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Company Information

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CITY CROPS AGRO LTD.

19 August 2025 | 12:00

Industry >> Agricultural Products

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ISIN No INE0M7501019 BSE Code / NSE Code 544000 / CCAL Book Value (Rs.) 19.43 Face Value 10.00
Bookclosure 26/07/2024 52Week High 30 EPS 1.52 P/E 12.85
Market Cap. 31.82 Cr. 52Week Low 17 P/BV / Div Yield (%) 1.00 / 0.00 Market Lot 6,000.00
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 

vii. Provisions

A provision is recognized when the Company has a present obligation as a result of past event, it is probable that an
outflow of resource embodying economic benefits will be require to settle the obligation and a reliable estimate can
be made of the amount of the obligation. Provisions are not discounted to their present value and are determined
based on the best estimate required to settle the obligation at the reporting date. These estimates are reviewed at the
end of each reporting date and adjusted to reflect the current best estimates.

viii. Depreciation and Amortisation

Depreciation is provided on ‘Written Down Value Method' in accordance with the rates and other conditions laid
down in Schedule- II of the Companies Act, 2013. The calculation of deprecation is made on annual basis
including in case of additions or sale of property, plant & equipment during the year.

ix. Property, Plant and Equipment:

Property, plant and equipment are carried at the cost of acquisition or construction less accumulated depreciation.
The cost of property, plant and equipment includes non-refundable taxes, duties, freight and other incidental
expenses related to the acquisition and installation of the respective assets

x. Cash and cash equivalents: Cash comprises cash on hand and demand deposits with banks. Cash equivalents are
short term balances (with an original maturity of three months or less from the date of acquisition) and highly
liquid investments that are readily convertible into known amounts of cash and which are subject to insignificant
risk of changes in value.

For the purposes of the cash flow statement, cash and cash equivalents include cash on hand, in banks and demand
deposits with banks, net of outstanding bank overdrafts that are repayable on demand, book overdraft and are
considered part of the Company’s cash management system.

xii. In the opinion of the board of Directors, Current Assets, Loans and Advances a value of realization equivalent to
the amount at which they are stated in the Balance Sheet. Adequate provisions have been made in the accounts for
all the known liabilities

xiii. As certified by the company that it was received written representation from all the directors, that companies in
which they are directors had not defaulted in terms of section 164(2) of the companies Act, 2013, and the
representation from directors taken in Board that Director is disqualified from being appointed as Director of the
company.

xiv. Earnings per share (EPS):

Basic Earnings per Share is computed by dividing the net profit after tax by weighted average number of equity
shares outstanding during the year. Diluted Earnings per Share is computed by dividing net profit after tax by the
weighted average number of equity shares considered for deriving basic earnings per share and also the weighted
average number of equity shares that could have been issued upon conversion of all dilutive potential equity shares.
Contributed Equity
Equity shares are classified as equity.

(a) Earnings per Share

Basic earnings per share is calculated by dividing:

-the profit attributable to the owners group

-by the weighted average number of equities shares outstanding during the year.

(b) Rounding off amounts

All amounts disclosed in the financial statements and notes have been rounded off to the nearest lacs as per
the requirement of Schedule III, unless otherwise stated.

xv. Related Party Disclosure:

List of related parties where control exists and also related parties with whom transactions have taken place and
relationships, has been disclosed in
Annexure - 1 to the Notes to Accounts.

xvi. Other Note:

As per the Ministry of Corporate Affairs (MCA) notification, proviso to Rule 3(1) of the Companies (Accounts)
Rules, 2014, for the financial year commencing April 1, 2023, every company which uses accounting software for
maintaining its books of account, shall use only such accounting software which has a feature of recording audit
trail of each and every transaction, creating an edit log of each change made in the books of account along with the
date when such changes were made and ensuring that the audit trail cannot be disabled. The interpretation and

guidance on what level edit log and audit trail needs to be maintained evolved during the year and continues to
evolve.

In the company, the accounting software has a feature of audit trail, but it was disable at an application level for
maintenance of books of accounts and relevant transactions. However, the global standard ERP used by the
Company has not been enabled with the feature of audit trail log at the database layer to log direct transactional
changes, due to present design of ERP. This is being taken up with the vendor. In the meanwhile, the Company
continues to ensure that direct write access to the database is granted only via an approved change management
process.

For and on behalf of the board of directors As per our attached report of even date

For, CITY CROPS AGRO LIMITED For, V S S B & Associates

Chartered Accountants
Firm No. 121356W

Kaupil H Shah Shitalben K Shah (Vishves A. Shah)

Managing Director/CFO Director (Partner)

(DIN: 08937535) (DIN: 08935979) M No:-109944

UDIN: 24109944BKACRI9979

Zalakben C Gajjar

Company Secretary

Place : Ahmedabad Place : Ahmedabad

Date: 3 0th May, 2024 Date: 3 0th May, 2024