KYC is one time exercise with a SEBI registered intermediary while dealing in securities markets (Broker/ DP/ Mutual Fund etc.). | No need to issue cheques by investors while subscribing to IPO. Just write the bank account number and sign in the application form to authorise your bank to make payment in case of allotment. No worries for refund as the money remains in investor's account.   |   Prevent unauthorized transactions in your account – Update your mobile numbers / email ids with your stock brokers. Receive information of your transactions directly from exchange on your mobile / email at the EOD | Filing Complaint on SCORES - QUICK & EASY a) Register on SCORES b) Mandatory details for filing complaints on SCORE - Name, PAN, Email, Address and Mob. no. c) Benefits - speedy redressal & Effective communication   |   BSE Prices delayed by 5 minutes...<< Prices as on Feb 21, 2025 - 3:59PM >>  ABB India 5287.2  [ -1.08% ]  ACC 1882.7  [ -0.22% ]  Ambuja Cements 481.7  [ -0.23% ]  Asian Paints Ltd. 2257.2  [ 0.35% ]  Axis Bank Ltd. 1008.6  [ -0.83% ]  Bajaj Auto 8507.55  [ -1.40% ]  Bank of Baroda 210.25  [ -1.61% ]  Bharti Airtel 1638.4  [ -0.41% ]  Bharat Heavy Ele 196.3  [ -1.92% ]  Bharat Petroleum 251.55  [ -2.73% ]  Britannia Ind. 4815.45  [ -0.37% ]  Cipla 1472  [ -0.53% ]  Coal India 369.9  [ 0.54% ]  Colgate Palm. 2450.2  [ -1.26% ]  Dabur India 508.35  [ -0.37% ]  DLF Ltd. 685.8  [ -1.33% ]  Dr. Reddy's Labs 1151.95  [ -1.62% ]  GAIL (India) 163.85  [ -1.92% ]  Grasim Inds. 2420  [ -1.40% ]  HCL Technologies 1700.85  [ 0.75% ]  HDFC Bank 1691.55  [ 0.31% ]  Hero MotoCorp 3853.5  [ -1.45% ]  Hindustan Unilever L 2241.6  [ -0.32% ]  Hindalco Indus. 653.6  [ 2.29% ]  ICICI Bank 1232  [ -1.46% ]  IDFC L 108  [ -1.77% ]  Indian Hotels Co 756.8  [ -0.53% ]  IndusInd Bank 1043.15  [ -0.43% ]  Infosys L 1815.15  [ -0.46% ]  ITC Ltd. 401  [ -0.30% ]  Jindal St & Pwr 879.9  [ 0.11% ]  Kotak Mahindra Bank 1951  [ -0.99% ]  L&T 3311.5  [ 1.10% ]  Lupin Ltd. 1906.15  [ -3.61% ]  Mahi. & Mahi 2667.8  [ -6.07% ]  Maruti Suzuki India 12320.15  [ -0.94% ]  MTNL 46.99  [ -0.74% ]  Nestle India 2209.1  [ 0.14% ]  NIIT Ltd. 125.55  [ -2.07% ]  NMDC Ltd. 67.72  [ 0.88% ]  NTPC 325.95  [ 0.25% ]  ONGC 239.9  [ -0.79% ]  Punj. NationlBak 94.3  [ -1.41% ]  Power Grid Corpo 261.75  [ -1.52% ]  Reliance Inds. 1227.7  [ -0.43% ]  SBI 721.55  [ -1.11% ]  Vedanta 438.05  [ 1.04% ]  Shipping Corpn. 161.4  [ -0.25% ]  Sun Pharma. 1643.05  [ -1.60% ]  Tata Chemicals 844.9  [ -1.16% ]  Tata Consumer Produc 1003  [ -0.61% ]  Tata Motors 672.9  [ -2.46% ]  Tata Steel 140.6  [ 1.88% ]  Tata Power Co. 357.4  [ -0.15% ]  Tata Consultancy 3785.75  [ 0.21% ]  Tech Mahindra 1648  [ -0.58% ]  UltraTech Cement 11165.2  [ -1.02% ]  United Spirits 1305.5  [ -2.98% ]  Wipro 306.25  [ -2.20% ]  Zee Entertainment En 97.8  [ -2.78% ]  

