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Company Information

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ATHARV ENTERPRISES LTD.

21 October 2025 | 12:00

Industry >> Non-Banking Financial Company (NBFC)

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ISIN No INE354E01031 BSE Code / NSE Code 530187 / ATHARVENT Book Value (Rs.) 11.79 Face Value 10.00
Bookclosure 28/09/2024 52Week High 6 EPS 0.11 P/E 31.86
Market Cap. 6.12 Cr. 52Week Low 2 P/BV / Div Yield (%) 0.31 / 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 

F. Provisions and contingencies

A provision is recognized when the Company has a present obligation as a result of past events and it is probable that
an outflow of resources will be required to settle the obligation in respect of which a reliable estimate can be made.
Provisions (excluding retirement benefits) are not discounted to their present value and are determined based on the
best estimate required to settle the obligation at the Balance Sheet date. These are reviewed at each Balance Sheet
date and adjusted to reflect the current best estimates.

The Company creates a provision when there is a present obligation as a result of past event that probably requires
and outflows of resources and a reliable estimate can be made of the amount of obligation. A disclosure of contingent
liability is made when there is possible obligation or a present obligation that will probably not require outflow of
resources or where a reliable estimate of obligation cannot be made.

G. Taxes on income

Income tax comprises current and deferred income tax. Income tax expense is recognized directly in equity or in other
comprehensive income. Provision for Current Tax is made after taking into consideration benefits admissible under the
provisions of Income Tax Act, 1961.

H. Earnings per share

Basic earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect of
extraordinary items, if any) by the weighted average number of equity shares outstanding during the year. Diluted
earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect of extraordinary
items, if any) as adjusted for dividend, interest and other charges to expense or income relating to the dilutive potential
equity shares, by the weighted average number of equity shares considered for deriving basic earnings per share and
the weighted average number of equity shares which could have been issued on the conversion of all dilutive potential

equity shares. Potential equity shares are deemed to be dilutive only if their conversion to equity shares would
decrease the net profit per share from continuing ordinary operations.

I. Cash Flow Statements

Cash Flow Statement has been prepared in accordance with Accounting Standard 3 issued by Institute of Chartered
Accountants of India.

J. Segment Reporting

The Company operates in a single segment and there are no separate reportable segments as defined in Accounting
Standard, AS-17.

Note: "Previous Year's figure have been regrouped rearranged wherever considered necessary"