Calculation of Depreciation as per New Co's Act 2013

Building

Useful Life - 30 Years

No. of years Last Date of Total No Per day Date of

Sl. Date of Dep. Utilized as WDV as on Dep. Charged Addition 5% of Gross No of Depreciation WDV as on 5% of Gross
Value Sale/Adjustmen depreciation Depreciation to Balance year of Days Balance WDV Depreciati Depreciatio
No. Purchase on 31.03.2023 31.03.2023 as on Amount Value Days Amount 31.03.2024 Value
t Amount charged be charged balance on n

1 28-Jul-08 3,258,000.00 2,066,304.31 1,191,695.69 31-Mar-23 14 y, 8 m, 3 d 30-Jul-38 15 y, 3 m, 29 d 5600 162,900.00 1,028,795.69 183.71 31-Mar-24 366 67,239.15 961,556.54 162,900.00

3,258,000.00 2,066,304.31 1,191,695.69 0.00 162,900.00 1,028,795.69 67,239.15 961,556.54 162,900.00

2008-09 68,852.40
2009-10 103,278.60
1,663,788.01 67,055.43 1,730,843.44 2010-11 103,278.60
2011-12 103,278.60
2012-13 103,278.60
2013-14 103,278.60
2014-15 103,278.60
2018-19 1,730,843.44 67,055.43 1,797,898.88 2015-16 103,278.60
2019-20 1,797,898.88 67,239.15 1,865,138.02 2016-17 103,278.60
2020-21 1,865,138.02 67,055.43 1,932,193.45 2017-18 103,278.60
2021-22 1,932,193.45 67,055.43 1,999,248.88 2018-19 103,278.60
2022-23 1,999,248.88 2019-20 103,278.60
2020-21 103,278.60
2021-22 103,278.60
1,411,474.20
1,846,525.80
 Total WDV as
on 31.03.2024

1,124,456.54

1,124,456.54
Calculation of Depreciation as per New Co's Act 2013

CRANE ( Under Plant & Machinery )

Useful Life - 15 Years

Last Date
Dep. Utilized Dep. No. of years of Total No Per day Date of
Sl. Date of WDV as on Addition Sale/Adjust Balance 5% of Gross Balance No of Depreciation WDV as on 5% of Gross
Value as on Charged as depreciation Depreciatio of Days Depreciati Depreciatio
No. Purchase 31.03.2023 Amount ment year Value WDV Days Amount 31.03.2024 Value
31.03.2023 on charged n to be balance on n
Amount
charged

1 28-Jul-08 42,000 39,339.28 2,660.72 31-Mar-23 14 y, 8 m, 3 d 5,479.00 29-Jul-23 0 y, 3 m, 2 120 2,100.00 560.72 4.67 29-Jul-23 120 560.72 - 2,100.00

42,000 39,339.28 2,660.72 - 2,100.00 560.72 560.72 - 2,100.00

29,101.32 1,705.55 30,806.87

2018-19 30,806.87 1,705.55 32,512.41 9,487.59

2019-20 32,512.41 1,710.22 34,222.63
2020-21 34,222.63 1,705.55 35,928.18
2021-22 35,928.18 1,705.55 37,633.73
2022-23 37,633.73 1,705.55 39,339.28
2023-24 39339.28 1,705.55 41,044.83
 Total WDV
as on
31.03.2024

