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Dharni Capital Services 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.) 104.91 Cr. P/BV 5.48 Book Value (Rs.) 9.41
52 Week High/Low (Rs.) 52/42 FV/ML 1/3000 P/E(X) 27.23
Bookclosure 23/09/2024 EPS (Rs.) 1.89 Div Yield (%) 0.00
Year End :2024-03 

j) Provisions and Contingent Liabilities

Provisions are recognised when the company has a present obligation (legal or

constructive) as a result of a past event and 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 measured at the best estimate of the expenditure required to settle the present obligation at the Balance Sheet date. If the effect of the time value of money is material, provisions are determined by discounting the expected future cash flows specific to the liability, using a current pre-tax rate that reflects the current market assessment of the time value of money and risks specific to the obligation. The unwinding of the discount is recognised as finance cost.

Contingent liabilities are disclosed in the notes to the financial statements when there is a possible obligation arising from past events, the existence of which will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the company or a present obligation that arises from past events where it is either not probable that an outflow of resources will be required to settle the obligation or a reliable estimate of the amount cannot be made.

Provisions and Contingent Liabilities are reviewed at each Balance Sheet date and adjusted to reflect the best estimates.

k) Segment Information

i) The Company provides Financial and Management Consulting Services.

l) Related Party Disclosures

a) Individuals having control and relatives

- Preeti Saraogi (Director) Key Managerial Person

- Hemant Dharnidharka (Director) Key Managerial Person

- Pramod Dharnidharka CFO

- Pramod Dharnidharka HUF HUF of Father of one of the Director

- Khushboo Kanodia Sister of one of the Director

- Disha Jain Company Secretary

- Antima Kataria Company Secretary

- Payal Mohta Sister of one of the Director

- Vinay Agarwal Independent Director

29 Amounts in paises have been rounded off to the nearest Rupee lakhs (presented along with two decimals.)

Place: Bangalore As per our report of even date

Date: 10.05.2024 For B S D & Co.,

Chartered Accountants

For and on behalf of Dharni Capital Services Ltd Firm Regn No: 000312S

Sd/- Sd/- Sd/- Sd/- Sd/-

Hemant Dharnidharka Preeti Saraogi Pramod Kumar Antima Kataria Rishav Saraf

Director Director Dharnidharka Company Secretary Partner

DIN: 07190229 DIN: 07339758 CFO MN: A53005 Membership No: 230591

UDIN: 24230591BKACYX7017

 
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