A Oneindia Venture
Click it and Unblock the Notifications
BNR Udyog Ltd. కంపెనీ అకౌంటింగ్ విధానాలు
Mar 31, 2026
Note General Information1 Corporate information
BNR Udyog Ltd (the Company) was incorporated on 29th November, 1994 as a Public Limited Company. The Company is engaged in the business of Business Support Service, Financial Activities/Others and Medical Transcription/Information Technology (IT)/ Information Technology enabled Services (ITES).
2 Material Accounting Policiesi. Statement of Compliance
The financial statements of the Company have been prepared in accordance with Indian Accounting standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 and Companies Accounting Standard (Amendment Rules 2016).
ii. Basis of preparation and presentation
The financial statements have been prepared on the historical cost basis except for certain financial instruments(Equity Investment) that are measured at fair values at the end of each reporting period, as explained in the accounting policies below.
Historical cost is generally based on fair value of the consideration given in exchange for goods and services.
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, the company takes into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date. Fair value for measurement and / or disclosure purposes in these financial statements is determined on such basis, except for measurements that have some similarities to fair value but are not fair value, such as net realisable value in Ind AS 2.
iii. Significant accounting judgements, estimates and assumptions
The preparation of the Company''s financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities.
The management believes that the estimates used in preparation of financial statements are prudent and reasonable.
iv. Current versus non-current classification
The Company presents assets and liabilities in the balance sheet based on current/ noncurrent classification. An asset is treated as current when it is:
(i) Expected to be realised or intended to be sold or consumed in normal operating cycle
(ii) Held primarily for the purpose of trading
(iii) Expected to be realised within twelve months after the reporting period, or
(iv) Cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.
All other assets are classified as non-current.
A liability is current when:
(i) It is expected to be settled in normal operating cycle
(ii) It is held primarily for the purpose of trading
(iii) It is due to be settled within twelve months after the reporting period, or
(iv) There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period.
The company classifies all other liabilities as non-current.
v. Foreign currency transactions and balances
Transactions in foreign currencies are initially recorded by the Company''s entities at their respective functional currency spot rates at the date the transaction first qualifies for recognition.
Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates of exchange at the reporting date.
Exchange differences arising on settlement or translation of monetary items are recognised in profit or loss.
INR is the functional currency and also the reporting currency
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either:
(i) In the principal market for the asset or liability, or
(ii) In the absence of a principal market, in the most advantageous market for the asset or liability.
A fair value measurement of a non-financial asset takes into account a market participant''s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use.
The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs.
For the purpose of fair value disclosures, the company has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy as explained above. This note summarises accounting policy for fair value. Other fair value relateddisclosures are given in the relevant notes.
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured, regardless of when the payment is being made. Revenue is measured at the fair value of the consideration received or receivable, taking into account contractually defined terms of payment and excluding taxes or duties collected on behalf of the government. The Company recognizes revenue from trading in equity shares classified as Financial Assets at Fair Value Through Profit or Loss (FVTPL) in accordance with Ind AS 109 - Financial Instruments. These financial instruments are initially recognized at fair value and subsequently measured at fair value at each reporting date. Changes in the fair value of such financial assets, including both realized and unrealized gains or losses, are recognized in the Statement of Profit and Loss under âNet Gain / (Loss) on Fair Value Changesâ.
Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, at the reporting date in the countries where the company operates and generates taxable income.
Current income tax relating to items recognised outside profit or loss is recognised outside profit or loss (either in other comprehensive income or in equity). Current tax items are recognised in correlation to the underlying transaction either in Other Comprehensive Income (OCI) or directly in equity. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate.
Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date.
Deferred tax liabilities are recognised for all taxable temporary differences, except:
(i) When the deferred tax liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss.
(ii) In respect of taxable temporary differences associated with investments in subsidiaries, associates and interests in joint ventures, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future.
Deferred tax assets are recognised for all deductible temporary differences, the carry forward
of unused tax credits and any unused tax losses. Deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilised, except:
(i) When the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss
(ii) In respect of deductible temporary differences associated with investments in subsidiaries, associates and interests in joint ventures, deferred tax assets are recognised only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilised.
The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilised. Unrecognised deferred tax assets are reassessed at each reporting date and are recognised to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered.
Deferred tax relating to items recognised outside profit or loss is recognised outside profit or loss (either in other comprehensive income or in equity). Deferred tax items are recognised in correlation to the underlying transaction either in OCI or directly in equity.
Deferred tax assets and deferred tax liabilities are offset if a legally enforceable right exists to set off current tax assets against current tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority.
ix. Property, plant and equipment
Property, plant and equipment are stated at cost less accumulated depreciation and impairment losses, if any.
Cost comprises the purchase price and any attributable/allocable cost of bringing the asset to its working condition for its intended use. The cost also includes direct cost and other related incidental expenses. Revenue earned, if any, during trial run of assets is adjusted against cost of the assets. Cost also includes the cost of replacing part of the plant and equipment.
Borrowing costs relating to acquisition/construction/development of PPE, which takes substantial period of time to get ready for its intended use are also included to the extent they relate to the period till such assets are ready to be put to use.
