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Company Information

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ARVIND PORT AND INFRA LTD.

01 October 2025 | 12:00

Industry >> Shipping

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ISIN No INE0P4T01013 BSE Code / NSE Code / Book Value (Rs.) 44.86 Face Value 10.00
Bookclosure 52Week High 143 EPS 5.70 P/E 8.26
Market Cap. 83.83 Cr. 52Week Low 45 P/BV / Div Yield (%) 1.05 / 0.00 Market Lot 1,500.00
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 

Note: - 1 Significant accounting policies:

1.0 Corporate Information

Arvind Port and Infra Limited (Formerly known as Arvind and Company Shipping Agencies Limited) is a Limited
Company, incorporated under the provisions of Companies Act, 2013 and having
CIN: L61200GJ1987PLC009944.
The Company is mainly engaged in business of Chartering barges, Hotels & Hospitality. The Registered office of the
Company is situated 701TO 702, 5th Floor, City Point, Opp. Town Hall, Jamnagar, 361001.

1.1 Basis of preparation of financial statements

a. Accounting Convention:

These financial statements of the Company have been prepared in accordance with Generally Accepted Accounting
Principles in India (“Indian GAAP”). Indian GAAP comprises mandatory accounting standards as prescribed under
Section 133 of the Companies Act, 2013 (“the Act”) read with the Rule 7 of the Companies (Accounts) Rules, 2014. The
financial statements have been prepared on an accrual basis and under the Historical Cost Convention. and the
Companies (Accounting Standards) Amendment Rules 2016 and the relevant provisions of the Companies Act, 2013.

b. Use of Estimates and Judgments

The preparation of financial statement in conformity with accounting standard requires the Management to make
estimates, judgments and assumptions. These estimates, judgments and assumptions affects the application of
accounting policies and the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities
at the date of financial statement and reported amounts of revenue and expenses during the period. Accounting
estimates could change form period to period. Actual result could differ from those estimates. As soon as the
Management is aware of the changes, appropriate changes in estimates are made. The effects of such changes are
reflected in the period in which such changes are made and, if material, their effects are disclosed in the notes to financial
statement.

c. Current and Non - Current Classification

An asset or a liability is classified as Current when it satisfies any of the following criteria:

i. It is expected to be realized / settled, or is intended for sales or consumptions, in the Company's Normal Operating
Cycle;

ii. It is held primarily for the purpose of being traded

iii. It is expected to be realized / due to be settled within twelve months after the end of reporting date;

iv. The Company does not have an unconditional right to defer the settlement of the liability for at least twelve months
after the reporting date.

All other assets and liabilities are classified as non-current.

For the purpose of Current / Non - Current classification of assets and liabilities, the Company has ascertained its
operating cycle as twelve months. This is based on the nature of services and the time between the acquisition of the
assets or liabilities for processing and their realization in Cash and Cash Equivalents.

1.2 Basis of Preparation

a) Presentation and Disclosure of Standalone Financial Statements

These standalone financial statements have been prepared as per “Schedule - III” notified under the Companies Act,
2013. The Company has also reclassified / regrouped / restated the previous year figures in accordance with the
requirements applicable in the current year.

b) Property, Plant & Equipment and Intangible Assets: -

i. The company has adopted Cost Model to measure the gross carrying amount of fixed assets.

ii. Tangible Fixed assets are stated at cost of acquisition less accumulated depreciation. Cost includes the purchase
price and all other attributable costs incurred for bringing the asset to its working condition for intended use.

iii. Intangible assets are stated at the consideration paid for acquisition and customization thereof less accumulated
amortization.

iv. Cost of fixed assets not ready for use before the balance sheet date is disclosed as Capital Work in Progress.

v. Cost of Intangible Assets not ready for use before the balance sheet date is disclosed as Intangible Assets under
Development.

c) Depreciation / Amortization: -

Depreciation has been provided under Written Down Value Method at the rates prescribed under schedule II of
the Companies Act, 2013 on single shift and Pro Rata Basis to result in a more appropriate preparation or
presentation of the financial statements.

In respect of assets added/sold during the year, pro-rata depreciation has been provided at the rates prescribed
under Schedule II.

Intangible assets being Software are amortized over a period of its useful life on a straight-line basis, commencing
from date the assets are available to the company for its use.

d) Impairment of Assets: -

An asset is treated as impaired when the carrying cost of an asset exceeds its recoverable value. An impairment loss
is charged to the Statement of Profit and Loss in the year in which an asset is identified as impaired. The impairment
loss recognized in prior period is reversed if there has been a change in the estimate of the recoverable amount.

e) Investments: -

• Long term investments are stated at cost. Provision for diminution in the value of long-term investment is made
only if such decline is other than temporary.

