe \tURL \tfor \tusers \tto \tlogin \tto \tEasi \t/ \tEasiest\tare \thttps:/ /web.cdslindia.\ncom/myeasi/home/login \tor\t www.cdslindia.com \t and \t click\t on \t New \t System \t Myeasi.\n\u2022\tAfter\tsuccessful \tlogin \tof \tEasi \t/ \tEasiest\tthe \tuser \twill \tbe \talso \table \tto \tsee \tthe \tE \tV oting \tMenu. \t\nThe\tMenu \twill \tha ve \tlink s \tof \te- Voting\tservice \tpro vider \ti. e. \tNSDL , \tKARVY , \tLINK \tNTIME, \t\nCDSL.\tClick\t on \t e-Voting \t service \t provider \t name \t to \t cast \t your \t vote.\n\u2022\tIf\tthe \tuser \tis \tnot \tregist ered \tfor \tEasi/ Easiest, \toption \tto \tregist er \tis \ta vailable \tat \t\thttps:/ /\nweb.cdslindia.com/myeasi./Registration/EasiRegistration \t\n\u2022\t Alternatively, \tthe \tuser \tcan \tdirectly \taccess \te- Voting \tpage \tb y \tpro viding \tdemat \tAccount \t\nNumber\tand \tP AN \tNo. \tfrom \ta \tlink\tin \t\twww .cdslindia.com \thome \tpage.\tThe \tsystem \twill \t\nauthenticate \tthe \tuser \tb y \tsending \tO TP \ton \tregist ered \tMobile \t& \tEmail \tas \trecorded \tin\nthe\tdemat \tAccount. \tAfter \tsuccessful \tauthentica tion,\tuser \twill \tbe \tpro vided \tlin ks \tfor \tthe \t\nrespective \tESP\t where \t the \t E \t Voting \t is \t in \t progress.\nIndividual \tShareholders \t(holding\t\nsecurities \tin\tdemat\tmode)\t&\tlogin\tthrough\t\ntheir\tdepository \tparticipants\u2022 Y ou can also login using the login credentials of your demat account through your \nDepository \tParticipant \tregistered \twith\tNSDL/CDSL \t for \t e-Voting \t facility. \t\n\u2022\t Once\tlogin,\t you \t will \t be \t able \t to \t see \t e-Voting \t option.\t Once \t you \t click\t on \t e-Voting \t option, \t\nyou\twill\tbe\tredirected \tto\tNSDL/CDSL \t Depository \t site \t after \t successful \t authentication, \t\nwherein\tyou\tcan\tsee\te-Voting\tfeature.\tClick\t on \t company \t name \t or \t e-Voting \t service \t\nprovider\tname\tand\tyou\twill\tbe\tredirected \tto\te-Voting\tservice\tprovider\twebsite\tfor\t\ncasting\tyour\tvote\tduring\tthe\tremote\te-Voting\tperiod\tor\tjoining\tvirtual\tmeeting\t&\tvoting\nduring the meeting.", "start_char_idx": 2053, "end_char_idx": 4640, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "98cdf53d-80e5-4a60-a9ee-8db0fd567d64": {"__data__": {"id_": "98cdf53d-80e5-4a60-a9ee-8db0fd567d64", "embedding": null, "metadata": {"page_label": "250", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "f9e0f334-fc73-45f0-9d4b-3356e49ee504", "node_type": null, "metadata": {"page_label": "250", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ee65b57818e3ebf9e1e50bbc657bdc8b84e906f05e2bdceebe16b1ad753a1d5f"}, "3": {"node_id": "224a881d-df27-4b48-a4c8-82693cebe380", "node_type": null, "metadata": {"page_label": "250", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ac698f7ec3a8e714619b3dadcd77edefef7eae6aafef7e2a5a616e1029d72763"}}, "hash": "7ff0350ba358b524403ecae3cfaf975f533129c57170df9e0105e398a9086632", "text": "AGM Notice-2021-22Individual \tShareholders \tholding\tsecurities \t\nin\tPhysical \tmode\t&\tevoting\tservice\t\nProvider \tis\tLINKINTIME.1.\tOpen\tthe\tinternet\tbrowser\tand\tlaunch\tthe\tURL:\thttps://instavote.linkintime.co.in \t\n\u2022\t Click\ton \t \u201cSign \t Up\u201d \t under \t \u2018SHARE \t HOLDER\u2019 \t tab \t and \t register \t with \t your \t following\ndetails:\t-\nA.\t User\tID:\tShareholders/ \tmembers\tholding\tshares\tin\tphysical\tform\tshall\tprovide\nEvent\tNo\t+\tFolio\tNumber\tregistered \twith\tthe\tCompany.\nB.\t PAN:\tEnter\tyour\t10-digit\t Permanent \t Account \t Number \t (PAN) \t (Members \t who\nhave\tnot\tupdated\ttheir\tPAN\twith\tthe\tDepository \tParticipant \t(DP)/\tCompany\t\nshall\tuse\tthe\tsequence\tnumber\tprovided\tto\tyou,\tif\tapplicable. \t\nC.DOB/DOI: \tEnter\tthe\tDate\tof\tBirth\t(DOB)\t/\t Date \t of \t Incorporation \t (DOI) \t (As\nrecorded\twith\tyour\tDP\t/\tCompany\t-\tin\tDD/MM/YYYY \tformat)\t\nD.Bank\tAccount \tNumber: \tEnter\tyour\tBank\tAccount\tNumber\t(last\tfour\tdigits),\tas\nrecorded\twith\tyour\tDP/Company. \t\n\u2022\t Shareholders/ \tmembers\tholding\tshares\tin\tphysical\tform\tbut\thave\tnot\trecorded\t\u2018C\u2019\nand \u2018D\u2019 , shall provide their Folio number in \u2018D\u2019 above \n\u2022 Set  the password of your choice (The password should contain minimum 8 \ncharacters, \tat\tleast\tone\tspecial\tCharacter\t(@!#$&*),\t at \t least \t one \t numeral, \t at\nleast one alphabet and at least one capital letter).\n\u2022\t Click\t\u201cconfirm\u201d \t (Your \t password \t is \t now \t generated).\n2.\t Click\ton \t \u2018Login\u2019 \t under \t \u2018SHARE HOLDER\u2019 tab.\n3.\t Enter\tyour\tUser\tID,\tPassword\tand\tImage\tVerification \t(CAPTCHA) \tCode\tand\tclick\ton\n\u2018Submit\u2019.\n4.\t After\tsuccessful \tlogin,\t you \t will \t be \t able \t to \t see \t the \t notification \t for \t e-voting. \t Select \t \u2018View\u2019 \nicon.\n5.\t E-voting \tpage\twill\tappear.\n6. Refer the Resolut ion description and cast your vote by selecting your desired option \n\u2018Favour\t/\tAgainst\u2019\t(If\tyou\twish\tto\tview\tthe\tentire\tResolution \tdetails,\t click\t on \t the \t \u2018View\t\nResolution \u2019\tfile\tlink).\n7.\t After\tselecting\tthe\tdesired\toption\ti.e.\tFavour\t/\tAgainst,\tclick\t on \t \u2018Submit\u2019.\tA\tconfirmation \t\nbox\twill\tbe\tdisplayed.\tIf\tyou\twish\tto\tconfirm\tyour\tvote,\tclick\t on \t \u2018Yes \u2019 , else to change your \nvote,\tclick\ton \t \u2018No\u2019 \t and \t accordingly \t modify \t your \t vote.\nInstitutional \tshareholders:\nInstitutional \tshareholders \t(i. e. \tother \tthan \tIndividua ls,\tHUF , \tNRI \t\netc.)\tand\tCust odians \tare \trequired \tto \tlog \ton \tthe \te-v oting \tsystem \tof \t\nLIIPL\tat\thttps:/ /instavote.linkintime.co.in \tand \tregist er \tthemselv es \tas", "start_char_idx": 0, "end_char_idx": 2411, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "224a881d-df27-4b48-a4c8-82693cebe380": {"__data__": {"id_": "224a881d-df27-4b48-a4c8-82693cebe380", "embedding": null, "metadata": {"page_label": "250", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "f9e0f334-fc73-45f0-9d4b-3356e49ee504", "node_type": null, "metadata": {"page_label": "250", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "ee65b57818e3ebf9e1e50bbc657bdc8b84e906f05e2bdceebe16b1ad753a1d5f"}, "2": {"node_id": "98cdf53d-80e5-4a60-a9ee-8db0fd567d64", "node_type": null, "metadata": {"page_label": "250", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "7ff0350ba358b524403ecae3cfaf975f533129c57170df9e0105e398a9086632"}}, "hash": "ac698f7ec3a8e714619b3dadcd77edefef7eae6aafef7e2a5a616e1029d72763", "text": "\t\n\u2018Custodian \t/ \tMutual \tF und \t/ \tCorpor ate \tBody\u2019 . \tThe y \tare \talso \trequired \t\nto\tuploa d\ta \tscanned \tcertified \ttrue \tcop y \tof \tthe \tboard \tresolut ion \t/\nauthority\tlet ter/power \tof \tattorne y \tetc. \ttoget her \twit h \tattested \t\nspecimen\tsigna ture \tof \tthe \tduly \tauthorised \trepresentativ e(s) \tin \tPDF \t\nformat in the \u2018Custodian \t/ \tMutual \tF und \t/ \tCorpor ate \tBody\u2019 \tlogin \nfor\tthe\tScrutinizer \t to \t verify \t the \t same. \t\nIndividual \tShareholders \tholding \tsecurities \tin \tPh ysical \tmode \t\nand\thave\tforgotten \tthe\tpassword: \t\no\t Click\ton \t\u2018Login\u2019 on under \u2018SHARE HOLDER\u2019 tab and further\nClick\t\u2018forgot\tpassword? \u2019 \no\t Enter\tUser ID, select Mode \tand\tEnter \tImage \tV erification \t\n(CAPTCHA) \tCode\tand\tClick\t on \t \u2018Submit\u2019.\n\u2022\t In\tcase \tshareholders/ \tmembers \tis \tha ving \tvalid \temail \taddress, \t\nPassword\twill\tbe\tsent\t to \t his \t /\t her \t registered \t e-mail \t address. \t\n\u2022\t Shareholders/ \tmembers \tcan \tset \tthe \tpassword \tof \this/ her \tchoice \t\nby providing the information about the particulars of the\nSecurity\tQuest ion \tand \tAnswer , \tP AN, \tDOB/ DOI, \tBank \tAccount \t\nNumber (last four digits) etc. as mentioned above. \n\u2022 The password should contain minim um 8 characters, at least\none\tspecia l \tchar acter \t( @!#$&*),\tat \tlea st \tone \tnumer al,\tat \tlea st\none alphabet and at least one capital letter. Individual \tShareholders \tholding \tsecurities \tin \tdemat \tmode \twith \t\nNSDL/\tCDSL\thave\tforgotten \tthe\tpassword: \t\n\u2022\t Shareholders/ \tmembers \twho \tare \tunable \tto \tretrie ve \tUser \t\nID/\tP assword \tare \tadvised \tto \tuse \tF orget\tUser \tID \tand \tF orget\t\nPassword\toption \ta vailable \tat \tabo vementioned \tdeposit ory/ \t\ndepository participants website.