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POLYSIL IRRIGATION SYSTEMS LTD.

29 August 2025 | 12:00

Industry >> Micro Irrigation Systems

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ISIN No INE517M01028 BSE Code / NSE Code / Book Value (Rs.) 16.05 Face Value 10.00
Bookclosure 52Week High 166 EPS 0.00 P/E 0.00
Market Cap. 373.36 Cr. 52Week Low 14 P/BV / Div Yield (%) 10.33 / 0.00 Market Lot 2,000.00
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 :2024-03 

t. Provisions & Contingencies
Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable
that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of
the amount of the obligation. When the Company expects some or all of a provision to be reimbursed, the reimbursement is recognised
as a separate asset, but only when the reimbursement is virtually certain. The expense relating to a provision is presented in the statement
of profit and loss net of any reimbursement. If the effect of the time value of money is material, provisions are discounted using a current
pre-tax rate that reflects, when appropriate, the risks specific to the liability. When discounting is used, the increase in the provision due
to the passage of time is recognised as a finance cost.

Contingencies

A contingent liability is a possible obligation that arises from past events whose existence will be confirmed by the occurrence or non¬
occurrence of one or more uncertain future events beyond the control of the Company or a present obligation that is not recognized
because it is not probable that an outflow of resources will be required to settle the obligation. A contingent liability also arises in extremely
rare cases where there is a liability that cannot be recognized because it cannot be measured reliably. The Company does have
recognized a contingent commitment in the financial statements.

u. Prior Period Items

Prior period items shall be separately disclosed in the statement of profit and loss in the reporting period together with their nature and
amount in a manner so that their impact on profit or loss in the reporting period can be perceived.

Had complied with AS 15 the prior period expenses are incurred in the reporting period and which has been recognised and disclosed
separately in statement of profit and loss.

v. Exceptional Items

On certain occasions, the size, type or incidence of an item of income or expense, pertaining to the ordinary activities of the Company is
such that its disclosure improves the understanding of the performance of the Company. Such income or expense is classified as an
exceptional item and accordingly disclosed in the Financial Statements.

For and on behalf of the Board of

As per our report of even date POLYSIL IRRIGATION SYSTEMS LIMITED

For RATAN CHANDAK & CO

Chartered Accountants

Firm's Registration No. 108696W -sd- -sd-

Bharat Patel Praful Radadia

CEO & Managing Director Whole-Time Director

DIN: 07780251 DIN: 09660425

CA Jagadish Sate

Partner

Membership No. 182935 -sd- -sd-

UDIN: 24182935BKBIXS1404 Aman Malapni Neha Gupta

Place: Navi Mumbai Chief Financial Officer Company Secretary

Date: June 01,2024 Place: Vadodara

Date: June 01,2024