Company Information

Indian Indices

  • Sensex
    75311.06

    -424.90
    (-0.56 %)

  • NSE Index
    22795.9

    -117.25
    (-0.51 %)

  • BSE 100LCTMC
    8387.47

    -49.95
    (-0.59 %)

  • BSE Auto
    48135.32

    -1284.05
    (-2.60 %)

  • BSE Bharat22
    7746.91

    -13.91
    (-0.18 %)

  • BSE CPSE
    3305.17

    -24.32
    (-0.73 %)

  • BSE DFRGI
    1371.13

    -2.77
    (-0.20 %)

  • BSE DSI
    922.31

    -6.24
    (-0.67 %)

  • BSE EVI
    841.29

    -5.55
    (-0.66 %)

  • BSE Infra
    530.79

    -3.77
    (-0.71 %)

  • BSE IPO
    13704.86

    -184.43
    (-1.33 %)

  • BSE LVI
    1682.83

    -11.21
    (-0.66 %)

  • BSE Metal
    29197.49

    + 353.83
    (+ 1.23 %)

  • BSE Midcap
    40374.02

    -480.86
    (-1.18 %)

  • BSE Momen
    1895.82

    -33.25
    (-1.72 %)

  • BSE Oil&Gas
    23900.69

    -345.35
    (-1.42 %)

  • BSE PBI
    17493.66

    -107.57
    (-0.61 %)

  • BSE Power
    6091.32

    -18.85
    (-0.31 %)

  • BSE Quality
    1643.71

    -10.50
    (-0.63 %)

  • BSE Realty
    6561.3

    -88.53
    (-1.33 %)

  • BSE Sensex50
    23840.03

    -133.68
    (-0.56 %)

  • BSE Smallcap
    45856

    -198.94
    (-0.43 %)

  • BSE SME IPO
    94088.49

    + 663.03
    (+ 0.71 %)

  • BSE_Bankex
    55718.18

    -461.09
    (-0.82 %)

  • BSE_CDS
    54537.62

    -477.83
    (-0.87 %)

  • BSE_CGS
    58398.81

    -36.77
    (-0.06 %)

  • BSE_FMCG
    18942.85

    -98.06
    (-0.51 %)

  • BSE_HCS
    39619.96

    -643.73
    (-1.60 %)

  • BSE_IT
    39763.85

    -282.48
    (-0.71 %)

  • BSE_PSU
    16903.2

    -152.46
    (-0.89 %)

  • BSE100ESG
    378.99

    -2.94
    (-0.77 %)

  • BSE150MC
    14015.44

    -159.98
    (-1.13 %)

  • BSE200
    10265.81

    -72.89
    (-0.71 %)

  • BSE200EQUALW
    11578.89

    -104.78
    (-0.90 %)

  • BSE250LMC
    9710.42

    -68.19
    (-0.70 %)

  • BSE250SC
    5896.3

    -27.96
    (-0.47 %)

  • BSE400MSC
    10486.84

    -95.71
    (-0.90 %)

  • BSE500
    32535.94

    -221.63
    (-0.68 %)

  • BSECMINSURAN
    1847.52

    + 0.91
    (+ 0.05 %)

  • BSEDollex30
    7126.9

    -51.59
    (-0.72 %)

  • BSEINTERNECO
    2564.76

    -14.34
    (-0.56 %)

  • BSENAT
    23783.31

    -157.57
    (-0.66 %)

  • BSEPOWENERGY
    3408.32

    -19.87
    (-0.58 %)

  • BSESELECTBG
    3869.08

    -27.25
    (-0.70 %)

  • BSESELIPO
    4154.09

    -6.27
    (-0.15 %)

