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Company Information

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BRIGHTCOM GROUP LTD.

30 December 2024 | 12:00

Industry >> IT Consulting & Software

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ISIN No INE425B01027 BSE Code / NSE Code 532368 / BCG Book Value (Rs.) 40.46 Face Value 2.00
Bookclosure 21/11/2024 52Week High 22 EPS 3.52 P/E 2.91
Market Cap. 2068.98 Cr. 52Week Low 7 P/BV / Div Yield (%) 0.25 / 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 

x) Provisions:

Provisions are recognised when there is a present legal or constructive obligation
that can be estimated reliably, as a result of a past event, when it is probable that an
outflow of resources embodying economic benefits will be required to settle the
obligation and a reliable estimate can be made of the amount of the obligation.
Provisions are not recognised for future operating losses.

Any reimbursement that the Company can be virtually certain to collect from a third
party with respect to the obligation is recognised as a separate asset. However, this
asset may not exceed the amount of the related provision.

y) Contingencies:

Where it is not probable that an inflow or an outflow of economic resources will
be required, or the amount cannot be estimated reliably, the asset or the
obligation is not recognised in the statement of balance sheet and is disclosed as
a contingent asset or contingent liability. Possible outcomes on obligations /
rights, whose existence will only be confirmed by the occurrence or non¬
occurrence of one or more future events, are also disclosed as contingent assets
or contingent liabilities.

z) Prior period items:

In case prior period adjustments are material in nature the Company prepares
the restated financial statement as required under Ind AS 8 - "Accounting
Policies, Changes in Accounting Estimates and Errors". Immaterial items
pertaining to prior periods are shown under respective items in the Statement of
Profit and Loss.