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Company Information

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CHD CHEMICALS LTD.

10 July 2025 | 12:00

Industry >> Trading

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ISIN No INE043U01010 BSE Code / NSE Code 539800 / CHDCHEM Book Value (Rs.) 12.98 Face Value 10.00
Bookclosure 28/09/2024 52Week High 8 EPS 0.00 P/E 0.00
Market Cap. 5.71 Cr. 52Week Low 5 P/BV / Div Yield (%) 0.44 / 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, Contingent Liabilities & Contingent Assets:

Provisions involving substantial degree of estimation in measurement are recognized
when there is a present obligation as a result of past events and it is probable that there
will be out flow of resources. Contingent liabilities are not recognized but are disclosed
in the notes. Contingent assets are neither recognized nor disclosed in the financial
statements.

g) Expenditure:

Expenses are accounted on accrual basis.

h) Employee Benefits:

The company is not liable to pay retirement benefits.

i) Income Taxes:

Income Tax expense for the year comprises both current and deferred taxes. Current tax
is measured at the amount expected to be paid to the tax authorities, using the applicable
tax rates. It is recognized in the statement of profit and loss. Deferred Income Taxes
reflect the impact of current year timing differences between taxable income and
accounting income for the year and reversal of timing differences of early years. Deferred
tax is measured based on the tax rates and the tax laws enacted or substantively enacted
at the balance date. Deferred tax assets are recognized only to the extent that there is
reasonable certainty that sufficient future taxable income will be available against which
such deferred tax assets can be realized. Deferred tax assets are recognized on carry
forward of unabsorbed deprecation and tax losses only if there is virtual certainty that

such deferred tax assets can be realized against future taxable profits. Unrecognized
deferred tax assets of earlier years are reassessed and recognized to the extent that it has
become reasonably certain that future taxable income will be available against which
such deferred tax assets can be realized.

Deferred tax assets and liabilities are measured using the tax rates and tax law that have
been enacted or substantively enacted by the Balance Sheet date.

j) Earnings per Share:

Basic Earnings per Share is computed by dividing profit or loss at attributable to equity
shareholders of the company by the weighted average number of equity share outstanding
during the year.

For the purpose of calculating diluted Earnings per share, the net profit for the period
attributable to equity shares and the weighted average number of equity share outstanding
during the period is adjusted for the effect of all dilutive potential equity shares.

k) Cash Flow Statement

The cash flow statement is prepared in accordance with the Indian Accounting Standard
(Ind AS)-7 “Statement of Cash Flows” using the Indirect Method for operating activities.

l) Borrowing costs

Borrowing costs that are directly attributable to the acquisition or construction of a
qualifying asset are capitalized as a part of cost of such asset. Qualifying asset is one that
takes substantial period of time to get ready for its intended use. All other borrowing costs
are recognized as expenditure in the period in which these are incurred. Borrowing costs
consist of interest and other costs that an entity incurs in connection with the borrowing of
funds.

m) Foreign Currency Transactions

No Transaction in Foreign Currency.

n) Government Grants

The company has not received any Government grants during the year.

o) Audit Trail

The Company has used accounting software for maintaining its books of account
which does not has a feature of recording audit trail (edit log) facility and the same has
not been operated throughout the year for all relevant transactions recorded in the
software. Further, since the audit trail feature has not been enabled and accordingly the
same has not been tampered during the current year.

3. Contingent Liabilities not provided for in respect of:-

Inland letter of Letter issued by Axis Bank Rs Nil
Bank Guarantee issued by Axis bank 2.5 Crores

4. LEASES

The company at present does not have any operational lease contract.

5. SEGMENT REPORTING

The Company is in single business segment of Trading.

6. In the opinion of Board of Directors and to the best of their knowledge and belief, the
value on realization of current assets, loans and advances in the ordinary course of
business would not be less than the amount at which they are stated in Balance Sheet. The
provision for all known liabilities is adequate and is neither excess nor short of the amount
reasonably necessary.

8. Outstanding balances in sundry debtors & creditors are subject to confirmation from the
parties. External balance confirmation has not been performed.

9. Figures in brackets represent figures of previous year.

10. During the current year the Company has given certain advances to employees Rs 9.75
Lacs (Previous year Rs 9.75 Lacs) and also has an outstanding trade receivable balances
amounting to Rs 623.01 Lac. (Previous year Rs 702.98 Lac.) Which were overdue for
payment at the balance sheet date. The Company is of the view that they have a strong
base for recovering the amount from customer/ employees and they are in advanced stage
of discussion on the settlement of such outstanding amount and accordingly the above
recoverable amount in books is appropriate and accordingly no adjustment is required in
the financial statement at the balance sheet date.

11. Government of India has promulgated an Act namely The Micro, Small and Medium
Enterprises Development Act, 2006 which come into force with effect from October 2,
2005. As per the Act, the Company is required to identity the Micro, Small and Medium
Suppliers and pay them interest on overdue beyond the specified period respective of
theirs agreed with the suppliers. The Company has issued the confirmation letter to all its
suppliers at the year end, to identify the supplier registered with the above act.
Management has informed us that none of the supplier has confirmed that they have
registered with the Act. In view of this, the liability of interest has not been provided nor is
required disclosure.

12. Previous year’s figures have been regrouped and/or rearranged wherever considered
necessary.

AS PER OUR REPORT OF EVEN DATE ATTACHED.

FOR DSP & ASSOCIATES

CHARTERED ACCOUNTANTS

For and on behalf of the Board of Directors of
CHD CHEMICALS LTD.

Sidharth Gupta

M.No. 541066

FRN 006791N Mehtab Singh Ankit Kothari Shrikant sharma

UDIN: 24541066BKHJJL5220 Managing Director Director CFO

(Din:10294514) (Din: 06883692)