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Company Information

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ALKALI METALS LTD.

22 August 2025 | 12:00

Industry >> Chemicals - Speciality

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ISIN No INE773I01017 BSE Code / NSE Code 533029 / ALKALI Book Value (Rs.) 42.91 Face Value 10.00
Bookclosure 14/08/2025 52Week High 140 EPS 0.00 P/E 0.00
Market Cap. 90.36 Cr. 52Week Low 74 P/BV / Div Yield (%) 2.07 / 0.56 Market Lot 1.00
Security Type Other

ACCOUNTING POLICY

You can view the entire text of Accounting Policy of the company for the latest year.
Year End :2025-03 

3. SIGNIFICANT ACCOUNTING POLICIES

3.1. Property Plant and Equipment

a. Property Plant and Equipment are measured at cost less accumulated depreciation and impairment
losses.

b. The cost of property, plant and equipment includes those incurred directly for the construction or
acquisition of the asset, and directly attributable to bringing it to the location and condition necessary
for it to be capable of operating in the manner intended by the management and includes the present
value of expected cost for dismantling/ restoration wherever applicable.

c. The cost of major spares is recognised in the carrying amount of the item of property, plant and
equipment in accordance with the recognition criteria set out in the Standard. The carrying amount of
the replaced part is derecognised at the time of actual replacement. The cost of the day-to-day
servicing of the item are recognised in statement of profit and loss account.

d. Depreciation on Property, Plant and Equipment is provided under straight line method over the useful
life of the assets as specified in Part C of Schedule II to the Companies Act, 2013 and the manner
specified therein. Assets costing less than ? 10,000 are fully depreciated in the year of purchase.

e. Expenditure attributable / relating to PPE under construction / erection is accounted as below:

• To the extent directly identifiable to any specific plant / unit, trail run expenditure net of revenue is
included in the cost of property plant and equipment.

• To the extent not directly identifiable to any specific plant / unit, it is kept under “expenditure
during construction” for allocation to property plant and equipment and is grouped under capital
work in progress.

• Advances paid towards the acquisition of property, plant and equipment outstanding at each
Balance Sheet date is classified as capital advances under other non-current assets.

3.2. Intangible Assets

a. Intangible Assets are recognised when it is probable that future economic benefits that are attributable
to the asset will flow to the enterprise and the cost of the asset can be measured reliably. Expenditure
incurred for creating infrastructure facilities where the ownership does not rest with the Company and
where the benefits from it accrue to the Company over a future period is also considered as Intangible
Asset.

b. New product development expenditure, software licences, technical knowhow fee, infrastructure and
logistic facilities etc., are recognised as Intangible Assets upon completion of development and
commencement of commercial production.

c. Intangible Assets are amortised on straight line method over their technically estimated useful life.

d. Residual values and useful lives for all Intangible Assets are reviewed at each reporting date. Changes
if any are accounted for as changes in accounting estimates.

3.3. Impairment of Asset

a. Financial Assets

The Company applies expected credit loss (ECL) model for measurement and recognition of
impairment loss on the following financial assets and credit risk exposure:

• Financial assets that are debt instruments and are measured at amortised cost whether applicable
for e.g. loans debt securities, deposits, and bank balances.

• Trade Receivables

The Company follows ‘simplified approach’ for recognition of impairment loss allowance on
trade receivables which do not contain a significant financing component. The application of
simplified approach does not require the Company to track changes in credit risk. Rather, it
recognises impairment loss allowance based on lifetime ECLs at each reporting date, right from
its initial recognition.

b. Non - financial assets

The Company assesses at each reporting date whether there is any objective evidence that a non¬
financial asset or a group of non-financial assets is impaired. If any such indication exists, the
Company estimates the amount of impairment loss.

3.4. Inventories

Items of inventories are valued at lower of cost or net realisable value after providing for obsolescence, if
any. Cost of inventories comprises of cost of purchase, cost of conversion and other costs incurred in
bringing them to their respective present location and condition. Cost of raw material is determined on
FIFO method.

The factors that the Company considers in determining the provision for slow moving, obsolete and other
non-saleable inventory include estimated shelf-life, ageing of inventory and to the extent each of these
factors impact the Company’s business and markets. The Company considers all these factors and adjusts
the inventory provision to reflect its actual experience on a periodic basis.

3.5. Foreign Currency Transactions

a. Transactions relating to non-monetary items and purchase and sale of goods /services denominated in
foreign currency are recorded at the exchange rate prevailing or a rate that approximates the actual rate
on the date of transaction.

b. Assets and liabilities in the nature of monetary items denominated in foreign currencies are translated
and restated at prevailing exchange rates as at the end of the reporting period.

c. Exchange differences arising on account of settlement / conversion of foreign currency monetary
items are recognised as expense or income in the period in which they arise.

d. Foreign currency gains and losses are reported on a net basis.

3.6. Revenue Recognition

While recognizing the revenue under Ind AS-115, in respect of Contracts which meet the defined criteria,
due consideration has been given to identify all the performance obligations stated therein including
transfer of goods or services as well as term of payment. The transaction price is allocated to each distinct
and identifiable performance obligation and is also adjusted for the time value of money. In respect of
goods, revenue is recognised on transfer of significant risks and rewards of the ownership including
effective control of the buyer. In respect of all other services/performance obligations, revenue is
recognised upon of completion of such performance. The revenue so measured is stated net of trade
discounts / rebated and other price allowances, wherever applicable. Other income including interest is
recognised on accrual basis.

3.7. Government Grants:

The incentives received on Exports/Imports of Goods are deducted from the respective expense head on
receipt basis.

3.8. Employee Benefits

a. Short term Benefits

All employee benefits falling due wholly within twelve months of rendering the service are classified
as short-term employee benefits. The cost of the benefits like salaries, wages, medical, leave travel
assistance, short term compensated absences, bonus, exgratia etc., are recognised as an expense in the
period in which the employee renders the related service.

b. Post employment benefits

• Defined Contribution Plans

The contribution paid /payable under provident fund scheme, ESI scheme, and employee pension
scheme is recognised as expenditure in the period in which the employee renders the related
service.

• Defined Benefit Plans

The Company’s obligation towards gratuity is a defined benefit plan. The present value of the
estimated future cash flows of the obligation under such plan is determined based on actuarial
valuation using the projected unit credit method. Any difference between the interest income on
plan asset and the return actually achieved and any changes in the liabilities over the year due to
changes in actuarial assumptions or experienced adjustments within the plan are recognised
immediately in other comprehensive income and subsequently not reclassified to the statement of
profit and loss.

All defined benefit plans obligations are determined based on valuation as at the end of the
reporting period, made by independent actuary using the projected unit credit method. The
classification of the Company’s net obligation into current and non-current is as per the actuarial
valuation report.

c. Long term Employee Benefits

The obligation for long term employee benefits such as long-term compensated absences, is
determined and recognised in the similar manner stated in the defined benefit plan.

3.9. Borrowing Cost

a. Borrowing costs incurred for obtaining assets which take substantial period to get ready for their
intended use are capitalised to the respective assets wherever the costs are directly attributable to such
assets and in other cases by applying weighted average cost of borrowings to the expenditure on such
assets.

b. Other borrowing costs are treated as expense for the year.

c. Significant transaction costs in respect of long-term borrowings are amortised over the tenor of
respective loans using effective interest method.