\n\u2022 It is strongly recommended not to share your password\nwith\tan y\tother \tperson \tand \ttak e \tutmost \tcare \tto \tk eep \ty our \t\npassword\tconfidential. \t\n\u2022\t For\tshareholders/ \tmembers \tholding \tshares \tin \tph ysical \tform, \t\nthe details can be used only for voting on the resolutions\ncontained in this Notice.\n\u2022\t During \tthe \tv oting \tperiod,\tshareholders/ \tmembers \tcan \tlogin\nany number of time till they have voted on the resolution(s) \nfor\ta\tparticular\t\u201cEvent\u201d.", "start_char_idx": 2412, "end_char_idx": 4549, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "26a6b655-865d-42bf-9ff5-69158c28cac5": {"__data__": {"id_": "26a6b655-865d-42bf-9ff5-69158c28cac5", "embedding": null, "metadata": {"page_label": "251", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "d4ae9586-2ab2-41f9-8a1f-2b0dc23fea58", "node_type": null, "metadata": {"page_label": "251", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4be511c71a09136572451dbc0d2f70b6850be09278e4228df4435a62445cb40b"}, "3": {"node_id": "877c9fa8-09ce-416c-966e-e71a6f47f547", "node_type": null, "metadata": {"page_label": "251", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "6f70c45563627db693d0b0a878a8e8e9e901b2656a491ae71c4c28ea0b7f6341"}}, "hash": "fdd19070d902362125ea5a1237e7896aaceef2f1fc7ee8cb1c9c0cf4334033f8", "text": "AGM Notice-2021-22Helpdesk \tfor \tIndividual \tShareholders \tholding \tsecurities \tin \t\ndemat\tmode:\nIn\tcase\tshareholders/ \tmembers \tholding \tsecurit ies \tin \tdemat \tmode \t\nhave any technical issues related to login through Depository i.e. \nNSDL/\tCDSL , \tthe y \tma y \tcontact \tthe \trespectiv e \thelpdesk \tgiv en \t\nbelow:\nLogin type Helpdesk details\nIndividual Shareholders holding \nsecurities in demat mode with NSDLMembers facing any technical \nissue\tin\tlogin\tcan\tcontact\tNSDL\t\nhelpdesk\tby\tsending\ta\t request \t at \t\t\nevoting@nsdl.co.in \tor\tcall\tat\ttoll\t\nfree no.: 1800 1020 990  and  1800 22 44 30  \nIndividual Shareholders holding securities in demat mode with CDSLMembers facing any technical \nissue\tin\tlogin\tcan\tcontact\tCDSL\t\nhelpdesk\tby\tsending\ta\t request \t at \t\nhelpdesk.evoting@cdslindia.com \t\nor\tcontact\tat\t022-\t23058738 \tor\t\n22-23058542-43.\nGeneral\tGuidelines \tfor\tshareholders:\n\u2022\t Institutional \tshareholders \t(i. e. \tother \tthan \tIndividua ls,\tHUF , \tNRI \t\netc.)\tand\tCust odian \tare \trequired \tto \tlog \ton \tto \te- Voting \tsystem \tof \t\nLIIPL:\thttps:/ /instavote.linkintime.co.in \tand \tregist er \tthemselv es\nas\t\u2018Custodian \t/\tMutual\tFund\t/\tCorporate \tBody\u2019.\n\u2022\t They\tare \talso \trequired \tto \tuploa d \ta \tscanned \tcertified \ttrue \tcop y \t\nof\tthe\tboard \tresolut ion \t/ \tauthorit y \tlet ter/power \tof \tattorne y \t\netc. together with attested specimen signature of the duly\nauthorised \trepresentativ e(s) \tin \tPDF \tformat \tin \tthe \t\u2018 Custodian \t\n/\tMutual\tF und \t/ \tCorpor ate \tBody\u2019 \tlogin \tfor \tthe \tScrutinizer \tto \t\nverify the same.\n\u2022 During the voting period, shareholders can login any number\nof time till they have voted on the resolution(s) for a particular\n\u201cEvent\u201d.\n\u2022\t Shareholders \tholding \tmult iple \tfolios/ demat \taccount \tshall \t\nchoose\tthe \tv oting \tprocess \tsepar ately \tfor \teach \tof \tthe \tfolios/\ndemat account.Helpdesk \tfor \tIndividual \tShareholders \tholding \tsecurities \tin \t\nphysical\tmode/ \tInstitutional \tshareholders \t& \te voting \tservice \t\nProvider \tis\tLINKINTIME.\nIn\tcase\tshareholders/ \tmembers \tholding \t securities \tin \tph ysical \tmode/ \t\nInstitutional \tshareholders \tha ve \tan y \tqueries \trega rding \te-v oting,\tthe y \t\nmay refer the Frequently \tAsk ed \tQuestions \t(\u2018F AQs\u2019)  and InstaVote \ne-Voting \tmanual\ta vailable \tat \thttps:/ /instavote.linkintime.co.in, \t\nunder\tHelp \tsection \tor \tsend \tan \temail\tto \tenotices@ linkintime.co.in \tor \t\ncontact\ton:\t-\tTel:\t022\t\u20134918\t6000.\nBy \t Order \t of \t the \t Board\nFor", "start_char_idx": 0, "end_char_idx": 2436, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "877c9fa8-09ce-416c-966e-e71a6f47f547": {"__data__": {"id_": "877c9fa8-09ce-416c-966e-e71a6f47f547", "embedding": null, "metadata": {"page_label": "251", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "d4ae9586-2ab2-41f9-8a1f-2b0dc23fea58", "node_type": null, "metadata": {"page_label": "251", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "4be511c71a09136572451dbc0d2f70b6850be09278e4228df4435a62445cb40b"}, "2": {"node_id": "26a6b655-865d-42bf-9ff5-69158c28cac5", "node_type": null, "metadata": {"page_label": "251", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "fdd19070d902362125ea5a1237e7896aaceef2f1fc7ee8cb1c9c0cf4334033f8"}}, "hash": "6f70c45563627db693d0b0a878a8e8e9e901b2656a491ae71c4c28ea0b7f6341", "text": "Sandhar \tTechnologies \tLimited\nSd/ -\nK OMAL MALIK\nCom pany \t Secretary \t & \nPlace:\tGurugram\t Com pliance \t Officer  \nDated: 03rd August 2022  Membership Number: 6430\nRegistered \tOffice:\nB-6/20\tL.S.C.\t Safdarjung \t Enclave,\nNew\tDelhi-110029\nCIN:\tL74999DL1987PLC029553\nPhone:\t0124-4518900\nFax:\t0124-4518912\nEmail:\tinvestors@sandhar.in \t\nWebsite: www.sandhargroup.com", "start_char_idx": 2437, "end_char_idx": 2801, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4a96c4e1-4ede-4fab-9e73-e4df5e4e327c": {"__data__": {"id_": "4a96c4e1-4ede-4fab-9e73-e4df5e4e327c", "embedding": null, "metadata": {"page_label": "252", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "f50f8b72-8ecb-48ed-91b4-de9df2cd1c3a", "node_type": null, "metadata": {"page_label": "252", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "cf8e0f63151dae87d97c7ffaab4c515016988d3b56a8cb14da6e56867e9633bd"}}, "hash": "cc6845a047256863fc5e48635da7989cac60ff982b85faca59f8cf408b85dbe3", "text": "AGM Notice-2021-22Item\tNo\t5:\nRatification \tof \tremuner ation \tpa yable \tto \tCost \tAuditor \tviz. \tM/ s \t\nSatija\t&\tCo., \tfor \taudit \tof \tcost \trecords \tfor \tthe \tfinancial \ty ear \t\n2022-2023.\nThe Board on the recommendation of Audit Committee has \napproved\tthe \tappoint ment \tand \tremuner ation \tof \tM/ s \tSa tija \t& \tCo. , \t\nthe Cost Auditor to conduct the audit of cost records maintained \nby\tthe\tCom pany \tfor \tthe \tfinancia l \ty ear \tended \tthe \t31st \tMarch, \t\n2023\tat\ta\tremuner ation \tof \tRs. \t1,25,000 \t(Rupees \tOne \tla kh \ttwenty \t\nfive\tthousand \tOnly) \tand \treim bursement \tof \tout \tof \tpock et \te xpenses \t\nincurred during the course of audit.In accordance with the provisions of Section 148 of the Companies \nAct, 2013 read with the Companies (Audit and Auditors) Rules, 2014, \nthe remuneration payable to the Cost Auditors as recommended by \nthe Audit Committee and approved by the Board of Directors has to \nbe\tratified\tby\tthe\tMembers\tof\tthe\tCompany.\nAccordingly, the consent of the Members is sought for passing \nOrdinary\tResolut ion \tas \tset \tout \tat \tItem \tNo. \t5 \tfor \tr atification \tof \tthe \t\nremuneration payable to the Cost Auditors for the Financial Year \nended 31st March, 2023.EXPLANATORY STATEMENT\n(Pursuant to Section 102 of the Companies Act, 2013)\nNone\tof\tthe \tother \tPromoters, \tDirectors, \tK ey \tManageria l \tP ersonal(s) \t\nand their relatives are in any way, concerned or interested, whether \nfinancially\tor\t otherwise \t in \t this \t resolution. \t\nBy \t Order \t of \t the \t Board\nFor Sandhar \tTechnologies \tLimited\nSd/ -\nK OMAL MALIK\nCom pany \t Secretary \t & \nPlace:\tGurugram\t Com pliance \t Officer  \nDated: 03rd August 2022  Membership Number: 6430\nRegistered \tOffice:\nB-6/20\tL.S.C.\t Safdarjung \t Enclave,\nNew\tDelhi-110029\nCIN:\tL74999DL1987PLC029553\nPhone:\t0124-4518900\nFax:\t0124-4518912\nEmail:\tinvestors@sandhar.in \t\nWebsite: www.sandhargroup.com", "start_char_idx": 0, "end_char_idx": 1872, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f51655d4-80fb-414b-8df8-f1b03afe3be6": {"__data__": {"id_": "f51655d4-80fb-414b-8df8-f1b03afe3be6", "embedding": null, "metadata": {"page_label": "253", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "6058c5be-3a22-45b3-a3fc-742c1400f56e", "node_type": null, "metadata": {"page_label": "253", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "865c16b9037c84f7c704e59325ea3fdb9af66f1345f96c372fdc1198faa75360"}}, "hash": "865c16b9037c84f7c704e59325ea3fdb9af66f1345f96c372fdc1198faa75360", "text": "AGM Notice-2021-22ANNEXURE-I\nBrief\tresume\tof\tDirector\t seeking\tAppointment/Re-appointment\t at\tthe\tAnnual\tGeneral\t Meeting\t pursuant\t to\tRegulation\t 36(3)\tof\t\nthe\tSEBI\t(Listing\tObligations\tand\tDisclosure\tRequirements)\tRegulations,\t2015.