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Company Information

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ATV PROJECTS INDIA LTD.

22 November 2024 | 12:00

Industry >> Engineering - Heavy

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ISIN No INE447A01015 BSE Code / NSE Code 500028 / ATVPR Book Value (Rs.) 37.49 Face Value 10.00
Bookclosure 08/08/2024 52Week High 42 EPS 1.22 P/E 31.96
Market Cap. 206.25 Cr. 52Week Low 14 P/BV / Div Yield (%) 1.04 / 0.00 Market Lot 1.00
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 

IV. Provisions and contingent liabilities:

Provisions are recognised when the Group has a present legal or constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation and the amount can be reliably estimated. If the effect of the time value of money is material, provisions are discounted using a current pretax rate that reflects, when appropriate, the risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognised as a finance cost. Contingent Liabilities are disclosed in respect of possible obligations that arise from past events but their existence will be confirmed by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the Group or where any present obligation cannot be measured in terms of future outflow of resources or where a reliable estimate of the obligation cannot be made.

J. Functional and Presentation currency

These financial statements are prepared in Indian rupees; the national currency of India, which is functional currency of the company.

27. Segment Reporting

The Company is mainly engaged in manufacturing and trading of Engineering equipments, Project supplies / Services for various Industries and the TPE plant is not functional. Hence segment reporting as defined in Ind AS 33 is not given.

27 A) The reporting under Rule 11(g) of the Companies ( Audit and Auditors) Rules, 2014 is applicable from 1 April 2023.The Company has used accounting softwares for maintaining its books of account, which have a feature of recording audit trial (edit log) facility and the same has operated throughout the year for all relevant transactions recorded in the respective software.

28. In the opinion of the Management, current assets, loans and advances have a value on realization at least equal to the amount at which they are stated in the Books of Accounts and provision for all known liabilities has been made, except as mentioned otherwise.

29. Corporate Social Responsibility

As per section 135 of the Companies Act, 2013 a CSR committee has been formed by the company. The gross amount required to be spent by the company during the year is Rs.6.31 lacs (5.69 lacs) and has been paid during the year.

In terms of our report of even date

For RHAD & Co.

Chartered Accountants

Firm Registration No. 102588W

M. V. CHATURVEDI K.S. NALWAYA

Dinesh C. Bangar

Partner (DIN-00086331) (DIN-01259966)

M. No.036247

RAVINDRA CHATURVEDI POOJA BAGWE

Place : Mumbai Chief Financial Officer

Dated :11.05.2024. (DIN-03162798)