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Company Information

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MACHHAR INDUSTRIES LTD.

03 July 2025 | 12:00

Industry >> Chemicals - Others

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ISIN No INE01BT01015 BSE Code / NSE Code 543934 / MACIND Book Value (Rs.) 164.27 Face Value 10.00
Bookclosure 29/06/2024 52Week High 516 EPS 2.04 P/E 165.24
Market Cap. 25.02 Cr. 52Week Low 238 P/BV / Div Yield (%) 2.06 / 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 :2024-03 

NOTE NO. 2

MATERIAL ACCOUNTING POLICIES:

a) General:

SUndV^ in accordance with app.icab.e .ndian Accounting

These financial statement, have been prepared to com^v w^N - 355615 WhCh are measurcd a,fair values.

Ume to time*1SeCl'°" 1 ” °' the Ac*'(lhc "Act"> read Companies (IndLTcolhS Stld^d) Rul^amen^dTom unless specif,ca.ly suiedtaL*^ respectively with reasonable certainty.

6t P" T C°mPanyS normal operating cycle acquisition of asset, for processing and their realization m , 1 " " ® °f products ^ time between the

operating cycle as 12 months for the purpo^ o^* **cer'alned^

b) Property. Plant and Equipment

purposes, are stated^ SS£L'££i dTe^S^ " ^

IV oZ”7«2 on «sl°nS ,d bdein9 TVlded °n Pr°'ra,a baS'5 fr°m 11,6 month of such additions.

in which suc^asseU ^ "" h*"9 * * <he "Ý"*

v) Premium on leasehold land has been amortized (written off) proportionately over the period of lease.

c) Impairment of Property, Plant & Equipments:

^aesonal0S5tet5 of Land- Bulldin0 a"d & Machinery have been valued by the approved valuer at a

comp,y wiih thc requirem6nt °f ,nd as 36 ,mpairment °f ^ Ý- eh £z:i:

d) Inventories:

5S2™“- 31 '0Wer C°St and net reallzable va,ue' Cos»is aligned on the FIFO basis In case of finish* Goods and goods In process, cost includes material cost, labor and overhead expenses inclusive of depreciation.

e) Sales and Income Recognition.

I. Sales are stated and recognized at net value l.e. Exclusive of all taxes.

II. Transportation receipts are accounted on booking of vehicles.

III. Job work Invoices are raised on the completion of job work, iv. Interest Is accounted for on the accrual basil.

V. Dividend Is accounted for as and when It Is rocolvod.

f) Retirement Benefits:

II The provis f g °Videnl Fur,d 15 ,nadc m°nthly as per the provisions ofthe Provident Fund Act.

Actuary. " " IOr UraUmy and L«ve Encashment is accounted to r as per the actuarial valuation conducted by an

t>eing carried out at the end of MO^yesT S dctcrrr"ned us,n9 the projected unit credit method, with actuarial valuations (S^servic benefit C°StS are comPosed of;

value of defined benefit obligations resulting from ^ * !l! CUrrenl cosl which '» the increase in the present

increase in the present value of defined benefit obi,cations r^f.niV Pen°d' (H) paslscrvice cost "•"«* »* «*e

from a plan amendment, and (Hi) gam or loss on settlement. ° fr°m employec service in the prior periods resulting

!!!1 r*,ne*1Ufemen*S °* ***e l..bHHy or asset - recognized In other comprehensive income.

value of defined benlm'X'afio^^tultmTl'rom Tperienc^adjus^9^* '°SSCS <i-#Cha"9" present assumptions). 9 rom experience adjustments and effects of changes in actuarial

lmo° atndf tf1k in rcspect of wa9es and sa,aries-I

amount ofthe benefits expected to be paid In exchange for mafservice* ,he -"^counted

presentwdue^t^esbr^t®^uturecash^tflowsexpected *toblsmad”b^h*'£mp*oyee «• measure at the

employees up to the reporting date. expected to be made by the Group in respect of serv.ces provided by

g) Government Grants:

CaPlta' SUbSidy 8re Cred,t6d * --------- Oftr grants/subsidy are credited to the

h) Taxes on Income:

provisions of Income Tax Act IMl!"*1* ^ felalned ttle accounls °n the basis of estimated tax liability as per applicable

SZZZ - Ý— - •*-» - „

generally recognized for all taxable temoorarv diffpreneec n«f . pulatlon °* 13X31,16 Profit Deferred tax liabilities are temporary differences to the extent that it is probable that taxabi^profitTwHI^T rec°8nized foraM deductible

temporary differences can be utilized Such deferred tax asseu and !,abififi , a ?9amsl wh,ch lhose deductible difference arises from the initial recoanition inthor than h liabilities are not recognized if the temporary

«... .fleet. Z!lt*7ZT. '^r,

(iii) The carrying amount of deferred tax assets is reviewed at the Pnh

that i, i, „o .onger probab.e that sufficient taxabie profits will be availab.eto^S

2fVLdiuitmeUnTtA fe,r"ale T#* <MAT)paid in acc°rdance with the tax laws, which gives future economic benefits in the form oav non™^ to 'n.COm® ta* liabl,lly- ,s c°n*idered as an asset if there is convincing evidence that the Company will

future ^onomlrh6 r\ AcCord'n3,y-.MAT is recognized as an asset in the Balance Sheet when it is highly probable that future economic benefit associated with it will flow to the Company.

IMrfitoh -hi*!* aSiletS *nd.‘iabilitieS 3re mcasured at the ** rat8S tha» °re expected to apply in the period In which the fiabHIty issettled or the asset realized, based on tax rates (and tax laws) that have been enacted or substant.vely enacted by the end of the reporting period.

(vi) Deferred tax assets and deferred tax liabilities are offset if a logally enforceable right exists to set off current tax assets against current tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority.

(vll) Current and deferred tax are recognized in profit or loss, excopt when they rolato to items that are recogn.rcd ui other comprehensive Income or directly In equity, in which case, the current and deferred tax are also recognized in elVr comprehensive Income or directly In equity respectively. Whore curronl tax or deforrod tax arises from the wibat accounting for a business combination, the tax effect is Included In the accounting for tho business combination

(viil) Tho Company recognizes Interest levied and ponaltlos related to Incomo Tax assessments In the tax expanse

i) Borrowing costa:

In case of period of construction / Installation of tho qualifying fixed nssols which tnHos more than a year, borrowing costs that are dlroctly attributable to tho acquisition I construction of tho nssats are capitalized ns part ot respectixv asset, up to the data of acquisition I completion of construction. Other borrowing costs nro recognized ns cspcn&es In tho period in which they are Incurred.

j) Use of Estimates:

The preparation of Financial staleme I

assets and liabilities on the date of n requlfes estJ,T'a»es and assumptions to be made that affect the reported amounts of reporting period. Difference between .T1300'31 ^lalcrnenls and lhc reported amounts of revenues and expenses during the known/ materialized. ac ua resljl,s and the estimates are recognized In the period In which the results are