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BENARA BEARINGS & PISTONS LTD.

21 January 2025 | 12:00

Industry >> Bearings

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ISIN No INE495Z01011 BSE Code / NSE Code 541178 / BENARA Book Value (Rs.) 10.40 Face Value 10.00
Bookclosure 30/09/2023 52Week High 27 EPS 0.00 P/E 0.00
Market Cap. 36.23 Cr. 52Week Low 14 P/BV / Div Yield (%) 1.97 / 0.00 Market Lot 2,000.00
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 :2018-03 

Note # 1

Additional information pursuant to the provisions of the Companies Act, 2013 to the extent applicable —

I. The previous year’s figures have been reworked, rearranged and reclassified wherever considered necessary. Accordingly, amounts and other disclosures for the preceding year are included as an integral part of the current year financial statements and are to be read in relation to the amounts and other disclosures relating to the current year.

II. Additional information pursuant to the provisions of the Companies Act, 2013 to the extent applicable -

Note: - Being No. of Items of stock is voluminous; therefore it is not possible to provide the quantitative data.

(a) Employee benefits:

The Company has adopted the Accounting Standard 15 (revised 2005) on Employee Benefits as per an actuarial valuation carried out by an independent actuary in financials. The disclosures as envisaged under the standard are as under:-

(b) Contingent liabilities and Commitments

As per the information available & explanations provided to us by the management -

(c) Segment Reporting

Company’s operating Businesses, organized &Managed unit wise, according to the nature of the products and services provided, are recognized in segments representing one or more strategic business units that offer products or services of different nature and to different Markets.

(d) Micro, Small and Medium Enterprises

As per the information available with the Company and certified by them, total outstanding due to Small Enterprises as required to be disclosed under the Micro, Small and Medium Enterprises Development Act, 2006 at the end of the year is Rs. Nil (Nil).

(e) In the opinion of the Board, Current Assets, Loans and Advances have a value on realization in the ordinary course of business, at least equal to the amount at which they are stated.

(f) The outstanding balances of Sundry Debtors, Sundry Creditors, and loans & advances are subject of confirmation and reconciliation/ consequential adjustment, if any.