Rights Attached to Equity Shares t
-The company has only one class of shares I.e. Equity Shares hawing par value of Rs 10/- per share, Each equity shareholder Is entitled to one vote per share.
- Each Shareholder is eligible to receive dividend, if distributed and in the event of liquidation of the Company, a shareholder is entitled to receive remaining assets of the Company, after distribution of all preferential dues In proportion to the number of equity shares held by the shareholders.
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19. Contingent Liabilities not provided for:
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RS. IN LAKHS
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31/Mar/2S
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31/Mar/24
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Income Tax demand in dispute
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2,97
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2.97
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20. Retirement Benefit;
Liability for payment of gratuity and P,F is not required to be made since the provisions of Payment of Gratuity Act and Profident Fund Act does not apply to this Company.
21. Employee Benefit Expenses;
Employee Benefit Expenses includes bonus of Rs. 0.32 Lakhs (Previous year Rs, 0.29),
22. Segment Reporting :
The Company's present business activity falls within one segment only. Hence, no separate Segment Information is being disclosed,
26. Deferred Tax Accounting :
In the absence of deductible temporary difference, unused tax credits and any unused tax losses as on the end of the accounting period no deferred tax assets has been recognised.
27. Depredation has been charged on the composite cost of Land and Building, the value of which could not be segregated,
a) The following Ratios were not applicable to the Company during the years ending 31.03.2U25 and 31.u3.2u24-
- Debt Equity Ratio and Debt Service Coverage Ratio as there are no Debts.
- Inventory Turnover Ratio, Trade Receivables Turnover Ratio, Trade Payables Turnover Ratio, Net Capital Turnover Ratio as there was no Inventory/Sales/Purchases,
b) The following are the reasons for change in the Ratios more than 25%:
- The Current Ratio has increased in the Current Year on accout of increase in Current Assets.
- Net Profit Ratio (%), Return on Equity Ratio (%), Return on Capital Employed (%) and Return on Investment (%) have increased in the Current Year compared to Previous Year on account of higher profits during Current Year,
30, The Company has no amounts due to suppliers under the Micro, Small & Medium Enterprises as defined under the Micro, Small & Medium Enterprises Development Act, 2006 (MSMED) as at 31.03.2025. Hence, no additional disclosure have been made, The information regarding Micro, Small and Medium Enterprises has been determined to the extent such parties have been identified on the basis of information received by the Company.
31, Previous years' figures have been regrouped and rearranged, wherever necessary.
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