\nName of the Director Neel Jay Davar\nDate of Birth 16/08/1997\nAge 24\nDate\tof\tAppointment/Reappointment 06/08/2021\nRelationship \twith\tDirectors\tand\tKey\tManagerial\tPersonnel Grandson\tof\tShri\tD\tN\tDavar,\tChairman\tand\tNon-Executive\tDirector\t\nSon\tof\tShri\tJayant\tDavar,\tCo-Chairman\t &\tManaging\t Director\tand\t\nSmt.\tMonica \tDavar,\tNon-Executive\tDirector\nQualification(s) B\tS\tIndustrial\t Engineering\t and\tOperations\t from\tthe\tUniversity\t of\t\nCalifornia,\tBerkeley.\nExpertise\tin\tspecific\tFunctional\tArea Software Development and prototyping\nBoard Membership of listed Companies Nil\nCommittees\tof\tthe\tBoard\t(Sandhar\tTechnologies\tLimited) Nil\nNumber of Shares held in the Company as on June 30, 2022 15,55,995\t\tEquity\tShares", "start_char_idx": 0, "end_char_idx": 945, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "af50ab48-77c3-4791-95a6-596088fe7262": {"__data__": {"id_": "af50ab48-77c3-4791-95a6-596088fe7262", "embedding": null, "metadata": {"page_label": "254", "file_name": "Sandhar tech 2023 annual report.pdf"}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "b1896c0e-06d0-43a1-8b56-c7c446f047a3", "node_type": null, "metadata": {"page_label": "254", "file_name": "Sandhar tech 2023 annual report.pdf"}, "hash": "383e4b661abd1278169c474b2038032624fb5fb964e9a3ab6c38de0f0334adc3"}}, "hash": "383e4b661abd1278169c474b2038032624fb5fb964e9a3ab6c38de0f0334adc3", "text": "Sandhar Technologies Limited\nB-6/20 L.S.C. Safdarjung Enclave, New Delhi-110029\nCIN: L74999DL1987PLC029553\nwww.sandhar.co.in\nDesigned by: Art Hill Advertising | www.arthillad.com", "start_char_idx": 0, "end_char_idx": 178, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}}, "docstore/ref_doc_info": {"325f4305-68dd-4885-830e-fd56af3325bf": {"node_ids": ["57c79702-19d5-4665-b5f5-03cd15b00c91"], "metadata": {"page_label": "1", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "793057aa-ea52-4ee9-84a6-48e9e03b9743": {"node_ids": ["027ef9fa-dd39-4301-8452-faad8a89646a"], "metadata": {"page_label": "2", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "36c359ee-6458-4a72-96be-6a00a1586c31": {"node_ids": ["833f0f6c-ab5c-4be3-b5d1-7a2a932210c7"], "metadata": {"page_label": "3", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "e6f6cab9-0e59-435b-8185-30c346ce9e98": {"node_ids": ["bf05d381-9941-4e49-89fa-c2112ec9ef11"], "metadata": {"page_label": "4", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "8232fd99-483c-4840-9cee-ce3189fd2e2e": {"node_ids": ["d1fc9eaf-d537-4ec3-be7e-938c1e461689"], "metadata": {"page_label": "5", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "2553d130-3939-44ac-bfc8-8130751c021f": {"node_ids": ["e086ce51-8133-4687-aa38-748952fb0f65"], "metadata": {"page_label": "6", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "80ffb50a-2c26-43fe-afe9-4a02e5cdb396": {"node_ids": ["6c1c3c87-9218-408f-a3cd-b7288ff51eb4"], "metadata": {"page_label": "7", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "6d920ced-cbe7-48c9-bf04-c49b59f6549f": {"node_ids": ["b1d1150c-cf27-4db9-b697-cd5bc86b29b0"], "metadata": {"page_label": "8", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "526c85c9-7995-4ced-976e-2c56862dc1d6": {"node_ids": ["1afe558d-e2c0-4b7c-9ea7-7b5c37f05b7f"], "metadata": {"page_label": "9", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "b392bfa5-71cf-48d1-b9d6-851dccba1b2f": {"node_ids": ["2518c9b8-8bbc-4b45-b6b6-256af4ac542c"], "metadata": {"page_label": "10", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "2bd2ceb3-82e3-40a8-be6f-5957101131be": {"node_ids": ["1d57d938-1680-431b-84f8-8584bd485fc2"], "metadata": {"page_label": "11", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "c25de3b2-35d0-4dd5-9784-5e1deb18678d": {"node_ids": ["30a1555f-58a0-4131-942e-1df97af1af87"], "metadata": {"page_label": "12", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "3f244058-0cb1-48fc-b6e2-d20c6f7b5eed": {"node_ids": ["53a56a37-8a9b-4efc-9669-d1a30848a3e9"], "metadata": {"page_label": "13", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "8a10a53e-b533-4834-9697-b3dcc7b9b8d5": {"node_ids": ["3769c2b7-0090-42e8-bf72-0d4d8ad46f8c"], "metadata": {"page_label": "14", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "bb1e312e-56fc-4fd1-b0d4-41b9a935a145": {"node_ids": ["79d5e6e7-9ae3-4262-a12e-643df8598b34"], "metadata": {"page_label": "15", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "d4d9fd0c-b15f-4d49-b706-c844405af655": {"node_ids": ["c6fff607-f5df-4ca8-9f94-9260d1a815dc"], "metadata": {"page_label": "16", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "4db3c777-56ad-4ca5-aa25-60877bc8e63c": {"node_ids": ["1fc36a89-e259-40e9-816f-fb717b286de0"], "metadata": {"page_label": "17", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "6f3b4354-5678-46d4-a4c9-49799b325f5f": {"node_ids": ["8bd6e95d-7967-4ea4-b0f3-7a7ef4395610", "dade3b8a-d99a-4948-8d92-82acb6feab03"], "metadata": {"page_label": "18", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "09d8cb85-40e0-4b42-aa0c-9cd49d13c9a4": {"node_ids": ["cb16b629-d409-4f83-bba5-8ca2e2690f5a"], "metadata": {"page_label": "19", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "815615f7-8d1c-43ff-b584-fcc439a2d71f": {"node_ids": ["52d06e95-9502-4fcf-81de-cba5f1c9e104"], "metadata": {"page_label": "20", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "366c8e60-defc-4c00-97be-46bcf82ac2c4": {"node_ids": ["a6715dc0-11e9-4843-b6da-66461f4d3c3b"], "metadata": {"page_label": "21", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "0255a9ea-33d1-45ba-a46f-8f293172b761": {"node_ids": ["005a0a0f-f1ea-47dd-ab46-df1ce0cea82f", "a2c49ef4-2cd7-4f3d-b5ae-c4c4dd527cbf"], "metadata": {"page_label": "22", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "efe39d84-569c-4194-ac16-b64a15246ef7": {"node_ids": ["41a86cd5-f17d-4aa5-a731-9664c48fc4bd", "1857f9ec-0df1-4448-a10f-d99afc096fe1"], "metadata": {"page_label": "23", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "c3532ba3-591f-462f-a643-3283f90f93b3": {"node_ids": ["5a76cf45-e5e0-4534-9908-5ed6e660d0b5", "2eda11aa-c982-4ccf-bbe1-90c9cd104209"], "metadata": {"page_label": "24", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "d0127cfb-686d-40e5-9a55-e78c1cc020b3": {"node_ids": ["1f686f07-cb04-4502-8f46-5b39f1bc8850", "7638722e-3701-4779-9923-e4effb649082"], "metadata": {"page_label": "25", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "8b8cc4d4-10aa-4bbe-8908-700b6b83c3b7": {"node_ids": ["fd61d6bb-37f3-4a7e-bd4b-3fd19442830b", "3656b263-f6dc-407a-8f22-b99fcaf11f00"], "metadata": {"page_label": "26", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "213a1bdf-f206-434d-8d19-6b6454426ec3": {"node_ids": ["beaec4fc-290c-466c-a4e5-53a904efd3ca", "22515ebc-3df2-495e-91ed-7bc609cbd676"], "metadata": {"page_label": "27", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "95859443-2968-445e-bf80-08c3ae2994f3": {"node_ids": ["69532168-53ba-435c-a1a7-3705d1e4897f", "f31960a4-ce5b-4fc3-bd27-837b51264b78"], "metadata": {"page_label": "28", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "f5877961-1a83-4b16-8d68-b5dcb16a3e8a": {"node_ids": ["fd97a6de-7c0f-49cf-a97d-f144aa9c9e1a", "3e8172f5-f17c-44ed-922c-ea7369bbc17e"], "metadata": {"page_label": "29", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "c1cd6fa9-ee96-49cf-8683-adfb49a5c837": {"node_ids": ["57ed82a8-f7c9-40d2-a935-4a385e75f1dc", "460cfcdb-f68e-4c90-a14c-298bc42bc804"], "metadata": {"page_label": "30", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "065e84a8-d342-4e43-867f-2d8e5c0f54f5": {"node_ids": ["91c523d0-b087-4801-8e36-23b629e25268", "8e3b3cd1-73e8-40ec-b91d-87fc0250dabf"], "metadata": {"page_label": "31", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "368441f1-1043-4f82-9eeb-802c55f84ca2": {"node_ids": ["58152503-bdba-4773-b54d-66bda509c254"], "metadata": {"page_label": "32", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "67177ad9-1a56-44a2-9740-f5bb3154c35a": {"node_ids": ["c855c562-980d-4a1b-be6d-8b113dab54ef", "62e2dda4-d9cb-4969-8b48-d27797fec1cc"], "metadata": {"page_label": "33", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "326d6221-0d9a-4812-82d9-5e5bc3d22b49": {"node_ids": ["8b170836-6fce-43a4-9ce1-5ff2824ba9dd", "4a6fde67-0aff-44ea-8eb1-5496af333161"], "metadata": {"page_label": "34", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "92485dec-bfd2-4c0a-b4ed-70d975ce0836": {"node_ids": ["93ef28b6-919c-4417-bf0e-436b8bcbcee7", "4482a241-a742-4cc6-a624-e2669640fce4"], "metadata": {"page_label": "35", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "06fc9f72-0457-43a2-9351-7fcc9b7586e4": {"node_ids": ["b012d155-8163-42f0-b9cf-69219f7c0