2,100.00

2,100.00
Calculation of Depreciation as per New Co's Act 2013
Vehicle
Useful Life - 8 Years
No. of years Last Date of Total No Per day Date of
Sl. Dep. Utilized as WDV as on Dep. Charged as on and Addition 5% of Gross No of Depreciation
Model Date of Purchase Purchase Value Sale/Adjustme depreciation Depreciation to Balance year of Days Balance WDV Depreciatio Depreciatio
No. on 31.03.2023 31.03.2023 date of Addition Amount Value Days Amount
nt Amount charged be charged balance n n
1 Activa 4-Feb-15 47,261.00 44,897.95 2,363.05 3-Feb-23 7 y, 11 m, 30 d 2,922.00 3-Feb-23 0 y, 0 m, 0 d 0 2,363.05 0.00 3-Feb-23 0 -
2 Activa 3G 31-Jul-15 55,681.00 29,888.76 - 5-Feb-20 55,681.00 4 y, 6 m, 5 d 2,922.00 30-Jul-23 3 y, 5 m, 25 d 1271 2,784.05 5-Feb-20 0 -
3 NAVI 2-Aug-16 46,998.00 26,725.24 - 16-May-21 46,998.00 4 y, 9 m, 14 d 2,922.00 1-Aug-24 3 y, 2 m, 16 d 1173 2,349.90 16-May-21 0 -
4 Grazia 25-Jan-18 53,552.00 12,605.73 - 18-Jan-20 53,552.00 1 y, 11 m, 24 d 2,922.00 24-Jan-26 6 y, 0 m, 6 d 2198 2,677.60 18-Jan-20 0 -
5 Shine sp Disk 26-Jun-18 57,453.00 11,040.93 - 6-Feb-20 57,453.00 1 y, 7 m, 11 d 2,922.00 25-Jun-26 6 y, 4 m, 19 d 2331 2,872.65 6-Feb-20 0 -
6 X-Blade 27-Jun-18 70,552.00 13,535.26 - 6-Feb-20 70,552.00 1 y, 7 m, 10 d 2,922.00 26-Jun-26 6 y, 4 m, 20 d 2332 3,527.60 6-Feb-20 0 -
11 CLIQ DX 1-Jun-20 59,800.00 15,033.94 - 14-Jul-22 59,800.00 2 y, 1 m, 13 d 2,922.00 31-May-28 5 y, 10 m, 17 d 2148 2,990.00 14-Jul-22 0 -
13 SHINE 125 STD-BSVI 21-Mar-22 75,856.00 1,874.98 - 5-Jun-22 75,856.00 0 y, 2 m, 15 d 2,922.00 20-Mar-30 7 y, 9 m, 15 d 2845 3,792.80 5-Jun-22 0 -
7 Activa 5G 15-Apr-19 60,111.00 28,280.47 31,830.53 31-Mar-23 3 y, 11 m, 16 d 2,922.00 14-Apr-27 4 y, 0 m, 14 d 1475 3,005.55 28,824.98 19.54 31-Mar-24 366 7,152.50
8 SP125 DISC CBS ( BS-6) 12-Dec-19 76,788.00 30,108.73 46,679.27 31-Mar-23 3 y, 3 m, 19 d 2,922.00 11-Dec-27 4 y, 8 m, 10 d 1716 3,839.40 42,839.87 24.96 31-Mar-24 366 9,137.18
9 Activa 125 DISC ( BS-6) 30-Jan-20 79,170.00 29,781.21 49,388.79 31-Mar-23 3 y, 2 m, 1 d 2,922.00 29-Jan-28 4 y, 9 m, 29 d 1765 3,958.50 45,430.29 25.74 31-Mar-24 366 9,420.67
10 Activa 6G DLX (BS6) 22-Feb-20 70,735.00 26,079.18 44,655.82 31-Mar-23 3 y, 1 m, 9 d 2,922.00 21-Feb-28 4 y, 10 m, 21 d 1788 3,536.75 41,119.07 23.00 31-Mar-24 366 8,416.99
12 TATA ACE 1-Apr-21 117,104.00 27,764.59 89,339.41 31-Mar-23 1 y, 11 m, 30 d 2,922.00 31-Mar-29 6 y, 0 m, 0 d 2192 5,855.20 83,484.21 38.09 31-Mar-24 366 13,939.43
14 ACTIVA 5G STD-BSVI 1-Oct-22 67,200.00 3,955.85 63,244.15 31-Mar-23 0 y, 5 m, 30 d 2,922.00 30-Sep-30 7 y, 5 m, 30 d 2740 3,360.00 59,884.15 21.86 31-Mar-24 366 7,999.12
15 SHINE 100-BSVI 6-Jun-23 79,080.00 6-Jun-23 79,080.00 0 y, 0 m, 0 d 2,922.00 5-Jun-31 7 y, 11 m, 30 d 2921 3,954.00 75,126.00 25.72 31-Mar-24 299 7,690.06
1,017,341.00 301,572.82 327,501.02 79,080.00 419,892.00 50,867.05 376,708.57 63,755.95

Dep. Utilized as o Depreciation Amou Dep. Utilized as on 31.03.2023

Activa 5G 21,147.51 7,132.96 28,280.47 2042.13
SP125 DISC CBS ( BS-6) 20,996.52 9,112.21 30,108.73 1628.27
Activa 125 DISC ( BS-6) 20,386.28 9,394.93 29,781.21
Activa 6G DLX (BS6) 17,685.19 8,393.99 26,079.18
TATA ACE 13,863.25 13,901.34 27,764.59
SHINE 125 STD-BSVI 3,955.85 3,955.85
94,078.75 51,891.29

VEHICLES MODEL REG. NO. REG. DATE INVOICE DATE USED BY

ACTIVA ACTIVA SCOOTER JH05BE-6443 5/16/2015 4/30/2015 THOMAS SIR/N GHOSH
ACTIVA 5G ACTIVA 5G JH05CJ-1268 4/22/2019 4/15/2019 BOSS'S COOK
SP125 DISC CBS ( BS-6) SP125 DISC CBS JH05CP-3193 12/15/2019 12/12/2019 IN SHOWROOM
Activa 125 DISC ( BS-6) ACTIVA 125 DISC JH05CQ-0646 2/1/2020 1/30/2020 IN SHOWROOM
Activa 6G DLX (BS6) ACTIVA 6G DLX JH05CQ-0607 2/22/2020 2/22/2020 IN SHOWROOM
CLIQ DX CLIQ DLX JH05CR-4139 3/31/2020 3/31/2020 IN SERVICE CENTRE
SHINE 125 STD-BSVI(BS6) SHINE 125 STD 3/21/2022 IN SHOWROOM
TATA ACE JH05BN-7628 4/1/2021 IN SHOWROOM
 WDV as on 5% of Gross Total WDV as
31.03.2024 Value 31.03.2024

