NOTE 1 EARNING PER SHARE

The Company has calculated earning per share in accordance with Standard 20 (AS-20) issued by the Institute of Chartered Accountant of India and accordingly the net Profit of Rs. 910124.15 (brvious year Profit of Rs. 633626.45) is Divided by 3045000 (brvious year 3045000 weighted average number of Equity Share for Calculating basic earning per Share.

NOTE 2 BUSSINESS SEGEMENT

The company is dealing in one business segment and from single geographical location therefore there is no reportable bussiness or geographical segment.

NOTE 3 OTHERNOTES

In the Opinion of the Board, the current assets, loans & advances are approximately of the value stated, if realized in the normal course of business . The provision for known liabilities is adequate & not in excess of amount considered reasonably necessarily.

NOTE 4 REGROUPING OF FIGURES

Previous year figures have been regrouped wherever it is necessary to make the figures comparable with those of current year.

NOTE 5 NOTE REGARDING PAYABLES & RECIEVABLES

Unsecured Loans, Loans & Advances are unconfirmed and subject to reconciliation/adjustment.

NOTE 6  MICRO SMALL AND MEDIUM ENTERPRISES DEVELOPMENT ACT 2006

Company has not received intimation from supplier regarding the status under Micro Small & Medium Enterprises Development Act 2006 and hence disclosure, if any, relating to amounts unpaid as at the year end together with the interest paid/payable as required under he said Act have not been given.

NOTE 7 VALUATION OF GRATUITY

No provision for Gratuity has been made as Gratuity Act is not applicable.

FOR EMERALD LEASING FINANCE & INVESTMENT COMPANY LTD.

Sd/- (KIRAN AGGARWAL)

DIRECTOR

Sd/- (SANJAY AGGARWAL)

MANAGING DIRECTOR

Sd/- (AMARJEET KAUR)

COMPANY SECRETARY

Sd/- (SHEETAL KAPOOR)

 CHIEF FINANCIAL OFFICER