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Company Information

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CITY CROPS AGRO LTD.

05 August 2025 | 12:00

Industry >> Agricultural Products

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ISIN No INE0M7501019 BSE Code / NSE Code 544000 / CCAL Book Value (Rs.) 19.43 Face Value 10.00
Bookclosure 26/07/2024 52Week High 30 EPS 1.52 P/E 12.52
Market Cap. 31.00 Cr. 52Week Low 17 P/BV / Div Yield (%) 0.98 / 0.00 Market Lot 6,000.00
Security Type Other

ACCOUNTING POLICY

You can view the entire text of Accounting Policy of the company for the latest year.
Year End :2024-03 

i. Basis of preparation of Financial statements:

These financial statements have been prepared to comply with the Generally Accepted Accounting Principles
(Indian GAAP), including Accounting Standards notified under the relevant provisions of the Companies Act,
2013. The financial statements have been prepared on accrual basis under the historical cost convention. The
accounting policies not specifically referred, are consistently applied from the past accounting periods.

ii. Use of estimates:

The preparation of financial statements in conformity with the Generally Accepted Accounting Policies requires
the management to make estimates and assumptions that affect the reported amount of assets, liabilities, revenues
and expenses and disclosures of contingent assets and liabilities. The estimates and assumptions used in the
accompanying financial statements are based upon managements' evaluation of the relevant facts and
circumstances as on the date of the financial statements. Actual results may differ from the estimates and
assumptions used in preparing the accompanying financial statements. Any differences of actual results to such
estimates are recognized in the period in which the results are known/ materialized.

iii. Revenue recognition

Having regard to size, nature and complexity of business and practices followed by others in the same line and
level of business, the management is of opinion that Company is applying accrual basis of accounting for
recognition of income and expenditure earned or incurred respectively, in the normal course of business.

iv. Inventories

Inventories are stated at the lower of cost or net realisation value.

v. Employee benefits

Short term benefits such as salary, bonus, ex-gratia and other benefits as may be applicable on the Company are
accounted for on accrual basis. The Company at present does not have any Defined Contribution Plan or Defined
Benefit Plan as contemplated under AS- 15 on ‘Employee Benefits'

vi. Taxes on income

Tax expense comprises of current tax and deferred tax. Current tax is measured at the amount expected to be paid
to the tax authorities, using the applicable tax rates. Deferred tax is provided on timing differences between taxable
income and accounting income subject to consideration of prudence. Deferred tax assets and liabilities are
measured using the tax rates and tax law that have been enacted or substantively enacted by the balance sheet date.