Earning Per Share[EPS]
Basic EPS is calculated by dividing the profit for the year attributable to equity holders of the company by the weighted average numbers of equity shares outstanding during the year.
Events After Reporting Period
There have been no events after reporting period that require adjustments / disclosures in these financial statements.
27 Concentration of NPAs.
i. Disclosures are made as per Ind AS financial statements except o therwise stated
29 Miscellaneous
a) Registration obtained from other financial sector regulators
During the current year and the previous year, the Company has not obtained any registration from other financial sector regulators.
b) Disclosure of Penalties imposed by RBI and other regulators
During the current year and the previous year, there are no penalties imposed by RBI and other regulators.
30 Borrowings From Banks
During the year under consideration Company has not taken any borrowings from banks and financial institutions.
(ii) Fair Value of Investment Property
During the year under consideration Company does not have any investment property.
(iii) Revaluation of Property , Plant and Equipment
During the year under consideration, the company has not revalued any of its Property , Plant and Equipment, as defined under rule 2 of Companies (Registered Valuers and Valuation) Rules, 2017.
(iv) Revaluation of Intangible Assets
During the year under consideration,the company has not revalued any of its intangible assets, as defined under rule 2 of Companies (Registered Valuers and Valuation) Rules, 2017.
(vii) Intangible Assets under Development
During the Year ,there were no Intangible Assets Under Development .
(viii
) Details of Benami Property Held
During the year under consideraiton, there were no proceedings intiated or pending against the company for holding and benami property under the Benami Transactions (Prohibition)Act, 1988.
(ix) Details of Borrowings from banks against current assets .
During the year under consideraiton, the Company has not borrowed from banks or financial institutions , on the basis of security of current assets.
(x) Willful Defaulter
The Company is not declared wilful defaulter by any bank or financial institution or other lender, in accordance with the guidelines issued by the Reserve Bank of India.
(xii) Registration of Charge
There are no creation of charge or satisfaction of charge pending with Registrar of Companies beyond the statutary period.
(xiii
) Compliance with Number of Layers of Companies
The company does not hold any layers of companies prescribed under clause (87) of section 2 of the Companies Act 2013 read with Companies (Restriction on number of Layers) Rules, 2017.
(xv) Compliance with Approved Scheme of Arrangements
During the year under consideration, There were no Scheme of Arrangements approved by the Competent Authority in terms of Section 230 to 237 of the Companies Act, 2013.
(xvi
) Utilization of Borrowed Funds and Share Premium
The Company is a NBFC Registered under section 45 IA of Reserve Bank of India Act,1934 and holds valid certificate of registration dated August 05,1999 and its principal business is to provide loans .
A The company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding (whether recorded in writing or otherwise) that the Intermediary shall :
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i Has not directly or indirectly lended or invested in other persons or entities identified in any manner whatsoever by or on behalf of the company (Ultimate Beneficiaries).
ii Has not provided any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.
B Where company has not received any fund from any person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding (whether recorded in writing or otherwise) that the company shall
i has not directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company (Ultimate Beneficiaries) or
ii has not provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries;
(xvii) Undisclosed Income
There were no undisclosed income that has been surrendered as income during the year in tax assessments under Income Tax Act, 1961.
(xviii) Corporate Social Responsibility
The Company (NBFC) is not covered under section 135 of the Companies Act , Hence CSR disclosures are not applicable.
(xix) Details of Crypto Currency or Virtual Currency
The Company has not traded or invested in crypto currency or virtual currency during the financial year.
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