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ARIS INTERNATIONAL LTD.

10 June 2024 | 12:00

Industry >> IT Consulting & Software

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ISIN No INE588E01026 BSE Code / NSE Code 531677 / ARISINT Book Value (Rs.) 3.90 Face Value 10.00
Bookclosure 20/09/2023 52Week High 60 EPS 0.85 P/E 71.02
Market Cap. 9.06 Cr. 52Week Low 39 P/BV / Div Yield (%) 15.50 / 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 :2015-03 
1. Contingent assets are neither recognised nor disclosed in the financial statements.

                                    31 March, 2015	31 March, 2014
                                         (Rs.)                (Rs.)
16.1 Contingent liabilities and commitments (to the extent not provided for)

(i) Contingent liabilities

(a) Claims against the Company not 
acknowledged as debt	                  Nil	              Nil

(b) Guarantees	                          Nil	              Nil
2 Disclosures required under Section 22 of the Micro, Small and Medium Enterprises Development Act, 2006 Micro, Small and Medium Enterprises in terms of section 22 of the Micro, Small and Medium Enterprises Development Act, 2006 have been determined to the extent such parties have been identified on the basis of information available with the Company and relied upon by the auditors. Since the relevant information is not readily available, no disclosures have been made in the accounts. However, in the opinion ofthe management, the impact of interest, if any, that may be payable in accordance with the provision of this Act is not expected to be material.

3 The balances appearing under short term borrowings, sundry creditors, loans and advances, and banks are subject to confirmation and reconciliation and consequential adjustment, if any, will be accounted for in the year of confirmation and/or reconciliation

4 In the opinion of the Board, assets other than fixed assets do have a value on realisation in the ordinary course of business at least equal to the amount at which they are stated.

5 During the year under consideration, there is no tax effect of timing difference resulting from the recognition of items in the financial statements and in estimating its current tax provision. Hence, no provision for deferred tax is made. Further, as a matter of prudence, in the absence of virtual certainty, the company has not created deferred tax asset on accumulated losses.

6 The Bombay High Court vide its order dated 7th November,2014 has approved the scheme of reduction of capital on account of which the equity share capital of company stands reduced from 46,20,100 equity shares of Rs. 10 each aggregating Rs. 4,62,01,000/- to 4,62,010 equity shares of Rs. 10 each aggregating to Rs. 46,20,100/-. Accordingly an amount of Rs. 4,15,80,900/- has been reduced from the equity share capital by setting it off against the accumulated losses of the company.

7 Loans and advanced include Rs. 58,00,000/- (P.Y Rs. 1,10,00,000/-) advanced to Mrs. Shraddha V. Singh for development of 8.5 acres of plot no. 247/402, 404 A/1,404(B) located at Kalamgar-Mumbai-Nasik highway, Shahapur Taluka in the district of Thane.

8 Since the Company recognises gratuity and leave salary expense on payment basis no liability for the same has been ascertained and provided in the accounts. Hence, the company has not complied with the provisions of AS-15 "Accounting for Retirement Benefit".

9 Previous year's figures have been regrouped/reclassified wherever necessary to correspond with the current year's classification/disclosure.