cea"], "metadata": {"page_label": "36", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "4b8cae6b-db3c-4109-bc1e-9435de4a600c": {"node_ids": ["0dcba9fe-375c-4dc0-b705-fe8401b1495d"], "metadata": {"page_label": "37", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "a1a7ce7a-0015-429e-9364-aaa7c55c016d": {"node_ids": ["8deefb7d-e51c-4513-9da2-d189e254f44c"], "metadata": {"page_label": "38", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "f207cdcc-7d79-45cd-beed-77ac13e579c3": {"node_ids": ["26ea5c61-f260-49ff-a712-ec194142b532"], "metadata": {"page_label": "39", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "39fe03cb-42d6-4dbf-aba2-2f127d67ea78": {"node_ids": ["45a2b215-42bb-40a3-a176-2af4207858ec"], "metadata": {"page_label": "40", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "a6e5c6b6-a648-4c26-95e7-6c3e31870192": {"node_ids": ["1ab4a7d3-5362-4cee-9f1d-e50bf53db48e", "fe1903f6-5910-469a-9d97-167ce4e169a2"], "metadata": {"page_label": "41", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "c7c2f8e8-c68a-492d-a066-6f7f13e37056": {"node_ids": ["de060494-72ea-4c0e-ba6d-aa706c77982b"], "metadata": {"page_label": "42", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "afb46558-1d1c-45f6-b517-825ccd335aaa": {"node_ids": ["a2db238d-608d-42c3-950e-97638aadb4d6"], "metadata": {"page_label": "43", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "4d560343-98b9-428a-9220-0572407d1570": {"node_ids": ["79c2a8de-70d8-418e-825e-19b284cbead1"], "metadata": {"page_label": "44", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "6dbcb5f3-a60d-4c50-8e8a-1531f69ead6d": {"node_ids": ["926b28d5-1a8e-4f52-aaad-c3e8ff284556", "22e728c0-82f7-4883-8d32-f4f7a5e6bfdf"], "metadata": {"page_label": "45", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "1e57c4eb-ad8a-4a50-a9a6-de9a71237194": {"node_ids": ["69b08af4-d92c-49c2-836b-7094418e393b", "4947cccb-d30f-482b-acbc-d49197cda1ba"], "metadata": {"page_label": "46", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "fab49a9e-c32b-4b46-bf24-b5055cd9092a": {"node_ids": ["fe86331f-ed1c-4151-92fe-c65d1c63213e"], "metadata": {"page_label": "47", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "f30df165-3ad1-4d27-ba4a-1b877236eaa0": {"node_ids": ["59f361c4-487d-4268-8532-17edaae0ef8d"], "metadata": {"page_label": "48", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "3f3c72da-e882-47cd-bedd-8e058e2ff658": {"node_ids": ["41bdecbe-5b10-40f7-8e14-755f98782c03", "ae91f662-f119-49f1-b589-36668cf9ee6b"], "metadata": {"page_label": "49", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "a970718e-82ee-490e-b368-80a642a35f90": {"node_ids": ["0cd77890-d421-4e1e-8077-379894a7dbab", "5702f84a-35bd-4403-b008-87e07e22126b"], "metadata": {"page_label": "50", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "742190ce-2b32-4594-881c-d108418fe371": {"node_ids": ["31926ae3-d2c5-4198-8491-7aab11c56842", "f7f07b5c-d0eb-4c7f-a8ff-a24297b7faa0"], "metadata": {"page_label": "51", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "466a2253-ac3f-4cac-8c3f-9f8b83084e22": {"node_ids": ["5ddda6b3-bd51-4f5f-a23b-d57d61d8fb3b", "22caaa13-30eb-4b8b-a7ce-e3e297800936"], "metadata": {"page_label": "52", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "6a12ba75-6d23-4fa8-88ed-7e93501fe49b": {"node_ids": ["c4d96a7b-5083-4f14-8b10-5f54eb928d23", "bc40088b-494c-4420-9e10-33a0282d754c"], "metadata": {"page_label": "53", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "c4bb6833-33fc-4a1c-a961-014117081315": {"node_ids": ["e9edde8c-ac1b-4e66-829d-00afe31685e7"], "metadata": {"page_label": "54", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "eb7eb288-64ca-4e94-a78a-0eccc2e95ab2": {"node_ids": ["4273140b-5626-4965-a30c-ee39713ebcf4", "eea2350a-bc32-49f2-809f-4424476432f3"], "metadata": {"page_label": "55", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "eac11a3d-1c7b-4b57-86c8-fb2b8b112d81": {"node_ids": ["0829fe16-3935-4abe-ab81-6d640f615bea"], "metadata": {"page_label": "56", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "16a8b6e4-63f4-4b61-bef6-f2ad70cb5940": {"node_ids": ["98c2d9a1-a513-461e-83d1-46bc8dfafe6f", "b6cfa246-7dcd-4cfe-9345-e1e88514284b"], "metadata": {"page_label": "57", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "3b86f9c3-03bd-417c-a48b-6e58e8fc0e67": {"node_ids": ["e63e28ac-5f52-4f1f-8136-df35e23bc853", "98ac73c0-b422-4740-ab44-4644abcc4521"], "metadata": {"page_label": "58", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "7c6a5f4a-9f4d-4f22-9f1c-32c17a0e2f5b": {"node_ids": ["dccaa08e-cbb0-4c11-ac8b-ac8b136f20d0", "511a93bd-3d51-40fc-bba0-316a99f17563"], "metadata": {"page_label": "59", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "46d72c13-d64c-4e1a-b176-292877aa4229": {"node_ids": ["33e90a98-9f55-4b9d-9c16-cfb79ddb1676"], "metadata": {"page_label": "60", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "332ce8b8-185c-4ce9-80ad-2497541e9075": {"node_ids": ["42f6a5b9-3384-4d59-985e-5dc74cff5861", "daf1e3f5-ea68-46e7-acbb-d155b579d9cb"], "metadata": {"page_label": "61", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "2a266169-8edf-44bf-a6a4-e6c7a6079850": {"node_ids": ["6eab0757-8b06-4c26-8d0e-286f78e92890"], "metadata": {"page_label": "62", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "38d2d39f-9fcd-43ac-bbd2-9b985732c336": {"node_ids": ["a76d1bd4-ddd3-4d12-bc5f-a3d1ca358c5a"], "metadata": {"page_label": "63", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "8bfc138c-0a30-4f62-afc0-e0e25c7928cb": {"node_ids": ["40ddf71f-301f-47f1-93e1-d65519552772"], "metadata": {"page_label": "64", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "f117ab2c-3173-46d5-96d7-87577cec050d": {"node_ids": ["a9493072-7948-45f7-b1d0-0e5d69fbef3c"], "metadata": {"page_label": "65", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "341f55a0-73b7-4d6f-94c4-72514d88e6c4": {"node_ids": ["992dd970-2744-4e6b-8b62-839ee08aadfc"], "metadata": {"page_label": "66", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "3a01b15d-39fc-475a-b75c-337ec8f49b4b": {"node_ids": ["356055f2-3c0b-4b9b-a179-d0e9623777ea"], "metadata": {"page_label": "67", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "5bfdaf3a-0fc5-4467-8c44-c8e42d15cd70": {"node_ids": ["0de122b0-5ffe-4bd0-b4c1-9e6bd253d47b", "944bb6b6-d00d-4057-8c70-6ea9f48b7b69"], "metadata": {"page_label": "68", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "65a156fa-fc82-48e0-82cb-4e03c04151a8": {"node_ids": ["e93f1a70-b613-44a1-b438-b4282e8c0a1f"], "metadata": {"page_label": "69", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "98f8361b-1d05-43fc-a078-0dea8a3f1bdd": {"node_ids": ["f3340e81-68e3-4c6d-94a7-8b452024c919"], "metadata": {"page_label": "70", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "6308b6a1-de46-4c5f-aa70-96e12739262d": {"node_ids": ["420f665c-81db-4ae2-9d00-b30ed17b7fa3"], "metadata": {"page_label": "71", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "b0ec2546-054f-4e96-b725-e783745d2a88": {"node_ids": ["cd84913d-63a6-4264-825d-2b83d4684ceb"], "metadata": {"page_label": "72", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "65ae82d8-e108-43ad-aea7-b88f0bd9f696": {"node_ids": ["2c15cdbc-584b-469c-acbe-9d2641f09032", "c4b52e0c-f3e5-40f0-a593-ba9f35e785c5"], "metadata": {"page_label": "73", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "b6f7c86e-9455-41c4-8ffa-39225e2c89f1": {"node_ids": ["2eb94a28-f893-4428-8d35-79694b702a43", "72fae852-1e70-49db-a0ab-b6411ca0aa75"], "metadata": {"page_label": "74", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "0210106b-f846-43cd-9073-6fb16e5e5d5e": {"node_ids": ["196a8d60-fd0c-4511-9554-2c629cbf8214"], "metadata": {"page_label": "75", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "241b0f48-10ef-469e-8b7a-275d8308b195": {"node_ids": ["34cf375e-4f66-4338-8c11-ed4a2f6aedb3", "c57ecd8e-605c-4999-b1b3-3edbcaa270dd"], "metadata": {"page_label": "76", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "479c662a-4332-4c73-b8c1-9aa8444c4180": {"node_ids": ["fe0e064e-2461-4f35-9b85-8d9890da35f6", "17e851a1-abdc-4c1c-9329-6f5ccd877785"], "metadata": {"page_label": "77", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "f69ec4f3-e906-4a32-bdf4-a3f2af4e434c": {"node_ids": ["089fea52-6f8f-4c9d-bab0-764f150c1895"], "metadata": {"page_label": "78", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "7d665923-2e37-41ac-a33f-eeb853f8f84c": {"node_ids": ["5cf98647-23fb-4aac-b223-16e8e65445e5", "2db4f15e-b060-44aa-b299-a1abf0630137"], "metadata": {"page_label": "79", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "991b8810-9b64-40ce-803f-cd3506d20e6e": {"node_ids": ["3f75694d-9694-4803-9dcd-7943405a8efe", "84e5c66f-91bc-4aeb-b468-266e1140f510"], "metadata": {"page_label": "80", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "12c4e2a9-fb47-4624-b4c7-859b6fd61dcd": {"node_ids": ["fa142561-a7c9-46d3-9410-066c1df3c9f0", "467d68d8-b605-49d0-aafc-c26268d9761f"], "metadata": {"page_label": "81", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "5bfb1cd0-0266-4d98-8bfe-baff2bb85b33": {"node_ids": ["b09802dd-2641-44c7-8fb0-3668be95dc2a", "9a9bf887-7aae-4f64-bdb9-4207c0b6ac8d"], "metadata": {"page_label": "82", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "b2e2349d-8616-47ad-864d-5679d964b6c4": {"node_ids": ["0cc58e0c-0b28-47bd-80ff-26487d1ca4b1", "aa3f2818-a48e-48cc-99af-e65fc2ca7779"], "metadata": {"page_label": "83", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "842f06e6-62d1-4df5-88af-ceb0827a5af5": {"node_ids": ["988d4efa-56c9-4f80-b82a-1ae5f7408f18", "8a651131-4853-4de5-b78a-a18d99c4d6e0"], "metadata": {"page_label": "84", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "4afad77f-90a4-444b-bd97-01342a99d587": {"node_ids": ["8845ffc8-c2bb-495e-aecd-9fb26a7b6daf", "8f56a977-2fa0-4cc2-a951-691198a655e7"], "metadata": {"page_label": "85", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "3c04df89-1491-4275-bb45-dd6a5ca3956d": {"node_ids": ["2240b5da-716c-4f6f-a17f-bc69f3438da0", "ae79f9d3-154d-4776-b467-639d79226736"], "metadata": {"page_label": "86", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "990c38a8-a830-4143-a06f-f5baae537534": {"node_ids": ["a83999be-7707-4521-bae9-bbf62176b989", "e2f4b87d-c82c-4c1c-9d88-bf1f882418a1"], "metadata": {"page_label": "87", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "931b441b-ca11-40f3-96bd-295c5620d9b6": {"node_ids": ["378d7115-c055-4626-a10b-2dbab1041ed0"], "metadata": {"page_label": "88", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "c8e24bd4-ee5b-4c54-a11b-c9c62ae334f0": {"node_ids": ["a3f94b30-d5e0-4bbe-98f2-b7384c97f96b", "7d84f03f-7f34-40aa-93a4-5bfee7f269f6"], "metadata": {"page_label": "89", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "c800fe61-1166-4bf6-886f-cc194167aa22": {"node_ids": ["bde6e1e2-f0f2-4d31-959d-d268944b86c7", "fcbf78b0-b9dc-4b85-93eb-d68f2f5688c0"], "metadata": {"page_label": "90", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "f37ac52b-970d-4307-9246-e8b993d400e3": {"node_ids": ["eb44dac1-c979-4edd-8fcd-f0ce19c9f449"], "metadata": {"page_label": "91", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "9a5fc9ac-1331-4c97-b056-6ae6da7c4337": {"node_ids": ["a7feaed6-22d1-437f-b54f-8a2bec5e0319"], "metadata": {"page_label": "92", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "5251a8aa-269b-4578-852e-d5f807ba9dc8": {"node_ids": ["da94c55d-b34d-4dc8-8880-cd30990661ca", "e66cc201-8148-4f15-86d5-367d1b8a8474"], "metadata": {"page_label": "93", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "2cad92aa-508a-46de-a50b-f6caa9842843": {"node_ids": ["838606d5-6dba-4f1e-b4c7-581dfebcdab0"], "metadata": {"page_label": "94", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "64fa1c7e-3967-4906-9e42-ed3bc32454a1": {"node_ids": ["f5f25834-31df-483a-8221-2e7480882238", "69dccc73-0dfc-4864-a8ad-02644540d691"], "metadata": {"page_label": "95", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "ff452a2b-8bb9-4d34-b4ca-17bb366f0cde": {"node_ids": ["b2e312b5-9d0b-4661-b2d2-ffc1f7418693", "749f1fe6-02c1-4664-865c-51baa47c5410"], "metadata": {"page_label": "96", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "22e11586-e423-4d57-bc8a-b155f5f2399d": {"node_ids": ["51746e6e-9032-471e-af4d-788219798f6b", "4bfd8ac0-ec3b-4450-9d5a-acad07dd9349"], "metadata": {"page_label": "97", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "de1874da-a9e6-42fe-85f4-1c7995b5f66b": {"node_ids": ["bc7be1b3-e22c-4d90-b57a-70a0fad8b0bc", "98287ed1-dbc6-4ce4-8668-53f2143711be"], "metadata": {"page_label": "98", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "c2410645-31cc-4657-b017-e504a5a1100e": {"node_ids": ["acebfdd1-53d5-41f3-b5f0-4cffb2501920", "ee39e227-d011-4051-a5c5-ffb5270b70e6"], "metadata": {"page_label": "99", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "b34082dc-c5ff-4a8c-a124-75a46f4d9b50": {"node_ids": ["4ca0321a-7529-4958-97a6-1639a5bfd57c", "792ce16d-8e1a-43a8-9773-928d5a130874"], "metadata": {"page_label": "100", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "9af45a96-1a7d-4f81-8387-8da7fd5f18e8": {"node_ids": ["01937815-1628-4d13-8597-4926daf9e44b", "8f94d042-542d-44a9-8e7e-e2c39016091a"], "metadata": {"page_label": "101", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "b676de0b-74c6-485b-a28d-0a9eab09e112": {"node_ids": ["afedc9b5-b4ef-41bb-9745-12e3cda033ea", "3f0df3d8-7c7a-427a-9a57-be06368bbe1a"], "metadata": {"page_label": "102", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "fd1a88fe-76a9-4ab9-87a8-4be3510fc27e": {"node_ids": ["75e3f75f-87eb-434e-8ee4-e12365b03904", "0ea0f52b-3ad4-4f2c-a156-c198a9f482d8"], "metadata": {"page_label": "103", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "78cacf7c-2219-412c-a457-dfc3bfcad9c4": {"node_ids": ["6dc38ff5-27bd-426c-8705-42b6839acfee", "ed4fe260-f195-4c21-a8b2-1833d95b0f6c"], "metadata": {"page_label": "104", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "aa61fd63-c60e-4737-97c5-4fbe3c10183b": {"node_ids": ["8cc530c4-c8bf-451b-bc13-b5fa3a56f0a7", "42a322c2-30d6-4c39-8c59-6cafa5523015"], "metadata": {"page_label": "105", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "317e9a92-a71f-4703-a3e2-d3c059333c1d": {"node_ids": ["269e6c05-d7c1-4958-8d64-60ffe09c5506", "a8acadfd-992c-4571-9fa3-fc925a62453e"], "metadata": {"page_label": "106", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "f56f7896-f1b6-4980-9553-118cdb71bcc4": {"node_ids": ["770ec62f-f447-403f-91d1-ee40fe4ab03c", "4952f81c-49a5-4849-81f9-4ec96f83a080"], "metadata": {"page_label": "107", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "e1e704a4-2917-4ae8-9baa-2509f79f0ab4": {"node_ids": ["2c06c911-53f7-470c-ab7f-8b8c408a9722", "5c8753b7-f8c6-43c8-b1f4-9cd8f0a67529"], "metadata": {"page_label": "108", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "14986cb4-3f6e-44d5-9a1c-a519d9a45060": {"node_ids": ["70879b9f-bf6e-4291-980b-cf1853d98d57", "6bdc6a82-e4d9-4723-a1e8-118e8aa7e9d7"], "metadata": {"page_label": "109", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "a14a3bbc-9b18-468f-9df1-802492b772ef": {"node_ids": ["b77a223a-e55f-40e5-88fa-96e5504d7639"], "metadata": {"page_label": "110", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "fb99bbef-68cc-46e6-a8eb-b9d39eab42fe": {"node_ids": ["72799ab3-7381-414c-899c-0cf284a9a0d3", "346c04a5-24c5-4396-82cb-82b848d0c0d9"], "metadata": {"page_label": "111", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "6143d709-40bc-4426-8733-6c1c55498f73": {"node_ids": ["d942249a-5064-4ad4-8090-648d8073b2c3", "2c94b01b-a77d-4c18-a834-7209e50b40cc"], "metadata": {"page_label": "112", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "ab38bfee-859b-4108-b56c-6793513684a3": {"node_ids": ["69aa962e-ca2f-4667-9b7d-987a852f33d5", "a97d1921-7fb2-455a-b181-18c8ecaddcc4"], "metadata": {"page_label": "113", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "fcc34f52-3170-45c2-9ba8-cd3681c37811": {"node_ids": ["d5cf9070-b362-4f7d-aed7-f4b3ebf47e76", "a283c723-2cf6-4c2f-980c-25ae9873f4a2"], "metadata": {"page_label": "114", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "dd0e3c19-6d63-47cf-9abf-86c6195bac6c": {"node_ids": ["46ca8d0c-3ab6-4195-b89e-e770ccdd9be1", "46ac1f53-d75c-48f4-8f49-deab21570cb2"], "metadata": {"page_label": "115", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "5448a293-ba72-4fe9-9194-c225a4e2d98b": {"node_ids": ["cdc11121-703d-4ff6-bc3b-6db38171bb12"], "metadata": {"page_label": "116", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "2ab3796b-fb77-4108-862e-12247b8e6b45": {"node_ids": ["33b552aa-aefd-45a1-87ad-1c23e8f4dbfb"], "metadata": {"page_label": "117", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "6d3ac563-0807-4f1d-8259-3a35b4a27800": {"node_ids": ["f937e936-8f6b-4904-8c3f-fe1573126599"], "metadata": {"page_label": "118", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "74bd5d34-fa69-408e-b8b1-20e6f912e534": {"node_ids": ["ad62d0cf-9d6a-464c-9bbd-82d2368d9643", "8a44852a-cbe0-4fc0-98aa-cff592571fdd"], "metadata": {"page_label": "119", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "19e262c2-5026-4f70-ac37-43caab5fb5a6": {"node_ids": ["ed5fc945-9aae-45b4-8d69-1a903cf95105"], "metadata": {"page_label": "120", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "f4db10cf-f5a1-4fa5-bdb3-0cd78d668036": {"node_ids": ["73914edd-be30-4bc0-ad45-6d453c09de4d", "5ee2d002-e75d-45cb-a728-2b06a67943fa"], "metadata": {"page_label": "121", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "ec409947-78e3-49d6-be8d-4cffa1d2023a": {"node_ids": ["1ad76127-334f-4c4d-b80a-d632005c0f19"], "metadata": {"page_label": "122", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "e92cac55-f865-4210-bc49-610ee058439f": {"node_ids": ["91b905ce-e038-4d2b-bff5-536f4298211d"], "metadata": {"page_label": "123", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "7287ddfc-25be-4bf9-890c-020b9690d2cb": {"node_ids": ["20008d89-9b8a-49a7-a759-0b7696158e0f"], "metadata": {"page_label": "124", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "f9604e9c-0051-4bdf-b24b-b838dece03df": {"node_ids": ["fb5a7aeb-5f7a-4657-ba13-fc82a90f6d11"], "metadata": {"page_label": "125", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "feb234b0-fa66-41d1-82a5-39d802131be4": {"node_ids": ["57508f40-c20f-4a0d-bb81-a03dc6bea269"], "metadata": {"page_label": "126", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "c311a7e9-4ab0-4365-b872-b0b84f52fcc1": {"node_ids": ["92cdfd28-994d-4f3d-b82a-64010f8dedae"], "metadata": {"page_label": "127", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "1bdcbca4-623e-4438-80a0-9c2334282cf8": {"node_ids": ["d5acbb81-b4d8-41f7-a58e-26354c329b6f"], "metadata": {"page_label": "128", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "624a60ea-4f64-4054-bf3a-99f7c32b34e9": {"node_ids": ["2003df77-04f2-41be-a244-c5de36b22ac0"], "metadata": {"page_label": "129", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "a5c83a01-ffcb-4508-9ba9-b666830cde40": {"node_ids": ["57797a15-7952-4c63-87f6-4dbf5b3c18b5"], "metadata": {"page_label": "130", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "528a91fa-bdfd-4d84-9039-bcef463f973b": {"node_ids": ["79a19846-5f20-4407-8a10-6a848e8c2e36"], "metadata": {"page_label": "131", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "00defe9e-7aaf-458c-b43c-c38ce64cf156": {"node_ids": ["4200f9e8-aabb-4976-bd4a-250b63bb1cf7"], "metadata": {"page_label": "132", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "d0aeb201-d2ad-4f7d-becf-b7e162b12688": {"node_ids": ["7dc82dc1-405e-4c4b-8d6d-6a16353fbe8e", "bbfaeadf-998d-4da7-b479-5ce8d6a9fb09"], "metadata": {"page_label": "133", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "adcb1430-d83a-4b11-9ec5-926ebb85b073": {"node_ids": ["1859623f-460d-4937-b16e-7365466df8db"], "metadata": {"page_label": "134", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "b7f95d32-0ef0-4b67-a00e-d720becf8da2": {"node_ids": ["2d64b285-199b-441a-8a10-3e7de91ae97a"], "metadata": {"page_label": "135", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "f4bc3e5b-83bf-4d8d-965f-531e1974dedf": {"node_ids": ["4beb4bf2-d1e1-4ec4-b2f1-197b3c35c5c4"], "metadata": {"page_label": "136", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "d5eceaa6-2e68-455a-956e-773ba5da0ea0": {"node_ids": ["0d58a5cf-5aeb-4223-863f-733917deda10"], "metadata": {"page_label": "137", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "973210e1-d3ec-4646-a9d2-15fb438df6a1": {"node_ids": ["e757ed59-7555-4e27-9305-13462154e343"], "metadata": {"page_label": "138", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "f9832e9e-7134-430c-b6d0-e54581748845": {"node_ids": ["db0d4ff1-b322-4821-9295-60fb8967b318"], "metadata": {"page_label": "139", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "02c9c0b2-f5c7-4b0a-a98e-82d23ed39bdc": {"node_ids": ["06ff3725-45e0-4771-868b-3b12e42744da"], "metadata": {"page_label": "140", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "c3948050-c626-4b60-85cb-850bb74deff5": {"node_ids": ["90c2479f-0062-45a9-9068-a139665cf2e8"], "metadata": {"page_label": "141", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "e827a318-bca5-4af8-830b-9a83eb25f5b7": {"node_ids": ["fd396c9f-87f8-4f99-ab84-29ce5356b973"], "metadata": {"page_label": "142", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "7eed7d12-79a3-4acc-86c1-33fee89cfb5b": {"node_ids": ["4d6517af-4f11-4ec5-a757-5e145db536f1"], "metadata": {"page_label": "143", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "2761b7c5-8356-4940-990d-70e2c72722ff": {"node_ids": ["01ca73df-8a20-4e4b-be6f-28719bba3976"], "metadata": {"page_label": "144", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "3c7b2fc0-b5e6-4314-a956-300cac444394": {"node_ids": ["d401382d-77f1-4635-8ed8-26d991810ab0"], "metadata": {"page_label": "145", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "7bc93da1-e190-4e15-981f-d6ac724e445b": {"node_ids": ["9f1e5d65-6e98-4216-b41a-0ed8dafcbabe", "519d996f-b3f9-4609-a1f9-b8bbaab5a69a"], "metadata": {"page_label": "146", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "5651d3f4-8871-4868-826a-786dea018286": {"node_ids": ["6833a010-3612-444b-a18b-cce32566987a"], "metadata": {"page_label": "147", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "6516ec43-cd9c-40bd-a69b-3b606fc9eef7": {"node_ids": ["6a3c3024-d167-443d-b829-bf219cdf62d3"], "metadata": {"page_label": "148", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "1269459a-020b-439f-a071-871777fde292": {"node_ids": ["8c5c7029-d1e1-4e93-a8d4-b806b41c999e"], "metadata": {"page_label": "149", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "5c07a366-3c2f-43eb-9908-991d77ebcef8": {"node_ids": ["77e5d77d-979e-4d39-8f7a-c1988c70e86b", "13cf1a2d-9bbc-4b9f-8c01-eab302ec00de"], "metadata": {"page_label": "150", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "7fbcf959-cacd-404e-ba62-b35bd5673750": {"node_ids": ["4a40d92c-24fb-4b11-98dd-3d9178595f11"], "metadata": {"page_label": "151", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "fb2c24ae-0f1c-4267-aac3-5f37579846e9": {"node_ids": ["44fdfbf1-51c8-41cf-92f3-d72127c0988c"], "metadata": {"page_label": "152", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "e7d9d5a1-5139-42e6-a025-0ee5cad5612b": {"node_ids": ["9b561e07-3905-46ba-afe8-f606821bd8b7"], "metadata": {"page_label": "153", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "6ccb23a4-d9da-4477-a3be-72107854a656": {"node_ids": ["3acb3f2f-7269-4d69-9f5a-c67740f172d3"], "metadata": {"page_label": "154", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "307b8135-77fd-4caa-8ddb-607312a6a40a": {"node_ids": ["2d0df2ac-e885-4246-8d2e-a8f01b9527f5"], "metadata": {"page_label": "155", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "91e88cd0-f928-4254-8546-e105b15cf207": {"node_ids": ["c9f2944e-61a0-49a6-93ee-110adde5955b", "d31242cb-6b95-4b2c-ac20-06142c73b442"], "metadata": {"page_label": "156", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "64216913-b8ab-4f76-9acc-50886a36caa7": {"node_ids": ["6b3679c9-8413-44f0-be20-57c1d8c19271", "ff30f4cf-f2a9-4e8c-b044-87d77cd2e657"], "metadata": {"page_label": "157", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "ecac95ad-ed37-4ab7-96b7-f4915f405848": {"node_ids": ["fd883c6f-a6b0-48a5-b331-68aa073ab942", "8dcdc944-e40c-4f39-9007-1e6f9e56a715"], "metadata": {"page_label": "158", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "ef4ac7ed-7229-42cf-8dd7-d543e22e464d": {"node_ids": ["5b8f612e-d69f-4a67-8c9e-06aeecd63019", "58076f3e-cb2c-406c-8fad-f4b370307728"], "metadata": {"page_label": "159", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "acafc739-fd66-4660-a8cc-fe752f8f700d": {"node_ids": ["dbee15e1-490f-4e0c-9cc5-e0c9c04c74cd"], "metadata": {"page_label": "160", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "c690a319-ea9c-40b2-b9a9-0b0edefa783d": {"node_ids": ["c5862d84-a97b-4fb7-869f-d1de14003a9c", "14860238-8de3-44fd-bea5-9bab3f10fc5e"], "metadata": {"page_label": "161", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "5401ca8f-067e-4bdd-8ca6-4de791122d5a": {"node_ids": ["caa45240-0df8-41d4-b7da-c235ab5ba964"], "metadata": {"page_label": "162", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "5fa70373-44a9-49f8-a1cc-035219cc65a7": {"node_ids": ["d1001f4d-6852-4331-ab27-eb6ab90e4c28", "cad1b839-1d0a-46dd-a3d4-47681f8c7d3c"], "metadata": {"page_label": "163", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "22115dc0-26ad-4a04-bc4d-5e55025df05d": {"node_ids": ["2c2c11e1-569e-4173-8c17-79d9a0354036", "6c833d9e-00bc-43c2-b485-00bd2e4e31a4"], "metadata": {"page_label": "164", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "29234461-328c-4dd3-b6ce-061d441b5a65": {"node_ids": ["fc67fb30-5b3c-46c8-82ab-6dacd5e367ff", "8a2a60ad-e932-476a-8283-075176f5c15d"], "metadata": {"page_label": "165", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "6c17a14e-395c-43ae-8355-a5651402cdd8": {"node_ids": ["0afd232c-fd61-45ed-aa2d-aabaaa160a2c", "3912d9eb-120c-4210-ba17-67ae57e3d1d7"], "metadata": {"page_label": "166", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "115833f6-b8cb-4e7f-8c29-a18edc07e8f4": {"node_ids": ["20d3d017-0b80-49ca-acc9-55d503e12b77"], "