2,363.05 2,363.05

-
-
21,672.48 3,005.55 24,678.03
33,702.70 3,839.40 37,542.10
36,009.62 3,958.50 39,968.12
32,702.08 3,536.75 36,238.83
69,544.78 5,855.20 75,399.98
51,885.03 3,360.00 55,245.03 12.65
67,435.94 3,954.00 71,389.94 0.10
312,952.61 29,872.45 342,825.06
Calculation of Depreciation as per New Co's Act 2013
Office Equipment
Useful Life - 5 Years

Dep. Charged
Dep. Utilized
Sl. Date of Purchase WDV as on as on and Addition
as on Sale/Adjustm
No. Purchase Value 31.03.2023 date of Amount
31.03.2023 ent Amount
Addition
1 17-Dec-14 164,000 155,800.00 8,200.00 16-Dec-19
2 7-Feb-15 10,289 9,774.55 514.45 6-Feb-20
3 6-Feb-15 13,000 12,350.00 650.00 5-Feb-20
4 13-Mar-14 7,700 7,315.00 385.00 12-Mar-19
5 5/7/2023 4,600 7-May-23 4,600.00
6 5/11/2023 6,000 11-May-23 6,000.00
7 5/14/2023 11,864 14-May-23 11,864.00
8 6/8/2023 6,300 8-Jun-23 6,300.00

223,753.00 185,239.55 9,749.45 28,764.00 -

100,846.47 32,092.86 132,939.33 31,060.67

6,096.45 1,983.02 8,079.47 2,209.53
7,708.37 2,506.21 10,214.57 2,785.43
5,568.97 1,746.03 7,315.00 385.00

132,939.33 22,860.67 155,800.00

8,079.47 1,695.08 9,774.55
10,214.57 2,135.43 12,350.00
7,315.00 - 7,315.00
 No. of years Last Date of
Total No of 5% of Gross
depreciation Depreciation Balance year Balance WDV
Days balance Value
charged to be charged

4 y, 11 m, 29 d 1,826.00 16-Dec-19 0 y, 0 m, 0 d 0 8,200.00 -

4 y, 11 m, 30 d 1,826.00 6-Feb-20 0 y, 0 m, 0 d 0 514.45 -
4 y, 11 m, 30 d 1,826.00 5-Feb-20 0 y, 0 m, 0 d 0 650.00 -
4 y, 11 m, 27 d 1,826.00 12-Mar-19 0 y, 0 m, 0 d 0 385.00 -
0 y, 0 m, 0 d 1,826.00 5-May-28 4 y, 11 m, 28 d 1825 230.00 4,370.00
0 y, 0 m, 0 d 1,826.00 9-May-28 4 y, 11 m, 28 d 1825 300.00 5,700.00
0 y, 0 m, 0 d 1,826.00 12-May-28 4 y, 11 m, 28 d 1825 593.20 11,270.80
0 y, 0 m, 0 d 1,826.00 6-Jun-28 4 y, 11 m, 29 d 1825 315.00 5,985.00

11,187.65 27,325.80
 Per day Date of
Depreciation WDV as on 5% of Gross Total WDV as
Depreciati Depreciatio No of Days
Amount 31.03.2024 Value on 31.03.24
on n

- - 8,200.00 8,200.00
- - 514.45 514.45
- - 650.00 650.00
- - 385.00 385.00
2.39 31-Mar-24 329 787.80 3,582.20 230.00 3,812.20
3.12 31-Mar-24 325 1,015.07 4,684.93 300.00 4,984.93
6.18 31-Mar-24 322 1,988.60 9,282.20 593.20 9,875.40
3.28 31-Mar-24 297 974.00 5,011.00 315.00 5,326.00

4,765.46 22,560.34 11,187.65 33,747.99

Calculation of Depreciation as per New Co's Act 2013

Computer

Useful Life - 3 Years

Dep. Charged
Sl. Date of Dep. Utilized as WDV as on as on and Addition
Value Sale/Adjustm
No. Purchase on 31.03.2023 31.03.2023 date of Amount
ent Amount
Addition
1 12-May-15 24,348.00 23,130.60 1,217.40 12-May-18
2 30-May-15 8,778.00 8,339.10 438.90 30-May-18
3 16-Nov-15 26,145.00 24,837.75 1,307.25 16-Nov-18
4 11-Jan-16 18,690.00 17,755.50 934.50 11-Jan-19
5 31-Dec-16 287,125.00 272,768.75 14,356.25 1-Jan-20
6 9-Oct-17 8,348.00 7,930.60 417.40 9-Oct-20
7 20-Nov-20 30,085.00 22,457.21 7,627.79 31-Mar-23
8 21-Jul-22 42,372.88 9,292.26 33,080.62 31-Mar-23

