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Company Information

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SHIVA SUITINGS LTD.

21 August 2025 | 12:00

Industry >> Textiles - Composite Mills

Select Another Company

ISIN No INE02Z901011 BSE Code / NSE Code 521003 / SHVSUIT Book Value (Rs.) 13.42 Face Value 10.00
Bookclosure 26/09/2024 52Week High 32 EPS 0.34 P/E 63.66
Market Cap. 3.40 Cr. 52Week Low 20 P/BV / Div Yield (%) 1.63 / 0.00 Market Lot 100.00
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 

O Provisions, Contingent Liabilities and Contingent Assets:

Provisions involving substantial degree of estimation in measurement are recognised when there is a present obligation as a result of past events and it is
probable that there will be an outflow of resources. Contingent Liabilities are not recognised but are disclosed in the notes to the accounts. Contingent
Assets are neither recognised nor disclosed in the financial statements.

P Segmental Reporting:

The Company is mainly engaged in the business of trading and manufacturing of textiles considering the nature of business and financial reporting of the
Company., the Company has only one segment viz; textile products as reportable segment

25 Contribution to political parties during the year 2C23-24 is Rs. Nil (previous year Rs. Nil).

26 Rs. 8,486/- for the FY 2006-07 towards Debenture Interest due and outstanding to be credited to Investor Education & Protection Fund as at
March 31,2024.

27 Disclosure pursuant to Ind AS 17 "Leases"

Operating Lease:

The company has paid rent for the office premises which are yearly cancellable, hence in view of short term contract the management of the
view to not-applicable of IND AS 116.

28 Disclosure pertaining to Immovable properties

As the company doesn't own any immovable properties the disclosure regarding the title deeds not held in the name of the company, Valuation
and revaluation of assets and others disclosure which are need to be reported under Revised Schedule III, as amended by the Companies Act,
2013 are not applicable.

29 Compliance related to number of layers prescribed under clause (87) of Section 2 of the Act is not applicable to the Company, keeping in view
the fact that the Company has no subsidiaries.

30 Wilful defaulter

The Company has not been declared wilful defaulter by any bank or financial institution or government or any government authority.

31 Crypto Currency /Virtual Currency

The company hadn’t done any transaction in Crypto or Virtual currency.

32 The company had didn't entered into any Scheme's of arrangements with the competent authority in terms of Sec, 230 to 237 of the Companies
Act, 2013.

33 There were no transactions relating to previously unrecorded income that have been surrendered or disclosed as income during the year in the
tax assessments under the Income Tax Act, 1961.

34 Details of pending charge creation / satisfaction registration with ROC.

The company has no such charges which are pending for creation however there is one charges which are yet to be satisfy.

# Reason for No-satisfaction of above Charges : This charge is not pertaining to company. We have approached ROC for the same and
requested them to remove the charge and the process is stilt in progress.

35 The Company has not granted any Loans & Advances in the nature of Loans to its Promoters, Directors, KMP's and the related parties (as
defined under Companies Act, 2013), either severally or jointly with any other persons.

36 The company has not taken any facilities from banks/financial institutions against current assets hence disclosure regarding review and
reporting of filings and submission of Quarterly returns or statements with banks/financial institutions are in agreement with books of accounts
are not applicable.

37 No proceedings were initiated or pending against the Company for holding any benami property under the Benami Transactions (Prohibition)
Act, 1988.

38 Utilization of borrowed funds and share premium:

A The company has not granted/advance/invested funds in any entities or to any other person including foreign entities during the year with the
understanding that the

a) Intermediary shall directly or indirectly lend or invest in any manner whatsoever by or on behalf of the company (Ultimate beneficiaries).

b) Provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries.

B The company has not received any funds during the year from any person’s/entities including foreign entities with the understanding that the
company shall

a) Directly or indirectly lend or invest in any manner whatsoever by or on behalf of the funding entity (Ultimate beneficiaries).

b) Provide any gurantee, security or the like to or on behalf of the ultimate beneficiaries.

39 Relationship with Struck off Companies

There are no companies which are struck off in MCA.

40 In the opinion of the Board :

i) The current assets, loans and advances will realise in the ordinary course of business, at least the amount at which these are stated in the Balance
Sheet.

ii) Provision for all known liabilities have been made.

41 Rule 11(g) of Companies (Audit and Auditors) Rules, 2014

The Company has used accounting softwares for maintaining its books of account for the financial year ended March 31, 2024 which has a feature of
recording audit trail (edit tog) facility and the same has operated throughout the year for all relevant transactions recorded in the softwares.

42 Figures of previous year have been regrouped, rearranged, reclassified where ever necessary to make them comparable with that of current year,

43 The above financial statements have been reviewed by the audit committee and subsequently approved by the Board of Directors at its
meeting held on May 16,2024.

As per our report attached For Shiva Suitings Limited

For V.K.Be$wal & Associates
Chartered Accountants

ICAI Firm Reg No : 101083a

//V / fiewa Chambers, ’ . y

CA Kunal Beswal I ] co ISharad Kumar Sureka Dilip Sanghai Boaiat Tulsanr

Partner U * \ Marine Lines //Managing Director Director & CFO Company Secretary

Membership Number- 13(DIN ; 00058164) (DIN : 03495056) (M.NO : A56425)

Place: Mumbai

Date : 16-05-2024