Earnings per share (EPS) -
The Earning per share has been calculated as specified in IND AS 33 on "Earning per Share" Issued by the Institute of Chartered Accountants of India, the related disclosures are as below:
42. There is provision in respect of retirement benefits such as gratuity as per IND AS 19 notified by Ministry of Corporate Affairs has been made as per Actuarial valuation.
43. Lease Terms Operating Lease:
As Lessee: Operating Lease Rentals Charged as Revenue Expenditure for right to use following assets are
2022-23 2021-22
Office/Guest House/ Residential Premises 1.74 Lakhs 1.74 Lakhs
44. Interest accrued on Bank Cash Credit Account as at the end of the year was debited by Bank and was credited to the said account as on 31st March 2023. Thus the balance in secured Loans is shown inclusive of interest Accrued thereon.
45. All known liabilities have been accounted for in books of account.
46. Previous year figures have been regrouped/ rearranged wherever considered necessary to make them comparable with the current year figures.
47. Information in respect of appointment of CFO has not been submitted to the Registrar of Companies, New Delhi.
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