445,891.88 386,511.77 59,380.11 -

 No. of years Last Date of Total No Per day
5% of Gross
depreciation Depreciation Balance year of Days Balance WDV Depreciati
Value
charged to be charged balance on

3y, 0 m, 0d 1,097 12-May-18 0y, 0m, 0d 0 1,217.40 -

3y, 0 m, 0d 1,097 30-May-18 0y, 0m, 0d 0 438.90 -
3y, 0 m, 0d 1,097 16-Nov-18 0y, 0m, 0d 0 1,307.25 -
3y, 0 m, 0d 1,097 11-Jan-19 0y, 0m, 0d 0 934.50 -
3y, 0 m, 1d 1,097 1-Jan-20 0y, 0m, 0d 0 14,356.25 -
3y, 0 m, 0d 1,097 9-Oct-20 0y, 0m, 0d 0 417.40 -
2y, 4 m, 11d 1,097 21-Nov-23 0y, 7m, 21d 235 1,504.25 6,123.54 26.06
0y, 8 m, 10d 1,097 21-Jul-25 2y, 3m, 20d 843 2,118.64 30,961.97 36.73

22,294.59 37,085.52

23,130.60 - 23,130.60
8,339.10 - 8,339.10
24,837.75 - 24,837.75
17,755.50 - 17,755.50
272,768.75 - 272,768.75
7,930.60 - 7,930.60
3,419.25 9,526.92 12,946.17
358,181.55 9,526.92 367,708.47
 Date of
No of Depreciation WDV as on 5% of Gross Total WDV as
Depreciatio
Days Amount 31.03.2024 Value on 31.03.2024
n

- - 1,217.40 1,217.40
- - 438.90 438.90
- - 1,307.25 1,307.25
- - 934.50 934.50
- - 14,356.25 14,356.25
- - 417.40 417.40
21-Nov-23 235 6,123.54 - 1,504.25 1,504.25
31-Mar-24 366 13,442.56 17,519.41 2,118.64 19,638.05

19,566.11 17,519.41 22,294.59 39,814.00

Calculation of Depreciation as per New Co's Act 2013
Furniture and Fittings
Useful Life - 10 Years

Dep.
Dep. Utilized
Sl. Date of WDV as on Charged as Addition
Year Value as on
No. Purchase 31.03.2023 on and date Amount
31.03.2023
of Addition

1 ### 16,000.00 12,058.56 3,941.44 ###

2 ### 23,125.00 15,648.17 7,476.83 ###
3 ### 48,884.00 33,078.71 15,805.29 ###
4 ### 11,300.00 7,396.75 3,903.25 ###
5 1-Sep-17 33,426.00 17,716.11 15,709.89 ###
6 5-Oct-17 38,000.00 19,804.33 18,195.67 ###
7 ### 18,000.00 9,863.21 8,136.79 ###
8 30-Jul-18 70,000.00 31,046.69 38,953.31 ###
9 2-Jun-19 41,000.00 14,917.39 26,082.61 ###
10 ### 6,200.00 2,128.40 4,071.60 ###
11 ### 111,080.00 10,055.60 101,024.40 ###
12 ### 29,120.00 2,537.63 26,582.37 ###
13 ### 10,678.00 102.77 10,575.23 ###
456,813.00 176,354.32 280,458.68 -

4,460.86 1,518.71 5,979.57 10,020.43

4,666.84 2,195.06 6,861.90 16,263.10
9,865.25 4,640.15 14,505.40 34,378.60
2,030.86 1,072.59 3,103.45 8,196.55
1,843.37 3,172.81 5,016.18 28,409.82
1,759.53 3,606.98 5,366.51 32,633.49
1,315.74 1,708.56 3,024.30 14,975.70
4,443.04 4,443.04 65,556.96
210,434.64
 Last Date of
No. of years Total No
Depreciation 5% of Gross
Sale/Adjustme depreciation Balance year of Days
to be Value
nt Amount charged balance
charged

7 y, 11 m, 6 d 3,653.00 24-Apr-25 2 y, 0 m, 24 d 755 800.00

7 y, 1 m, 16 d 3,653.00 14-Feb-26 2 y, 10 m, 14 d 1051 1,156.25
7 y, 1 m, 16 d 3,653.00 14-Feb-26 2 y, 10 m, 14 d 1051 2,444.20
6 y, 10 m, 21 d 3,653.00 10-May-26 3 y, 1 m, 9 d 1136 565.00
5 y, 6 m, 30 d 3,653.00 1-Sep-27 4 y, 5 m, 1 d 1615 1,671.30
5 y, 5 m, 26 d 3,653.00 5-Oct-27 4 y, 6 m, 4 d 1649 1,900.00
5 y, 9 m, 7 d 3,653.00 24-Jun-27 4 y, 2 m, 24 d 1546 900.00
4 y, 8 m, 1 d 3,653.00 29-Jul-28 5 y, 3 m, 28 d 1947 3,500.00
3 y, 9 m, 29 d 3,653.00 1-Jun-29 6 y, 2 m, 1 d 2254 2,050.00
3 y, 7 m, 11 d 3,653.00 19-Aug-29 6 y, 4 m, 19 d 2333 310.00
0 y, 11 m, 14 d 3,653.00 16-Apr-32 9 y, 0 m, 16 d 3304 5,554.00
0 y, 11 m, 1 d 3,653.00 29-Apr-32 9 y, 0 m, 29 d 3317 1,456.00
0 y, 1 m, 9 d 3,653.00 21-Feb-33 9 y, 10 m, 21 d 3615 533.90
- 22,840.65