metadata": {"page_label": "167", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "9a99bb7c-90b2-4f80-969e-9c99d1b8010f": {"node_ids": ["7ad5b825-2256-4947-8154-51a0c464e35b", "8aee2b9e-408a-4680-a7fa-606c804e595f"], "metadata": {"page_label": "168", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "e09315c2-2c8d-4a18-b37b-15ea4fff2449": {"node_ids": ["fc5de430-3dac-40be-9035-695d9741e952", "9c2250a3-e63e-4f23-a995-9f37d54bd930"], "metadata": {"page_label": "169", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "1a5bf43a-3134-4adf-9543-865a103da901": {"node_ids": ["168cabb4-b96d-4ec2-b293-18fc7721babf", "55a92268-d654-46f8-ab94-7821f4ab5863"], "metadata": {"page_label": "170", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "bf023420-801f-4a92-bd4d-9adec6fca693": {"node_ids": ["97fc6c59-05e6-49a3-8f77-08a1afc56b48", "4005b0fe-c1a1-4c8f-94e8-1a991558da02"], "metadata": {"page_label": "171", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "065a235f-67e2-4764-89f0-f193e3ff7458": {"node_ids": ["71b04f3c-4ea3-4f12-af86-d54677e0e391", "842befbc-fad3-460d-8f7c-97f39b9c7de1"], "metadata": {"page_label": "172", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "06c8fb33-48b2-480f-a662-2bcde74d036d": {"node_ids": ["57b3d293-d15d-4416-94b0-ad3179cbd800", "f554d669-594b-44fd-981e-48c49ea9421d"], "metadata": {"page_label": "173", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "88a4ef25-ec5f-4b32-9ebf-0f09748d88e7": {"node_ids": ["b409cff1-839d-4a1d-884f-c2d7f1237808", "4b8511e3-93dd-4b9a-9c4a-0a4c55fd4f5e"], "metadata": {"page_label": "174", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "90e3a705-deb7-49ec-9eb7-d8ab16c3f284": {"node_ids": ["22f3e7ea-d65a-48a4-b2fa-ee6a75a0a957", "eccf634c-e900-4baf-ab74-b5cb26be38fc"], "metadata": {"page_label": "175", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "7733dbdd-a539-4278-84bf-cf9cd620af4e": {"node_ids": ["f42f5813-717c-4507-8578-4d3b60afe693", "d28cba73-a86a-4382-9ccd-81b0d1dc4a1f"], "metadata": {"page_label": "176", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "5950f35f-5ad6-47c8-8e08-351c6f81349c": {"node_ids": ["7ce27368-c26b-48db-9635-4d34ce7c87bf", "9ca157b8-9c2f-48f3-aee4-a2c404b96c04"], "metadata": {"page_label": "177", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "791c1c25-ecda-4850-8f88-e0ad140684dc": {"node_ids": ["490ddd90-7c79-4aa5-a186-14fb81ee18e5", "db4692da-8509-4727-8321-a276c396f850"], "metadata": {"page_label": "178", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "2cc1b490-6705-4610-a3c1-b8595e0c1b8a": {"node_ids": ["a7e6e28f-c727-4999-b42b-be9b845abe46", "ee7a965c-c592-4a88-9264-d39bb2f017be"], "metadata": {"page_label": "179", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "ab99cd31-a716-4a39-ad15-ea116da4ece5": {"node_ids": ["d812ca76-6291-47eb-a878-d04c20728b79", "0ff7b8cb-04a8-41b6-bd99-812f41cb7d46"], "metadata": {"page_label": "180", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "d1c3f2e6-a3b6-4c8d-81d0-3cc7e3ba3ac1": {"node_ids": ["d3907702-d851-4601-af37-86bec46598e2", "362534a4-4790-4078-818b-49173d6e50f1"], "metadata": {"page_label": "181", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "87a3d30c-07ba-47e4-8700-805bf0ae75ab": {"node_ids": ["fc611f2f-3940-4208-b910-07e5f3060666", "f467dcee-d70a-4e9f-bc6b-4a579aa8cf1e"], "metadata": {"page_label": "182", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "7c5396a8-0c6e-4785-af5e-db67e18b0430": {"node_ids": ["4aab12e4-1aec-47fd-abe3-7dd34456ccc6", "d9f0ad24-7e31-4161-ac8b-8d54d76886a6"], "metadata": {"page_label": "183", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "240cdc74-c494-4dd6-a56e-a4f1fac10af2": {"node_ids": ["69561191-2453-4b02-866f-f350527f5f59", "d1288644-cc24-465a-9215-2c8fc7c4c782"], "metadata": {"page_label": "184", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "c28cdd58-4d2a-4d35-9712-42b50929732c": {"node_ids": ["cff05c19-5ad4-4570-8d23-e35d049a7e1d", "9d20550e-c11e-4265-8d52-51bffdcf4f91"], "metadata": {"page_label": "185", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "08739f67-74a1-48bd-a9b7-6977a41f7d09": {"node_ids": ["330b9dcd-b452-45ce-9577-8e843cc9fc68", "83dbb83d-dba8-47bf-b55e-396242339977"], "metadata": {"page_label": "186", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "2fc34db3-92bc-4a2d-ad8c-2fc24c152379": {"node_ids": ["bfd10e5d-07fd-4d2e-a5d6-fdfafbb9c85b", "8a701c2d-86ef-4a5a-af7b-385018fd26d7"], "metadata": {"page_label": "187", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "927bb925-66ef-4e9d-a77e-f39aa70f0e30": {"node_ids": ["49f0c02e-9aa5-4705-8b4c-66bce53beeb2"], "metadata": {"page_label": "188", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "34d68900-05ef-4bff-bb17-d99255e7f1cf": {"node_ids": ["a5f1106f-d966-41ed-9cfa-8628a03d207d"], "metadata": {"page_label": "189", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "b4194cd5-c44c-4ec9-90c3-084deb8919c3": {"node_ids": ["744f1123-af62-4057-9ee0-3d50321cc707", "52fc1a8d-2630-4ee6-b627-99074e88b262"], "metadata": {"page_label": "190", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "29b3342d-4825-4382-aa38-eff6d69dcfce": {"node_ids": ["f70a0af8-6157-450b-9d9b-447ceb478e9e", "2b1afec4-1ab7-413d-b040-c9e5d68d88a5"], "metadata": {"page_label": "191", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "d7bbeb24-0402-4226-8c8c-e18cefb318e3": {"node_ids": ["82f1dba4-0a7f-46f7-b723-1166b8a7ecf4"], "metadata": {"page_label": "192", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "0e62be25-8703-4053-a91b-ae9e7736b267": {"node_ids": ["abc73fd5-a3f9-4da5-b6df-93281ed44ed9", "b2da7ed5-5106-41db-b385-2c3df8ac055a"], "metadata": {"page_label": "193", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "80db3772-46e7-416c-bbe5-bb1b6355f6ce": {"node_ids": ["a5ceb31f-c1b7-4340-9831-1e9ff7f80b50"], "metadata": {"page_label": "194", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "6391e395-0c1d-438e-875f-0f0251f008be": {"node_ids": ["fce38a81-e5a4-4539-8b7f-44d92d6e5516"], "metadata": {"page_label": "195", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "688f20cf-5a2d-4ac7-8738-d8815d52d167": {"node_ids": ["495b0be0-7b1d-4950-83af-c57857d27045"], "metadata": {"page_label": "196", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "d33822fd-db1e-411f-bba9-2eebd2345c74": {"node_ids": ["78ea0cd7-f77f-4bc3-b3c5-a39915456fbb", "4b96285c-0765-43fd-b21a-08d92af79afb"], "metadata": {"page_label": "197", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "c0269585-671e-4a4c-8738-6a2b66139b43": {"node_ids": ["40b246ee-98de-4184-997b-6829e51973f6"], "metadata": {"page_label": "198", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "6b20c9b0-e926-445d-959a-8b02cc2f7a5d": {"node_ids": ["a651108f-8b51-42b0-9233-a634c84de3b8", "e80045d1-a26b-4a03-b9cd-1d001afeab9e"], "metadata": {"page_label": "199", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "c9c9dc25-337f-44d4-b29d-f831b2245fc6": {"node_ids": ["7c88945b-a1ec-4fe2-b278-aa00f5e2b040", "ce7fd1c2-f23f-4325-8021-9d250bb6c10a"], "metadata": {"page_label": "200", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "46c10eca-2c44-46fb-80f5-95a0690b9854": {"node_ids": ["eb769de1-eacb-4946-8243-f4b8d27953e0", "486d3223-090b-46a3-97f8-4acfe5c9a235"], "metadata": {"page_label": "201", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "ad2df80c-fa0d-47e7-8c7f-098d25358a89": {"node_ids": ["a20d2860-ae29-4f9d-beeb-a4f313bd38bb"], "metadata": {"page_label": "202", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "a3331612-e94a-4e94-b24a-2445edf07fc2": {"node_ids": ["e86c0a66-9cdb-4e9c-8249-d0b7ca8a4924"], "metadata": {"page_label": "203", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "d2c15ee2-36a5-44c8-a816-1e851694d53d": {"node_ids": ["1cdebf21-ee51-4565-b08a-f6a56b4704da"], "metadata": {"page_label": "204", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "edf45698-4fb7-45ab-9963-3f0599ca0deb": {"node_ids": ["efc49cae-f2ce-488c-89f5-ba79a6c0a729"], "metadata": {"page_label": "205", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "93316f2a-582b-4092-ba2d-20a2d8721069": {"node_ids": ["57ca4540-f3d5-4299-84fa-a83bf5ce1c41"], "metadata": {"page_label": "206", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "6c969b18-d5b8-42ae-a157-e66528c5bcc4": {"node_ids": ["3e5ad33a-41d0-42e7-9964-22520f95feff"], "metadata": {"page_label": "207", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "a5f92d19-a04d-4d91-a144-f30ad247a87d": {"node_ids": ["0cbcd919-d553-4a4b-a93e-ec6d4d248a8c"], "metadata": {"page_label": "208", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "aec15d82-d750-4da0-ad76-121ee801b541": {"node_ids": ["5d56ac5b-38d3-40ca-bd95-75f561c487c0"], "metadata": {"page_label": "209", