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CAPROLACTAM CHEMICALS LTD.

20 December 2024 | 12:00

Industry >> Chemicals - Inorganic - Caustic Soda/Soda Ash

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ISIN No INE470N01010 BSE Code / NSE Code 507486 / CAPRO Book Value (Rs.) 12.06 Face Value 10.00
Bookclosure 24/09/2024 52Week High 65 EPS 0.43 P/E 121.21
Market Cap. 23.92 Cr. 52Week Low 43 P/BV / Div Yield (%) 4.31 / 0.00 Market Lot 1.00
Security Type Other

ACCOUNTING POLICY

You can view the entire text of Accounting Policy of the company for the latest year.
Year End :2014-03 
A. Basis of Preparation:

The financial statements of the company are prepared under historical cost convention on an accrual basis in accordance with the Accounting Standards referred to in Section 211 (3C) of the Companies Act, 1956, which have been prescribed by the Companies (Accounting Standards) Rules, 2006, and the relevant provisions of the Companies Act, 1956.

B. USE OF ESTIMATES:

The preparation of financial statements in conformity with generally accepted accounting principles requires estimates and assumptions to be made that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities on the date of financial statements and reported amounts of revenues and expenses during the reporting period. Actual result could differ from these estimates and differences between the actual results and estimates are recognised in the period in which the results are known/ materialised.

C. Fixed Assets:

Fixed Assets are stated at cost including incidental and pre-operative expenses less depreciation.

D. Depreciation:

The Company provides depreciation on written down value method at the rates Specified in the Schedule XIV of the Companies Act, 1956.

Depreciation on additions to / deductions from assets is calculated pro-rata from the date the assets are put to use /till the date the assets are sold/ disposed off.

E. Inventories:

I. Stock in trade comprise of raw materials valued at cost or market value which ever is less.

II. Finished stock is valued at cost.

F. REVENUE RECOGNITION:

i) Revenue from sale of goods and job work is recognised on dispatch, which coincides with transfer of significant risk and rewards to customer. Further, sales revenues are net of VAT, excise duties, sales returns and discounts.

ii) Income on term deposits is accounted on accrual basis.

G. EMPLOYEE BENEFIT:

(a) Short term employee benefits are recognised as an expense at the undiscounted amount in the profit and loss account of the year in which the related service is rendered.

(b) Long term benefits:

(i) Defined Contribution Plan:

Provident Fund:

The eligible employees of the Company are entitled to receive post employment benefits in respect of provident fund, in which both employees and the Company make monthly contributions at a specified percentage of the employees' eligible salary (currently 12% of employees' eligible salary). The contributions are made to Regional Provident fund Commissioner. Provident Fund is classified as Defined Contribution Plans as the Company has no further obligations beyond making the contribution. The Company's contributions to Defined Contribution Plan are charged to profit and loss account as incurred.

(ii) Defined Benefit Plan:

Gratuity:

Gratuity payable under the Payment of Gratuity Act, 1972 and liability if any, will be accounted on payment basis.

H. TAXATION:

Provision for taxation comprises of Current Tax and Deferred Tax. Current Tax Provision has been made on the basis of relief and deductions available under the Income Tax Act, 1961.

The deferred tax for timing difference between the book profit and tax profits is accounted for using the tax rates and laws that have been enacted or substantively enacted as of the Balance Sheet date.

I. PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS:

Provisions are recognised for when the company has at present legal or contractual obligation as a result of past events and there is probability of outflow of resources and the amount is capable of being estimated reliably. Contingent liability is disclosed by way of note when the said conditions are not met. Contingent assets are not recognised /disclosed.

J. PRIOR PERIOD ITEMS:

Significant items of Income and Expenditure, which relate to prior accounting period, are accounted in the Profit and Loss account under the head "Prior Period Adjustments" other than those arising due to events occurring after the close of the year and which are treated as relatable to the current year.