L. Provision, Contingent liabilities, and contingent assets
Provisions involving a substantial degree of estimation in measurement are recognized when there is a present obligation as a result of past event and it is probable that there will be an outflow of resources. Contingent liabilities are not recognized but the same is disclosed in the financial statements. Contingent assets are neither recognized nor disclosed in the financial statements.
N. Foreign Currency Transaction
There are no such foreign currency transactions during the year.
O. C/F Value of Import Raw Materials: NIL
P. Expenditure in Foreign Currency: NIL
Q. Earning per Share: The Earning Per Share (AS-20) has been computed as under:
(a) Profit after tax (Rs.In Lakhs) Rs. 92.33/-
(b) Equity Share (In Number) No. 1009.46
(c) Nominal value of share Rs. 10 per share
(d) EPS Rs. 0.09/-
For, Rajesh J Shah & Assocites For And On Behalf Of The Board
Chartered Accountants For, RO Jewels Limited
FRN No:-108407W
Sd/- sd/- sd/-
Rajesh J Shah Shubham B. Shah Bharat R.Shah
(Partner) (Managing Director & CFO) (Whole Time Director
Mem. No.: 040268
Place: Ahmedabad Date:30.05.2024
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