9,021.14 1518.7088 10,539.85

11,258.04 2195.0632 13,453.11
23,798.41 4640.15 28,438.56
5,251.57 1072.5896 6,324.16
11,370.49 3172.8086 14,543.30
12,590.37 3606.9847 16,197.35
6,446.10 1708.5567 8,154.65
17,753.97 6646.3582 24,400.33
7,133.98 3891.7045 11,025.69
951.39 588.50571 1,539.89
 Per day Date of No
Depreciation WDV as on 5% of Gross Total WDV as
Balance WDV Depreci Depreciati of
Amount 31.03.2024 Value on 31.03.2024
ation on Days

3,141.44 4.16 31-Mar-24 366 1,522.87 1,618.57 800.00 2,418.57

6,320.58 6.01 31-Mar-24 366 2,201.08 4,119.50 1,156.25 5,275.75
13,361.09 12.71 31-Mar-24 366 4,652.86 8,708.23 2,444.20 11,152.43
3,338.25 2.94 31-Mar-24 366 1,075.53 2,262.72 565.00 2,827.72
14,038.59 8.69 31-Mar-24 366 3,181.50 10,857.09 1,671.30 12,528.39
16,295.67 9.88 31-Mar-24 366 3,616.87 12,678.80 1,900.00 14,578.80
7,236.79 4.68 31-Mar-24 366 1,713.24 5,523.55 900.00 6,423.55
35,453.31 18.21 31-Mar-24 366 6,664.57 28,788.74 3,500.00 32,288.74
24,032.61 10.66 31-Mar-24 366 3,902.37 20,130.25 2,050.00 22,180.25
3,761.60 1.61 31-Mar-24 366 590.12 3,171.48 310.00 3,481.48
95,470.40 28.90 31-Mar-24 366 10,575.72 84,894.68 5,554.00 90,448.68
25,126.37 7.58 31-Mar-24 366 2,772.46 22,353.91 1,456.00 23,809.91
10,041.33 2.78 31-Mar-24 366 1,016.63 9,024.70 533.90 9,558.60
257,618.03 43,485.80 214,132.22 22,840.65 236,972.87
Calculation of Depreciation as per New Co's Act 2013
Workshop Equipments ( Under Plant & Machinery )
Useful Life - 15 Years

Date of Dep. Utilized Dep.

Sl. WDV as on
Date of Purchase Purchase Value as on Charged as
No. 31.03.2023
( mm/dd/yy) 31.03.2023 on

1 PLANT & MACHINERY 28-Aug-17 18,750.00 6,637.52 12,112.48 31-Mar-23

2 PLANT & MACHINERY 6-Dec-17 211,682.00 71,357.18 140,324.82 31-Mar-23
3 PLANT & MACHINERY 4-Jun-22 20,000.00 1,040.34 18,959.66 31-Mar-23
-
250,432.00 79,035.04 171,396.96
1 EQUIPMENTS 27-Oct-16 46,013.00 18,721.46 27,291.54 31-Mar-23
2 EQUIPMENTS 7-Aug-19 46,973.00 10,848.62 36,124.38 31-Mar-23
3 EQUIPMENTS 29-Nov-22 38,281.00 809.78 37,471.22 31-Mar-23
4 EQUIPMENTS 27-Dec-22 12,000.00 195.58 11,804.42 31-Mar-23
5 EQUIPMENTS 21-Feb-23 40,500.00 266.85 40,233.15 31-Mar-23
6 EQUIPMENTS 28-Feb-23 31,482.83 169.22 31,313.61 31-Mar-23
7 EQUIPMENTS 28-Feb-23 31,482.83 169.22 31,313.61 31-Mar-23
8 EQUIPMENTS 28-Feb-23 31,482.83 169.22 31,313.61 31-Mar-23
9 EQUIPMENTS 11-Oct-23 53,864.44 11-Oct-23
10 EQUIPMENTS 19-Oct-23 9,220.00 19-Oct-23
-
341,299.93 31,349.95 246,865.54
591,731.93 110,384.99 418,262.50

