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HEERA ISPAT LTD.

30 October 2025 | 12:00

Industry >> Steel - CR/HR Strips

Select Another Company

ISIN No INE025D01013 BSE Code / NSE Code 526967 / HEERAISP Book Value (Rs.) -0.95 Face Value 10.00
Bookclosure 26/09/2024 52Week High 11 EPS 0.00 P/E 0.00
Market Cap. 4.45 Cr. 52Week Low 5 P/BV / Div Yield (%) -7.94 / 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 :2025-03 

H. Provisions, contingent liabilities and contingent assets

Provisions are recognised only when:

a) the company has a present obligation (legal or constructive) as a result of a past event;

b) it is probable that an outflow of resources embodying economic benefits will be required to settle

the obligation; and

c) a reliable estimate can be mad e of the amount of the obligation.

Provision is measured using the cash flows estimated to settle the present obligation and when
the effect of time value of money is material, the carrying amount of the provision is the present
value of those cash flows. Reimbursement expected in respect of expenditure required to settle a
provision is recognised only when it is virtually certain that the reimbursement will be received.

Contingent liability is disclosed in case of:

d) a present obligation arising from past events, when it is not probable that an outflow of resources

will be required to settle the obligation; and

e) a present obligation arising from past events, when no reliable estimate is possible. Contingent

assets are disclosed where an inflow of economic benefits is probable.

Provisions, contingent liabilities and contingent assets are reviewed at each Balance Sheet date.
Department appeals, in respect of cases won by the Company, are also considered as Contingent
Liabilities.

I. Cash and Cash Equivalents

Cash and cash equivalents include cash and cheques in hand, bank balances, demand deposits
with banks and other short term highly liquid investments that are readily convertible to know
amounts of cash and which are subject to an insignificant risk of changes in value where original
maturity is three months or less.

J. Employee benefits

Short-term employee benefits are measured on an undiscounted basis and expensed as the
related service is provided. A liability is recognised for the amount expected to be paid under
short-term cash bonus, if the Group has a present legal or constructive obligation to pay this
amount as a result of past service provided by the employee and the obligation can be estimated
reliably.

K. Statement of Cash Flows

Statement of Cash Flows is prepared segregating the cash flows into operating, investing and
financing activities. Cash flow from operating activities is reported using indirect method,
adjusting the net profit for the effects of:

Ý changes during the period in inventories and operating receivables and payables transactions
of a non-cash nature;

Ý non-cash items such as depreciation, provisions, deferred taxes, unrealised foreign currency
gains and losses, and undistributed profits of associates; and

Ý all other items for which the cash effects are investing or financing cash flows.

Cash and cash equivalents (including bank balances) shown in the Statement of Cash Flows
exclude items which are not available for general use as on the date of Balance Sheet.