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किल्पेस्ट इंडिया

बीएसई: 532067  |  NSE: N.A  |  ISIN: INE994E01018  |  Pesticides & Agro Chemicals

खोजें किल्पेस्ट इंडिया कनेक्शन मार्च 15
लेखांकन नीति साल : मार्च '18

A. SIGNIFICANT ACCOUNTING POLICIES :

1. General

1. Basis of Accounting :

The financial statements are prepared on a going concern basis under the historical cost convention on the accrual basis of accounting, in accordance with the Indian Generally Accepted Accounting Principles (GAAP) and comply with The Accounting Standards specified under section 133 of The Companies Act, 2013, read with Rule 7 of the Companies (Accounts) Rules. 2014 to the extent applicable, as adopted consistently by the company.

2. Revenue Recognition :

Sales comprise sale of goods inclusive of Excise Duly and VAT/Central Sales Tax and are net of altowances for discounts, rate differences and leakages.

“Goods and Services Tax” (GST) has been introduced w.e.f. 1st July 2017. Consequently excise duty. Value Added Tax (VAT), Central Sales Tax (CST), Entry Tax, Service Tax etc have been replaced with GST.

3. Fixed Assets:

In order to relate them more closely to current replacement values, all the fixed assets acquire up to 31st March, 1993 were revalue as on that date and are accordingly carried at revalue figures Fixed assets acquired after 31st March, 1993 are slated at cost inclusive ol freight, taxes and incidental expenses related thereto.

4. Depreciation:

i) Depreciation has been calculated on straight line method al the rates provided in Schedule II to the Companies Act, 2013.

ii) Depreciation on additions during the year has been provided for full year.

5. Inventories

I) Finished products produced by the Company are carried al tower cost or market value.

ii) Raw materials, Packing Materials and Stores and Spare Paris are carried at cost

iii) Cost is arrived al mainly on a First in first out basis and is inclusive of freight and expenses incurred.

6. Investments

Investments classified as Tong Term Investments are stated at cost.

7. Contingent Liabilities

Contingent liabilities are not provided for and are disclosed by way of notes.

8. Employees’ Retirement Benefits.

I) Company’s contributions to Provident Fund are charged to Profit & loss Account,

ii) Gratuity is accounted for as and when the same is paid.

9. Deferred Tax is accounted for by computing the tax effect of timing difference which arise during the year and reverse subsequent periods.

स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `1008 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `538 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `379 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `656 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स ऑप्शंस में `1075 Cr की खरीदारी की
  • MARKET CUES : स्टॉक फ्यूचर्स में `36 Cr की बिकवाली की
  • MS ON BPCL : Overweight रेटिंग, लक्ष्य `571/Sh
  • CS ON AARTI IND : Outperform रेटिंग, लक्ष्य `980/Sh
  • CS ON APOLLO HOSP : लक्ष्य `1,300 से बढ़ाकर `1,600/Sh
  • NOMURA ON ESSAR CASE : बैंकों की अब 90% तक रकम की रिकवरी संभव

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