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JAINAM FERRO ALLOYS (I) LTD.

04 February 2026 | 03:40

Industry >> Ferro Alloys

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ISIN No INE02KC01010 BSE Code / NSE Code / Book Value (Rs.) 129.75 Face Value 10.00
Bookclosure 28/09/2024 52Week High 323 EPS 8.54 P/E 25.78
Market Cap. 257.94 Cr. 52Week Low 192 P/BV / Div Yield (%) 1.70 / 0.00 Market Lot 1,000.00
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 :2025-03 

PROVISIONS AND CONTINGENCIES

A provision is recognised when the Company has a
present obligation as a result of past events and it is
probable that an outflow of resources will be required
to settle the obligation, in respect of which a reliable
estimate of the amount can be made. Provisions are

determined based on best estimate required to settle
the obligation at the Balance Sheet date. When a
provision is measured using the cash flows estimated
to settle the present obligation, its carrying amount is
the present value of those cash flows (when the effect
of the time value of the money is material). The
increase in the provisions due to passage of time is
recognized as interest expense. Provisions are
reviewed as at each reporting date and adjusted to
reflect the current estimate.

Contingent liabilities are disclosed when there is a
possible obligation arising from past events, the
existence of which will be confirmed only by the
occurrence or non-occurrence of one or more uncertain
future events not wholly within the control of the
Company or a present obligation that arises from past
events where it is either not probable thatan outflow of
resources will be required to settle or a reliable
estimate of the amount cannot be made.

Contingent assets are not disclosed in the financial
statements unless an inflow of economic benefits is
probable.

DIVIDEND

Final dividend on shares is recorded as a liability on
the date of approval by the shareholders and interim
dividends are recorded as a liability on the date of
declaration by the Company's Board of Directors.