  • BSESEN606535
    30889.79

    -155.27
    (-0.50 %)

  • BSESENSEX60
    30694.63

    -162.00
    (-0.53 %)

  • BSESENSEXEW
    73933.41

    -487.88
    (-0.66 %)

  • BSESensexN30
    33973.17

    -130.18
    (-0.38 %)

  • BSESensexN50
    74062.42

    -818.30
    (-1.09 %)

  • BSETECk
    18407.62

    -99.17
    (-0.54 %)

  • DOLLEX
    1970.06

    -17.12
    (-0.86 %)

  • Dollex 100
    2835.97

    -23.30
    (-0.81 %)

  • CNX 100
    23274.05

    -137.35
    (-0.59 %)

  • CNX 200
    12580.35

    -89.80
    (-0.71 %)

  • CNX Auto
    21505.9

    -569.00
    (-2.58 %)

  • CNX Bank
    48981.2

    -353.35
    (-0.72 %)

  • CNX Commo
    7954

    -2.30
    (-0.03 %)

  • CNX Consum
    10542.05

    -115.90
    (-1.09 %)

  • CNX DOI
    5819.35

    -29.65
    (-0.51 %)

  • CNX Energy
    31592

    -177.65
    (-0.56 %)

  • CNX Fin
    23174.35

    -107.05
    (-0.46 %)

  • CNX FMCG
    52098.15

    -239.15
    (-0.46 %)

  • CNX HighBeta
    3170.35

    -28.15
    (-0.88 %)

  • CNX Infra
    8008.45

    -41.85
    (-0.52 %)

  • CNX IT
    40544.55

    -321.40
    (-0.79 %)

  • CNX LVI
    22995.15

    -173.75
    (-0.75 %)

  • CNX Media
    1492.4

    -17.70
    (-1.17 %)

  • CNX Metal
    8609.7

    + 86.70
    (+ 1.02 %)

  • CNX Midcap
    50486.2

    -677.60
    (-1.32 %)

  • CNX MNC
    25873.05

    -119.65
    (-0.46 %)

  • CNX Pharma
    20385.65

    -400.10
    (-1.92 %)

  • CNX PSE
    8569.35

    -73.85
    (-0.85 %)

  • CNX PSU Bank
    5970.6

    -81.25
    (-1.34 %)

  • CNX Realty
    844.5

    -10.90
    (-1.27 %)

  • CNX Shar 500
    6625.8

    -44.70
    (-0.67 %)

  • CNX Smallcap
    15636.9

    -110.80
    (-0.70 %)

  • CNX SSI
    30283.45

    -148.15
    (-0.49 %)

  • CNX500
    20690.25

    -140.85
    (-0.68 %)

  • CPSE
    5649.5

    -37.35
    (-0.66 %)

  • LIX 15
    6224.55

    -38.80
    (-0.62 %)

  • LIX15 Midcap
    12739.4

    -213.30
    (-1.65 %)

  • N500MC502525
    14254.25

    -101.70
    (-0.71 %)

  • N500MOM50
    47480.2

    -809.85
    (-1.68 %)

  • N500MUCIFFTT
    12307.15

    -93.55
    (-0.75 %)

  • N500MUCIMFTT
    13392.8

    -155.40
    (-1.15 %)

  • NI 15
    11103.35

    -113.00
    (-1.01 %)

  • NIF Mobility
    18184.45

    -317.10
    (-1.71 %)

  • NIF100A30
    16085.8

    -230.85
    (-1.41 %)

  • NIF200A30
    21912.2

    -326.60
    (-1.47 %)

  • NIF200MOME30
    28216.4

    -478.95
    (-1.67 %)

  • NIF500LMSECW
    15600.15

    -118.15
    (-0.75 %)

  • NIF500VAL50
    12702.75

    -60.65
    (-0.48 %)

  • NIFALV30
    24758.65

    -296.80
    (-1.18 %)

