VLCC Profit Loss 2012 PDF

VLCC HEALTH CARE LIMITED
Standalone Statement of Profit & Loss for period 01/04/2011 to 31/03/2012
[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in INR
01/04/2011 to 31/03/2012 Name of company Corporate identity number Permanent account number of entity Address of registered office of company Type of industry Date of board meeting when final accounts were approved Period covered by financial statements Date of start of reporting period Date of end of reporting period Nature of report standalone consolidated Content of report Description of presentation currency Level of rounding used in financial statements Total number of product or service category Disclosure of principal product or services [Table]
VLCC HEALTH CARE LIMITED U74899DL1996PLC082842 AAACC4808P M-14 Greater Kailash-II,, Commercial Complex, New Delhi, Delhi, INDIA, 110048 Commercial and Industrial 06/07/2012 12 Months 01/04/2011 31/03/2012 Standalone Statement of Profit & Loss INR Actual Two
01/04/2010 to 31/03/2011
12 Months 01/04/2010 31/03/2011
..(1)

Types of principal product or services [Axis] Ser1 Ser2
01/04/2011 to 31/03/2012 Disclosure of general information about company [Abstract] Disclosure of principal product or services [Abstract] Disclosure of principal product or services [LineItems] Product or service category (ITC 4 digit) code Description of product or service category Turnover of product or service category Highest turnover contributing product or service (ITC 8 digit) code Description of product or service Unit of measurement of highest contributing product or service Turnover of highest contributing product or service Quantity of highest contributing product or service in UoM
01/04/2011 to 31/03/2012
9997 9992 Wellness Education Service 223,65,63,987 20,31,43,043 99972300 99924202 Beauty & Slimming Tution Fee Service Various Various 223,65,63,987 20,31,43,043 1 1
VLCC HEALTH CARE LIMITED Standalone Statement of Profit & Loss for period 01/04/2011 to 31/03/2012
[100200] Statement of profit and loss

01/04/2011 to 31/03/2012 Statement of profit and loss [Abstract] Disclosure of revenue from operations [Abstract] Disclosure of revenue from operations for other than finance company [Abstract] Revenue from sale of products Revenue from sale of services Other operating revenues Excise duty Service tax collected Other duties taxes collected Total revenue from operations other than finance company Disclosure of revenue from operations for finance company [Abstract] Revenue from interest Revenue from other financial services Total revenue from operations finance company Total revenue from operations Other income Total revenue Expenses [Abstract] Cost of materials consumed Purchases of stock-in-trade Changes in inventories of finished goods, work-in-progress and stock-in-trade Employee benefit expense Finance costs Depreciation, depletion and amortisation expense [Abstract] Depreciation expense Amortisation expense Depletion expense Total depreciation, depletion and amortisation expense Expenditure on production, transportation and other expenditure pertaining to E&P activities Other expenses Total expenses Total profit before prior period items, exceptional items, extraordinary items and tax Prior period items before tax Exceptional items before tax Total profit before extraordinary items and tax Extraordinary items before tax Total profit before tax Tax expense [Abstract] Current tax Deferred tax Total tax expense Total profit (loss) for period from continuing operations Profit (loss) from discontinuing operations before tax Tax expense of discontinuing operations Total profit (loss) from discontinuing operation after tax Total profit (loss) for period before minority interest Profit (loss) of minority interest Share of profit (loss) of associates Total profit (loss) for period Additional disclosure on discontinuing operations [Abstract] 01/04/2010 to 31/03/2011
10,73,99,943 248,13,00,910 0 0 0 0 258,87,00,853 0 0 0 258,87,00,853 1,95,88,280 260,82,89,133 19,66,40,003 8,33,18,337 -12,68,939 78,89,16,340 12,64,64,515 19,21,39,941 74,89,276 0 19,96,29,217 0 109,52,15,098 248,89,14,571 11,93,74,562 0 0 11,93,74,562 0 11,93,74,562 5,57,00,000 -1,64,97,550 3,92,02,450 8,01,72,112 0 0 0 8,01,72,112 0 0 8,01,72,112
10,25,12,637 224,23,12,309 0 0 0 0 234,48,24,946 0 0 0 234,48,24,946 3,37,31,174 237,85,56,120 16,38,71,672 8,01,82,490 -34,22,061 75,75,44,618 6,42,72,829 16,21,07,144 59,49,929 0 16,80,57,073 0 102,56,89,816 225,61,96,437 12,23,59,683 0 0 12,23,59,683 0 12,23,59,683 4,78,71,995 -1,41,15,084 3,37,56,911 8,86,02,772 0 0 0 8,86,02,772 0 0 8,86,02,772
Pre-tax gain or loss recognised on disposal of assets or settlement of liabilities attributable to discontinuing operations Earnings per equity share [Abstract] Basic earning per equity share Diluted earnings per equity share Basic earning per equity share before extraordinary items Diluted earnings per equity share before extraordinary items Nominal value of per equity share
[shares] 36.43 [shares] 36.43 [shares] 36.43 [shares] 36.43 [shares] 10
[shares] 48.41 [shares] 48.41 [shares] 48.41 [shares] 48.41 [shares] 10
[300500] Notes - Subclassification and notes on income and expenses

