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Company Information

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RS SOFTWARE (INDIA) LTD.

16 October 2025 | 12:00

Industry >> IT Consulting & Software

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ISIN No INE165B01029 BSE Code / NSE Code 517447 / RSSOFTWARE Book Value (Rs.) 22.19 Face Value 5.00
Bookclosure 20/07/2024 52Week High 284 EPS 3.38 P/E 20.95
Market Cap. 182.83 Cr. 52Week Low 46 P/BV / Div Yield (%) 3.19 / 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 

a. Material Accounting Policies

These financial statements are prepared in accordance with Indian Accounting Standard (Ind AS), under the historical cost convention on the
actual basis except for the certain financial instruments which are measured at fair values at the end of each reporting period the provisions
of the companies Act,2013 (‘the Act') (to the extent notified) and guidelines issued by the Securities and Exchange Board of India (SEBI). The
Ind AS are precribed under section 133 of the Act read with Rule 3 of the companies (Indian Accounting Standards) Rules,2015 and relevant
amendment rules issued there after.

Accounting Policies have been consistently applied except where a newly issued accounting standard is initially adopted or a revision to an
existing accounting standard requires a change in the accouting policy hitherto in use.The Material Accounting Policy information used in
preparation of these Financial Statements have been disclosed hereunder and/or in the Notes to accounts read together with annexures therein.

As the quarter and the year figures are taken from the source and rounded to the nearest digits, the figures for the previous quarters might not
always add up to the year figures reported in this statement.

b. Use of Estimates & Judgements

The preparation of these financial statements in conformity with the recognition and measurement principles of Ind AS requires the management
of the Company to make estimates and assumptions that affect the reported balances of assets and liabilities, disclosures relating to
contingent liabilities as at the date of the financial statements and the reported amounts of income and expense for the periods presented.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in
which the estimates are revised and future periods are affected.

Key source of estimation of uncertainty at the date of the financial statements, which may cause a material adjustment to the carrying amounts
of assets and liabilities within the next financial year, is in respect of impairment of goodwill, impairment of investments, useful lives of property,
plant and equipment, valuation of deferred tax assets and provisions and contingent liabilities.Key estimates are critical accounting estimates.

c. Critical Accounting Estimates:

i) Useful lives of property, plant and equipment

The Company reviews the useful life of property, plant and equipment at the end of each reporting period. This reassessment may result in
change in depreciation expense in future periods.

ii) Valuation of deferred tax assets

The Company reviews the carrying amount of deferred tax assets at the end of each reporting period. The policy for the same has been explained
under Note 2(N).