  • NIFAQLV30
    20558.7

    -195.15
    (-0.94 %)

  • NIFAQVLV30
    18877.05

    -118.65
    (-0.62 %)

  • NIFCOREHOUSE
    14579.4

    -98.60
    (-0.67 %)

  • NIFEVNAA
    2699.95

    -38.35
    (-1.40 %)

  • NIFFINSEREXB
    25244.1

    -115.75
    (-0.46 %)

  • NIFFS2550
    24858.65

    -120.00
    (-0.48 %)

  • NIFINDIADIGI
    8675.65

    -63.75
    (-0.73 %)

  • NIFINDIAMANU
    12695.2

    -140.65
    (-1.10 %)

  • NIFMC150M50
    53919.65

    -784.05
    (-1.43 %)

  • NIFMC150Q50
    21533.8

    -222.90
    (-1.02 %)

  • NIFMCSELECT
    11198.9

    -192.55
    (-1.69 %)

  • NIFMICCAP250
    20758.1

    -106.75
    (-0.51 %)

  • NIFMIDSMLFS
    14623.1

    -150.05
    (-1.02 %)

  • NIFMIDSMLHC
    38119.5

    -615.95
    (-1.59 %)

  • NIFMIDSMLITT
    9473.4

    -213.95
    (-2.21 %)

  • NIFMSINDCONS
    17599.2

    -233.75
    (-1.31 %)

  • NIFNONCYCSMR
    14620.55

    -87.45
    (-0.59 %)

  • NIFQLV30
    16076.4

    -98.90
    (-0.61 %)

  • NIFSC250Q50
    24014.95

    -201.20
    (-0.83 %)

  • NIFTOP15EW
    9462.35

    -70.95
    (-0.74 %)

  • NIFTOP20EW
    8520.85

    -61.30
    (-0.71 %)

  • NIFTOTALMAR
    11634.25

    -78.50
    (-0.67 %)

  • Nifty CD
    35489.9

    -146.05
    (-0.41 %)

  • Nifty CM
    3413.35

    -41.40
    (-1.20 %)

  • NIFTY DEF
    5349

    -66.70
    (-1.23 %)

  • Nifty Health
    13117.4

    -258.10
    (-1.93 %)

  • Nifty IPO
    1847.35

    -19.90
    (-1.07 %)

  • Nifty LMC250
    14406.85

    -121.30
    (-0.83 %)

  • Nifty MCap50
    14142.5

    -180.55
    (-1.26 %)

  • Nifty MSC400
    17241.7

    -159.00
    (-0.91 %)

  • NIFTY OILGAS
    10074.2

    -107.20
    (-1.05 %)

  • Nifty PBI
    24476.9

    -182.40
    (-0.74 %)

  • Nifty Rural
    13432.7

    -117.80
    (-0.87 %)

  • Nifty SCap50
    7544.4

    -81.55
    (-1.07 %)

  • Nifty TG25
    14808.85

    -53.60
    (-0.36 %)

  • Nifty TL
    20340.8

    -441.90
    (-2.13 %)

  • Nifty100 EWI
    29276.55

    -202.95
    (-0.69 %)

  • Nifty100LV30
    18602.45

    -88.55
    (-0.47 %)

  • Nifty200Q30
    19137.75

    -139.50
    (-0.72 %)

  • Nifty50 EWI
    28574.3

    -153.15
    (-0.53 %)

  • NIFTY500EW
    12369.5

    -82.15
    (-0.66 %)

  • NiftyAlpha50
    45485.95

    -333.45
    (-0.73 %)

  • NiftyHousing
    10290.65

    -13.35
    (-0.13 %)

  • NiftyMCap150
    18681.35

    -207.45
    (-1.10 %)

  • NiftySCap250
    14683.4

    -83.90
    (-0.57 %)

  • NIFTYTOP10EW
    9001.6

    -27.85
    (-0.31 %)

  • NiftyTourism
    8279.2

    -70.85
    (-0.85 %)

