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BABA ARTS LTD.

31 October 2025 | 04:01

Industry >> Entertainment & Media

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ISIN No INE893A01036 BSE Code / NSE Code 532380 / BABA Book Value (Rs.) 5.10 Face Value 1.00
Bookclosure 15/01/2019 52Week High 22 EPS 0.27 P/E 28.19
Market Cap. 40.53 Cr. 52Week Low 7 P/BV / Div Yield (%) 1.51 / 0.00 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 

C. Summary of Material Accounting Policies

Ind AS 1 was amended vide notification no G.S.R.242(E) dated 31st March 2023 to require disclosure of Material
Accounting Policy information from accounting periods beginning on or after 1 April 2023 instead of significant
accounting policy disclosure by amending paragraph 117, inserting paragraphs 117A to 117E and deleting paragraphs
118 to 121. Paragraph 117 of Ind AS 1 states when an information on accounting policy is considered as ‘Material
Accounting Policy information’ as follows:

Accounting policy information is material if, when considered together with other information included in an entity’s
financial statements, it can reasonably be expected to influence decisions that the primary users of general-purpose
financial statements make on the basis of those financial statements.

Each of the policy disclosed herein below has been tested to determine whether the information disclosed is Material
Accounting Policy information.

1. Property, Plant & Equipment (PPE)

The Company has elected to continue with the carrying value of Property, Plant and Equipment (‘PPE’) recognised
as of the transition date, measured as per the Previous GAAP and use that carrying value as its deemed cost.

Property, Plant and Equipment are stated at cost less accumulated depreciation and accumulated impairment
losses. Any gain or loss arising on derecognition of an item of property, plant and equipment is determined as the
difference between the net disposal proceeds and the carrying amount of the asset and is recognized in profit or
loss with other income or other expense line item on net basis, respectively.

The depreciable amount of an asset is determined after deducting its residual value. Depreciation on the property,
plant and equipment, is provided over the useful life of assets based on management estimates which is in line with
the useful life indicated in Schedule II to the Companies Act, 2013. Depreciation on all assets is provided on
straight line basis. Given below are the estimated useful lives for each class of property, plant and equipment:

2. Inventories

? Intellectual Property Rights (Copy Rights):

IPR of Films are valued at lower of cost or net realizable value

? Under Production Films/Television Serials-Own or acquired Digital Content

Cost of films are valued at actual cost incurred/ accrued which includes amount paid, bills settled and
advance paid for which the bills are awaited.

Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs
of completion and costs necessary to make the sale.

In case of films/recorded music which are released during the year, the realization from the sale of rights are
reduced from the cost of production and the balance cost if any, is carried forward till the time the negative
rights of the films/recorded films are not exploited. The excess or deficit of the cost of production after
exploitation of “negative” rights will be treated as profit or loss in the profit & loss a/c as the case may be.

Inventory of Television Serials/ Digital Content is valued at actual cost. The cost of content is amortized in the
ratio of current revenue to expected total revenue. At the end of each accounting period, balance
unamortized cost is compared with the net expected revenue. If net expected revenue is less than the
unamortized cost, the same is written down to net expected revenue.

The Company is engaged in business of production of films/recorded audio or video music wherein the
expected Operating Cycle for production is in the range of 18 to 24 months. Accordingly, Inventory (under
production films) / Advances / Assets / Liabilities relating to film production are classified as Current Assets /
Liabilities.