• Current investments are stated at lower of cost or market value. The determination of carrying amount of such
investment is done on the basis of specific identification.

f) Government Grants and Subsidies: -

The Company is entitled to receive any subsidy from the Government authorities or any other authorities in respect
of manufacturing or other facilities are dealt as follows:

• Grants in the nature of subsidies which are non — refundable are credited to the respective accounts to which the
grants relate, on accrual basis, where there is reasonable assurance that the Company will comply with all the
necessary conditions attached to them.

• Grants in the nature of Subsidy which are Refundable are shown as Liabilities in the Balance Sheet at the
Reporting date.

g) Valuation of Inventory: -

• Company is engaged in the service business of renting of immovable property. Hence, there is no inventory.

h) Revenue Recognition: -

Revenue is recognized when it is probable that economic benefit associated with the transaction flows to the Company
in ordinary course of its activities and the amount of revenue can be measured reliably, regardless of when the
payment is being made. Revenue is measured at the fair value of consideration received or receivable, taking into the
account contractually defined terms of payments, net of its returns, trade discounts and volume rebates allowed.

Revenue includes only the gross inflows of economic benefits, including the excise duty, received and receivable by
the Company, on its own account. Amount collected on behalf of third parties such as sales tax, value added tax and
goods and service tax (GST) are excluded from the Revenue.

Sale of goods is recognized at the point of dispatch of goods to customers, sales are exclusive of Sales tax, Vat, GST
and Freight Charges if any. The revenue and expenditure are accounted on a going concern basis.

Sale of Services is recognized as and when the services are completely rendered as per the terms with the clients.
Income from other sources is recognized as and when the right to receive the same is established.

Interest Income is Recognized on a time proportion basis taking into account the amount outstanding and the rate
applicable i.e. on the basis of matching concept.

Dividend from investments in shares / units is recognized when the right to receive arises other items of Income are
accounted as and when the right to receive arises.

i) Borrowing Cost: -

Borrowing Cost includes the interest, commitments charges on bank borrowings, amortization of ancillary costs
incurred in connection with the arrangement of borrowings.

Borrowing costs that are directly attributable to the acquisition or construction of qualifying property, plants and
equipment’s are capitalized as a part of cost of that property, plants and equipment’s. The amount of borrowing costs
eligible for capitalization is determined in accordance with the Accounting Standards — 16 “Borrowing Costs”. Other
Borrowing Costs are recognized as expenses in the period in which they are incurred.

In accordance with the Accounting Standard — 16, exchange differences arising from foreign currency borrowings to
the extent that they are regarded as adjustments to interest costs are recognized as Borrowing Costs, and are
capitalized as a part of cost of such property, plants and equipment’s if they are directly attributable to their acquisition
or charged to the Standalone Statement or Profit and Loss.

j) Related Party Disclosure: -

The Disclosures of Transaction with the related parties as defined in the related parties as defined in the Accounting
Standard are given in notes of accounts.

k) Earnings Per Share: -

The Company reports the basic and diluted Earnings per Share (EPS) in accordance with Accounting Standard 20,
“Earnings per Share”. Basic EPS is computed by dividing the Net Profit or Loss attributable to the Equity
Shareholders for the year by the weighted average number of equities shares outstanding during the year. Diluted
EPS is computed by dividing the Net Profit or Loss attributable to the Equity Shareholders for the year by the
weighted average number of Equity Shares outstanding during the year as adjusted for the effects of all potential
Equity Shares, except where the results are Anti - Dilutive.

The weighted average number of Equity Shares outstanding during the period is adjusted for events such a Bonus
Issue, Bonus elements in right issue, share splits, and reverse share split (consolidation of shares) that have changed
the number of Equity Shares outstanding, without a corresponding change in resources.

l) Taxes on Income: -
1. Current Tax: -

Provision for current tax is made after taken into consideration benefits admissible under the provisions of the Income
Tax Act, 1961.

2. Deferred Taxes: -

Deferred Income Tax is provided using the liability method on all temporary difference at the balance sheet date
between the tax basis of assets and liabilities and their carrying amount for financial reporting purposes.

I. Deferred Tax Assets are recognized for all deductible temporary differences to the extent that it is probable that
taxable profit will be available in the future against which these items can be utilized.

II. Deferred Tax Assets and liabilities are measured at the tax rates that are expected to apply to the period when
the assets are realized or the liability is settled, based on tax rates (and the tax) that have been enacted or enacted
subsequent to the balance sheet date.

m) Segment Reporting: -

The accounting policies adopted for segment reporting are in line with the accounting policies of the Company.
Segment revenue, segment expenses, segment assets and segment liabilities have been identified to segments on the
basis of the relationship to the operating activities of the segment. Inter-segment revenue is accounted on the basis
of transactions which are primarily determined based on market / fair value factors. Revenue and expenses have been
identified to segments on the basis of their relationship to the operating activities of the segment.

Revenue, expenses, assets and liabilities which relate to the Company as a whole and are not allocable to segments
on reasonable basis have been included under “unallocated revenue / expenses / assets / liabilities”

n) Discontinuing Operations: -

During the year the company has not discontinued any of its operations.