  • NMSC400MQ100
    43445.95

    -603.95
    (-1.37 %)

  • NSC250MQ100
    41334.35

    -247.65
    (-0.60 %)

  • NSEMID
    60466.8

    -572.30
    (-0.94 %)

  • NSEQuality30
    5220.75

    -31.15
    (-0.59 %)

  • NV 20
    12595.65

    -82.10
    (-0.65 %)

Global Indices

  • DOW Jones
    43400.54

    -776.11
    (-1.76 %)

  • Nasdaq
    19535.93

    -426.44
    (-2.14 %)

  • S&P 500
    6014.15

    -103.37
    (-1.69 %)

  • Nikkei 225
    38776.94

    + 98.90
    (+ 0.26 %)

  • Hang Seng
    23351.27

    + 774.29
    (+ 3.43 %)

  • Shanghai Composite
    3379.11

    + 28.33
    (+ 0.85 %)

  • Straits Times
    3926.98

    -0.53
    (-0.01 %)

  • FTSE 100
    8663.72

    + 0.75
    (+ 0.01 %)

Forex

  • USDINR 86.9742
    0.23
    GBPINR 109.5753
    0.28
  • JPYINR 57.2200
    0.01
    EURINR 90.9570
    -0.07

ACHYUT HEALTHCARE LTD.

19 February 2025 | 12:00

Industry >> Pharmaceuticals

Select Another Company

ISIN No INE0K1401020 BSE Code / NSE Code 543499 / ACHYUT Book Value (Rs.) 1.31 Face Value 1.00
Bookclosure 10/12/2024 52Week High 6 EPS 0.02 P/E 156.79
Market Cap. 89.75 Cr. 52Week Low 3 P/BV / Div Yield (%) 2.92 / 0.00 Market Lot 31,500.00
Security Type Other

ACCOUNTING POLICY

You can view the entire text of Accounting Policy of the company for the latest year.
Year End :2024-03 

Note SIGNIFICANT ACCOUNTING POLICIES adopted by the Company in the preparation and presentation of the Accounts: -

1. Basis of preparation of Financial Statements:

The Financial Statements are prepared and presented under the historical cost convention and evaluated on a going-concern basis using the accrual system of accounting in accordance with the accounting principles generally accepted in India (Indian GAAP) and the requirements of the Companies Act, including the Accounting Standards as prescribed by the Section 133 of the Companies Act, 2013 (“the Act”) read with Rule 7 of Companies (Accounts) Rules, 2014.

All assets and liabilities have been classified as current and non-current as per normal operating cycle of the Company and other criteria set out in the Schedule III of the Companies Act, 2013.

Use of Estimates

The preparation of the Financial Statements in conformity with Indian GAAP requires the Management to make estimates and assumptions considered in the reported amounts of assets and liabilities (including contingent liabilities) and the reported income and expenses during the period/year. The Management believes that the estimates used in preparation of the Financial Statements are prudent and reasonable. Future results could differ due to these estimates and the differences between the actual results and the estimates are recognised in the periods in which the results are known / materialize.

Property, Plant & Equipment

Fixed assets are stated at historical cost less accumulated depreciation and impairment losses.

Cost includes purchase price and all other attributable cost to bring the assets to its working condition for the intended use.

Subsequent expenditures related to an item of tangible asset are added to its book value only if they increase the future benefits from the existing asset beyond its previously assessed standard of performance.

Impairment of Assets

An asset is treated as impaired when the carrying cost of asset exceeds its recoverable value. Recoverable amount is the higher of an asset's net selling price and its value in use. Value in use is the present value of estimated future cash flows expected to arise from the continuing use of the asset and from its disposal at the end of its useful life. Net selling price is the amount obtainable from sale of the asset in an arm's length transaction between knowledgeable, willing parties, less the costs of disposal. An impairment loss is charged to the Statement of Profit and Loss in the period/year in which an asset is identified as impaired. The impairment loss recognised in prior accounting periods is reversed if there has been a change in the estimate of the recoverable value.

