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Jhandewalas Foods 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.) 58.94 Cr. P/BV 2.17 Book Value (Rs.) 20.44
52 Week High/Low (Rs.) 138/41 FV/ML 10/1000 P/E(X) 9.81
Bookclosure 25/05/2022 EPS (Rs.) 4.53 Div Yield (%) 0.00
Year End :2024-03 

10. Provisions, Contingent Liabilities and Contingent Assets:- (Ind-AS-29)

Provisions are recognized only when there is a present obligation as a result of past events and when a reliable estimate of the amount of the obligation can be made.

Contingent Liabilities is disclosed in Notes to the account for:-

(i) a possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity;

(ii) a present obligation that arises from past events but is not recognized because:

(a) it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or

(b) the amount of the obligation cannot be measured with sufficient reliability.

Contingent assets are not recognized in the financial statement since this may result in the recognition of the income that may never be realized.

General:

Except wherever stated, accounting policies are consistent with the generally accepted accounting principles and have been consistently applied.

(B) Notes on Financial Statements

1. As per information received from MSME - 1,creditorsare registered as per MSME Act out of which fiveparties amounting to Rs. 2,75,01,421.60/- is due more than 45 days. Liability for interest on the same has not been provided for.

2. Salaries includes directors remuneration on account of salary Rs. 12,00,000/- (Previous Year Rs.12,00,000 /-)

3. Trade receivables, Trade payables, Loans & Advances and Unsecured Loans have been taken at their book value subject to confirmation and reconciliation.

Details of Non Cash Transaction enter amongst related parties

The Company has squared up a portion of receivables from related parties, amounting to to Rs. 63116500.00 by way of agreement to transfer of Properties in Company's favor in lieu of due amount vide agreements dated 5thSeptember, 2019 and Rs. 73,36,000/-by way of an arbitration agreement dated 26th December, 2020. These properties have been included in Value of Fixed Assets of the Company but are yet to be registered in Company's favor. Out of these during the financial year 2023-24, the property located at Shop No. 350, 351, and 352, Saraogi Mansion, M.I. Road, Jaipur, was sold. The said property was transferred to the original owner, RenuKoolwal, at the same amount at which it was initially brought into the books through a written agreement.

Further, the Company has not charged depreciation on these properties. The Details of the properties held in the name of person other than company are as under:

Signature to notes 1 to 28

In terms of Our Separate Audit Report of Even Date Attached.

For Jain Chowdhary& Co. For Jhandewalas Foods Limited

Chartered Accountants CA Yogendra Kumar Lokanda

Partner Raakesh B Kulwal Jinko Devi Koolwal IrfanNaqvi

Membership No. 416484 Chairman & Managing Director Chief Financial Officer

Registration No. 113267W Director

Place:- Jaipur DIN : 00615150 DIN : 02531975 PAN - ABZPN5732G

Date:- 15-05-2024 UDIN:24416484BKEKRZ3853

As per our audit report of even date For and on behalf of the Board of Directors of

For Jain Chowdhary & Co. JHANDEWALAS FOODS LIMITED

Chartered Accountants (FRN: 113267W)

Raakesh B Kulwal Jinko Devi Koolwal

Managing Director Director

(DIN: 00615150) (DIN: 02531975)

Yogendra Kumar Lokanda Partner

Membership No. : 416484

Place : Jaipur Irfan Naqvi

Date:- 15.05.2024 Chief Financial Officer

UDIN:- 24416484BKEKRZ3853 (PAN: ABZPN5732G)


 
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