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Aarey Drugs & Pharmaceuticals Ltd.
Market Cap. (Rs.) 77.64 Cr. P/BV 0.97 Book Value (Rs.) 34.33
52 Week High/Low (Rs.) 90/28 FV/ML 10/1 P/E(X) 12.57
Bookclosure 29/09/2017 EPS (Rs.) 2.64 Div Yield (%) 0.00
NOTES TO ACCOUNTS
You can view the entire text of Notes to accounts of the company for the latest year
Year End :2016-03 

NOTES TO ACCOUNTS: '

1. Balances of Trade Receivables, Loans and Advances, Secured Loans, Trade Payables & Others are subject to confirmation and reconciliation and consequential adjustments, if any.

2. In the opinion of the Board & to the best of their knowledge & belief the value of realization of current assets, loans & advances in the ordinary course of business would not be less than the amount at which they are stated in the Balance Sheet & the provisions for all the loans & determined liabilities is adequate and not in excess of the amount stated in balance sheet.

3. According to a technical assessment carried out by the Company, there is no impairment in the carrying cost of cash generating units of the Company in terms of Accounting Standards 28 issued by The Institute of Chartered Accountants of India.

4. The Company has not received the required information from suppliers regarding their status under the Micro, Small and Medium Enterprises Development Act, 2006. Hence disclosures, if any, relating to amounts unpaid as at the yearend together with interest paid/payable as required under the said Act have not been made.

5. Earnings Per Share (AS-20):

The Earning Per Share computed as per the requirement under Accounting Standard 20 on Earning Per Share issued by The Institute of Chartered Accountant of India, is as under:

6. Deferred Tax Assets/(Liability):

The Company has not provided Deferred Tax Liabilities for the year, amounting to Rs. 1,02,69,899/- resulting in overstatement of Reserve and Surplus by the said amount, which is not in conformity with Accounting Standard 22 on “Accounting on Taxes on Income “ issued by the Institute of Chartered Accountant of India.

7. As per information provided by management, depreciation as per companies act, 2013 has been provided only for four month because Plant & Machinery has been put to use for only for four months.

8. Related Party Transaction :

Related Parties and Nature of Relationship:

9. Segment Information (AS-17)

Company has only one segment of activity namely “Trading and Manufacturing Activities”. Since there is No export turnover, there are no reportable geographical segments.

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Achiievers Equities Ltd (AEL) Member of NSE, BSE and MCX-SX
Reg. Office: 32/A, Diamond Harbour Road, Shakerbazar, Kolkata 700008 Tel: 033 2445 6442/66063000 Fax: 033 6606 3041
Email: info@achiieversequitiesltd.com , customer.care@achiieversequitiesltd.com
NSE Registration Nos.: NSE (Cash) : INB231395832 ; NSE (F&O) : INF231395832 ; NSE (Currency) : INE231395832 ; BSE (Cash) : INB011395838 ; BSE (F&O) : INF011395838 ; BSE(Currency) : INE011395838 | DSE Registration Nos. : INB051395839 | USE Registration Nos. : INE271395837
Achievers Commercial Pvt Ltd (ACPL) Members of MCX, ACE and NSEL. | SEBI Registration No. INZ000050830 | ACE: ACEL/TMC/CORP/0194 | NSEL: 40020 | SCORES
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