2.2.11 Accounting of provisions, contingent liabilities and contingent assets
Provisions are recognized, when there is a present legal or constructive obligation as a result of past events,
where it is probable that there will be outflow of resources to settle the obligation and when a reliable estimate
of the amount of the obligation can be made. Where 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. Where the effect is
material, the provision is discounted to net present value using an appropriate current market-based pre-tax
discount rate and the unwinding of the discount is included in finance costs.
Contingent liabilities are recognised only when there is a possible obligation arising from past events, due to
occurrence or non-occurrence of one or more uncertain future events, not wholly within the control of the
Company, or where any present obligation cannot be measured in terms of future outflow of resources, or
where a reliable estimate of the obligation cannot be made. Obligations are assessed on an ongoing basis and
only those having a largely probable outflow of resources are provided for. Contingent assets are not disclosed
2.2.12 Earnings per share (EPS)
Basic EPS is computed by dividing the profit or loss attributable to the equity shareholders of the Company by
the weighted average number of Ordinary shares outstanding during the year. Diluted EPS is computed by
adjusting the profit or loss attributable to the ordinary equity shareholders and the weighted average number of
ordinary equity shares, for the effects of all dilutive potential Ordinary shares.
2.2.13 The company does not have any financial transaction with any struck off companies as per Section 248
of the Companies Act, 2013 or Section 560 of the Companies Act, 1956.
2.2.14 No proceedings have been initiated or pending against the company for holding any benami property
under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules made thereunder.
2.2.15 The company does not have borrowings from banks or financial institutions on the basis of security of
current assets, and hence there is no defualt in repayment of the same.
2.2.16 There are no charges or satisfaction yet to be registered with Registrar of Companies beyond the
statutory period.
2.2.17 The company is not covered under section 135 of the Companies Act, for the adherence to the
provisions of CSR activities.
2.2.18 The Company has not traded or invested in Crypto currency or Virtual Currency during the financial
year.
2.2.19 Following Ratios to be disclosed:
Earning Per Share
Basic EPS amounts are calculated by dividing the profit for the year attributable t o equity holders of
the company by the weighted average number of Equity shares outstanding during the year. Diluted
EPS amounts are calculated by dividing the profit attributable t o equity holders of the company by the
weighted average number of Equity shares outstanding during the year plus the weighted average
number of Equity shares that would be issued on conversion of all the dilutive potential Equity shares
into Equity shares.
The Following Dara reflects the inputs to calculation of basic and diluted EPS
There are no assets and liabilities which have been carried at fair value through the profit and loss account.
There are no assets and liabilities which have been carried at fair value through the other comprehenssive income.
The management assessed that cash and cash equivalents trade receivables, trade payables, and other current liabilities approximate their carrying
amounts largely due to the short-term maturities of these instruments.
The fair values of the unquoted equity shares have been estimated using a DCF model, The valuation requires management to make certain
assumptions about the model inputs including forecast cash flows, discount rate, credit risk and volatility. The probabilities of the various estimates
within the range can be reasonably assessed and are used in management's estimate of fair value for these unquoted equity investments.
The fair values of the Group's interest-bearing borrowings and loans are determined by using DCF method using discount rate that reflects the issuer's
borrowing rate as at the end of the reporting period. The own nonperformance risk as at 31 march 2018 was assessed to be insignificant.
32 Capital Management
The company manages its capital to ensure that entities in the company will be able to continue as a going concern while maximising the return to
stakeholders through the optimisation of the capital deployment.
The company determines the amount of capital required on the basis of annual operating plans and long-term product and other strategic investment
plans. The funding requirement are met through equity and long-term/ short-term borrowings.
The company monitors the capital structure on the basis of total debt to equity ratio and maturity of the overall debt portfolio of the Company.
33 The amounts and disclosures included in the financial statements of the pervious year have been reclassified and regrouped where ever necessary.
34 Figures are rounded off to the nearest Lacs.
For MANBRO INDUSTRIES LIMITED
For Umesh Amita & Company, Formerly known as Unimode Overseas Limited
Chartered Accountants,
Sd/- Sd/-
(Nihit Agarwalla) (Sajan Jain)
Place: New Delhi Sd/- CFO CS & Compliance Officer
Date:- 29.05.2025 (CA Gaurav Kumar) M. No:- A60771
Partner
M.No. 432472
Sd/- Sd/-
(Binod Kumar Goenka) (Dilip Kumar Goenka)
Director Managing Director
DIN: 00518869 DIN: 02057814
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