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16 January 2026 | 12:00

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ISIN No INE319T01016 BSE Code / NSE Code 512415 / MERCTRD Book Value (Rs.) 45.39 Face Value 10.00
Bookclosure 24/10/2024 52Week High 53 EPS 1.22 P/E 5.55
Market Cap. 9.19 Cr. 52Week Low 6 P/BV / Div Yield (%) 0.15 / 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 
Note 1: Contingent Liability

Contingent liabilities as may arise on account of non/delayed compliance of certain fiscal statutes - Amount unascertainable (Previous year - Amount unascertainable)

Note 2: Segment Accounting

Since the Company has neither more than one business segment nor more than one geographical segment, segment information as per Accounting Standard 17 is not required to be disclosed.

Note 3: Related party Transactions

(A) Names of the related parties and nature of relationship which exists.

(i) Associates

- Sumadhu Traders Pvt. Ltd.

- Sumadhu Estate Developers Pvt. Ltd.

- Suvimal Properties Pvt. Ltd.

Ý - India Food Company Pvt. Ltd.

- National Tiles & Industries Pvt. Ltd.

- Madhu Construction Pvt. Ltd.

(ii) Subsidiaries: None.

(iii) Kev Managerial personnel and their relatives

(a) Shri Pradeep Kumar Sarda              Chairman

(b) Shri Gopal Somani                     Director
(c) Shri Parag Sarda (Son of Shri Pradeep Kumar Sarda) Director

(iv) Relatives of Kev Management Personnel-None Note : Related party relationships are identified by the Company and relied upon by the auditors.

Note 4: Taxation (a) The Company has not provided for Current tax in view of losses incurred by the Company during the year under review.

(b) Deferred Tax Assets arising due to timing difference have not been provided for in the accounts during the year, considering the principle of prudence. As a consequence, no Deferred Tax provision is appearing in the Company's books as at the Balance sheet date.

Note 5: Micro, Small and Medium Enterprises Development Act, 2006: Micro Small and Medium Enterprises in the Current as well in the has been amended on the basis of mformatton . provided by the Company and relied upon by the Auditors.

Note 6: Retirement Benefits: No provision is constdered necessary in the accounts towards Gratuity and Leave encashment since there are no employees with the Company.

Note 7: The Company is in the process of obtaining Service Tax registration for payment of Service tax under reverse charge mechanism.

Note 8: Non-compliance of Clanse 41 of the Listing Agreement Reports to the concerned Stock Exchanges.

Note 9: The previous year's figures have been reworked, regrouped, rearranged and reclassified wherever necessary.