KRISONS ELECTRONIC SYSTEMS LIMITED
We have audited the attached Balance Sheet of M/s. KRISONS ELECTRONIC
SYSTEMS LIMITED as at 31.3.1996 and the Profit & loss account for the year
ending 31.3.1996, annexed thereto, and report that :
a) We have obtained all the information and explanations which to the best
of our knowledge and belief were necessary for the purposes of our audit.
b) In our opinion, proper books of account as required by law have been
kept by the company, so far as appears from our examination of the books
and proper returns adequate for the purpose of our audit have been received
from the branches not visited by us.
c) The Balance Sheet and the Profit and Loss Account referred to in this
report are in agreement with the books of account.
d) In our opinion and to the best of our information and according to the
explanations given to us, the annexed accounts read together with the
Accounting policies and notes thereon and subject to the consequential
impact on the results for the year of (i) note no. 11, regarding non
provision of interest on secured loans amounting to Rs. 1,10,03,601/- (ii)
note no. 14 regarding gratuity liability not ascertained and (ii) note no.
15 regarding non provision for doubtful debts amounting to Rs. 14,23 ,432/-
, give the information required by The Companies Act, 1956 in the manner so
required and give a true and fair view :-
i) in so far as it relates to the Balance Sheet, of the state of affairs of
the company as at 31.3.1996, and
ii) in so far as it relates to the Profit & Loss Account of the loss of the
company for the year ending 31 .3.1996.
for GUPTA & JHUNJHUNWALA
PLACE : NEW DELHI,
DATED : 26th August, 1996.
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