Interest income is unusually high on account of high
amount of fixed deposits in cash and bank balances account
head. There has been a 33% (approx.) growth in sales and
accordingly, the closing cash and bank balance for operational
purposes can be considered at 1.33 times the opening balance,
that is, at INR 9.2 million. The balance INR 158.5 million is
conceptually considered as Investments. Interest income on
INR 9.2 million will be marginal and hence for practical
purposes we shall consider entire Interest income as nonoperational