The financial statements have been prepared in accordance with Generally Accepted Accounting Principles in India (Indian "GAAP") under the historical cost convention on an accrual basis in compliance with all material aspects of the Accounting Standards (AS) notified under Section 133 of the Companies Act, 2013 read together with the paragraph 7 of the Companies (Accounts) Rules 2014.The Financial Statements have been prepared under the historical cost convention on an accrual basis.

B. USE OF ESTIMATES

Preparation of financial statement in conformity with Indian GAAP requires the management to make judgments, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities and the disclosures of contingent liabilities, at the end of the reporting period. Although these estimates are based on the management's best knowledge of current events and actions, uncertainty about these assumptions and estimates could results in differences between the actual results and estimates could result in differences between the actual results and estimates which are recognized in future period.

C TANGIBLE FIXED ASSETS & DEPRECIATION

Tangible Fixed Assets are carried at cost, less accumulated depreciation and impairment loss, if any. Cost comprises the purchase price and any attributable cost of bringing the asset to its working condition for its intended use. Depreciation is provided pro rata for the period of use on Written Down Value basis as per the useful life of the assets prescribed under Schedule II of the Companies Act, 2013 except for leasehold improvements which are prescribed under Schedule II of the Companies Act, 2013 which are depreciated over the remaining expected lease term and employee perquisite related assets which are depreciated over the remaining expected lease term and employee perquisite related assets which are depreciated over three years.

D INTANGIBLE ASSETS AND AMORTIZATION

Intangible Assets are measured at acquisition cost less accumulated amortization and accumulated impairment losses if any. Intangible assets are amortized on Written Down Value basis.

E INVESTMENTS

Investments are classified into long-term investments as noncurrent investments.

Non Current Investment:

Investments that are intended to be held for one year or more are classified as long-term investments. Non Current Investment are carried at acquisition/ amortized cost. A Provision is made for diminution, other than temporary, in the value of Investment.

Current Investment

Investments that are intended to be held for less than one year are classified as current investments. Current Investment are carried at the lower of cost or fair value on an individual basis.

G BORROWING COST

Interest and other costs in connection with the borrowing of the funds to the extent related / attributed to the acquisition/construction of qualifying fixed assets are capitalized up to the date when such assets are ready for its intended use and other borrowing costs are charged to Profit & Loss Account.

H REVENUE RECOGNITION

Revenue is recognized to the extent that it is probable that the economic benefit will flow to the company and revenue can be reliably measured. Sales are recognized when significant risk and rewards of ownership of the goods have passed to the buyer which coincides with delivery and are recorded net of trade discounts VAT and Sales Tax. Revenue from services are recognized as they are rendered based on agreements/ arrangements with the concerned parties and recognized net of services tax (If Applicable). Interest income is recognized on time proportion basis taking into account the amount outstanding and the applicable rate.

I. RETIREMENT AND OTHER EMPLOYEE BENEFITS

Company has not carried out Actuarial valuation as required under AS-15 Employee Benefits, since none of the employee have completed one year of continues service.

J TAXATION

Tax Expenses includes provision for current tax and deferred tax. Provision for Current tax is made on the basis of estimated taxable income for the current accounting year in accordance with the provisions of the Income Tax Act, 1961.Deferred tax is recognized, subject to the consideration of prudence, on timing difference, being the difference between taxable income and accounting income that originate in one period and are capable of reversal in one or more subsequent periods. Minimum Alternative Tax (MAT) credit is recognized as an asset only when and to the extent there is convincing evidence that the Company will pay normal income-tax during the specified period. In the year in which the MAT credit note issued by Institute of Chartered Accountants of India ("ICAI"), the said asset is created by way of a credit to the Statement of Profit and Loss. The Company reviews the same at each balance sheet date and writes down the carrying amount of MAT credit entitlement to the extent there is no longer convincing evidence to the effect that Company will pay normal income tax during the specified period.

K PROVISION AND CONTINGENCIES

The company creates a provision when there is present obligation as a result of a past event that probably requires an outflow of resources and a reliable estimate can be made of the amount of obligation. A disclosure for a contingent liability is made when there is a possible obligation or a present obligation that probably will not require an outflow of resources or where a reliable estimate of the obligation cannot be made.

L AUDITORS Remuneration:

Particulars                              Period ended        Year ended
                                           31.03.2015        31.03.2014

For Audit Fees (incl Service Tax)        1,12,360/-            22472/-

Basic Earnings Per Share (EPS) is computed by dividing the net profit for the year attributable to the equity shareholders, by weighted average number of equity shares outstanding during the year. Numbers used for calculating basic and diluted earnings per share are as stated below:

Particulars                             For the year       For the year
                                        ended 31st         ended 31st
                                        March 2015         March 2014

Profit for the year                     5,79,558           6,25,802

Weighted average number of Equity
shares outstanding                      1,13,90,000        6,59,477

Earnings Per Share (Rs.) - Basic
(Face value of Rs. 10 per share)        0.05               0.95

stock options/ performance
share schemes                           -                  -

Weighted average number of Equity
shares (including dilutive shares)
outstanding                             1,13,90,000        6,59,477

Earnings Per Share (Rs.) - Diluted
(Face value of Re. 10 per share)        0.05               0.95

As per Accounting Standard -18 issued by the Institute of Chartered Accountants of India the related parties transactions are disclosed as under:-

a) List of Related Parties:- ( as Certified by Management)

i) Enterprises where control exists

Holding Company: N.A.

ii) Subsidiary Company:

* Advantage Commodities Pvt. Ltd.

iii) Key Management Personnel

Mr. AnandraoGole             Managing director

Mr. Suresh Kulkarni          director

Mr. Satish Bokdia            Director

O In the opinion of the Board current assets, Loans and Advances are approximately of the values based if realized in ordinary course of business.

P Sundry Debtors, Sundry Creditors, Loans & deposits, Bank Balances are subject to confirmation.

Q The Schedules referred to above are an integral part of Balance Sheet.