Ayush has already answered the more seemingly clear answers like Interest/Scrap and Depreciation
I would want to highlight few other issues to you.
1). Regarding Balance Sheet Filing on 3rd April - No Finance Guy takes an off on 1st April. Many companies (and unlisted one’s too, finalise financials in first week after month end). Infact if you have established processes of monthly closing, and good ERP systems it is not difficult to finalise financials on 1st of the month itself. I can say that with experience, as I have been in the field of account finalisation/audit for more than 6 years now and have seen accounts being finalised on 1st itself across major companies. Its just a matter of discipline/good systems/experienced accounts personnel. Moreover, date of signing is not something to bicker on (In India all financial documents are back dated, even Bank documents – you will find this issue even in the best corporate governance wala company)
)- - - ALso there is a concept of hard-close audit (Auditors dont check everything on the last date. Personal feeling - you are reading too much into this
2). Last year there was a major cconfusion on XBRL Filing with MCA. Chain of events being :
)-- For FY-2012 MCA had permitted first time filing of financials in XBRL mode at a much later date (if I remeber right, it was Dec/Jan) (due to lack of XBRL Training, new software, issues with MCA site etc).
)— MCA failed to provide new dates for FY 2013, and info on their site was crap (in FY2013 they were mentioning deadline dates of Year 2012)
I personally wrote to MCA (on behalf pf my company) asking clarity on submitting financials and they themselves were not clear on date of filing return. May be we can give Kitex benefit for this aspect. Infact a lot of companies faced issue with ROC Filing in 2012-13 due to the shift to XBRL.
)-- EPFO Default is different from dispute. A minor delay can always happen (Wat if the person filing EPF Returns fall’s sick/there is a problem with Bank Site).I am citing issues, I face daily in my company.
Moreover, there can be a dispute with EPF Authorities on policy issue(if Auditor has clearly mentioned this in the Audit Report, then it is not a red flag. Just observe disclosures in Financials)
While I really appreciate your data digging (and some observations were excellent), I would like to point out humbly that, some of the issues were too suspicious. While doing forensic audit, we must not forget business realities/day to day issues.
Please let me know if you find any other grey area