Advise which of the following companies need to file its financial statements in XBRL format: Name of the Company Turnover for the year ended on 31st March, 2019 Nature of business Paid up capital as on 31st March, 2019

As per Rule 3 of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 following class of companies shall file their financial statements in XBRL: all companies listed with any Stock Exchange(s) in India and their Indian subsidiaries; or all companies having paid up capital of rupees five crore or above; all companies having turnover of rupees one hundred crore or above; or all Companies which are required to prepare their financial statement in accordance with companies (Indian Accounting standards) Rules, 2015. Provided that the companies in banking, insurance, non-banking financial and housing finance companies need not file financial statements under this rule. Hence, in the present case, conclusion is as under: Name of the Company Status Lamba Ltd. (Unlisted) Required to prepare, as its paid-up capital is rupees five crore. Simba Private Limited Required, as its turnover exceeds rupees hundred Crore. Toytru Ltd. (Listed) Required, as it is a Listed Company besides having its turnover as well as Paid up capital is above the prescribed threshold.