Maitri Enterprises Ltd. இன் கணக்கு குறிப்புகள்

Mar 31, 2025

21. Provisions, Contingent Liabilities and
Contingent Assets:-

Provisions are recognized when the Company has a
present legal or constructive obligation as a result
of past events, it is probable that an outflow of
resources will be required to settle the obligation
and the amount can be reliably estimated. These are
reviewed at each year end and reflect the best current
estimate. Provisions are not recognized for future
operating losses.

Where there are a number of similar obligations, the
likelihood that an outflow will be required in settlement
is determined by considering the class of obligations as
a whole. A provision is recognized even if the likelihood
of an outflow with respect to any one item included in
the same class of obligations may be small.

Provisions are measured at the present value of best
estimate of the expenditure required to settle the
present obligation at the end of the reporting period.
The discount rate used to determine the present value is
a pre-tax rate that reflects current market assessments
of the time value of money and the risks specific to
the liability. The increase in the provision due to the
passage of time is recognized as interest expense.

Contingent liabilities are disclosed when there is
a possible obligation arising from past events, the
existence of which will be confirmed only by the
occurrence or non-occurrence of one or more uncertain
future events not wholly within the control of the
Company or a present obligation that arises from past
events where it is either not probable that an outflow
of resources will be required to settle the obligation or
a reliable estimate of the amount cannot be made.

Contingent assets are disclosed where an inflow of
economic benefits is probable.

22. Earnings per share:-

Earnings per share (EPS) is calculated by dividing
the net profit or loss for the period attributable to
equity shareholders by the weighted average number
of equity shares outstanding during the period.
Earnings considered in ascertaining the EPS is the net
profit for the period and any attributable tax thereto
for the period.

For the purpose of calculating diluted EPS, the net
profit for the period attributable to equity shareholders
and the weighted average number of equity shares
outstanding during the period are adjusted for the
effects of all dilutive potential equity shares.

FOR, DINESH R. THAKKAR & CO. FOR AND ON BEHALF OF THE BOARD,

CHARTERED ACCOUNTANTS MAITRI ENTERPRISES LIMITED

FRN : 102612W

KEYUR M. THAKKAR J JAIKISHAN R. AMBWANI RAMESHLAL B. AMBWANI

(PARTNER) (MANAGING DIRECTOR) (CHAIRMAN )

M NO. 190243 DIN : 03592680 DIN : 02427779

ALPESH M. PATEL UDDESH JAIN

(CHIEF FINANCIAL OFFICER) (COMPANY SECRETARY)

M. NO. ACS 76454

PLACE: AHMEDABAD PLACE: AHMEDABAD

DATE:30 MAY, 2025 DATE: 30 MAY, 2025

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Mar 31, 2014

1. Corporate Information

Parth AUuminium Limited is a limited company domiciled in India and incorporated under the provisions of Companies Act, 1956. The Company is engaged in green house projects.

2. Contingent Liabilities

As informed to us, there are no contingent liabilities as on Balance Sheet Date.

3. In the opinion of Board of Directors of the company current assets, loans & advances are approximately of the same value stated, if realized in ordinary course of business.

4. Balance of certain sundry debtors, sundry creditors, and advances and deposit are subject to confirmation / reconciliation.

5. The company has not received intimation from many suppliers regarding their status under Micro, Small and Medium Enterprise Development Act, 2006. Further, there are no Micro and small enterprise to which company owes dues, which are outstanding for more than 45 days as on 31st March, 2014. This information is required to be disclosed under the said Act, has been determined to the extent such parties have been identified on the basis of information available with the company.

6. Figures of the previous years have been regrouped / rearranged wherever necessary & rounded off to nearest rupee.

7. Wherever Documentary Evidence was not available for our verification, we have relied on the authentication of the Management.

8. During financial year 1998-99, Income Tax Department has taken search operations in the premises of the company on 08.12.1998 and the same challenged by the Company and the same is pending before the High Court of Gujarat, the Company does not envisage any Income Tax Liability for the same.

