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ISIN No
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INE681Q01015
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BSE Code / NSE Code
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539596 / DELTA
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Book Value (Rs.)
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9.11
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Face Value
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10.00
|
|
Bookclosure
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23/09/2024
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52Week High
|
67
|
EPS
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0.00
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P/E
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0.00
|
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Market Cap.
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9.12 Cr.
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52Week Low
|
16
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P/BV / Div Yield (%)
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1.86 / 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 Accounting Policy of the company for the latest year.
| Year End :2013-03 |
| The accounts are prepared in accordance with the applicable accounting
standards of the Institute of Chartered Accountants of India and
relevant presentation requirements of the Companies Act, 1956.
1.1 Recognition of Income & Expenditure
a) Income on account of dividend is recognised on receipt basis and all
other incomes are recognised and accounted on accrual basis
b) Items of expenditures are recognised on accrual basis.
1.2 Valuation of Investments:
The stock of shares held, as investments have been valued at cost being
purchase price and direct costs.
1.3 Treatment of Contingent Liabilities:
Contingent Liabilities are not provided for in the accounts and are
shown, if any, separately.
1.4 Provision for income tax is made on the assessable income at the
tax rate applicable to the relevant assessment year. Deferred income
taxes are recognised for the future tax consequences attributable to
timing difference using the tax rates and laws that have been enacted
or substantially enacted as of the Balance Sheet date. Deferred tax
assets are recognized and carried forward only to the extent that there
is a reasonable certainty that sufficient future taxable income will be
available against which such deferred tax assets can be realized.
However, deferred tax arising from unabsorbed and carry forward losses
and depreciation are recognised only when there is virtual certainty
supported by convincing evidence that such assets will be realised.
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