Subsequent measurement (depreciation and useful lives)
Depreciation is provided from the date the assets are ready to use, on straight line basis as per the useful life of the assets as prescribed under Part C of Schedule II of the Companies Act, 2013.
|
Nature of Asset |
Useful Life |
|
|
I. |
Buildings |
|
|
(a) |
Buildings (other than factory buildings) RCC Frame Structure |
60 Years |
|
(b) |
Buildings (other than factory buildings) other than RCC Frame Structure |
30 Years |
|
II. |
Office Equipment |
05 Years |
|
III. |
Electrical Installations and Equipment |
10 Years |
|
IV. |
Hydraulic works, pipelines and sluices |
15 Years |
|
V. |
Furniture and fittings |
10 Years |
|
VI. |
Computers and data processing units |
|
|
(a) |
Servers and networks |
06 Years |
|
(b) |
End user devices, such as, desktops, laptops, etc. |
03 Years |
Depreciation method, useful life and residual value are reviewed periodically.
The carrying amount of PPE is reviewed periodically for impairment based on internal/external factors. An impairment loss is recognised wherever the carrying amount of assets exceeds its recoverable amount. The recoverable amount is the greater of the asset''s net selling price and value in use.
Subsequent cost
Subsequent costs are included in the asset''s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the entity and the cost of the item can be measured reliably. All other repairs and maintenance cost are charged to the statement of profit and loss during the period in which they are incurred.
De-recognition
PPE are derecognised either when they have been disposed of or when they are permanently withdrawn from use and no future economic benefit is expected from their disposal. The difference between the net disposal proceeds and the carrying amount of the asset is recognised in the Statement of Profit and Loss in the period of de-recognition.
Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.
If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, when appropriate, the risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognised as a finance cost.
xi. Retirement and other employee benefits
Employee benefits include provident fund, employee state insurance scheme, gratuity fund and compensated absences.
Defined contribution plans
Post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and the company does not have any legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.i.e. risk is transferred to the insurance company.
A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.
Initial recognition and measurement
All financial assets are recognised initially at fair value plus, in the case of financial assets not recorded at fair value through profit or loss, transaction costs that are attributable to the acquisition of the financial asset. Purchases or sales of financial assets that require delivery of assets within a time frame established by regulation or convention in the market place (regular way trades) are recognised on the trade date, i.e., the date that the company commits to purchase or sell the asset.
Subsequent measurement
For purposes of subsequent measurement, financial assets are classified in four categories:
(i) Debt instruments at amortised cost
(ii) Debt instruments at fair value through other comprehensive income (FVTOCI)
(iii) Debt instruments, derivatives and equity instruments at fair value through profit or loss (FVTPL)
(iv) Equity instruments measured at fair value through other comprehensive income (FVTOCI) Debt instruments at amortised cost
A âdebt instrument'' is measured at the amortised cost if both the following conditions are met:
a) The asset is held within a business model whose objective is to hold assets for collecting contractual cash flows, and
b) Contractual terms of the asset give rise on specified dates to cash flows that are solely payments of principal and interest (SPPI) on the principal amount outstanding.
This category is the most relevant to the company. After initial measurement, such financial assets are subsequently measured at amortised cost using the effective interest rate (EIR) method.
All equity investments in scope of Ind AS 109 are measured at fair value. Equity instruments which are held for trading and contingent consideration recognised by an acquirer in a business combination to which Ind AS103 applies are classified as at FVTPL. For all other equity instruments, the company may make an irrevocable election to present in other comprehensive income subsequent changes in the fair value. The company makes such election on an instrument by instrument basis. The classification is made on initial recognition and is irrevocable.
If the company decides to classify an equity instrument as at FVTOCI, then all fair value changes on the instrument, excluding dividends, are recognized in the OCI. There is no recycling of the amounts from OCI to P&L, even on sale of investment. However, the company may transfer the cumulative gain or loss within equity.
Derecognition
A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is primarily derecognised (i.e. removed from the Group''s consolidated balance sheet) when:
(i) The rights to receive cash flows from the asset have expired, or
(ii) The company has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a âpass-through'' arrangement; and either
(a) the company has transferred substantially all the risks and rewards of the asset, or (b) the company has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.
Initial recognition and measurement
Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings, payables, or as derivatives designated as hedging instruments in an effective hedge, as appropriate.
All financial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs.
Derecognition
A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognised in the statement of profit or loss.
Investment Property
Investment property comprises land and buildings held to earn rentals for capital
appreciation and is initially measured at cost, including transaction costs and directly attributable expenditure incurred to bring the asset to its intended use.
Subsequent Measurement and Depreciation
Subsequent to initial recognition, investment property is carried at cost less accumulated depreciation and accumulated impairment losses, if any. In accordance with Ind AS 16, depreciation is required to be provided over the useful life of the asset from the date the asset is available for use. The Company has considered the useful life of the building as 60 years based on Schedule II to the Companies Act, 2013. Rental income from investment property are recognized as Revenue from Operations in accordance with the terms of the respective agreements and applicable revenue recognition principles.