9. The company is listed with Ahmedabad Stock Exchange, Bombay Stock Exchange and Jaipur Stock Exchange, however due to non-payment of Fees to the Ahmedabad & Jaipur Stock exchange, current Status of both exchange is not known.

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Mar 31, 2013

1.1 In the opinion of the Board of Directors of the Company there is no Contingent Liabilities as on Balance Sheet Date.

1.2. In the opinion of Board of Directors of the company current assets, loans & advances are approximately of the same value stated, if realized in ordinary course of business.

1.3. Balance of certain sundry debtors, sundry creditors, and advances and deposit are subject to confirmation / reconciliation.

1.4 In the opinion of the Board of Directors : (a) assets other than fixed assets and non-current investment have a value on realization in the ordinary course of business at least equal to the amount at which they are stated, (b) all known liabilities have been provided for in full in the books of account of the company.

1.5 The company has not received intimation from many suppliers regarding their status under Micro, Small and Medium Enterprise Development Act, 2006. Further, there are no Micro and small enterprise to which company owes dues, which are outstanding for more than 45 days as on 31st March, 2013. This information is required to be disclosed under the said Act, has been determined to the extent such parties have been identified on the basis of information available with the company.

1.6 Figures of the previous years have been regrouped / rearranged wherever necessary & rounded off to nearest rupee.

1.7 Wherever Documentary Evidence was not available for our verification, we have relied on the authentication of the Management.

1.8 During financial year 1998-99, Income Tax Department has taken search operations in the premises of the company on 08-12-1998 and the same challenged by the Company before the High Court of Gujarat which is pending & the Company does not envisage any Income Tax Liability for the same.

1.9 The company is listed with Ahmedabad Stock Exchange, Bombay Stock Exchange and Jaipur Stock Exchange, however due to non-payment of Fees to the Ahmedabad & Jaipur Stock exchange, current Status of both exchange is not known.

The company''s ordinary shares are listed w.e.f. 25th November, 2011 on The Bombay Stock Exchange Ltd, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 001. Details for Ordinary Shares are as under :

1.10 The Balance Sheet as on 31st March, 2013 and the Statement of Profit and Loss for the year ended 31st March, 2013 are drawn and presented as per the format prescribed under Schedule VI to the Companies Act, 1956 applicable from the financial year commencing from 1st April, 2011. The Amount pertaining to the previous year have been recast to conform with the new format.

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Mar 31, 2012

A. Figures of the previous years have been regrouped / rearranged wherever necessary & rounded off to nearest rupee.

b. Wherever Documentary Evidence was not available for our verification, we have relied on the authentication of the Management.

c. During financial year 1998-99, Income Tax Department has taken search operations in the premises of the company on 08.12.1998 and the same challenged by the Company and the same is pending before the ITAT, the Company does not envisage any Income Tax Liability for the same.

d. The company is listed with Ahmedabad Stock Exchange, Bombay Stock Exchange and Jaipur Stock Exchange, however due to non-payment of Fees to the Ahmedabad & Jaipur Stock exchange, current Status of both exchange is not known.

The company's ordinary shares are listed w.e.f. 25th November, 2011 on The Bombay Stock Exchange Ltd, Phiroze Jeejeebhoy Towers, Dalai Street, Mumbai - 400 001. Details for Ordinary Shares are as under:

e. Till the year ended 31st March, 2011, the company was using pre-revised Schedule VI to the Companies Act, 1956for preparation and presentation of its financial statements. During the year ended 31st March, 2012, the revised schedule VI notified under the Companies Act, 1956, has become applicable to the company. The Company has reclassified previous year figures to conform to this year's classification. The adoption of revised schedule VI does not impact recognition and measurement principles followed for preparation of financial statements. However, it significantly impacts presentation and disclosures made in the financial statements, particularly presentation of Balance sheet.