01/04/2011 to 31/03/2012 Subclassification and notes on income and expense explanatory [TextBlock] Disclosure of revenue from sale of products [Abstract] Revenue from sale of products [Abstract] Revenue from sale of products, gross Brokerage discounts rebates on revenue from sale of products Returns on revenue from sale of products Other allowances deductions on revenue from sale of products Total revenue from sale of products Disclosure of revenue from sale of services [Abstract] Revenue from sale of services [Abstract] Revenue from sale of services, gross Brokerage discounts rebates on revenue from sale of services Returns on revenue from sale of services Other allowances deductions on revenue from sale of services Total revenue from sale of services Disclosure of other operating revenues [Abstract] Other operating revenues [Abstract] Net gain/loss on foreign currency fluctuations treated as other operating revenue Miscellaneous other operating revenues Total other operating revenues Disclosure of other income [Abstract] Interest income [Abstract] Interest income on current investments [Abstract] Interest on fixed deposits, current investments Interest from customers on amounts overdue, current investments Interest on current intercorporate deposits Interest on current debt securities Interest on current government securities Interest on other current investments Total interest income on current investments Interest income on long-term investments [Abstract] Interest on fixed deposits, long-term investments Interest from customers on amounts overdue, long-term investments Interest on long-term intercorporate deposits Interest on long-term debt securities Interest on long-term government securities Interest on other long-term investments Total interest income on long-term investments Total interest income Dividend income [Abstract] Dividend income current investments [Abstract] Dividend income current investments from subsidiaries Dividend income current equity securities Dividend income current mutual funds Dividend income current investments from others Total dividend income current investments Dividend income long-term investments [Abstract] Dividend income long-term investments from subsidiaries Dividend income long-term equity securities Dividend income long-term mutual funds Dividend income long-term investments from others Total dividend income long-term investments Total dividend income Net gain/loss on sale of investments [Abstract] Net gain/loss on sale of current investments
4
01/04/2010 to 31/03/2011
10,73,99,943 0 0 0 10,73,99,943
10,25,12,637 0 0 0 10,25,12,637
248,13,00,910 0 0 0 248,13,00,910
224,23,12,309 0 0 0 224,23,12,309
0 0 0
0 0 0
3,15,528 0 0 61,715 0 76,513 4,53,756 0 0 0 0 0 0 0 4,53,756
2,86,818 0 0 74,850 0 57,734 4,19,402 0 0 0 0 0 0 0 4,19,402
0 0 0 0 0 0 0 0 0 0 0 0
0 0 53,397 0 53,397 1,50,00,000 0 0 0 1,50,00,000 1,50,53,397 0
Net gain/loss on sale of long-term investments Total net gain/loss on sale of investments Rental income on investment property [Abstract] Rental income on investment property, current Rental income on investment property, long-term Total rental income on investment property Other non-operating income [Abstract] Net gain/loss on foreign currency fluctuations treated as other income Surplus on disposal, discard, demolishment and destruction of depreciable tangible asset Gain on disposal of intangible asset Amount credited to profit and loss as transfer from revaluation reserve on account of additional depreciation charged on revalued tangible assets Excess provision diminution in value investment written back Excess provisions bad doubtful debts advances written back Income government grants subsidies Income export incentives Income import entitlements Income insurance claims Income from subsidiaries Interest and income tax refund Income on brokerage commission Income on sales tax benefit Excess provisions written back Other allowances deduction other income Miscellaneous other non-operating income Total other non-operating income Income from pipeline transportation Total other income Share other income joint ventures Disclosure of finance cost [Abstract] Interest expense [Abstract] Interest expense long-term loans [Abstract] Interest expense long-term loans, banks Interest expense long-term loans, others Total interest expense long-term loans Interest expense short-term loans [Abstract] Interest expense short-term loans, banks Interest expense short-term loans, others Total interest expense short-term loans Interest expense deposits Interest expense debt securities Interest expense other borrowings Interest expense borrowings Interest lease financing Other interest charges Total interest expense Other borrowing costs Net gain/loss on foreign currency transactions and translations treated as finance costs Total finance costs Share finance costs joint ventures Employee benefit expense [Abstract] Salaries and wages Contribution to provident and other funds [Abstract] Contribution to provident and other funds for contract labour Contribution to provident and other funds for others Total contribution to provident and other funds Expense on employee stock option scheme and employee stock purchase plan Commission employees Employee medical insurance expenses Leave encashment expenses Gratuity
5
4,54,383 4,54,383 0 24,00,000 24,00,000
50,354 50,354 0 24,00,000 24,00,000
18,57,671 0 0 0 0 7,34,043 0 0 0 0 0 0 0 0 1,02,24,645 0 34,63,782 1,62,80,141 0 1,95,88,280 0
3,63,021 0 0 0 0 6,22,100 0 0 0 0 0 0 0 0 33,93,042 0 1,14,29,858 1,58,08,021 0 3,37,31,174 0
10,59,18,349 0 10,59,18,349 0 0 0 0 0 0 0 0 18,58,954 10,77,77,303 1,86,87,212 0 12,64,64,515 0 51,41,93,096 0 2,44,90,005 2,44,90,005 0 20,80,42,698 0 0 0
4,98,58,001 0 4,98,58,001 0 0 0 0 0 0 0 0 15,51,109 5,14,09,110 1,28,63,719 0 6,42,72,829 0 50,32,19,043 0 3,08,83,992 3,08,83,992 0 17,86,27,723 0 0 0
Pension schemes Voluntary retirement compensation Other retirement benefits Staff welfare expense Other employee related expenses Total employee benefit expense Share employee benefit expense joint ventures Breakup of other expenses [Abstract] Consumption of stores and spare parts Power and fuel Rent Repairs to building Repairs to machinery Insurance Rates and taxes excluding taxes on income [Abstract] Central excise duty Purchase tax Other cess taxes Cost taxes other levies by government local authorities Provision wealth tax Total rates and taxes excluding taxes on income Research development expenditure Subscriptions membership fees Electricity expenses Telephone postage Printing stationery Information technology expenses Travelling conveyance Catering canteen expenses Entertainment expenses Legal professional charges Training recruitment expenses Vehicle running expenses Safety security expenses Directors sitting fees Managerial remuneration [Abstract] Remuneration to directors [Abstract] Salary to directors Commission to directors Other benefits to directors Total remuneration to directors Remuneration to managers [Abstract] Salary to managers Commission to managers Other benefits to managers Total remuneration to managers Total managerial remuneration Donations subscriptions Books periodicals Seminars conference expenses Registration filing fees Custodial fees Bank charges Guest house expenses Advertising promotional expenses After sales service expenses Warranty claim expenses Commission paid sole selling agents Commission paid other selling agents Commission paid sole buying agents Transportation distribution expenses Secondary packing expenses Discounting charges Guarantee commission
0 0 0 4,21,90,541 0 78,89,16,340 0 0 7,01,51,447 39,84,44,318 1,40,53,132 96,11,190 63,10,209 0 0 0 61,47,833 0 61,47,833 0 17,41,751 0 2,55,59,108 1,42,44,291 0 7,72,76,659 0 0 6,02,92,102 0 25,11,339 1,47,35,571 2,40,000
0 0 0 4,48,13,860 0 75,75,44,618 0 0 6,56,27,375 34,29,96,488 1,23,24,529 1,28,22,437 68,80,390 0 0 0 56,85,440 0 56,85,440 0 18,13,119 0 2,82,45,043 1,55,74,256 0 7,43,02,728 0 0 6,21,77,361 0 20,43,691 1,39,97,572 3,60,000
62,16,000 0 0 62,16,000 0 0 0 0 62,16,000 15,30,153 0 0 0 0 0 0 21,95,31,613 0 0 0 0 0 0 0 0 0
80,56,070 0 0 80,56,070 0 0 0 0 80,56,070 5,74,769 0 0 0 0 0 0 21,23,38,498 0 0 0 0 0 0 0 0 0
Cost repairs maintenance other assets Cost information technology [Abstract] Cost software Cost hardware Cost communication connectivity Total cost information technology Cost insurance Cost transportation [Abstract] Cost freight Cost octroi Cost loading and unloading Cost other transporting Total cost transportation Cost lease rentals Cost effluent disposal Provision for cost of restoration Cost warehousing Cost water charges Cost reimbursable expenses Cost technical services Cost royalty Provision bad doubtful debts created Provision bad doubtful loans advances created Adjustments to carrying amounts of investments [Abstract] Provision diminution value current investments created Provision diminution value long-term investments created Total adjustments to carrying amounts of investments Net provisions charged [Abstract] Provision warranty claims created Provision statutory liabilities created Provision restructuring created Other provisions created Total net provisions charged Discount issue shares debentures written off [Abstract] Discount issue shares written off Discount issue debentures written off Total discount issue shares debentures written off Write-off assets liabilities [Abstract] Miscellaneous expenditure written off [Abstract] Financing charges written off Voluntary retirement compensation written off Technical know-how written off Other miscellaneous expenditure written off Total miscellaneous expenditure written off Fixed assets written off Inventories written off Investments written off Bad debts written off Bad debts advances written off Other assets written off Liabilities written off Total write-off assets liabilities Loss on disposal of intangible asset Loss on disposal, discard, demolishment and destruction of depreciable tangible asset Contract cost [Abstract] Site labour supervision cost contracts Material cost contract Depreciation assets contracts Cost transportation assets contracts Hire charges assets contracts Cost design technical assistance contracts Warranty cost contracts Other claims contracts Sale material scrap other assets contracts
7
2,82,02,227 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12,54,471 0 0 0 0 0 0 0 0 0 0 0 0 0
2,30,99,622 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,00,000 5,00,000 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 5,37,295 3,23,123 0 0 8,60,418 0 53,17,108
0 0 0 0 0 12,19,851 0 0 18,42,236 45,07,158 0 0 75,69,245 0 39,05,159
0 0 0 0 3,04,02,970 0 0 0 0
0 0 0 0 2,84,03,679 0 0 0 0
Overhead costs apportioned contracts [Abstract] Insurance cost apportioned contract Design technical assistance apportioned contracts Other overheads apportioned contracts Total overhead costs apportioned contracts Total contract cost Cost dry wells Operating and maintenance cost of emission and other pollution reduction equipments Payments to auditor [Abstract] Payment for audit services Payment for taxation matters Payment for company law matters Payment for management services Payment for other services Payment for reimbursement of expenses Total payments to auditor Payments to cost auditor [Abstract] Payment for cost audit charges Payment for cost compliance report Payment for other cost services Payment to cost auditor for reimbursement of expenses Total payments to cost auditor Miscellaneous expenses Total other expenses Breakup of expenditure on production, transportation and other expenditure pertaining to E&P activities [Abstract] Royalty pertaining to E&P activities Cess pertaining to E&P activities Education cess pertaining to E&P activities National calamity contingency duty pertaining to E&P activities Extraction cost pertaining to E&P activities Sales tax pertaining to E&P activities Geological and geophysical expenditure pertaining to E&P activities Administrative expenditure pertaining to E&P activities Research and development expenditure pertaining to E&P activities Pipeline operation and maintenance expenditure pertaining to E&P activities Other expenditure pertaining to E&P activities Total expenditure on production, transportation and other expenditure pertaining to E&P activities Current tax [Abstract] Current tax pertaining to previous years Current tax pertaining to current year MAT credit recognised during year Total current tax
0 0 0 0 3,04,02,970 0 0
0 0 0 0 2,84,03,679 0 0
16,79,000 0 0 0 5,00,000 1,60,411 23,39,411 0 0 0 0 0 9,82,41,777 109,52,15,098
14,60,000 0 0 0 5,00,000 1,49,623 21,09,623 0 0 0 0 0 9,42,82,722 102,56,89,816
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 5,57,00,000 0 5,57,00,000
-1,28,005 4,80,00,000 0 4,78,71,995
[300600] Notes - Additional information statement of profit and loss

Details of raw materials, spare parts and components consumed [Table] ..(1)

Details of raw materials, spare parts and components consumed [Axis] Subclassification of raw materials, spare parts and components consumed [Axis] Raw materials spare parts and components consumed [Member] Imported and indigenous [Member] Raw materials consumed [Member] Imported and indigenous [Member]
01/04/2011 to 31/03/2012 Additional information on profit and loss account [Abstract] Details of raw materials, spare parts and components consumed [Abstract] Details of raw materials, spare parts and components consumed [LineItems] Value consumed Percentage of consumption Details of raw materials, spare parts and components consumed [Table]
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
19,66,40,003 100.00%
16,38,71,672 100.00%
19,66,40,003 100.00%
16,38,71,672 100.00%
..(2)

Details of raw materials, spare parts and components consumed [Axis] Subclassification of raw materials, spare parts and components consumed [Axis] Raw materials consumed [Member] Imported [Member] Indigenous [Member]
01/04/2011 to 31/03/2012 Additional information on profit and loss account [Abstract] Details of raw materials, spare parts and components consumed [Abstract] Details of raw materials, spare parts and components consumed [LineItems] Value consumed Percentage of consumption Details of raw materials consumed [Table]
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
2,66,34,317 14.00%
2,57,42,189 16.00%
17,00,05,686 86.00%
13,81,29,483 84.00%
..(1)

Categories of raw materials consumed [Axis] Raw materials consumed [Member] Raw materials consumed 1 [Member]
01/04/2011 to 31/03/2012 Additional information on profit and loss account [Abstract] Additional details in case of manufacturing companies [Abstract] Details of raw materials consumed [Abstract] Details of raw materials consumed [LineItems] Description of raw materials category Total raw materials consumed
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Consumables Consumables Consumables Consumables 19,66,40,003 16,38,71,672 19,66,40,003 16,38,71,672
Details of goods purchased [Table]
..(1)

Categories of goods purchased [Axis] Goods purchased [Member] Goods purchased 1 [Member]
01/04/2011 to 31/03/2012 Additional information on profit and loss account [Abstract] Additional details in case of manufacturing companies [Abstract] Details of goods purchased [Abstract] Details of goods purchased [LineItems] Description of goods purchased Total goods purchased
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Goods for Resale Goods for Resale Goods for Resale Goods for Resale 8,33,18,337 8,01,82,490 8,33,18,337 8,01,82,490
10

