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AUTOMOBILE PRODUCTS OF INDIA LTD.

12 October 2000 | 12:00

Industry >> Auto Ancl - Others

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ISIN No INE0NY101012 BSE Code / NSE Code 505032 / AUTOPRD Book Value (Rs.) -24.92 Face Value 1.00
Bookclosure 27/09/2024 52Week High 8 EPS 0.00 P/E 0.00
Market Cap. 2.17 Cr. 52Week Low 4 P/BV / Div Yield (%) -0.18 / 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 :2014-03 
(A) Terms/ rights attached to Equity Shares

The Company has only one class of equity shares having a face value of Rs. 1/- per share. Each holder of equity shares is entitled to one vote per share. Whenever the Company declares dividend, same will be paid in Indian rupees.

In the event of liquidation of the company, the holders of equity shares will be entitled to receive remaining assets of the company, after distribution of all preferential amounts. However, no such preferential amounts exist currently. The distribution will be in proportion to the number of equity shares held by the shareholders.

Note 1 Sundry Debtors include Rs.8,72.872 due from Scooters India Limited, outstanding for more than 3 years. The Company has intiated recovery proceedings from this party against earlier decree obtained from Mumbai High Court in favour of the Compnay.

Note 2 In the opinion of the Board the Current Assets, Loans & Advances are realisable in the ordinary course of business at least equal to the amount at which they are stated in the Balance Sheet. The provision for all known liabilities is adequate and not in excess of amount reasonably necessary.

Note 3: Being the first year of new reportable segment, corresponding figurs of previous year have not been given.

Note 4 Taxes on Income

(i) Provision for taxation for the year has been made in accordance with the provisions of the Income Tax Act, 1961.

(ii) As per Accounting Standard { AS-22 ) on " Accounting for Taxes on income" issued by the Institute of Chartered Accountants of India , the timing difference relating to unabsorbed losses results into Deferred Tax Assets. In view of present uncertainty regarding generation of sufficient future taxable income and as a measure of prudence the Deferred Tax Assets on the same has not been recognised in the accounts.

Note 5 Previous year's figures have been re-grouped/reclassified, wherever necessary to correspond with current year's classification.