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Divyashakti 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.) 66.80 Cr. P/BV 0.34 Book Value (Rs.) 192.67
52 Week High/Low (Rs.) 83/60 FV/ML 10/1 P/E(X) 26.35
Bookclosure 23/09/2024 EPS (Rs.) 2.47 Div Yield (%) 3.07
Year End :2024-03 

15. Provisions

A provision is recognized when the company has a present obligation as a result of past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. Provisions are not discounted to their present value and are determined based on the best estimate required to settle the obligation at the reporting date. These estimates are reviewed at each reporting date and adjusted to reflect the current best estimates.

3.02 The Company has entered into sale agreement for the purchase of office premises at Ameerpet, Hyderabad with M/s N.V.Rattaiah & Co, at a sale price of Rs.28,42,278/- on 2nd April, 1993. The Conveyance deed has not yet been executed.

3.03 Confirmation letters have been sent in respect of sundry debtors/creditors and loans and advances. In view of all confirmations not having been received, the balances are subject to reconciliation and adjustments if any.

3.04 The information as required to be disclosed under the Micro, Small and Medium Enterprises Development Act, 2006 has been determined to the extent such parties have been identified on the basis of information available with the company, regarding the status of registration of such vendor under the said Act, as per the intimation received from them on the request made by the company. Consequently the amount payable to such parties during the year is Rs.222 lakhs and the outstanding is not overdue for a period beyond 45 days from day of acceptance u/s 43b(h).

3.12 Figures in the Balance Sheet and Statement of Profit and Loss have been rounded off to the nearest rupee.

3.13 Previous year figures have been regrouped and reclassified wherever necessary.

3.14. Notes 1 to 24 and 3.01 to 3.14 form part of Balance Sheet and Statement of Profit and

Loss and have been authenticated.

For and on Behalf of the Board

Sd/- Sd/-

ANURADHA ANNE N.HARI HARA PRASAD

Director & Chief Financial Officer Managing Director

DIN:02802437 DIN:00354715

For PAVULURI & CO.,

Chartered Accountants Firm Reg. No. 012194S

Sd/- Sd/-

CA P ACHUTA RAMAIAH M.R.K.PRASAD

Partner Director

Membership No.203300 DIN: 01781225

Sd/-

PLACE : HYDERABAD, P.MOHAN KRISHNA

DATE : 22.05.2024. Director

DIN:02032808


 
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