01/04/2011 to 31/03/2012 Additional information on profit and loss account explanatory [TextBlock] Share cost of materials consumed joint ventures Share purchases of stock-in-trade joint ventures Share depreciation and amortisation expense joint ventures Share other expenses joint ventures Changes in inventories of finished goods Changes in inventories of work-in-progress Changes in inventories of stock-in-trade Changes in other inventories Total changes in inventories of finished goods, work-in-progress and stock-in-trade Share changes in inventories of finished goods, work-in-progress and stock-in-trade joint ventures Exceptional items before tax Tax effect of exceptional items Total exceptional items Attachment of property of enterprise Earthquake Other items extraordinary Total extraordinary items before tax Tax effect of extraordinary items Total extraordinary items Total exceptional and extraordinary items Prior period income before tax Prior period expense before tax Total prior period items before tax Tax effect on prior period items Total prior period items after tax Revenue communication services Revenue roadway operations Revenue waterway operations Revenue airway operations Revenue logistics transport services Revenue courier services Revenue infrastructure services Revenue software development Revenue hardware maintenance Revenue information technology consultancy Revenue information technology services Revenue hotels Revenue hospitals healthcare clinics Revenue entertainment Revenue repairs maintenance Revenue educational activities Revenue membership subscriptions fees Revenue admission fees Revenue erectioning commissioning Revenue agencies Revenue advertising publicity Revenue value added services Revenue real estate property development Revenue other services Revenue lease rentals Revenue hire charges Revenue job work Revenue domestic contracts Revenue foreign contracts Total revenue contracts Revenue royalties Revenue technical know-how Revenue franchise
11
0 0 0 0 0 0 -12,68,939 0 -12,68,939 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 223,65,63,987 0 0 20,31,43,043 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,78,58,759 0 1,37,35,121
01/04/2010 to 31/03/2011
0 0 0 0 0 0 -34,22,061 0 -34,22,061 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 202,79,81,138 0 0 18,10,61,893 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,56,89,279 0 75,79,999
Revenue licenses Revenue intangible assets Total gross income from services rendered Aggregate amount set aside to provisions made for meeting specific liabilities, contingencies or commitments Aggregate amount withdrawn from such provisions made for meeting specific liabilities, contingencies or commitments no longer required Write down of inventories to net realizable value Reversal of write down of inventories to net realizable value Cost of restructuring of enterprise Reversal of cost of restructuring of enterprise Expenses on legislative changes having retrospective application Income on legislative changes having retrospective application Expense on litigation settlements Income on litigation settlements Other reversals of provisions Dividends from subsidiary companies Provisions for losses of subsidiary companies Value of imports of raw materials Value of imports of components and spare parts Value of imports of capital goods Total value of imports calculated on CIF basis Expenditure on royalty Expenditure on know-how Expenditure on professional and consultation fees Expenditure on interest Expenditure on other matters Total expenditure in foreign currency Final dividend remitted in foreign currency Interim dividend remitted in foreign currency Special dividend remitted in foreign currency Total amount of dividend remitted in foreign currency Total number of non-resident shareholders Total number of shares held by non-resident shareholders on which dividends were due Year to which dividends relate FOB value of manufactured goods exported FOB value of traded goods exported Total earnings on export of goods calculated on FOB basis Earnings on royalty Earnings on know-how Earnings on professional and consultation fees Total earnings on royalty, know-how, professional and consultation fees Earnings on interest Earnings on dividend Total earnings on interest and dividend Earnings on other income Total earnings in foreign currency Amount of revenue received in foreign currency from services Insurance and freight on exports Profit in foreign currency on sale of assets Commission brokerage and discount charges in foreign currency Professional charges in foreign currency Bank and finance charges in foreign currency Logistic charge in foreign currency Foreign tax Sales marketing and advertising expenses in foreign currency Meeting expenses in foreign currency Research and development expenses in foreign currency Intangible asset charges in foreign currency Membership and subscription expenses in foreign currency Insurance charges in foreign currency Telecommunication expenses in foreign currency
12
0 0 248,13,00,910 0 0 0 0 0 0 0 0 0 0 0 0 0 1,29,17,464 0 2,24,68,136 3,53,85,600 0 0 0 0 1,47,40,004 1,47,40,004 6,40,937 0 0 6,40,937 2 [shares] 6,49,251 31/03/2011 0 64,40,299 64,40,299 0 0 0 0 0 0 0 0 64,40,299 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 224,23,12,309 0 0 0 0 0 0 0 0 0 0 0 1,50,00,000 0 4,75,73,637 0 4,75,36,784 9,51,10,421 0 0 0 0 1,38,22,575 1,38,22,575 2,51,56,960 0 0 2,51,56,960 1 [shares] 37,93,686 31/03/2010 0 77,54,681 77,54,681 0 0 0 0 0 0 0 0 77,54,681 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Profits or losses from partnership firms or association of persons or limited liability partnerships Financial effect of deviation from accounting standards profit and loss account Amount of contributions made to political party or for political purpose Amount of contributions made to national defence fund Cost incurred by holding company for issuing options or shares under employee stock option or stock purchase scheme Cost reimbursed by subsidiary company for issuing options or shares under employee stock option or stock purchase scheme Domestic sale manufactured goods Domestic sale traded goods Total domestic turnover goods, gross Export sale manufactured goods Export sale traded goods Total export turnover goods, gross Total revenue from sale of products Domestic revenue services Export revenue services Total revenue from sale of services Capital expenditure in foreign currency Expenditure on corporate social responsibility activities as per guidelines
0 0 0 0 0 0 0 10,09,59,644 10,09,59,644 0 64,40,299 64,40,299 10,73,99,943 248,13,00,910 0 248,13,00,910 0 0
0 0 0 0 0 0 0 9,47,57,956 9,47,57,956 0 77,54,681 77,54,681 10,25,12,637 224,23,12,309 0 224,23,12,309 0 0
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
01/04/2011 to 31/03/2012 Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [TextBlock] Disclosure of general information about company [TextBlock] Changes in accounting estimate and accounting policy explanatory [TextBlock] Amount of changes in accounting estimate having material effect in current period Amount of changes in accounting estimate having material effect in subsequent period
Textual information (1) [See below] Textual information (3) [See below]
01/04/2010 to 31/03/2011
Textual information (2) [See below] Textual information (4) [See below]
0 0
0 0
13
Textual information (1)

Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
1 Corporate Information
VLCC Health Care Limited (the Company) was incorporated in India on October 23, 1996 to carry on the business of maintaining and running beauty, slimming, fitness and health centres at various locations, sale of beauty products and also provide vocational training at various institutes. The company is closely held with 308,119 shares held by Leon International Limited, Mauritius, 341,132 shares held by Indivision India Partners, Mauritius, 56,432 shares held by VLCC Employee Welfare Trust and the balance shares held by individuals. The accompanying financial statements reflect the results of the activities undertaken by the Company during the year ended March 31, 2012. 2 2.1 Summary of significant accounting policies Basis of accounting and preparation of financial statements
The financial statements of the Company have been prepared in accordance with the Generally Accepted Accounting Principles in India (Indian GAAP) to comply with the Accounting Standards notified under the Companies (Accounting Standards) Rules, 2006 (as amended) and the relevant provisions of the Companies Act, 1956. The financial statements have been prepared on accrual basis under the historical cost convention. The accounting policies adopted in the preparation of the financial statements are consistent with those followed in the previous year.
2.2
Use of estimates
The preparation of financial statements in conformity with Indian GAAP requires the Management to make estimates and assumptions considered in the reported amounts of assets and liabilities (including contingent liabilities) and the reported income and expenses during the year. The Management believes that the estimates used in preparation of the financial statements are prudent and reasonable. Future results could differ due to these estimates and the differences between the actual results and the estimates are recognized in the periods in which the results are known/ materialise. 2.3 Inventories
Inventories are valued at lower of cost (on FIFO basis) and net realisable value. Cost includes all expenses incurred in bringing the goods to their present location including octroi and other levies, transit insurance and receiving charges. 2.4 Cash and cash equivalents
Cash comprises cash on hand and demand deposits with banks. Cash equivalents are short-term balances (with an original maturity of three months or less from the date of acquisition), highly liquid investments that are readily convertible into known amounts of cash and which are subject to insignificant risk of changes in value. 2.5 Cash flow statement
Cash flows are reported using the indirect method, whereby profit / (loss) before extraordinary items and tax is adjusted for the effects of transactions of non-cash nature and any deferrals or accruals of past or future cash receipts or payments. The cash flows from operating, investing and financing activities of the Company are segregated based on the available information. 2.6 Depreciation and amortisation
Depreciation on all tangible fixed assets, except leasehold improvements is provided on the straight line method over the estimated useful life of the assets at rates specified in Schedule XIV to the Companies Act, 1956. Leasehold improvements are amortised over the period of lease,
14
including the optional period of lease. Depreciation on addition to fixed assets is provided on pro-rata basis from the date the assets are acquired/installed. Depreciation on sale/deduction from fixed assets is provided for upto the date of sale, deduction, discardment as the case may be. All assets costing Rs.5,000 or below are depreciated in full on pro-rata basis from the date of their acquisition. Intangible assets are amortised over their estimated useful life as follows: Goodwill and Brand- 10 years Cinematographic film - 5 years Computer software- 6 years The estimated useful life of the intangible assets and the amortization period are reviewed at the end of each financial year and the amortization method is revised to reflect the changed pattern. 2.7 Revenue recognition
Income from services Revenue from fees received from clients towards beauty and slimming packages are recognised on a pro-rata basis over the period of the package after attributing revenue to services rendered on enrolment. Fees related to unexecuted period of the packages are recorded as Advances from customers' as per the terms of specific contracts. Revenue from regular beauty sales are recognised as services are provided to the customers. Revenue in respect of tuition fees received from students is recognised over the period of the course after attributing revenue to services rendered on enrolment. Fees are recorded at invoice value, net of discounts if any. Revenue in respect of non-refundable lump sum fees received from the franchisee's is recognised on execution of the agreement. Revenue in respect of non-refundable lump sum fees received from the collaborators is recognised over a period of five years. Revenue in respect of royalty received from the franchisee's is recognised on accrual basis at the end of each month in terms of the agreement. Sale of goods Revenue from sale of goods at each of the centres is recognised on delivery of goods to the customers. Sales are recorded at invoice value, net of discount if any. 2.8 Other income
Income from interest on time deposits is recognised on the time proportion method taking into consideration the amount outstanding and the applicable interest rates. Dividend income from investments is recognised when the right to receive payment is established. 2.9 Tangible fixed assets
15
Fixed assets are stated at cost, less accumulated depreciation and impairment losses, if any. Cost includes original cost of acquisition, including incidental expenses related to such acquisition and installation. The cost of fixed assets includes interest on borrowings attributable to acquisition of qualifying fixed assets up to the date the asset is ready for its intended use and other incidental expenses incurred up to that date. Capital work-in-progress: Projects under which assets are not ready for their intended use and other capital work-in-progress are carried at cost, comprising direct cost, related incidental expenses and attributable interest. 2.10 Intangible assets
Intangible assets are stated at cost less accumulated amortization and impairment losses, if any. The cost of an intangible asset comprises its purchase price, including any import duties and other taxes (other than those subsequently recoverable from the taxing authorities), and any directly attributable expenditure on making the asset ready for its intended use and net of any trade discounts and rebates. Subsequent expenditure on an intangible asset after its purchase / completion is recognised as an expense when incurred unless it is probable that such expenditure will enable the asset to generate future economic benefits in excess of its originally assessed standards of performance and such expenditure can be measured and attributed to the asset reliably, in which case such expenditure is added to the cost of the asset. 2.11 Foreign currency transactions and translations
Initial recognition Transactions denominated in foreign currencies are recorded at the exchange rates prevailing on the date of the transaction. Measurement of foreign currency monetary items at the Balance Sheet date Monetary items denominated in foreign currencies at the year-end are restated at the exchange rates prevailing on the date of the Balance Sheet. Non-monetary items denominated in foreign currencies are carried at cost. Treatment of exchange differences Exchange differences arising on settlement / restatement of short-term foreign currency monetary assets and liabilities of the Company are recognized as income or expense in the Statement of Profit and Loss. The exchange differences arising on settlement / restatement of long-term foreign currency monetary items are amortised on settlement / over the maturity period of such items if such items do not relate to acquisition of depreciable fixed assets. 2.12 Share of Surplus of Collaborators
Surplus payable to the collaborators in respect of jointly managed centres is accrued either as a percentage of gross margin or fees received as specified in the agreement. 2.13 Investments
Long-term investments are carried individually at cost less provision for diminution, other than temporary, in the value of such investments. Current investments are carried individually, at the lower of cost and fair value. Cost of investments include, acquisition charges such as brokerage, fees and duties. 2.14 Employee benefits
Employee benefits include provident fund, gratuity fund and compensated absences.
16
Defined contribution plans In accordance with the provisions of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, eligible employees of the Company are entitled to receive benefits with respect to provident fund, a defined contribution plan in which both the Company and the employee contribute monthly at a determined rate (currently 12% of employee's basic salary). Company's contribution to Provident Fund is charged as an expense in the Statement of Profit and Loss. Defined benefit plans Benefits payable to eligible employees of the Company with respect to gratuity, a defined benefit plan is accounted for on the basis of an actuarial valuation as at the balance sheet date. In accordance with the Payment of Gratuity Act, 1972, the plan provides for lump sum payments to vested employees on retirement, death while in service or on termination of employment in an amount equivalent to 15 days basic salary for each completed year of service. Vesting occurs upon completion of five years of service. The company contributes all the ascertained liabilities to a fund set up by the company and administered by a board of trustees. The present value of such obligation is determined by the projected unit credit method and adjusted for past service cost and fair value of plan assets as at the balance sheet date through which the obligations are to be settled. The resultant actuarial gain or loss on change in present value of the defined benefit obligation or change in return of the plan assets is recognised as an income or expense in the Statement of Profit and Loss. The expected return on plan assets is based on the assumed rate of return of such assets. Long-term employee benefits Compensated absences payable to employees of the Company while in service, on retirement, death while in service or on termination of employment with respect to accumulated leaves outstanding at the year-end are accounted for on the basis of an actuarial valuation as at the balance sheet date. 2.15 Employee share based payments
The Company has formulated employee Stock Option Plan as approved and modified by Compensation Committee / Board of Directors of the Company from time to time. The Plan provides for grant of Stock Options to eligible employees of the Company and its subsidiaries to acquire equity shares of the Company that vest in a graded manner and that are to be exercised within a specified period. The options are to be converted into one share at a predetermined price to be exercised in accordance with the plan. The exercise price of the options shall be fair market value on the date of grant per option. Under the approved plan, the company has issued shares to the VLCC Employee Welfare Trust at fair market value determined on the date of issue which is holding the shares on behalf of the employees. 2.16 Borrowing costs Borrowing costs that are attributable to the acquisition, construction or production of qualifying assets are capitalised as part of cost of that asset. Other borrowing costs are recognised as an expense in the Statement of Profit and Loss in the period in which they are incurred. Capitalisation of borrowing costs is suspended and charged to the Statement of Profit and Loss during extended periods when active development activity on the qualifying assets is interrupted. In accordance with an opinion received from the expert advisory committee of the Institute of Chartered Accountants of India, the company has during the year capitalized borrowing costs in respect of construction of qualifying assets completed within a period of five to seven months. 2.17 Segment reporting
The Company identifies primary segments based on the dominant source, nature of risks and returns and the internal organisation and management structure. The operating segments are the segments for which separate financial information is available and for which operating profit/loss amounts are evaluated regularly by the executive Management in deciding how to allocate resources and in assessing performance. The accounting policies adopted for segment reporting are in line with the accounting policies of the Company. Segment revenue, segment expenses, segment assets and segment liabilities have been identified to segments on the basis of their relationship to the operating activities of the segment. Revenue, expenses, assets and liabilities which relate to the Company as a whole and are not allocable to segments on reasonable basis have been included under unallocated revenue / expenses / assets / liabilities.
17
2.18
Leases
Lease arrangements where the risks and rewards incidental to ownership of an asset substantially vest with the lessor are recognised as operating leases. Lease rentals are expensed with reference to lease terms. 2.19 Earnings per share
Basic earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year. Diluted earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders as adjusted for dividend, interest and other charges to expense or income relating to the dilutive potential equity shares, by the weighted average number of shares outstanding during the year as adjusted for the effects of all dilutive potential equity shares. Potential equity shares are deemed to be dilutive only if their conversion to equity shares would decrease the net profit per share from continuing ordinary operations. Potential dilutive equity shares are deemed to be converted as at the beginning of the period, unless they have been issued at a later date. 2.20 Taxes on income
Income taxes consist of current taxes and changes in deferred tax liabilities and assets. Current tax is the amount of tax payable on the taxable income for the year as determined in accordance with the provisions of the Income Tax Act, 1961. Income taxes are accounted for on the basis of estimated taxes payable and adjusted for timing differences between the taxable income and accounting income as reported in the financial statements. Timing differences between the taxable income and the accounting income as at March 31, 2012 that reverse in one or more subsequent years are recognised if they result in taxable amounts. Deferred tax assets or liabilities are established at the enacted tax rates. Changes in the enacted rates are recognised in the period of enactment. Deferred tax assets are recognised only if there is a reasonable certainty that they will be realised and are reviewed for the appropriateness of their respective carrying values at each balance sheet date. 2.21 Impairment of Assets
Whenever events indicate that assets may be impaired, the assets are subject to a test of recoverability based on estimates of future cash flows arising from continuing use of such assets and from its ultimate disposal. A provision for impairment loss is recognised where it is probable that the carrying value of an asset exceeds the amount to be recovered through use or sale of the asset. When there is an indication that an impairment loss recognized for an asset in earlier accounting periods no longer exists or may have decreased, such reversal of impairment loss is recognized in the Statement of Profit and Loss, except in case of revalued assets. 2.22 Provisions 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 the obligation. A disclosure for a contingent liability is made when there is possible obligation or a present obligation that may, but probably will not, require an outflow of resources. When there is a possible obligation or a present obligation in respect of which the likelihood of outflow of resources is remote, no provision or disclosure is made. Provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimate. If it is no longer probable that the outflow of resources would be required to settle the obligation, the provision is reversed. Contingent assets are not recognised in the financial statements. However, contingent assets are assessed continually and if it is virtually certain that an economic benefit will arise, the asset and the related income are recognized in the year in which the change occurs. 2.23 Insurance claims
Insurance claims are accounted for on the basis of claims admitted / expected to be admitted and to the extent that there is no uncertainty in receiving the claims.
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2.24
Service tax input credit
Service tax input credit is accounted for in the books in the period in which the underlying service received is accounted and when there is no uncertainty in availing / utilising the credits. 2.25 Material Events
Material events occurring after the Balance Sheet date are taken into cognisance. 2.26 Classification of current / non-current liabilities and assets
Liability A liability has been classified as current when it satisfies any of following criteria: a) b) c) It is expected to be settled in the company's normal operating cycle; It is held primarily for the purpose of being traded; It is due to be settled within twelve months after reporting date; or
d) The company does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Terms of a liability that could, at the option of the counterparty, result in its settlement by issue of equity instrument do not affect its classification. All other liabilities are classified as non-current. Asset An asset has been classified as current when it satisfies any of following criteria: a) b) c) It is expected to be realised in, or is intended for sale or consumption in the company's normal operating cycle; It is held primarily for the purpose of being traded; It is expected to be realised within twelve months after reporting date; or
d) It is cash or cash equivalent unless it is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting date. All other assets are classified as non-current.
19

Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
1 Corporate Information
VLCC Health Care Limited (the Company) was incorporated in India on October 23, 1996 to carry on the business of maintaining and running beauty, slimming, fitness and health centres at various locations, sale of beauty products and also provide vocational training at various institutes. The company is closely held with 308,119 shares held by Leon International Limited, Mauritius, 341,132 shares held by Indivision India Partners, Mauritius, 56,432 shares held by VLCC Employee Welfare Trust and the balance shares held by individuals. The accompanying financial statements reflect the results of the activities undertaken by the Company during the year ended March 31, 2012. 2 2.1 Summary of significant accounting policies Basis of accounting and preparation of financial statements
The financial statements of the Company have been prepared in accordance with the Generally Accepted Accounting Principles in India (Indian GAAP) to comply with the Accounting Standards notified under the Companies (Accounting Standards) Rules, 2006 (as amended) and the relevant provisions of the Companies Act, 1956. The financial statements have been prepared on accrual basis under the historical cost convention. The accounting policies adopted in the preparation of the financial statements are consistent with those followed in the previous year.
2.2
Use of estimates
The preparation of financial statements in conformity with Indian GAAP requires the Management to make estimates and assumptions considered in the reported amounts of assets and liabilities (including contingent liabilities) and the reported income and expenses during the year. The Management believes that the estimates used in preparation of the financial statements are prudent and reasonable. Future results could differ due to these estimates and the differences between the actual results and the estimates are recognized in the periods in which the results are known/ materialise. 2.3 Inventories
Inventories are valued at lower of cost (on FIFO basis) and net realisable value. Cost includes all expenses incurred in bringing the goods to their present location including octroi and other levies, transit insurance and receiving charges. 2.4 Cash and cash equivalents
Cash comprises cash on hand and demand deposits with banks. Cash equivalents are short-term balances (with an original maturity of three months or less from the date of acquisition), highly liquid investments that are readily convertible into known amounts of cash and which are subject to insignificant risk of changes in value. 2.5 Cash flow statement
Cash flows are reported using the indirect method, whereby profit / (loss) before extraordinary items and tax is adjusted for the effects of transactions of non-cash nature and any deferrals or accruals of past or future cash receipts or payments. The cash flows from operating, investing and financing activities of the Company are segregated based on the available information. 2.6 Depreciation and amortisation
Depreciation on all tangible fixed assets, except leasehold improvements is provided on the straight line method over the estimated useful life of the assets at rates specified in Schedule XIV to the Companies Act, 1956. Leasehold improvements are amortised over the period of lease,
20
including the optional period of lease. Depreciation on addition to fixed assets is provided on pro-rata basis from the date the assets are acquired/installed. Depreciation on sale/deduction from fixed assets is provided for upto the date of sale, deduction, discardment as the case may be. All assets costing Rs.5,000 or below are depreciated in full on pro-rata basis from the date of their acquisition. Intangible assets are amortised over their estimated useful life as follows: Goodwill and Brand- 10 years Cinematographic film - 5 years Computer software- 6 years The estimated useful life of the intangible assets and the amortization period are reviewed at the end of each financial year and the amortization method is revised to reflect the changed pattern. 2.7 Revenue recognition
Income from services Revenue from fees received from clients towards beauty and slimming packages are recognised on a pro-rata basis over the period of the package after attributing revenue to services rendered on enrolment. Fees related to unexecuted period of the packages are recorded as Advances from customers' as per the terms of specific contracts. Revenue from regular beauty sales are recognised as services are provided to the customers. Revenue in respect of tuition fees received from students is recognised over the period of the course after attributing revenue to services rendered on enrolment. Fees are recorded at invoice value, net of discounts if any. Revenue in respect of non-refundable lump sum fees received from the franchisee's is recognised on execution of the agreement. Revenue in respect of non-refundable lump sum fees received from the collaborators is recognised over a period of five years. Revenue in respect of royalty received from the franchisee's is recognised on accrual basis at the end of each month in terms of the agreement. Sale of goods Revenue from sale of goods at each of the centres is recognised on delivery of goods to the customers. Sales are recorded at invoice value, net of discount if any. 2.8 Other income
Income from interest on time deposits is recognised on the time proportion method taking into consideration the amount outstanding and the applicable interest rates. Dividend income from investments is recognised when the right to receive payment is established. 2.9 Tangible fixed assets
21
Fixed assets are stated at cost, less accumulated depreciation and impairment losses, if any. Cost includes original cost of acquisition, including incidental expenses related to such acquisition and installation. The cost of fixed assets includes interest on borrowings attributable to acquisition of qualifying fixed assets up to the date the asset is ready for its intended use and other incidental expenses incurred up to that date. Capital work-in-progress: Projects under which assets are not ready for their intended use and other capital work-in-progress are carried at cost, comprising direct cost, related incidental expenses and attributable interest. 2.10 Intangible assets
Intangible assets are stated at cost less accumulated amortization and impairment losses, if any. The cost of an intangible asset comprises its purchase price, including any import duties and other taxes (other than those subsequently recoverable from the taxing authorities), and any directly attributable expenditure on making the asset ready for its intended use and net of any trade discounts and rebates. Subsequent expenditure on an intangible asset after its purchase / completion is recognised as an expense when incurred unless it is probable that such expenditure will enable the asset to generate future economic benefits in excess of its originally assessed standards of performance and such expenditure can be measured and attributed to the asset reliably, in which case such expenditure is added to the cost of the asset. 2.11 Foreign currency transactions and translations
Initial recognition Transactions denominated in foreign currencies are recorded at the exchange rates prevailing on the date of the transaction. Measurement of foreign currency monetary items at the Balance Sheet date Monetary items denominated in foreign currencies at the year-end are restated at the exchange rates prevailing on the date of the Balance Sheet. Non-monetary items denominated in foreign currencies are carried at cost. Treatment of exchange differences Exchange differences arising on settlement / restatement of short-term foreign currency monetary assets and liabilities of the Company are recognized as income or expense in the Statement of Profit and Loss. The exchange differences arising on settlement / restatement of long-term foreign currency monetary items are amortised on settlement / over the maturity period of such items if such items do not relate to acquisition of depreciable fixed assets. 2.12 Share of Surplus of Collaborators
Surplus payable to the collaborators in respect of jointly managed centres is accrued either as a percentage of gross margin or fees received as specified in the agreement. 2.13 Investments
Long-term investments are carried individually at cost less provision for diminution, other than temporary, in the value of such investments. Current investments are carried individually, at the lower of cost and fair value. Cost of investments include, acquisition charges such as brokerage, fees and duties. 2.14 Employee benefits
Employee benefits include provident fund, gratuity fund and compensated absences.
22
Defined contribution plans In accordance with the provisions of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, eligible employees of the Company are entitled to receive benefits with respect to provident fund, a defined contribution plan in which both the Company and the employee contribute monthly at a determined rate (currently 12% of employee's basic salary). Company's contribution to Provident Fund is charged as an expense in the Statement of Profit and Loss. Defined benefit plans Benefits payable to eligible employees of the Company with respect to gratuity, a defined benefit plan is accounted for on the basis of an actuarial valuation as at the balance sheet date. In accordance with the Payment of Gratuity Act, 1972, the plan provides for lump sum payments to vested employees on retirement, death while in service or on termination of employment in an amount equivalent to 15 days basic salary for each completed year of service. Vesting occurs upon completion of five years of service. The company contributes all the ascertained liabilities to a fund set up by the company and administered by a board of trustees. The present value of such obligation is determined by the projected unit credit method and adjusted for past service cost and fair value of plan assets as at the balance sheet date through which the obligations are to be settled. The resultant actuarial gain or loss on change in present value of the defined benefit obligation or change in return of the plan assets is recognised as an income or expense in the Statement of Profit and Loss. The expected return on plan assets is based on the assumed rate of return of such assets. Long-term employee benefits Compensated absences payable to employees of the Company while in service, on retirement, death while in service or on termination of employment with respect to accumulated leaves outstanding at the year-end are accounted for on the basis of an actuarial valuation as at the balance sheet date. 2.15 Employee share based payments
The Company has formulated employee Stock Option Plan as approved and modified by Compensation Committee / Board of Directors of the Company from time to time. The Plan provides for grant of Stock Options to eligible employees of the Company and its subsidiaries to acquire equity shares of the Company that vest in a graded manner and that are to be exercised within a specified period. The options are to be converted into one share at a predetermined price to be exercised in accordance with the plan. The exercise price of the options shall be fair market value on the date of grant per option. Under the approved plan, the company has issued shares to the VLCC Employee Welfare Trust at fair market value determined on the date of issue which is holding the shares on behalf of the employees. 2.16 Borrowing costs Borrowing costs that are attributable to the acquisition, construction or production of qualifying assets are capitalised as part of cost of that asset. Other borrowing costs are recognised as an expense in the Statement of Profit and Loss in the period in which they are incurred. Capitalisation of borrowing costs is suspended and charged to the Statement of Profit and Loss during extended periods when active development activity on the qualifying assets is interrupted. In accordance with an opinion received from the expert advisory committee of the Institute of Chartered Accountants of India, the company has during the year capitalized borrowing costs in respect of construction of qualifying assets completed within a period of five to seven months. 2.17 Segment reporting
The Company identifies primary segments based on the dominant source, nature of risks and returns and the internal organisation and management structure. The operating segments are the segments for which separate financial information is available and for which operating profit/loss amounts are evaluated regularly by the executive Management in deciding how to allocate resources and in assessing performance. The accounting policies adopted for segment reporting are in line with the accounting policies of the Company. Segment revenue, segment expenses, segment assets and segment liabilities have been identified to segments on the basis of their relationship to the operating activities of the segment. Revenue, expenses, assets and liabilities which relate to the Company as a whole and are not allocable to segments on reasonable basis have been included under unallocated revenue / expenses / assets / liabilities.
23
2.18
Leases
Lease arrangements where the risks and rewards incidental to ownership of an asset substantially vest with the lessor are recognised as operating leases. Lease rentals are expensed with reference to lease terms. 2.19 Earnings per share
Basic earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year. Diluted earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders as adjusted for dividend, interest and other charges to expense or income relating to the dilutive potential equity shares, by the weighted average number of shares outstanding during the year as adjusted for the effects of all dilutive potential equity shares. Potential equity shares are deemed to be dilutive only if their conversion to equity shares would decrease the net profit per share from continuing ordinary operations. Potential dilutive equity shares are deemed to be converted as at the beginning of the period, unless they have been issued at a later date. 2.20 Taxes on income
Income taxes consist of current taxes and changes in deferred tax liabilities and assets. Current tax is the amount of tax payable on the taxable income for the year as determined in accordance with the provisions of the Income Tax Act, 1961. Income taxes are accounted for on the basis of estimated taxes payable and adjusted for timing differences between the taxable income and accounting income as reported in the financial statements. Timing differences between the taxable income and the accounting income as at March 31, 2012 that reverse in one or more subsequent years are recognised if they result in taxable amounts. Deferred tax assets or liabilities are established at the enacted tax rates. Changes in the enacted rates are recognised in the period of enactment. Deferred tax assets are recognised only if there is a reasonable certainty that they will be realised and are reviewed for the appropriateness of their respective carrying values at each balance sheet date. 2.21 Impairment of Assets
Whenever events indicate that assets may be impaired, the assets are subject to a test of recoverability based on estimates of future cash flows arising from continuing use of such assets and from its ultimate disposal. A provision for impairment loss is recognised where it is probable that the carrying value of an asset exceeds the amount to be recovered through use or sale of the asset. When there is an indication that an impairment loss recognized for an asset in earlier accounting periods no longer exists or may have decreased, such reversal of impairment loss is recognized in the Statement of Profit and Loss, except in case of revalued assets. 2.22 Provisions 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 the obligation. A disclosure for a contingent liability is made when there is possible obligation or a present obligation that may, but probably will not, require an outflow of resources. When there is a possible obligation or a present obligation in respect of which the likelihood of outflow of resources is remote, no provision or disclosure is made. Provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimate. If it is no longer probable that the outflow of resources would be required to settle the obligation, the provision is reversed. Contingent assets are not recognised in the financial statements. However, contingent assets are assessed continually and if it is virtually certain that an economic benefit will arise, the asset and the related income are recognized in the year in which the change occurs. 2.23 Insurance claims
Insurance claims are accounted for on the basis of claims admitted / expected to be admitted and to the extent that there is no uncertainty in receiving the claims.
24
2.24
Service tax input credit
Service tax input credit is accounted for in the books in the period in which the underlying service received is accounted and when there is no uncertainty in availing / utilising the credits. 2.25 Material Events
Material events occurring after the Balance Sheet date are taken into cognisance. 2.26 Classification of current / non-current liabilities and assets
Liability A liability has been classified as current when it satisfies any of following criteria: a) b) c) It is expected to be settled in the company's normal operating cycle; It is held primarily for the purpose of being traded; It is due to be settled within twelve months after reporting date; or
d) The company does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Terms of a liability that could, at the option of the counterparty, result in its settlement by issue of equity instrument do not affect its classification. All other liabilities are classified as non-current. Asset An asset has been classified as current when it satisfies any of following criteria: a) b) c) It is expected to be realised in, or is intended for sale or consumption in the company's normal operating cycle; It is held primarily for the purpose of being traded; It is expected to be realised within twelve months after reporting date; or
d) It is cash or cash equivalent unless it is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting date. All other assets are classified as non-current.
25

Disclosure of general information about company [Text Block]
VLCC Health Care Limited (the Company) was incorporated in India on October 23, 1996 to carry on the business of maintaining and running beauty, slimming, fitness and health centres at various locations, sale of beauty products and also provide vocational training at various institutes. The company is closely held with 308,119 shares held by Leon International Limited, Mauritius, 341,132 shares held by Indivision India Partners, Mauritius, 56,432 shares held by VLCC Employee Welfare Trust and the balance shares held by individuals.

