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Company Information

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FONE4 COMMUNICATIONS (INDIA) LTD.

25 June 2025 | 12:00

Industry >> E-Commerce/E-Retail

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ISIN No INE0L3H01014 BSE Code / NSE Code 543521 / FONE4 Book Value (Rs.) 4.74 Face Value 10.00
Bookclosure 26/09/2024 52Week High 19 EPS 0.00 P/E 0.00
Market Cap. 17.66 Cr. 52Week Low 4 P/BV / Div Yield (%) 1.49 / 0.00 Market Lot 10,000.00
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 

(j) Contingent liabilities and provisions

A contingent liability is a possible obligation that arises from past events whose existence will be
confirmed by the occurrence or non-occurrence of one or more uncertain future events beyond the
control of the Company or a present obligation that is not recognised because it is not probable that
an outflow of resources will be required to settle the obligation. A contingent liability also arises in
extremely rare cases where there is a liability that cannot be recognised because it cannot be
measured reliably.

a) possible obligation, the existence of which will be confirmed by the occurrence/non-occurrence of
one or more uncertain events, not fully with in the control of the Company;

b) present obligation, where it is not probable that an outflow of resources embodying economic
benefits will be required to settle the obligation;

c) present obligation, where a reliable estimate cannot be made.

A provision is recognised when the Company has a present obligation as a result of past events, 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
disclosed to their present value and are determined based on best estimates required to settle the
obligation at the reporting date. These estimates are reviewed at each reporting date and are adjusted
to reflect the current best estimates.

(k) Earnings per share

Basic earnings per share is calculated by dividing the net profit or loss for the year attributable to
equity shareholders by the weighted average number of equity shares outstanding during the year.

(l) Cash, Cash Equivalents and Bank Balances

Cash, Cash Equivalents and Bank Balances for the purpose of Cash Flow Statement comprise Cash
at Bank, Cash in Hand, Cheques / Drafts in Hand, Deposits with Bank within 12 months maturity
and other permissible instruments as per Accounting Standard AS-3.

(m) Prior Period Expenditure:

The change in estimate due to error or omission in earlier period is treated as prior period items. The
items in respect of which liability has arisen/crystallized in the current year, though pertaining to
earlier year is not treated as prior period expenditure.

(n) Extra Ordinary Items:

The income or expenses that arise from event or transactions which are clearly distinct from the
ordinary activities of the Company and are not recurring in nature are treated as extra ordinary items.
The extra ordinary items are disclosed in the statement of profit and loss as a part of net profit or
loss for the period in a manner so as the impact of the same on current profit can be perceived.

(o) Others

Amounts related to previous years, arisen / settled during the year have been debited / credited to
respective heads of accounts.