4,156.08 2,911.48 7,067.56

702.23 1,186.41 1,888.63
4,257.59 13,394.24 17,651.84
 Last Date of
No. of years Total No
Addition Sale/Adjust Depreciation
depreciation Balance year of Days
Amount ment to be
charged balance
Amount charged
5 y, 7 m, 3 d 5,479.00 8/28/2032 9 y, 4 m, 28 d 3438
5 y, 3 m, 25 d 5,479.00 12/6/2032 9 y, 8 m, 5 d 3538
0 y, 9 m, 27 d 5,479.00 6/4/2037 14 y, 2 m, 4 d 5179

- -
6 y, 5 m, 4 d 5,479.00 10/28/2031 8 y, 6 m, 27 d 3133
3 y, 7 m, 24 d 5,479.00 8/7/2034 11 y, 4 m, 7 d 4147
0 y, 4 m, 2 d 5,479.00 11/29/2037 14 y, 7 m, 29 d 5357
0 y, 3 m, 4 d 5,479.00 12/27/2037 14 y, 8 m, 26 d 5385
0 y, 1 m, 10 d 5,479.00 2/21/2038 14 y, 10 m, 21 d 5441
0 y, 1 m, 3 d 5,479.00 2/28/2038 14 y, 10 m, 28 d 5448
0 y, 1 m, 3 d 5,479.00 2/28/2038 14 y, 10 m, 28 d 5448
0 y, 1 m, 3 d 5,479.00 2/28/2038 14 y, 10 m, 28 d 5448
53,864.44 0 y, 0 m, 0 d 5,479.00 10/11/2038 15 y, 0 m, 0 d 5479
9,220.00 0 y, 0 m, 0 d 5,479.00 10/19/2038 15 y, 0 m, 0 d 5479

63,084.44 -
63,084.44 -

38,945.44 12,898.50 2911.4822 15,809.98

16,861.37 4,264.70 1186.4076 5,451.11
194,030.16 44,547.51 13424.893 57,972.40
249,836.97 4,903.06 2972.7848 7,875.84

5884.267 13428 16990.76

14611.301 7071
20495.568 20499
 Per day Date of
5% of Gross No of Depreciation WDV as on
Balance WDV Depreciati Depreciatio
Value Days Amount 31.03.2024
on n

937.50 11,174.98 3.25 31-Mar-24 366.00 1,189.66 9,985.32

10,584.10 129,740.72 36.67 31-Mar-24 366.00 13,421.45 116,319.26
1,000.00 17,959.66 3.47 31-Mar-24 366.00 1,269.21 16,690.45

12,521.60 158,875.36 15,880.32 142,995.04

2,300.65 24,990.89 7.98 31-Mar-24 366.00 2,919.46 22,071.43
2,348.65 33,775.73 8.14 31-Mar-24 366.00 2,980.93 30,794.80
1,914.05 35,557.17 6.64 31-Mar-24 366.00 2,429.33 33,127.84
600.00 11,204.42 2.08 31-Mar-24 366.00 761.53 10,442.89
2,025.00 38,208.15 7.02 31-Mar-24 366.00 2,570.15 35,638.00
1,574.14 29,739.47 5.46 31-Mar-24 366.00 1,997.92 27,741.55
1,574.14 29,739.47 5.46 31-Mar-24 366.00 1,997.92 27,741.55
1,574.14 29,739.47 5.46 31-Mar-24 366.00 1,997.92 27,741.55
2,693.22 51,171.22 9.34 31-Mar-24 172.00 1,606.40 49,564.82
461.00 8,759.00 1.60 31-Mar-24 164.00 262.18 8,496.82

17,065.00 292,884.98 19,523.72 273,361.26

29,586.60 451,760.34 35,404.04 416,356.30
 Total
5% of Gross WDV as on
Value 31.03.202
4
937.50 10,922.82
10,584.10 126,903.36
1,000.00 17,690.45

12,521.60 155,516.64
2,300.65 24,372.08
2,348.65 33,143.45
1,914.05 35,041.89
600.00 11,042.89
2,025.00 37,663.00
1,574.14 29,315.69
1,574.14 29,315.69
1,574.14 29,315.69
2,693.22 52,258.04
461.00 8,957.82

17,065.00 290,426.26
29,586.60 445,942.90
Calculation of Depreciation as per New Co's Act 2013
Computer
D
Useful Life - 3 Years
a
t
e

o
f Dep.
Dep. Utilized
Sl. Date of WDV as on Charged as Addition
Value as on
No. P Purchase 31.03.2023 on and date Amount
31.03.2023
u of Addition
r
c
1 h 30-Sep-17 32,584.00 30,954.80 1,629.20 30-Sep-20
2 a 19-Nov-18 14,661.00 13,927.95 733.05 19-Nov-21
s
3 e 10-Jul-19 27,457.64 26,084.76 1,372.88 10-Jul-22
4 12-Nov-20 18,305.00 13,800.69 4,504.31 31-Mar-23
5 24-Jun-21 19,530.00 10,930.63 8,599.37 31-Mar-23
6 28-Feb-23 230,209.33 6,185.83 224,023.50 31-Mar-23