Disclosure of general information about company [Text Block]
VLCC Health Care Limited (the Company) was incorporated in India on October 23, 1996 to carry on the business of maintaining and running beauty, slimming, fitness and health centres at various locations, sale of beauty products and also provide vocational training at various institutes. The company is closely held with 308,119 shares held by Leon International Limited, Mauritius, 341,132 shares held by Indivision India Partners, Mauritius, 56,432 shares held by VLCC Employee Welfare Trust and the balance shares held by individuals.
[300100] Notes - Revenue

01/04/2011 to 31/03/2012 Disclosure of revenue explanatory [TextBlock] Share revenue from operations joint ventures
Textual information [See below] (5) 0
01/04/2010 to 31/03/2011
Textual information [See below] (6) 0
26

Disclosure of revenue explanatory [Text Block]
Revenue recognition
Income from services
Revenue from fees received from clients towards beauty and slimming packages are recognised on a pro-rata basis over the period of the package after attributing revenue to services rendered on enrolment. Fees related to unexecuted period of the packages are recorded as Advances from customers' as per the terms of specific contracts.
Revenue from regular beauty sales are recognised as services are provided to the customers.
Revenue in respect of tuition fees received from students is recognised over the period of the course after attributing revenue to services rendered on enrolment. Fees are recorded at invoice value, net of discounts if any.
Revenue in respect of non-refundable lump sum fees received from the franchisee's is recognised on execution of the agreement. Revenue in respect of non-refundable lump sum fees received from the collaborators is recognised over a period of five years.
Revenue in respect of royalty received from the franchisee's is recognised on accrual basis at the end of each month in terms of the agreement.
Sale of goods
Revenue from sale of goods at each of the centres is recognised on delivery of goods to the customers. Sales are recorded at invoice value, net of discount if any.
27

Disclosure of revenue explanatory [Text Block]
Revenue recognition
Income from services
Revenue from fees received from clients towards beauty and slimming packages are recognised on a pro-rata basis over the period of the package after attributing revenue to services rendered on enrolment. Fees related to unexecuted period of the packages are recorded as Advances from customers' as per the terms of specific contracts.
Revenue from regular beauty sales are recognised as services are provided to the customers.
Revenue in respect of tuition fees received from students is recognised over the period of the course after attributing revenue to services rendered on enrolment. Fees are recorded at invoice value, net of discounts if any.
Revenue in respect of non-refundable lump sum fees received from the franchisee's is recognised on execution of the agreement. Revenue in respect of non-refundable lump sum fees received from the collaborators is recognised over a period of five years.
Revenue in respect of royalty received from the franchisee's is recognised on accrual basis at the end of each month in terms of the agreement.
Sale of goods
Revenue from sale of goods at each of the centres is recognised on delivery of goods to the customers. Sales are recorded at invoice value, net of discount if any.
28
[202200] Notes - Effects of changes in foreign exchange rates

31/03/2012 Disclosure of notes on effect of changes in foreign exchange rates explanatory [TextBlock] Details of change in classification of significant foreign operation [Abstract] Impact of change in classification of significant foreign operation on shareholders' fund 31/03/2011
29
[201200] Notes - Employee benefits

Disclosure of defined benefit plans [Table] ..(1)

Defined benefit plans [Axis] Defined benefit plans [Member] Domestic defined benefit plans [Member]
01/04/2011 to 31/03/2012 Disclosure of defined benefit plans [Abstract] Disclosure of defined benefit plans [LineItems] Description of type of plan Reconciliation of changes in present value of defined benefit obligation [Abstract] Changes in defined benefit obligation, at present value [Abstract] Increase (decrease) through current service cost, defined benefit obligation, at present value Increase (decrease) through interest cost, defined benefit obligation, at present value Amalgamations, defined benefit obligation, at present value Increase (decrease) through actuarial losses (gains), defined benefit obligation, at present value Contributions by plan participants, defined benefit obligation, at present value Decrease through benefits paid, defined benefit obligation, at present value Increase (decrease) through past service cost, defined benefit obligation, at present value Increase (decrease) through curtailments, defined benefit obligation, at present value Increase (decrease) through settlements, defined benefit obligation, at present value Increase (decrease) through net exchange differences, defined benefit obligation, at present value Total changes in defined benefit obligation, at present value Defined benefit obligation, at present value at end of period Reconciliation of changes in fair value of plan assets [Abstract] Changes in plan assets, at fair value [Abstract] Increase (decrease) through actuarial gains (losses), plan assets, at fair value Amalgamations, plan assets, at fair value Increase (decrease) through expected return, plan assets, at fair value Decrease through benefits paid, plan assets, at fair value Increase (decrease) through contributions by plan participants, plan assets, at fair value Increase (decrease) through contributions by employer, plan assets, at fair value
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Gratuity
Gratuity
Gratuity
Gratuity
37,40,677
65,43,934
37,40,677
65,43,934
19,48,080 0 40,96,225
16,46,618 0 24,50,930
19,48,080 0 40,96,225
16,46,618 0 24,50,930
0 47,97,236 0
0 27,80,034 0
0 47,97,236 0
0 27,80,034 0
0 -32,04,704 1,97,13,884
0 29,59,588 2,29,18,588
0 -32,04,704 1,97,13,884
0 29,59,588 2,29,18,588
25,872 0 15,44,173 47,97,236
1,19,638 0 14,18,640 27,80,034
25,872 0 15,44,173 47,97,236
1,19,638 0 14,18,640 27,80,034
42,01,344
22,26,000
42,01,344
22,26,000
30
Increase (decrease) through net exchange differences, plan assets, at fair value Increase (decrease) through settlements, plan assets, at fair value Total changes in plan assets, at fair value Plan assets, at fair value at end of period Changes in reimbursement rights, at fair value [Abstract] Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value Amalgamations, reimbursement rights, at fair value Increase (decrease) through expected return, reimbursement rights, at fair value Decrease through benefits paid, reimbursement rights, at fair value Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value Increase (decrease) through contributions by employer, reimbursement rights, at fair value Increase (decrease) through net exchange differences, reimbursement rights, at fair value Increase (decrease) through settlements, reimbursement rights, at fair value Total changes in reimbursement rights, at fair value Reimbursement rights, at fair value at end of period Recognised assets and liabilities of defined benefit plans [Abstract] Recognised liabilities, defined benefit plan Recognised assets, defined benefit plan Net liability (asset) of defined benefit plans Reconciliation of liability asset of defined benefit plans [Abstract] Defined benefit obligation, at present value Plan assets, at fair value Reimbursement rights, at fair value Unrecognised past service cost (negative past service cost) Unrecognised assets of defined benefit plans Other amounts recognised for defined benefit plans Net liability (asset) of defined benefit plans Recognised expense of defined benefit plans [Abstract] Current service cost, defined benefit plan Interest cost, defined benefit plan Expected return on plan assets, defined benefit plan Expected return on recognised assets for reimbursement right, defined benefit plan Actuarial gains (losses) recognised in profit or loss, defined benefit plan Past service cost recognised in profit or loss, defined benefit plan
31
0 0 9,74,153 1,96,91,397
0 0 9,84,244 1,87,17,244
0 0 9,74,153 1,96,91,397
0 0 9,84,244 1,87,17,244
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
1,97,13,884 1,96,91,397 22,487
2,29,18,588 1,87,17,244 42,01,344
1,97,13,884 1,96,91,397 22,487
2,29,18,588 1,87,17,244 42,01,344
1,97,13,884 1,96,91,397 0 0 0 0 22,487
2,29,18,588 1,87,17,244 0 0 0 0 42,01,344
1,97,13,884 1,96,91,397 0 0 0 0 22,487
2,29,18,588 1,87,17,244 0 0 0 0 42,01,344
37,40,677 19,48,080 15,44,173 0
65,43,934 16,46,618 14,18,640 0
37,40,677 19,48,080 15,44,173 0
65,43,934 16,46,618 14,18,640 0
41,22,097 0
25,70,568 0
41,22,097 0
25,70,568 0
Effect of curtailment and settlement recognised in profit or loss, defined benefit plan Effects of limit in AS 15 paragraph 59b Total post-employment benefit expense, defined benefit plans Description of percentage or amount which each major category contributes to fair value of total plan assets [TextBlock] Equity instruments amount contributed to fair value of plan assets Debt instruments amount contributed to fair value of plan assets Property amount contributed to fair value of plan assets Other assets amount contributed to fair value of plan assets Debt instruments percentage contributed to fair value of plan assets Property percentage contributed to fair value of plan assets Amounts of enterprise's own financial instruments included in fair value of plan assets Amounts of property occupied by enterprise included in fair value of plan assets Amounts of other assets used by enterprise included in fair value of plan assets Actual return on plan assets and reimbursement right recognised as asset [Abstract] Actual return on plan assets recognised as asset Actual return on reimbursement right recognised as asset Total actual return on plan assets and reimbursement right recognised as asset Actuarial assumption [Abstract] Actuarial assumption of discount rates Actuarial assumption of expected rates of return on plan assets Actuarial assumption of expected rates of salary increases Experience adjustments on plan assets and plan liabilities [Abstract] Defined benefit obligation, at present value Plan assets, at fair value Net surplus (deficit) in plan Experience adjustments on plan liabilities Experience adjustments on plan assets Estimate of contributions expected to be paid to plan Effect of increase or decrease of one percentage point in medical cost trend rates [Abstract] Effect of increase of one percentage point aggregate current service cost and interest cost Effect of decrease of one percentage point aggregate current service cost and interest cost Effect of increase of one percentage point accumulated post-employment benefit obligation for medical costs
0 0 22,487
0 0 42,01,344
0 0 22,487
0 0 42,01,344
0 1,96,91,397 0 0 100.00%
0 1,51,60,968 35,56,276 0 81.00% 19.00%
0 1,96,91,397 0 0 100.00%
0 1,51,60,968 35,56,276 0 81.00% 19.00%
0 0 0
0 0 0
0 0 0
0 0 0
9.00% 9.00% 5.00%
8.00% 8.00% 5.00%
9.00% 9.00% 5.00%
8.00% 8.00% 5.00%
1,97,13,884 1,96,91,397 -22,487 0 0 0
2,29,18,588 1,87,17,244 -42,01,344 0 0 0
1,97,13,884 1,96,91,397 -22,487 0 0 0
2,29,18,588 1,87,17,244 -42,01,344 0 0 0
32
Effect of decrease of one percentage point accumulated post-employment benefit obligation for medical costs

