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ISIN No
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INE910B01028
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BSE Code / NSE Code
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523151 / OTCO
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Book Value (Rs.)
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1.89
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Face Value
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2.00
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Bookclosure
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12/09/2024
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52Week High
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10
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EPS
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0.02
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P/E
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309.73
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Market Cap.
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9.08 Cr.
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52Week Low
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6
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P/BV / Div Yield (%)
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3.71 / 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 :2024-03 |
3.20 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 can be made. Provisions (excluding retirement benefits) are not discounted to their present value and are determined based on the best estimate required to settle the obligation at the balance sheet date. These are reviewed at each balance sheet date and adjusted to reflect the current best estimates. Contingent liabilities are disclosed in the Notes. Contingent assets are not recognised in the financial statements.
3.21 GST input credit
Service tax/GST input credit is accounted for in the books in the period in which the underlying service received is accounted and when there is reasonable certainty in availing / utilising the credits.
3.22 Operating Cycle
Based on the nature of products / activities of the Company and the normal time between acquisition of assets and their realisation in cash or cash equivalents, the Company has determined its operating cycle as 12 months for the purpose of classification of its assets and liabilities as current and non-current.
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