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Carysil 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.) 2633.19 Cr. P/BV 8.68 Book Value (Rs.) 113.14
52 Week High/Low (Rs.) 1151/518 FV/ML 2/1 P/E(X) 50.23
Bookclosure 28/09/2023 EPS (Rs.) 19.55 Div Yield (%) 0.20
Year End :2023-03 

Provisions and contingent liabilities

The Company creates a provision when
there is present obligation, legal or
constructive, as a result of past events that
probably requires an outflow of resources
and a reliable estimate can be made of the
amount of obligation.

Disclosure of contingent liability is made

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
embodying economic benefits will be
required to settle or a reliable estimate of
amount cannot be made. Contingent assets
are neither recognised nor disclosed in the
financial statements.

q. Borrowing costs

Borrowing costs consist of interest and
other costs that the Company incurs in
connection with the borrowing of funds.
Also, the effective interest rate amortisation
is included in finance costs. Borrowing
costs relating to acquisition, construction
or production of a qualifying asset which
takes substantial period of time to get ready
for its intended use are added to the cost of
such asset to the extent they relate to the
period till such assets are ready to be put to
use. All other borrowing costs are expensed
in the statement of profit and loss in the
period in which they occur.

r. Impairment of non financial assets

As at each reporting date, the Company
assesses whether there is an indication
that a non-financial asset may be impaired
and also whether there is an indication of
reversal of impairment loss recognised in
the previous periods. If any indication exists,
or when annual impairment testing for an
asset is required, the Company determines
the recoverable amount and impairment
loss is recognised when the carrying
amount of an asset exceeds its recoverable
amount. If the amount of impairment loss
subsequently decreases and the decrease
can be related objectively to an event occurring after
the impairment was recognised, then the previously
recognised impairment loss is reversed through the
statement of profit and loss.

s. Taxation

Income tax expense comprises current
tax expense and the deferred tax during
the year. Current and deferred taxes are

recognised in the statement of profit and
loss, except when they relate to items that
are recognised in other comprehensive
income or directly in equity, in which
case, the current and deferred tax are also
recognised in other comprehensive income
or directly in equity, respectively.

Current income tax is recognised based
on the estimated tax liability computed
after taking credit for allowances and
exemptions in accordance with the Income
Tax Act, 1961. Current income tax assets
and liabilities are measured at the amount
expected to be recovered from or paid to the
taxation authorities. The tax rates and tax
laws used to compute the amount are those
that are enacted or substantively enacted,
at the reporting date.

Deferred tax is recognised on temporary
differences between the carrying amounts
of assets and liabilities in the financial
statements and the corresponding tax
bases used in the computation of taxable
profit.

Deferred tax liabilities are generally
recognised for all taxable temporary
differences. Deferred tax assets are
recognised for unused tax losses, unused
tax credits and deductible temporary
differences to the extent that it is probable
that future taxable profits will be available
against which they can be used.

The carrying amount of deferred tax
is reviewed at each reporting date and
measured at the tax rates that are expected
to be applied to temporary differences when
they reverse, using tax rates enacted or
substantively enacted at the reporting date.
The measurement of deferred tax reflects
the tax consequences that would follow
from the manner in which the Company
expects, at the reporting date, to recover or
settle the carrying amount of its assets and
liabilities.

t. Earnings per share

(i) Basic earnings per share is computed
by dividing the net profit or loss for
the period attributable to the equity
shareholders of the Company by the

weighted average number of equity
shares outstanding during the period.
The weighted average number of
equity shares outstanding during the
period and for all periods presented
is adjusted for events, such as bonus
shares, other than the conversion
of potential equity shares that have
changed the number of equity shares
outstanding, without a corresponding
change in resources.

(ii) For the purpose of calculating diluted
earning per share, the net profit or loss
for the period attributable to the equity
shareholders and the weighted average
number of equity shares outstanding
during the period is adjusted for the
effects of all dilutive potential equity
shares.

u. Segment reporting

Operating segments are reported in a
manner consistent with the internal
reporting provided to the operating decision
makers. The decision makers regularly
monitor and review the operating result
of the whole Company. The activities of
the Company primarily fall under a single
segment of "manufacturing and trading
of kitchen sinks and other appliances" in
accordance with the Ind AS 108 "Operating
Segments".

v. Offsetting instruments

Financial assets and liabilities are offset
and the net amount reported in the balance
sheet when there is a legally enforceable
right to offset the recognised amounts and
there is an intention to settle on a net basis
or realise the asset and settle the liability
simultaneously. The legally enforceable
right must not be contingent on future
events and must be enforceable in the
normal course of business and in the event
of default, insolvency or bankruptcy of the
Company or the counterparty.

w. Events after the reporting period

Adjusting events are events that provide
further evidence of conditions that existed

at the end of the reporting period. The
financial statements are adjusted for such
events before authorisation for issue.

Non-adjusting events are events that are
indicative of conditions that arose after
end of the reporting period. Non-adjusting
events after the reporting date are not
accounted, but disclosed.

x. Recent pronouncements The Ministry of
Corporate Affairs has vide notification dated
March 31, 2023 notified Companies (Indian
Accounting Standards) Amendment Rules,

2023 (the 'Rules') which amends certain
accounting standards, and are effective
April 01, 2023. The Rules predominantly
amends Ind AS 1, Presentation of financial
statements and Ind AS 12, Income taxes,
whereas the other amendments notified
by these rules are primarily in the nature
of clarifications. As per the Management's
assessment, these amendments are
not expected to have a material impact
on the Company in the current or future
reporting periods and on foreseeable future
transactions.



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