342,746.97 101,884.65 240,862.32 -

5,168.55 10,297.57 15,466.12 17,117.88

1,677.45 1,677.45 12,983.55
30,101.42
 No. of years Last Date of
Total No of 5% of Gross
Sale/Adjustmen depreciation Depreciation to Balance year
Days balance Value
t Amount charged be charged

3y, 0 m, 0d 1,097 30-Sep-20 0y, 0m, 0d 0 1,629.20

3y, 0 m, 0d 1,097 19-Nov-21 0y, 0m, 0d 0 733.05
3y, 0 m, 0d 1,097 10-Jul-22 0y, 0m, 0d 0 1,372.88
2y, 4 m, 19d 1,097 13-Nov-23 0y, 7m, 13d 227 915.25
1y, 9 m, 7d 1,097 24-Jun-24 1y, 2m, 24d 451 976.50
0y, 1 m, 3d 1,097 28-Feb-26 2y, 10m, 28d 1065 11,510.47

- 17,137.35

30,954.80 0 30,954.80
10,966.99 2960.96 13,927.95
15,031.09 8681.634 23,712.73
2223.347032 5806.384 8,029.73
4761.336 4,761.34
 Per day Date of No of Depreciation WDV as on 5% of Gross
Balance WDV
Depreciation Depreciation Days Amount 31.03.2024 Value

- 30-Sep-20 0 - - 1,629.20
- 19-Nov-21 0 - - 733.05
0.00 10-Jul-22 0 - 0.00 1,372.88
3,589.06 15.81 13-Nov-23 227 3,589.06 - 915.25
7,622.87 16.90 31-Mar-24 366 6,186.19 1,436.68 976.50
212,513.03 199.54 31-Mar-24 366 73,032.65 139,480.39 11,510.47

223,724.97 82,807.90 140,917.07 17,137.35

 Total WDV as
on 31.03.2024

1,629.20
733.05
1,372.88
915.25
2,413.18
150,990.85

158,054.42
Calculation of Depreciation as per New Co's Act 2013
Furniture and Fittings
Useful Life - 10 Years

Dep.
Dep. Utilized
Sl. Date of WDV as on Charged as Addition
Year Value as on
No. Purchase 31.03.2023 on and date Amount
31.03.2023
of Addition

1 ### 25,000.00 12,515.48 12,484.52 ###

2 ### 23,350.00 11,537.64 11,812.36 ###
3 5-Feb-18 49,100.00 24,018.50 25,081.50 ###
4 ### 32,188.00 14,627.83 17,560.17 ###
5 ### 16,144.00 7,311.44 8,832.56 ###
6 ### 22,800.00 3,505.22 19,294.78 ###
7 ### 6,000.00 855.31 5,144.69 ###
8 ### 95,490.00 347.76 95,142.24 ###
9 ### 45,000.00 ### 45,000.00

315,072.00 74,719.18 195,352.82 45,000.00

643.83 2,373.03 3,016.86 21,983.14

449.48 2,216.42 2,665.90 20,684.10
702.48 4,660.65 5,363.13 43,736.87
2,394.71 2,394.71 29,793.29
1,175.88 1,175.88 14,968.12
214.33 214.33 2,803.67
133,969.20
 Last Date of Total
No. of years
Depreciation No of 5% of Gross
Sale/Adjustme depreciation Balance year Balance WDV
to be Days Value
nt Amount charged
charged balance

5 y, 3 m, 8 d 3,653.00 23-Dec-27 4 y, 8 m, 22 d 1728 1,250.00 11,234.52

5 y, 2 m, 14 d 3,653.00 17-Jan-28 4 y, 9 m, 17 d 1753 1,167.50 10,644.86
5 y, 1 m, 26 d 3,653.00 5-Feb-28 4 y, 10 m, 5 d 1772 2,455.00 22,626.50
4 y, 9 m, 13 d 3,653.00 17-Jun-28 5 y, 2 m, 17 d 1905 1,609.40 15,950.77
4 y, 9 m, 7 d 3,653.00 23-Jun-28 5 y, 2 m, 23 d 1911 807.20 8,025.36
1 y, 7 m, 14 d 3,653.00 17-Aug-31 8 y, 4 m, 17 d 3061 1,140.00 18,154.78
1 y, 6 m, 2 d 3,653.00 29-Sep-31 8 y, 5 m, 29 d 3104 300.00 4,844.69
0 y, 0 m, 14 d 3,653.00 16-Mar-33 9 y, 11 m, 13 d 3638 4,774.50 90,367.74
0 y, 0 m, 0 d 3,653.00 17-May-33 9 y, 11 m, 29 d 3652 2,250.00 42,750.00

- 15,753.60 224,599.22

7,769.42 2,373.03 10,142.45

7,104.80 2,216.42 9,321.22
14,697.20 4,660.65 19,357.85
8,515.45 3,056.19 11,571.64
4,245.76 1,532.84 5,778.60
1,340.41 1,340.41
285.62 285.62
Per day Date of No
WDV as on 5% of Gross Total WDV as
Depreci Depreciati of Depreciatio
31.03.2024 Value on 31.03.2024
ation on Days n Amount

