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RAJASTHAN GASES LTD.

18 July 2025 | 12:00

Industry >> Industrial Gases

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ISIN No INE184D01026 BSE Code / NSE Code 526873 / RAJGASES Book Value (Rs.) 3.75 Face Value 3.00
Bookclosure 30/12/2020 52Week High 76 EPS 0.91 P/E 44.20
Market Cap. 309.96 Cr. 52Week Low 31 P/BV / Div Yield (%) 10.75 / 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 :2023-03 

(C) CRITICALACCOUNTING POLICIES

(1) Current versus Non-Current classification

All assets and liabilities have been classified as current or non-current as per the

Company's normal operating cycle and other criteria set out in the Schedule to the

CompaniesAct, 2013.

(2) Property, Plant and Equipments and IntangibleAssets

(a) Company does not have any property, plant and equipments, intangible assets and investment Property; Hence revaluation provisions not applicable.

(b) In the opinion of the management Company does not hold any Benami property as defined under the "Benami Transactions (Prohibition) Act, 1988 and Rules made there under, No proceedings have been initiated or are pending against the company for holding any Benami property under the "Benami Transactions (Prohibition)Act, 1988 and Rules made there under.

(c) Company does not have any assets (other than property where company is lessee and the lease agreements are duly executed in favour of lessee) whose title deeds are not held in the name of company.

(d) Company does not have any intangible assets underdevelopment.

(e) Company does not have any capital work-in-progress.

(3) Recognition of Income and Expenditure

Revenues/Incomes and Costs/Expenditure are generally accounted on accrual, as they are earned or incurred.

(4) Employee Benefits:

Short term Employee benefits

Liabilities for wages and salaries, including non monetary benefits that are expected to be settled wholly within twelve months after the end of the period in which the employees render the related services are recognized in respect of employee service up to the end of the reporting period and are measured at the amount expected to be paid when the liabilities are settled. The liabilities are presented as current employee benefit obligations in the balance sheet.

(5) Taxation:

No Provision for Current tax is made as the management does not envisage any tax liability according to the provisions of the Income taxAct, 1961.

Deferred tax is recognized as the tax effect of timing differences being the differences between taxable incomes and accounting income that originated in one period and is capable of reversal in one or more subsequent period.