01/04/2011 to 31/03/2012 Disclosure of employee benefits explanatory [TextBlock] Termination benefits expense Amount recognised as expense for defined contribution plans
Textual information [See below] (7)
01/04/2010 to 31/03/2011
0 2,46,83,518
0 2,63,39,238
33

Disclosure of employee benefits explanatory [Text Block]
Employee benefit plans
(i)
Defined contribution plans
The Company makes Provident Fund contributions to defined contribution plan for qualifying employees. Under the Schemes, the Company is required to contribute a specified percentage of the payroll costs to fund the benefits. The Company recognised Rs.24,683,518 (March 31, 2011: Rs.26,339,238) for Provident Fund contributions in the Statement of Profit and Loss. The contributions payable to these plans by the Company are at rates specified in the rules of the schemes.
(ii)
Defined benefit plans
The Company offers the employee benefit schemes of Gratuity to its employees. Benefits payable to eligible employees of the company with respect to gratuity, a defined benefit plan is accounted for on the basis of an actuarial valuation as at the balance sheet date.
The following table sets out the funded status of defined benefit schemes and the amount recognised in the financial statements:
Particulars
Year ended March 31, 2012
Rs.
Rs.
Components of employer expense
Current service cost
3,740,677
6,543,934
Interest cost
1,948,080
1,646,618
Expected return on plan assets
(1,544,173)
(1,418,640)
Actuarial losses/(gains)
(4,122,097)
(2,570,568)
Total expense recognized in the Statement of Profit and Loss

34
22,487
4,201,344
Actual contribution and benefit payments for year
Actual benefit payments
(4,797,236)
(2,780,034)
Actual contributions
4,201,344
2,226,000
Net asset / (liability) recognized in the Balance Sheet
Present value of defined benefit obligation
19,713,884
22,918,588
Fair value of plan assets
19,691,397
18,717,244
Funded status [Surplus / (Deficit)]
(22,487)
(4,201,344)
(22,487)
(4,201,344)
Particulars
Rs.
Rs.
Change in defined benefit obligations (DBO) during the year
Present value of DBO at beginning of the year
22,918,588
19,959,000
3,740,677
6,543,934
Interest cost
1,948,080
1,646,618
(4,096,225)
(2,450,930)
Benefits paid
(4,797,236)
(2,780,034)
Present value of DBO at the end of the year
19,713,884
22,918,588
Change in fair value of assets during the year
35
Plan assets at beginning of the year
18,717,244
17,733,000
1,544,173
1,418,640
Actual company contributions
4,201,344
2,226,000
Actuarial gain / (loss)
25,872
119,638
Benefits paid
(4,797,236)
(2,780,034)
Plan assets at the end of the year
19,691,397
18,717,244
Actual return on plan assets
1,570,045
1,538,278
Composition of the plan assets is as follows:
Bond Fund
100%
81%
Dynamic Floor Funds
19%
Actuarial assumptions
Discount rate
8.50%
8.25%
8.50%
8.25%
Salary escalation
5.00%
5.00%
Mortality tables
LIC (1994-96)
LIC (1994-96)
Attrition
2%
2%
Estimate of amount of contribution in the immediate next year
5,244,061
5,344,768
The plan assets of the company are managed by Kotak Mahindra Old Mutual Life Insurance Limited in terms of an insurance policy taken to fund obligations of the company with respect to its gratuity plan. The categories of plan assets as a percentage of total plan assets is based on information provided by Kotak Mahindra Old Mutual Life Insurance Limited.
The discount rate is based on the prevailing market yields of Government of India securities as at the Balance Sheet date for the estimated term of obligations
36
The estimates of future salary increases, considered in actuarial valuation, take account of inflation, seniority, promotion and other relevant factors such as supply and demand factors in the employment market
Experience adjustments
2011-12
2010-11
2009-10
2008-09
2007-08
Rs.
Rs.
Rs.
Rs.
Rs.
Present value of DBO
19,713,884
22,918,588
19,959,000
18,754,000
15,759,000
19,691,397
18,717,244
17,733,000
14,759,000
15,759,000
(22,487)
(4,201,344)
(2,226,000)
(3,995,000)
Experience gain / (loss) adjustments on plan liabilities
3,312,964
2,450,930
2,674,116
(600,000) 211,567
Experience gain / (loss) adjustments on plan assets
25,872
119,638
314,280
(367,520)
426,280
37

Disclosure of employee benefits explanatory [Text Block]
Employee benefit plans
(i)
Defined contribution plans
The Company makes Provident Fund contributions to defined contribution plan for qualifying employees. Under the Schemes, the Company is required to contribute a specified percentage of the payroll costs to fund the benefits. The Company recognised Rs.24,683,518 (March 31, 2011: Rs.26,339,238) for Provident Fund contributions in the Statement of Profit and Loss. The contributions payable to these plans by the Company are at rates specified in the rules of the schemes.
(ii)
Defined benefit plans
The Company offers the employee benefit schemes of Gratuity to its employees. Benefits payable to eligible employees of the company with respect to gratuity, a defined benefit plan is accounted for on the basis of an actuarial valuation as at the balance sheet date.
The following table sets out the funded status of defined benefit schemes and the amount recognised in the financial statements:
Particulars
Rs.
Rs.
Components of employer expense
3,740,677
6,543,934
Interest cost
1,948,080
1,646,618
(1,544,173)
(1,418,640)
(4,122,097)
(2,570,568)
Total expense recognized in the Statement of Profit and Loss

38
22,487
4,201,344
Actual contribution and benefit payments for year
Actual benefit payments
(4,797,236)
(2,780,034)
Actual contributions
4,201,344
2,226,000
Present value of defined benefit obligation
19,713,884
22,918,588
19,691,397
18,717,244
(22,487)
(4,201,344)
(22,487)
(4,201,344)
Particulars
Rs.
Rs.
Change in defined benefit obligations (DBO) during the year
Present value of DBO at beginning of the year
22,918,588
19,959,000
3,740,677
6,543,934
Interest cost
1,948,080
1,646,618
(4,096,225)
(2,450,930)
Benefits paid
(4,797,236)
(2,780,034)
Present value of DBO at the end of the year
19,713,884
22,918,588
Change in fair value of assets during the year
39
Plan assets at beginning of the year
18,717,244
17,733,000
1,544,173
1,418,640
Actual company contributions
4,201,344
2,226,000
Actuarial gain / (loss)
25,872
119,638
Benefits paid
(4,797,236)
(2,780,034)
Plan assets at the end of the year
19,691,397
18,717,244
Actual return on plan assets
1,570,045
1,538,278
Composition of the plan assets is as follows:
Bond Fund
100%
81%
Dynamic Floor Funds
19%
Actuarial assumptions
Discount rate
8.50%
8.25%
8.50%
8.25%
Salary escalation
5.00%
5.00%
Mortality tables
LIC (1994-96)
LIC (1994-96)
Attrition
2%
2%
Estimate of amount of contribution in the immediate next year
5,244,061
5,344,768
The plan assets of the company are managed by Kotak Mahindra Old Mutual Life Insurance Limited in terms of an insurance policy taken to fund obligations of the company with respect to its gratuity plan. The categories of plan assets as a percentage of total plan assets is based on information provided by Kotak Mahindra Old Mutual Life Insurance Limited.
The discount rate is based on the prevailing market yields of Government of India securities as at the Balance Sheet date for the estimated term of obligations
40
The estimates of future salary increases, considered in actuarial valuation, take account of inflation, seniority, promotion and other relevant factors such as supply and demand factors in the employment market
Experience adjustments
2011-12
2010-11
2009-10
2008-09
2007-08
Rs.
Rs.
Rs.
Rs.
Rs.
Present value of DBO
19,713,884
22,918,588
19,959,000
18,754,000
15,759,000
19,691,397
18,717,244
17,733,000
14,759,000
15,759,000
(22,487)
(4,201,344)
(2,226,000)
(3,995,000)
Experience gain / (loss) adjustments on plan liabilities
3,312,964
2,450,930
2,674,116
(600,000) 211,567
Experience gain / (loss) adjustments on plan assets
25,872
119,638
314,280
(367,520)
426,280
41
[201300] Notes - Segments

Disclosure of primary reportable segments [Table] ..(1)

