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ISIN No
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INE277E01026
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BSE Code / NSE Code
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513544 / MSCTC
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Book Value (Rs.)
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13.29
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Face Value
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10.00
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Bookclosure
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30/09/2024
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52Week High
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123
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EPS
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0.28
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P/E
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173.68
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Market Cap.
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386.36 Cr.
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52Week Low
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15
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P/BV / Div Yield (%)
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3.66 / 0.00
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Market Lot
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1.00
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Security Type
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Other
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You can view the entire text of Notes to accounts of the company for the latest year
| Year End :2025-03 |
1:15 Transfer Pricing
The Company's management is of the opinion that its international transactions are at arm's length so the appropriate legislation will not have an impact on the financial statements, particularly on the tax expenses and that of provision for taxation.
1:16. Operating lease
Leases where the lessor retains, substantially all the risks and rewards incidental to ownership of the leased assets are classified as operating lease. Operating lease expense are recognized in the statement of profit and loss on a straight - line basis over the lease term.
1:17 Revenue recognition
Revenue is recognized to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured.
Interest Income
Interest Income from a financial asset is recognised when it is probable that the economic benefit will flow to the company and the amount of Income can be measured reliably. Interest Income is accrued on a time basis by reference to the amortised cost and at the effective interest rate applicable.
1:18 Taxation
Income Tax expense comprises current income tax (i.e. amount of tax for the period determined in accordance with the income tax law) and deferred tax charge or credit (reflecting the tax effects of timing differences between accounting income and taxable income for the period). The deferred tax charge or credit and the corresponding deferred tax liabilities or assets are recognized using the tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred tax assets are recognized only to the extent there is reasonable certainty that the assets can be realized in future, however where there is unabsorbed depreciation or carried forward loss under taxation lows deferred tax assets are recognized only if there is a virtual certainty of realization of such assets. Deferred tax assets are reviewed at each balance sheet date and written down or written up to reflect the amount that is reasonably /virtually certain (as the case may be) to be realized.
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