Tangible Assets:

Depreciation on Fixed Assets has been provided based on the useful life of the assets and in the manner prescribed in the Schedule II of the Companies Act, 2013.

Computer Software is amortised based on the tenure for right to use such softwares.

Cash and Cash Equivalents:

Cash and cash equivalents comprises Cash-in-Hand, Short-term Deposits and Balance in Current Accounts with Banks. Cash equivalents are short-term balances (with an original maturity of three months or less from the date of acquisition), highly liquid investments that are readily convertible into known amounts of cash and which are subject to insignificant risk of changes in value.

Inventories:

'Inventories comprises of Raw Material and Finished Goods.

Closing Stock is valued at Cost or Net Realisable Value whichever is lower. Cost of Raw Material and Finished Goods comprises of cost of purchase and other costs incurred in bringing them to their respective present location and condition.

Revenue Recognition:

Revenue from sale of goods net of returns is recognized on dispatch or appropriation of goods in accordance with the terms of sale, Price escalation claims are recognized to the extent there is reasonable certainty of its realization.

Other Income:

Interest income is accounted on accrual basis. Income other than interest income is accounted for when right to receive such income is established.

Employee Benefits:

The Company has an obligation towards gratuity, a defined benefit retirement plan covering eligible employees. The plan provides for lump sum payment to vested employees at retirement, death while in employment or on termination of employment of an amount equivalent to 15 days salary payable for each completed period/year of service without any monetary limit. Vesting occurs upon completion of five period/years of service.

The Company has also provided for leave encashment to the employees at their retirement.

Provision for gratuity and leave encashment has been made in the books as per actuarial valuation done as at the end of the period/year.

Earning Per Share:

Basic earning per share is computed by dividing the profit/ (loss) after tax (including the post tax effect of extraordinary items, if any) by the weighted average number of equity share outstanding during the period. Diluted earning per share is computed by dividing the profit/ (loss) after tax (including the post tax effect of extraordinary items, if any) as adjusted for dividend, interest and other charges to expense or income (net of any attributable taxes) relating to the dilutive potential equity shares, by the weighted average number of equity shares which could have been issued on the conversion of all dilutive potential equity shares.

Taxation & Deferred Tax:

Income taxes are accounted for in accordance with Accounting Standard (AS-22) - “Accounting for taxes on income”, notified under Companies (Accounting Standard) Rules, 2014. Income tax comprises of both current and deferred tax.

Current tax is measured on the basis of estimated taxable income and tax credits computed in accordance with the provisions of the Income Tax Act, 1961.

The tax effect of the timing differences that result between taxable income and accounting income and are capable of reversal in one or more subsequent periods are recorded as a deferred tax asset or deferred tax liability. They are measured using substantially enacted tax rates and tax regulations as of the Balance Sheet date.

Deferred tax assets arising mainly on account of brought forward losses and unabsorbed depreciation under tax laws, are recognized, only if there is virtual certainty of its realization, supported by convincing evidence. Deferred tax assets on account of other timing differences are recognized only to the extent there is a reasonable certainty of its realization.

Foreign Exchange Transaction:

Foreign Currency transactions are booked at the rate prevailing at the time of transaction and any Gain/loss arising out of fluctuations in exchange rate is accounted for at the year end as per AS-11 issued by the Institute of Chartered Accountants of India.

Segment Reporting:

The accounting policies adopted for segment reporting are in line with the accounting policies of the Company. Segment revenue, segment expenses, segment assets and segment liabilities have been identified to segments on the basis of their relationship to the operating activities of the segment. Inter-segment revenue is accounted on the basis of transactions which are primarily determined based on market / fair value factors. Revenue and expenses have been identified to segments on the basis of their relationship to the operating activities of the segment.

Revenue, expenses, assets and liabilities which relate to the Company as a whole and are not allocable to segments on reasonable basis have been included under “unallocated revenue / expenses / assets / liabilities”