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Company Information

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COMMAND POLYMERS LTD.

24 July 2025 | 12:00

Industry >> Plastics - Sheets/Films

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ISIN No INE0LKQ01012 BSE Code / NSE Code 543843 / COMMAND Book Value (Rs.) 16.11 Face Value 10.00
Bookclosure 28/09/2023 52Week High 46 EPS 0.60 P/E 54.83
Market Cap. 30.64 Cr. 52Week Low 26 P/BV / Div Yield (%) 2.03 / 0.00 Market Lot 4,000.00
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 

SIGNIFICANT ACCOUNTING POLICIES Basis of Preparation

These financial statements have been prepared in accordance with the Generally Accepted Accounting Principles in India ('Indian GAAP') to comply with the Accounting Standards specified under Section 133 of the Companies Act, 2013, as applicable. The financial statements have been prepared under the historical cost convention on accrual basis, except for certain financial instruments which are measured at fair value.

Use of estimates

The preparation of financial statements requires the management of the Company to make estimates and assumptions that affect the reported balances of assets and liabilities and disclosures relating to the contingent liabilities as at the date of the financial statements and reported amounts of income and expense during the year. Examples of such estimates include provisions for doubtful receivables, provision for income taxes, the useful lives of depreciable Property, Plant and Equipment and provision for impairment. Future results could differ due to changes in these estimates and the difference between the actual result and the estimates are recognised in the period in which the results are known / materialise.

Property, Plant and Equipment

Property, plant and equipment are carried at the cost of acquisition or construction less accumulated depredation. The cost of property, plant and equipment includes non-refundable taxes, duties, freight and other incidental expenses related to the acquisition and installation of the respective assets.

Intangible Assets

Intangible assets are stated at cost as reduced by accumulated depreciation thereon. Cost of intangible assets include all expenditure incurred for the purpose of its development till the date such assets is ready for intended use. Upgradation other than routine upgradation shall also be capitalised if such upgradation results in increase of economic benefit by such intangible assets.

Depreciation / amortisation

Depreciation on property, plant and equipment (PPE) including assets taken on lease, other than freehold land is charged on the basis of Written Down Value Method over useful life of the assets as specified in Schedule II to the Companies Act, 2013.

Foreign currency transactions

Income and expense in foreign currencies are converted at exchange rates prevailing on the date of the transaction. Foreign currency monetary assets and liabilities other than net investments in non-integral foreign operations are translated at the exchange rate prevailing on the balance sheet date and exchange gains and losses are recognised in the statement of profit and bss. Exchange difference arising on a monetary item that, in substance, forms part of an enterprise’s net investments in a non-integral foreign operation are accumulated in a foreign currency translation reserve.

Inventories

Raw materials are carried at the lower of cost and net realisable value. Cost is determined on a weighted average basis. Purchased goods-in-transit are carried at cost. Work-in-progress is carried at the lower of cost and net realisable value. Stores and spare parts are carried at lower of cost and net realisable value. Finished goods produced or purchased by the Company are carried at lower of cost and net realisable value. Cost includes direct material and labour cost and a proportion of manufacturing overheads.