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Groarc Industries India 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.) 18.56 Cr. P/BV 0.48 Book Value (Rs.) 19.05
52 Week High/Low (Rs.) 16/6 FV/ML 10/1 P/E(X) 21.34
Bookclosure 30/09/2024 EPS (Rs.) 0.43 Div Yield (%) 0.00
Year End :2024-03 

(27) Provisions, Contingent liabilities and Contingent Assets

Provisions are recognized for liabilities that can be measured only by using a substantial Degree of
estimation, if

a) The Company has a present obligation as a result of a past event.

b) A probable outflow of resource is expected to settle the obligation; and

c) The amount of the obligation can be reliably estimated.

Contingent liability is disclosed in case of:

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

b) A present obligation when no reliable estimate is possible; and

c) A possible obligation arising from past events where the probability of outflow of resources is not
remote.

Contingent Assets are neither recognized, nor disclosed. Provisions, Contingent Liabilities and
Contingent Assets are reviewed at each Balance Sheet Date.

(28) Previous year figures:

The Schedule III to the Companies Act 2013 has become effective from 1st April, 2014 for the
preparation of Financial Statements. This has significantly impacted the disclosures and presentations
made in the Financial Statements. Previous year's figures have been regrouped / reclassified wherever
necessary to correspond with the current year's classification / disclosures.

As per our Report of even date annexed
For Venkat and Rangaa LLP
Chartered Accountants
FRN: 0004597S

Sd/-

S MOHAN RAAJAN

Partner

M.No. 206393

Place: Chennai
Date: 30.05.2024


 
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