Enterprise's primary reportable segments [Axis] Primary reportable segments 1 [Member] Primary reportable segments 2 [Member]
01/04/2011 to 31/03/2012 Disclosure of reportable segments [Abstract] Disclosure of primary reportable segments [Abstract] Disclosure of primary reportable segments [LineItems] Nature of primary reportable segment Revenue primary reportable segment Revenues from transactions with other reportable segments of same enterprise primary reportable segment Total revenues from external customers and transactions with other reportable segments of same enterprise primary reportable segment Segment result primary reportable segment Assets primary reportable segment Liabilities primary reportable segment Cost incurred to acquire tangible and intangible assets primary reportable segment [Abstract] Cost incurred to acquire tangible assets primary reportable segment Cost incurred to acquire intangible assets primary reportable segment Total cost incurred to acquire tangible and intangible assets primary reportable segment Depreciation and amortisation expense primary reportable segment Non-cash items other than depreciation and amortization included in arriving at segment results primary reportable segment Net cash flows from (used in) operating activities primary reportable segment Net cash flows from (used in) investing activities primary reportable segment Net cash flows from (used in) financing activities primary reportable segment Description of types of products and services included in each reported segment primary reportable segment
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Beauty & Slimming Beauty & Slimming Educational Educational Services Services Vocational Training Vocational Training 237,55,01,073 215,36,21,881 21,31,99,780 19,12,03,065 0 0 0 0
237,55,01,073 39,28,25,370 123,36,58,441 30,14,28,378
215,36,21,881 24,91,09,390 127,77,52,328 25,26,44,362
21,31,99,780 1,38,84,628 10,92,51,221 4,59,98,432
19,12,03,065 1,40,92,923 11,92,07,928 3,86,91,205
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
Beauty & Slimming Beauty & Slimming Educational Educational Services Services Vocational Training Vocational Training

01/04/2011 to 31/03/2012 Disclosure of enterprise's reportable segments explanatory [TextBlock]
Textual information (9) [See below]
01/04/2010 to 31/03/2011
42

Disclosure of enterprise's reportable segments explanatory [Text Block]
Segment information
The Company has identified business segments as its primary segment and geographic segments as its secondary segment. Business segments are primarily beauty and slimming services and educational vocational training. Revenues and expenses directly attributable to segments are reported under each reportable segment. Expenses which are not directly identifiable to each reportable segment have been allocated on the basis of associated revenues of the segment and manpower efforts. All other expenses which are not attributable or allocable to segments have been disclosed as unallocable expenses. Assets and liabilities that are directly attributable or allocable to segments are disclosed under each reportable segment. All other assets and liabilities are disclosed as unallocable. Fixed assets that are used interchangeably amongst segments are not allocated to primary and secondary segments. Geographical segment has not been provided as the sale of goods outside India are less than 10% of the total sales.

Disclosure of enterprise's reportable segments explanatory [Text Block]
Segment information
The Company has identified business segments as its primary segment and geographic segments as its secondary segment. Business segments are primarily beauty and slimming services and educational vocational training. Revenues and expenses directly attributable to segments are reported under each reportable segment. Expenses which are not directly identifiable to each reportable segment have been allocated on the basis of associated revenues of the segment and manpower efforts. All other expenses which are not attributable or allocable to segments have been disclosed as unallocable expenses. Assets and liabilities that are directly attributable or allocable to segments are disclosed under each reportable segment. All other assets and liabilities are disclosed as unallocable. Fixed assets that are used interchangeably amongst segments are not allocated to primary and secondary segments. Geographical segment has not been provided as the sale of goods outside India are less than 10% of the total sales.
43
[300300] Notes - Earnings per share

01/04/2011 to 31/03/2012 Disclosure of earnings per share explanatory [TextBlock] Weighted average shares and adjusted weighted average shares [Abstract] Basic weighted average shares Adjusted weighted average shares Diluted weighted average shares Adjustments of numerator to calculate basic earnings per share [Abstract] Numerator to calculate basic earnings per share Adjustments to reconcile numerator to calculate basic earning per share to net profit or loss as per statement of profit or loss Profit (loss) for period Adjustments of numerator to calculate diluted earnings per share [Abstract] Numerator to calculate diluted earnings per share Adjustments to reconcile numerator to calculate diluted earning per share to net profit or loss as per statement of profit or loss Profit (loss) for period 01/04/2010 to 31/03/2011
[shares] 22,00,851 [shares] 22,00,851 [shares] 22,00,851 0 0 8,01,72,112 0 0 8,01,72,112
[shares] 18,30,268 [shares] 18,30,268 [shares] 18,30,268 0 0 8,86,02,772 0 0 8,86,02,772
[300700] Notes - Director remuneration and other information

Disclosure of directors and remuneration to directors [Table] ..(1)

Directors [Axis] Dir1 Dir2 Dir3 Dir4
01/04/2011 to 31/03/2012 Disclosure of directors and remuneration to directors [Abstract] Disclosure of directors and remuneration to directors [LineItems] Name of director Director identification number of director Date of birth of director Designation of director Qualification of director Shares held by director Director remuneration [Abstract] Salary to director [Abstract] Basic pay director Allowances director Perquisites director Commission director Total salary to director Sitting fees director Stock compensation director Post-retirement benefits director Other compensation director Total director remuneration
01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012
OM PRAKASH SANDEEP AHUJA SANJAY MEHTA KHAITAN 00296830 00027798 00043118 00297971 29/07/1958 21/11/1943 30/10/1961 31/10/1962 Director Director Managing director Director B.A. (Hons.) Eco., B.A. (Eco.) B.Com, LLB B Com(H), CA PGDAM [shares] 5,50,000 [shares] 0 [shares] 0 [shares] 0 MUKESH LUTHRA
0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 80,000 0 0 0 80,000
18,00,000 29,85,000 15,000 0 48,00,000 0 0 2,16,000 12,00,000 62,16,000
0 0 0 0 0 80,000 0 0 0 80,000
44
Disclosure of directors and remuneration to directors [Table]
..(2)

Directors [Axis] Dir5 Dir6 Dir7
01/04/2011 to 31/03/2012 Disclosure of directors and remuneration to directors [Abstract] Disclosure of directors and remuneration to directors [LineItems] Name of director Director identification number of director Date of birth of director Designation of director Qualification of director Shares held by director Director remuneration [Abstract] Salary to director [Abstract] Basic pay director Allowances director Perquisites director Commission director Total salary to director Sitting fees director Stock compensation director Post-retirement benefits director Other compensation director Total director remuneration
01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012
SUMER DATTA Sameer Sain KAMAL OBEROI 00138569 01164185 00713900 08/02/1962 05/11/1970 23/11/1955 Director Nominee director Nominee director MBA BBA, MBA B.A. (Eco.), MBA [shares] 0 [shares] 0 [shares] 0
0 0 0 0 0 80,000 0 0 0 80,000
0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0
45

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VLCC HEALTH CARE LIMITED

Standalone Statement of Profit & Loss for period 01/04/2011 to 31/03/2012

[400100] Disclosure of general information about company

12 Months 01/04/2010 31/03/2011

Unless otherwise specified, all monetary values are in INR

[100200] Statement of profit and loss

[shares] 36.43 [shares] 36.43 [shares] 36.43 [shares] 36.43 [shares] 10

[shares] 48.41 [shares] 48.41 [shares] 48.41 [shares] 48.41 [shares] 10

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

3,15,528 0 0 61,715 0 76,513 4,53,756 0 0 0 0 0 0 0 4,53,756

2,86,818 0 0 74,850 0 57,734 4,19,402 0 0 0 0 0 0 0 4,19,402

0 0 53,397 0 53,397 1,50,00,000 0 0 0 1,50,00,000 1,50,53,397 0

4,54,383 4,54,383 0 24,00,000 24,00,000

50,354 50,354 0 24,00,000 24,00,000

18,57,671 0 0 0 0 7,34,043 0 0 0 0 0 0 0 0 1,02,24,645 0 34,63,782 1,62,80,141 0 1,95,88,280 0

3,63,021 0 0 0 0 6,22,100 0 0 0 0 0 0 0 0 33,93,042 0 1,14,29,858 1,58,08,021 0 3,37,31,174 0

62,16,000 0 0 62,16,000 0 0 0 0 62,16,000 15,30,153 0 0 0 0 0 0 21,95,31,613 0 0 0 0 0 0 0 0 0

80,56,070 0 0 80,56,070 0 0 0 0 80,56,070 5,74,769 0 0 0 0 0 0 21,23,38,498 0 0 0 0 0 0 0 0 0

2,30,99,622 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,00,000 5,00,000 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 5,37,295 3,23,123 0 0 8,60,418 0 53,17,108

0 0 0 0 0 12,19,851 0 0 18,42,236 45,07,158 0 0 75,69,245 0 39,05,159

16,79,000 0 0 0 5,00,000 1,60,411 23,39,411 0 0 0 0 0 9,82,41,777 109,52,15,098

14,60,000 0 0 0 5,00,000 1,49,623 21,09,623 0 0 0 0 0 9,42,82,722 102,56,89,816

-1,28,005 4,80,00,000 0 4,78,71,995

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

Unless otherwise specified, all monetary values are in INR

Unless otherwise specified, all monetary values are in INR

Unless otherwise specified, all monetary values are in INR

Consumables Consumables Consumables Consumables 19,66,40,003 16,38,71,672 19,66,40,003 16,38,71,672

Details of goods purchased [Table]

Unless otherwise specified, all monetary values are in INR

Unless otherwise specified, all monetary values are in INR

0 0 0 0 0 0 0 10,09,59,644 10,09,59,644 0 64,40,299 64,40,299 10,73,99,943 248,13,00,910 0 248,13,00,910 0 0

0 0 0 0 0 0 0 9,47,57,956 9,47,57,956 0 77,54,681 77,54,681 10,25,12,637 224,23,12,309 0 224,23,12,309 0 0

Textual information (1)

Service tax input credit

Textual information (2)

Service tax input credit

Textual information (3)

Textual information (4)

[300100] Notes - Revenue

Textual information (5)

Income from services

Textual information (6)

Income from services

[202200] Notes - Effects of changes in foreign exchange rates

[201200] Notes - Employee benefits

Unless otherwise specified, all monetary values are in INR

25,872 0 15,44,173 47,97,236

1,19,638 0 14,18,640 27,80,034

25,872 0 15,44,173 47,97,236

1,19,638 0 14,18,640 27,80,034

1,97,13,884 1,96,91,397 22,487

2,29,18,588 1,87,17,244 42,01,344

1,97,13,884 1,96,91,397 22,487

2,29,18,588 1,87,17,244 42,01,344

1,97,13,884 1,96,91,397 0 0 0 0 22,487

2,29,18,588 1,87,17,244 0 0 0 0 42,01,344

1,97,13,884 1,96,91,397 0 0 0 0 22,487

2,29,18,588 1,87,17,244 0 0 0 0 42,01,344

37,40,677 19,48,080 15,44,173 0

65,43,934 16,46,618 14,18,640 0