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Company Information

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RLF LTD.

23 October 2025 | 12:00

Industry >> Textiles - General

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ISIN No INE629C01014 BSE Code / NSE Code 512618 / RLF Book Value (Rs.) 27.83 Face Value 10.00
Bookclosure 30/09/2024 52Week High 15 EPS 0.00 P/E 0.00
Market Cap. 9.16 Cr. 52Week Low 7 P/BV / Div Yield (%) 0.33 / 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 

1. Basis of accounting and preparation of financial statements

The Financial Statements of the company 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 the companies
Act, 2013 read with Rule 7 of the Companies Accounting Rules, 2014 and the relevant provisions of the Companies
Act, 2013 (the 2013 Act)/ Companies Act, 1956 (the 1956 Act) as applicable. The financial statement has been
prepared on accrual basis under the historical cost convention. The accounting policies adopted in the preparation of
the financial statement are consistent with those followed in the previous year.

2. Fixed Assets:

Fixed assets are stated at cost less accumulated depreciation/amortization (including other expenses related to
acquisition and installation) adjusted by revaluation of certain fixed assets.

Depreciation / Amortization

Depreciation is provided on a pro-rata basis on straight line method over the estimated useful lives of the assets
determined by Schedule-II of the Companies Act,2013, accept for certain assets where lower useful life has been
used and for which technical evaluation has been made by the Management. The useful life adopted is as under:

3. Investments:

Current investments are stated at lower of cost or market value. Long-term investments are stated at cost.

4. Inventories:

Inventories are valued at the lower of Cost or Net Realizable Value except stores & spares which is valued at cost.

5. Revenue Recognition:

Sales are accounted for on accrual basis.

6. Retirement Benefit:

Provident fund is accounted for on accrual basis while Leave Encashment & Gratuity is accounted for on cash basis.

7. Foreign Currency Transactions:

Transactions in Foreign currency are recorded at the exchange rate prevailing at the date of the transaction. Year end
balances are valued at the rate prevailing on that date.