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Jauss Polymers Ltd. Notes to Accounts
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You can view the entire text of Notes to accounts of the company for the latest year
Market Cap. (Rs.) 2.37 Cr. P/BV 0.28 Book Value (Rs.) 18.59
52 Week High/Low (Rs.) 9/4 FV/ML 10/1 P/E(X) 0.00
Bookclosure 29/09/2023 EPS (Rs.) 0.00 Div Yield (%) 0.00
Year End :2015-03 
1. The holders of equity shares are entitled to receive dividend as declared from time to time and are entitled to voting rights proportionate to their shareholding at the meeting of shareholders.

2. Convertible Preference Shares are convertible into Equity Shares at par at the option of the shareholders and subject to the approval of the relevant authorities.

3. 10,00,000 equity shares of Rs. 10/- each issued during the year ended June 30, 2012 are subject to lock-in period of three years from the date of allotment as per SEBI Regulations, 2009.

                                             As at         As at

Particulars                                  31st March,   31st March,
                                             2015          2014
                                            (Rs.)          (Rs.)

4. Contingent liabilities and commitments (to the extent not provided for)

(a) Claims against the Company
not acknowledged as debt                      NIL            NIL
(b) Estimated amount of contracts remaining to be executed on capital

account and not provided for (Net of advance) - 1,305,780

5. The Company has not received the required information from suppliers requiring their status under the Micro Small and Medium Enterprises Development Act 2006. Hence disclosures if any relating to amounts unpaid at the year-end together with interest paid/payable as required under the Act has not been made.

6. The operations of Company pre-dominantly consist of one segment i.e. Job Work and sale of PET jars / bottles and caps. Therefore, segment wise reporting as per AS -17 "Segmental Reporting " is not required.

7. Based on an overall assessment of the fixed assets, in the opinion of the management there is no impairment of cash generating assets during the year in terms of AS-28 'Impairment of Assets'.

8. In the opinion of Board and to the best of their knowledge, value on realisation of assets, other than fixed assets in the ordinary course of business shall not be less than the amount at which they are stated in the balance sheet (except expressly disclosed elsewhere in the notes) and provision for all known liabilities has been made and contingent liabilities disclosed properly.

9. Disclosure of Employee Benefits defined in AS-15 (Revised) is as follows:

a) Defined Contribution Plan :(i) Employer's contribution to provident fund paid Rs. 4,64,221/- (previous year Rs. 1,91,260/ -) has been recognized as expense for the year.(ii) Employer's contribution to Employees State Insurance paid Rs. 1,81,228/- (previous year Rs. 96,326/-) has been recognized as expense for the year.

10. Related party disclosures:

Related party disclosures in accordance with the AS -18 on 'Related Party Disclosure' as prescribed by the Companies (Accounting Standards) Rules, 2006 are given as hereunder:

(i) Key Management Personnel and their relatives:

Mr. Upendra Datt Tripathi                        Managing  Director

Ms. Akshat Maheshwari                            CS

Mr. Ashok Kumar Singh                            CFO
Mr. D.S. Sethi (Ceased to exist as releated party w.e.f. 1 July,2013) Managing Director

Mr. D.S. Sethi, HUF (Ceased to exist as releated party w.e.f. 1 July,2013) HUF of Mr. D.S. Sethi

Mrs. Shelly Sethi (Ceased to exist as releated party w.e.f. 1 July,2013) Wife of Mr. D.S. Sethi

No Transaction with related parties during the year.

Note:- Related parties and their relationship are as identified by the management and relied upon by the auditors.

11. Balances standing to the account of some parties are subject to confirmation/ reconciliation and consequential adjustments if any, upon confirmation/ reconciliation. However , management have the view that same would not having any material impact ; if any.

12. Provision for Income-Tax has been made as per the normal provisions of Income-tax Act,1961.

13. The previous year's figures are for nine months and the current period figures are for twelve months, and are therefore not comparable

14. Previous year figures have been reclassified/ regrouped to confirm to this years' classification. Previous year figures have been rounded off to the nearest rupee.


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