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ABHINAV LEASING & FINANCE LTD.

26 June 2025 | 12:00

Industry >> Non-Banking Financial Company (NBFC)

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ISIN No INE211D01027 BSE Code / NSE Code 538952 / ALFL Book Value (Rs.) 1.22 Face Value 1.00
Bookclosure 30/09/2024 52Week High 3 EPS 0.05 P/E 31.96
Market Cap. 7.35 Cr. 52Week Low 1 P/BV / Div Yield (%) 1.21 / 0.00 Market Lot 1.00
Security Type Other

NOTES TO ACCOUNTS

You can view the entire text of Notes to accounts of the company for the latest year
Year End :2024-03 

J. Provisions and Contingent Liabilities

Provision are recognized for present obligations , of uncertain timing or amount, arising as a result of a past event where a reliable
estimate can be made and it is probable that an outflow of resources embodying economic benefits will be required to settle the
obligation. Where it is not probable that an outflow of resources embodying economic benefits will be required or the amount cannot
be estimated reliably, the obligation is disclosed as a contingent liability unless the possibility of outflow of resources embodying
economic benefits is remote.

Possible obligations whose existence will only be confirmed by the occurrence or non-occurrence of one or more uncertain future
events, are also disclosed as contingent liabilities unless the possibility of outflow of resources embodying economic benefits is remote.

K. Earnings Per Share

Basic earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders by the weighted
average number of equity shares during the year.

For the purpose of calculating diluted earnings per share the net profit or loss for the year attributable to equity shareholders and the
weighted average number of shares outstanding during the period are adjusted for the effects of all dilutive potential equity shares.