Rights, preferences and restrictions attached to shares:
Equity Shares: The company has one class of equity shares having a par value of Rs.10 per share. Each shareholder is eligible for one vote per share held. The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting , Except in case of Interim Dividen. In the event of Liquidation, the equity shareholders are eligible to recive the remaining assests of the company after distribution of all preferential amounts, in proportion to their shareholding.
The sensitivity analysis have been determined based on reasonably possible changes of the respective assumptions occurring at the end of the reporting period, while holding all other assumptions constant.
The sensitivity analysis presented above may not be representative of the actual change in the projected benefit obligation as it is unlikely that the change in assumptions would occur in isolation of one another as some of the assumptions may be correlated.
Furthermore, in presenting the above sensitivity analysis, the present value of the projected benefit obligation has been calculated using the projected unit credit method at the end of the reporting period, which is the same method as applied in calculating the projected benefit obligation as recognised in the balance sheet.
There was no change in the methods and assumptions used in preparing the sensitivity analysis from prior years.
2 Liability in respect of Superannuation Benefits extended to eligible employees is contributed by the Company to Life Insurance Corporation of India against a Master P olicy @ 15% of the Basic Salary of all the eligible employees.
3 The Company's contribution '. 31.87 Lakh (P.Y. '. 29.60 Lakh) paid / payable for the year to Provident Fund is charged to the Statement of Profit and Loss.
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Note 32. Contingent Liabilities and Capital Commitments: (inr in Lakhs)
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Sr.
No.
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PARTICULARS
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As at March 31
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2025
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2024
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A
I.
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Contingent Liabilities (to the extent not provided for) Claims against the company not acknowledged as debts
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|
-
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ii.
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Disputed Excise, Service Tax and Goods and Service Tax Liability
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-
|
-
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Total
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-
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-
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B
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Guarantees issued by Banks to third parties on behalf of the Company
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66.84
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250.43
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C
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Commitments
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|
|
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Property, Plant and Equipment
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|
|
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Plant and Equipment (net of advances)
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24.50
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-
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Note 34. Segment Reporting As per IND AS 108 on “Operating Segments”
The segment information is presented under the Notes forming part of the Consolidated Financial Statements as required under the Ind AS 108 on "Operating Segments".
Note 42. The Balances of the most of the Debtors, Creditors and Loans and Deposits of the Company are confirmed periodically.
Note 43. Disclosure
(I) The company does not have any Benami property, where any proceeding has been initiated or pending against the company for holding any Benami property.
(ii) The company has not availed any facility from bank against security of current assets and hence there no requirement to submit quarterly returns and statement of current assets
(iii) The company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.
(iv) The company have not traded or invested in Crypto currency or Virtual Currency during the period/year.
(v) The company have not advanced or loaned or invested funds to any other person(s) or entity (ies), including foreign entities (Intermediaries) with the understanding that the Intermediary shall:
(a) Directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or
(b) Provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries,
(vi) The company have not received any fund from any person(s) or entity (ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the company shall:
(a) Directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or
(b) Provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries,
(vii) The company has no such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961.
(viii) The company is not declared as wilful defaulter by any bank or financial Institution or other lender
(ix) There is no Scheme of Arrangements approved by the Competent Authority in terms of sections 230 to 237of the Companies Act, 2013
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