6.50 31-Mar-24 366 2,379.53 8,854.98 1,250.00 10,104.98

6.07 31-Mar-24 366 2,222.49 8,422.38 1,167.50 9,589.88
12.77 31-Mar-24 366 4,673.42 17,953.08 2,455.00 20,408.08
8.37 31-Mar-24 366 3,064.56 12,886.21 1,609.40 14,495.61
4.20 31-Mar-24 366 1,537.04 6,488.32 807.20 7,295.52
5.93 31-Mar-24 366 2,170.75 15,984.04 1,140.00 17,124.04
1.56 31-Mar-24 366 571.25 4,273.44 300.00 4,573.44
24.84 31-Mar-24 366 9,091.42 81,276.32 4,774.50 86,050.82
11.71 31-Mar-24 318 3,722.48 39,027.52 2,250.00 41,277.52

29,432.93 195,166.29 15,753.60 210,919.89

5
PEBCO INDUSTRIES LIMITED

DEPRECIATION CHART FOR THE FINANCIAL YEAR 2023-2024,

GROSS BLOCK DEPRECIATION NET BLOCK

Sl. PARTICULARS As on Addittion Sales or Up to Usefull As on For the AdjustmentAdjustment Up to As on
No. 01.04.2023 during Adjustment 31.03.2024 Life 01.04.2023 year as per 31.03.2024 31.03.2024
the year (Years) Schedule-II

1 Building ### ### 30 2,066,304.31 67,239.15 - ### ###

2 Crane 42,000.00 42,000.00 15 39,339.28 560.72 - 39,900.00 2,100.00

3 Lease hold Land ### ### 1,428,800.00 112,800.00 - ### 376,000.00

4 Office Equipment 194,989.00 28,764.00 223,753.00 5 185,239.55 4,765.46 190,005.01 33,747.99

5 Demo Vehicle 518,369.00 79,080.00 597,449.00 8 190,867.98 63,755.95 254,623.93 342,825.07

6 Computer 445,891.88 - 445,891.88 3 386,511.77 19,566.11 406,077.88 39,814.00

7 Furniture & Fixture 456,813.00 - 456,813.00 10 176,354.32 43,485.80 219,840.13 236,972.87

-

### ### - ### ### ### - - ### ###

GROSS BLOCK DEPRECIATION NET BLOCK

Sl. PARTICULARS As on Addittion Sales or Up to Usefull As on For the AdjustmentAdjustment Up to As on
No. 01.04.2023 during Adjustment 31.03.2024 Life 01.04.2023 year as per 31.03.2024 31.03.2024
the year (Years) Schedule-II

1 Workshop Equipments 528,647.49 63,084.44 591,731.93 15 110,384.99 35,404.04 - 145,789.03 445,942.90

2 Computer 342,746.97 - 342,746.97 3 101,884.65 82,807.90 184,692.55 158,054.42

3 furniture & Fixture 270,072.00 45,000.00 315,072.00 10 74,719.18 29,432.93 104,152.11 210,919.89
 ### ### - ### 286,988.83 ### - - 434,633.69 814,917.21

Total ### 215,928.44 - ### 4,760,406.04 459,818.07 - - ### ###

GROSS BLOCK DEPRECIATION NET BLOCK

Sl. PARTICULARS As on Addittion Sales or Up to Usefull As on For the AdjustmentAdjustment Up to As on
No. 01.04.2023 during Adjustment 31.03.2024 Life 01.04.2023 year as per 31.03.2024 31.03.2024
the year (Years) Schedule-II

1 Building ### - - ### 30 2,066,304.31 67,239.15 - - ### ###

2 Crane 42,000.00 - - 42,000.00 15 39,339.28 560.72 - - 39,900.00 2,100.00

3 Lease hold Land ### - - ### 1,428,800.00 112,800.00 - - ### 376,000.00

4 Office Equipment 723,636.49 91,848.44 - 815,484.93 5 295,624.54 40,169.50 - - 335,794.05 479,690.88

5 Demo Vehicle 518,369.00 79,080.00 - 597,449.00 8 190,867.98 63,755.95 - - 254,623.93 342,825.07

6 Computer 788,638.85 - - 788,638.85 3 488,396.42 102,374.01 - - 590,770.43 197,868.42

7 Furniture & Fixture 726,885.00 45,000.00 - 771,885.00 10 251,073.50 72,918.74 - - 323,992.24 447,892.76
-

### ### - ### ### ### - - ### ###

- - - - - - - - -
T BLOCK
As on
31.03.2023

###

2,660.72

488,800.00

9,749.45

327,501.02

59,380.11

280,458.68

###

T BLOCK
As on
31.03.2023

418,262.50

240,862.32

195,352.82
 854,477.63

###

T BLOCK
As on
31.03.2023

###

2,660.72

488,800.00

428,011.95

327,501.02

300,242.43

475,811.50

###