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ASIAN TEA EXPORTS LTD.

14 May 2021 | 12:00

Industry >> Plantations - Tea & Coffee

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ISIN No INE822B01017 52Week High 22 Book Value (Rs.) 34.90 Face Value 10.00
Bookclosure 19/12/2020 52Week Low 5 EPS 2.77 P/E 5.79
Market Cap. 16.05 Cr. P/BV 0.46 Div Yield (%) 0.00 Market Lot 1.00

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. (a) As per the policy of management each year actual bad debts are ascertained after the consideration and they are written off.

(b) Balance of Loans, Debtors, Creditors and Deposits & Advances are subject to confirmation from the respective parties

2. Note :

(a) The company is engaged in the business of Sale of Made Tea, Logs, Fibre Board, Coal, Iron & Steel items, Wax, Garments, Trading in securities & Misc. consumer products, etc. The Products and their applications are homogeneous in nature. The business segments are organized as domestic and international on the basis of geographical segment.

(b) Segment assets & liabilities, as well as revenue and expenses are directly attributable to the segment.

(c) All unallocated assets and liabilities and revenue and expenses are treated separately.

(d) There are no separate reportable secondary segments.

(e) Accounting policies of the segment are the same as those described in Summary of significant accounting policies as set out in Note No. 1 of Schedule.

3. The Company has not provided for the loss of inventory of coal amounting to Rs. 2,25,00,000/- as the appropriate claims have been filed with the insurance company. Shortfall, if any in respect of the claim shall be accounted for as and when the claim is settled.

4. Based on the intimation received by the Company and information & explanations given to us none of the suppliers have confirmed to be registered under "The Micro, Small and Medium Enterprises Development Act 2006". Accordingly the disclosures relating to amounts unpaid as at the year ended together with interest paid or payable is not required to be furnished.

5. The previous year figures have also been regrouped, rearranged, and reclassified wherever necessary.

6. The information as required to be furnished pursuant to the General Instructions to Part I & Part II of the Schedule III to the Companies Act, 2013 have been given to the extent applicable.