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "66764b04-1f06-4953-b075-869a002185c3": {"node_ids": ["02a6a333-44d0-44b3-aea0-144e6b4f9163"], "metadata": {"page_label": "210", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "5d766977-5a8e-46f1-8e66-2725ebca083d": {"node_ids": ["476bab57-3291-418d-945a-e398b6afaa24", "b5db471a-821d-465b-a022-b17f0e450cf3"], "metadata": {"page_label": "211", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "92086014-7f14-4739-9c36-fa436163dfdf": {"node_ids": ["63bb76ae-4d44-42fa-95ae-ba2867a8380e"], "metadata": {"page_label": "212", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "e52dafbe-35e2-4db4-b26d-764efe41a060": {"node_ids": ["92f598b5-d817-4a17-8c9c-3b1080efd3b4"], "metadata": {"page_label": "213", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "6da2e999-4c69-45b1-9654-f340db80c0a8": {"node_ids": ["40ae77e1-3167-44fa-be0d-6befce9a9012"], "metadata": {"page_label": "214", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "6f7f5c61-2c3f-4d0b-9bdf-86740ee6c048": {"node_ids": ["4f4fa128-5673-4565-a820-148c2990758e"], "metadata": {"page_label": "215", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "c116c021-6695-4d27-af32-967754f81c7e": {"node_ids": ["87fc1bbf-4f3e-4a73-a58a-9fc0e24e8d23"], "metadata": {"page_label": "216", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "5a7ba596-10b2-4b1d-972d-8678aab9a5d1": {"node_ids": ["13f65844-b466-4fe1-bcc4-6dd4aedbd94f"], "metadata": {"page_label": "217", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "40e80e34-3697-4036-a68b-eb9fe74a8fac": {"node_ids": ["a018e882-d8e7-45a7-b36e-ed8834666fe7"], "metadata": {"page_label": "218", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "07778100-5414-4580-b917-630ce37831f3": {"node_ids": ["a2e56c6e-b379-4dac-8449-99a324beb381", "096f27a8-f0e3-4cd9-8095-fb08a8aa17ed"], "metadata": {"page_label": "219", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "50c3801c-adcb-4944-ad11-baf30c5881e2": {"node_ids": ["3d239fe3-a6d9-4946-9241-17f52b4a5cc2"], "metadata": {"page_label": "220", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "5d6652cf-858b-4a2c-ba8f-11a0a3ed4156": {"node_ids": ["4b0da9c9-bfda-4a91-8c6b-b8f6bc5ffeda"], "metadata": {"page_label": "221", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "de411428-9a55-49cb-9486-c6bf3351482b": {"node_ids": ["63dc93a6-dcfb-43cc-a504-c0092e054783"], "metadata": {"page_label": "222", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "fa2ba8c0-cd09-4a68-aedb-7080bb1131e4": {"node_ids": ["f838097f-0af7-4da5-80ca-613ea79f28a9"], "metadata": {"page_label": "223", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "e5050b46-36da-4730-b85a-0bd8b1abf606": {"node_ids": ["20da0daa-484e-4588-9138-e649ff123d86"], "metadata": {"page_label": "224", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "56a9dc8d-030a-43a0-84ee-bad0c30e945c": {"node_ids": ["d5f94473-39a4-4488-a1ce-a5982499ca89", "df2985e4-2a1f-46fa-b7d4-c696a538470d"], "metadata": {"page_label": "225", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "9441b774-a2b3-4242-b8de-e4acce1b05fb": {"node_ids": ["67e213de-1c0c-478f-b927-1f7e58a19dcb"], "metadata": {"page_label": "226", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "0b45e331-8a3e-4e66-8d60-772a20321cac": {"node_ids": ["b2e7916d-d3d2-4d5d-8e14-109d54f7ea8c"], "metadata": {"page_label": "227", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "02adf0c9-c823-4a87-8944-21d09d811f88": {"node_ids": ["dc2c6f1c-9ae3-4c5e-9b6e-a61643f4868f"], "metadata": {"page_label": "228", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "ccc35c4c-d2d9-48d6-aa93-6e2f9846fa3f": {"node_ids": ["0c7957ed-3384-4995-9240-fe5630fdea40"], "metadata": {"page_label": "229", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "5bd7f4ec-be37-4ea6-8245-5522996c0910": {"node_ids": ["2006a974-741c-49f2-8e8d-5e0863b448dd"], "metadata": {"page_label": "230", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "2351cd32-fcb6-4906-a789-61a86c0d02e0": {"node_ids": ["c8ea23a8-3880-4e96-b215-5f009188b6cc"], "metadata": {"page_label": "231", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "7d82085a-6313-488e-be3d-7cb8eaf2da5a": {"node_ids": ["d9d5cc8f-0977-408c-9775-5588a771bd86"], "metadata": {"page_label": "232", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "c570aa93-b648-4d38-84e7-ea4dfbf7160a": {"node_ids": ["006e7279-1958-4e3e-bf1c-c4171eab7d60"], "metadata": {"page_label": "233", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "e4452900-f2c7-4461-a373-d194866493e5": {"node_ids": ["76c992db-e2df-4c4e-89f2-467325ee031b"], "metadata": {"page_label": "234", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "88db34e7-2111-4eec-927b-796f63ad5a9e": {"node_ids": ["3f077265-a56b-4196-89fe-2e8acd977ad1"], "metadata": {"page_label": "235", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "97a884dc-6a37-4cea-ae94-19c157d86baa": {"node_ids": ["3b357b7f-608b-4272-9dd9-70912c176181"], "metadata": {"page_label": "236", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "806a9a6a-5193-4c0b-b2d7-6d16d3f6fce8": {"node_ids": ["9668ee88-9d10-49df-aafa-4fed14f8b7de"], "metadata": {"page_label": "237", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "2d97bace-7e32-4717-8ea0-c921a285d49f": {"node_ids": ["ced155b2-ada3-4a4a-93ad-7f2c3ff9b2b9"], "metadata": {"page_label": "238", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "9bfd0154-f0a1-4d6c-9ab2-e5d6e3b5d4c5": {"node_ids": ["a52f2d81-6d80-49bc-8818-fb0616289748"], "metadata": {"page_label": "239", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "b0a87ef1-f35b-43e9-a37d-f7d5b6361b17": {"node_ids": ["29f2c090-51f3-4bec-a0d6-bc69f18d762a"], "metadata": {"page_label": "240", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "086ddba3-3119-4d53-9699-56bb009cd5ee": {"node_ids": ["0bf1560d-9361-4837-839b-36f98067a597"], "metadata": {"page_label": "241", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "266ea775-ae74-49fc-8ce4-050e4fff4ddc": {"node_ids": ["34997651-193c-43aa-a61f-cd704b21cfe5"], "metadata": {"page_label": "242", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "2adc0881-8c18-4999-a310-28648313ef7c": {"node_ids": ["dda29982-294a-4146-a4b8-d0992ba88275"], "metadata": {"page_label": "243", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "20107bb2-6661-44bb-8aa5-96a05ff3d6e5": {"node_ids": ["a13aa235-c4c1-4a7f-b3c2-b7fa3895f257", "e6d8ac46-780d-4404-b3e0-eed64ba155e9"], "metadata": {"page_label": "244", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "bcb4eec8-ae4e-4a35-aa6b-801ff699574d": {"node_ids": ["441287a6-5dea-4390-abcd-0f7163ccb931", "50a3244e-3c22-48c5-bc8a-77a812ae7e5c", "a389f776-8c1d-44be-befe-2bee6e787c8b"], "metadata": {"page_label": "245", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "1048d9b0-e596-4b1c-afbf-a48f3877444a": {"node_ids": ["a864688e-d130-43c1-b929-86c88828583b", "c7cadcae-b444-4306-9a11-2fa8f77e8139", "8a66c472-ff36-4b8a-8e58-524150e215cc"], "metadata": {"page_label": "246", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "ecb25406-1644-4188-b658-a82d40fcc3d0": {"node_ids": ["2ed95b6c-2139-4ae2-a812-50d3919fb1f7", "80cecfff-ef44-4f3a-92b6-9aea7a0b2c82", "5bc68704-20fd-4294-b4ca-0a8445c17c88"], "metadata": {"page_label": "247", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "e0246582-1ee0-4604-86f1-ac7483be92f2": {"node_ids": ["5ce7de9e-05e0-467c-9b6d-64fee4d8873b", "e57b1498-8a2a-4aea-b404-be8846596897"], "metadata": {"page_label": "248", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "2a04b6c3-d993-490c-b979-8bee19e74d7f": {"node_ids": ["c3b4da72-43a6-4c46-b063-9d4cb85c95d5", "8933b0af-7d88-469b-ade3-6d91bb4742c7"], "metadata": {"page_label": "249", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "f9e0f334-fc73-45f0-9d4b-3356e49ee504": {"node_ids": ["98cdf53d-80e5-4a60-a9ee-8db0fd567d64", "224a881d-df27-4b48-a4c8-82693cebe380"], "metadata": {"page_label": "250", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "d4ae9586-2ab2-41f9-8a1f-2b0dc23fea58": {"node_ids": ["26a6b655-865d-42bf-9ff5-69158c28cac5", "877c9fa8-09ce-416c-966e-e71a6f47f547"], "metadata": {"page_label": "251", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "f50f8b72-8ecb-48ed-91b4-de9df2cd1c3a": {"node_ids": ["4a96c4e1-4ede-4fab-9e73-e4df5e4e327c"], "metadata": {"page_label": "252", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "6058c5be-3a22-45b3-a3fc-742c1400f56e": {"node_ids": ["f51655d4-80fb-414b-8df8-f1b03afe3be6"], "metadata": {"page_label": "253", "file_name": "Sandhar tech 2023 annual report.pdf"}}, "b1896c0e-06d0-43a1-8b56-c7c446f047a3": {"node_ids": ["af50ab48-77c3-4791-95a6-596088fe7262"], "metadata": {"page_label": "254", "file_name": "Sandhar tech 2023 annual report.pdf"}}}}