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You can view the entire text of Notes to accounts of the company for the latest year

BSE: 539435ISIN: INE201C01012INDUSTRY: Finance & Investments

BSE   ` 26.25   Open: 26.90   Today's Range 24.75
26.90
+1.50 (+ 5.71 %) Prev Close: 24.75 52 Week Range 22.20
46.40
Year End :2025-03 

xv. Provisions, contingent liabilities and contingent assets
Provisions are recognised only when:

(i) an entity has a present obligation (legal or constructive) as a result of a past event: and

(ii) it is probable that an outflow of resources embodying economic benefits will be required
to settle the obligation: and

«. (iii) a reliable estimate can be made of the amount of the obligation

Provision is measured using the cash flows estimated to settle the present obligation and when the effect of time value of money is
material, the carrying amount of the provision is the present value of those cash flows. Reimbursement expected in respect of
expenditure required to settle a provision is recognised only when it is virtually certain that the reimbursement will be received.
Contingent liability is disclosed in case of:

(i) a present obligation arising from past events, when it is not probable that an outflow of
resources will be required to settle the obligation; and

(ii) a present obligation arising from past events, when no reliable estimate is possible.

Contingent assets are disclosed where an inflow of economic benefits is probable. Provisions, contingent liabilities and contingent
assets are reviewed at each Balance Sheet date.

Where the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under
such contract, the present obligation under the contract is recognised and measured as a provision.

Contingent assets are not recognised in the financial statements.

xvii Statement of Cash Flows

Statement of Cash Flows is prepared segregating the cash flows into operating, investing and financing activities. Cash flow from
operating activities is reported using indirect method adjusting the net profit for the effects of:

i. changes during the period in operating receivables and payables transactions of a noncash nature:

ii. non-cash items such as depreciation, provisions, deferred taxes, unrealised foreign currency gains and losses, and undistributed
profits of associates and joint ventures; and

iii. all other items for which the cash effects are investing or financing cash flows

Cash and cash equivalents (including bank balances) shown in the Statement of Cash Flows exclude items which are not available for
general use as on the date of Balance Sheet

d) The Company has only one class of equity share having par value of Re 10/- per share. Each holder of Equity share is entitled to one vote per share.The
company declares and pays dividend In Indian Rupees. In the event of liquidation of the company, the holder of equity shares will be entitled to receive
remaining assets of the Company after distribution of all preferential amounts. The Distribution will be In proportion to the number of equity share held by
the shareholders.

e) The company has allotted 37,50,100 fully paid-up bonus shares of Face Value Rs. 10/- each pursuant to the Extra-Ordinary General Meeting held on
February 10,2025 of one equity share for every one equity share held as approved by the shareholders.The bonus shares were issued by capitalisation of a
sum not exceeding Rs. 3,75,01,000 from securities premium account and free reserves. The bonus shares once allotted shall rank pari passu in all respects
and carry the same rights as the existing equity share holders and shall be entitled to participate In full. In any dividend and corporate action, recommended
and declared after the new equity shares are allotted.

1 Securities premium

This Reserve represents the amount received In excess of face value of the equity shares. The reserve can be utilised only for the purposes outlined under
provisions of the Companies Act, 2013.

2 Statutory reserve

Statutory Reserve Is created as per the terms of section 45-IC[l) of the Reserve Bank of India Act, 1934. It requires every non banking finance institution
which is a Company to create a reserve fund and transfer therein a sum not less than twenty percent of its net profit every year as disclosed in the statement
of profit and loss before any dividend is declared. The Company has appropriated 20% of the Profit After Tax to the fund for the year.

3 General reserve

Under the erstwhile Companies Act 1956, general reserve was created through an annual transfer of profit for the period at a specified percentage in
accordance with applicable regulations. After the introduction of Companies Act 2013, the requirement to mandatorily transfer a specified percentage of the
net profit to general reserve has been withdrawn. However, the amount previously transferred to the general reserve can be utilised only in accordance with
the specific requirements of the Companies Act, 2013.

4 Retained earnings

This reserve represents the cumulative profits of the Company, less any transfers to Statutory Reserve, General Reserve, Dividend distribution and Loan Loss
Appropriations made during the year.