Derecognition
Investment property is derecognized upon disposal or when it is permanently withdrawn from use and no future economic benefits are expected from its disposal. Any gain or loss arising on derecognition of the property, determined as the difference between the net disposal proceeds and the carrying amount of the asset, is recognized in the Statement of Profit and Loss in the period of derecognition.
Cash and cash equivalents
Cash and cash equivalent in the balance sheet comprise cash at banks and on hand .
For the purpose of the statement of cash flows, cash and cash equivalents consist of cash. Net of outstanding bank overdrafts as they are considered an integral part of the Company''s cash management.
Earnings per share
Basic earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect of extraordinary items, if any) by the weighted average number of equity shares outstanding during the year.
Diluted earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect of extraordinary items, if any) as adjusted for dividend, interest and other charges to expense or income (net of any attributable taxes) relating to the dilutive potential equity shares, by the weighted average number of equity shares considered for deriving basic earnings per share and the weighted average number of equity shares which could have been issued on the conversion of all dilutive potential equity shares.
Potential equity shares are deemed to be dilutive only if their conversion to equity shares would decrease the net profit per share from continuing ordinary operations. Potential dilutive equity shares are deemed to be converted as at the beginning of the period, unless they have been issued at a later date. The dilutive potential equity shares are adjusted for the proceeds receivable had the shares been actually issued at fair value (i.e. average market value of the outstanding shares). Dilutive potential equity shares are determined independently for each period presented. The number of equity shares and potentially dilutive equity shares are adjusted for share splits / reverse share splits and bonus shares, as appropriate.
The carrying values of assets / cash generating units at each balance sheet date are reviewed for impairment. If any indication of impairment exists, the recoverable amount of such assets is estimated and impairment is recognised, if the carrying amount of these assets exceeds their recoverable amount. The recoverable amount is the greater of the net selling price and their value in use. Value in use is arrived at by discounting the future cash flows to their present value based on an appropriate discount factor. When there is indication that an impairment loss recognised for an asset in earlier accounting periods no longer exists or may have decreased, such reversal of impairment loss is recognised in the Statement of Profit and Loss, except in case of revalued assets.
xvii. Segment Reporting
Based on the management approach as defined in Ind AS 108 Operating Segments, the Chairman and Managing Director/Chief Financial Officer evaluates the Company''s performance based on an analysis of various performance indicators by business segment. Segment revenue and expense include amounts which can be directly attributable to the segment and allocable on reasonable basis. Segment assets and liabilities are assets/liabilities which are directly attributable to the segment or can be allocated on a reasonable basis. Income/expenses/assets/liabilities relating to the enterprise as a whole and not allocable on a reasonable basis to business segments are reflected as unallocated income/expenses/assets/liabilities.
Investments held for trading
xviii. Investments held for trading are classified as financial assets measured at Fair Value Through Profit or Loss (FVTPL) in accordance with Ind AS 109 - Financial Instruments.
Investments are initially recognised at fair value on the trade date. Transaction costs directly attributable to the acquisition of investments classified at FVTPL are recognised in the Statement of Profit and Loss as incurred and are not included in the initial carrying amount of the investment.
Subsequent to initial recognition, such investments are measured at fair value at each reporting date. Gains or losses arising from changes in fair value, including profit or loss on sale of investments, are recognised in the Statement of Profit and Loss in the period in which they arise.
Fair value of quoted investments is determined using quoted market prices at the reporting date, representing Level 1 inputs under the fair value hierarchy as defined in Ind AS 113 - Fair Value Measurement. In respect of unquoted investments, fair value is determined using appropriate valuation techniques, such as the Discounted Cash Flow (DCF) method or Net Asset Value (NAV) method, as considered appropriate in the circumstances, representing Level 2 or Level 3 inputs under the said fair value hierarchy, depending on the observability of the inputs used.
Investments in mutual funds are measured at the Net Asset Value (NAV) declared by the respective fund houses at the reporting date.
Dividend income from investments is recognised in the Statement of Profit and Loss when the Company''s right to receive the dividend is established, which is generally when the dividend is declared by the investee company.
Mar 31, 2025
II Material Accounting Policies
i. Statement of Compliance
The financial statements of the Company have been prepared in accordance with Indian
Accounting standards (Ind AS) notified under the Companies (Indian Accounting Standards)
Rules, 2015 and Companies Accounting Standard (Amendment Rules 2016).
ii. Basis of preparation and presentation
The financial statements have been prepared on the historical cost basis except for certain
financial instruments (Equity Investment) that are measured at fair values at the end of each
reporting period, as explained in the accounting policies below.
Historical cost is generally based on fair value of the consideration given in exchange for
goods and services.
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an
orderly transaction between market participants at the measurement date, regardless of
whether that price is directly observable or estimated using another valuation technique.
In estimating the fair value of an asset or a liability, the company takes into account the
characteristics of the asset or liability if market participants would take those characteristics
in to account when pricing the asset or liability at the measurement date. Fair value for
measurement and / or disclosure purposes in these financial statements is determined on
such basis, except for measurements that have some similarities to fair value but are not fair
value, such as net realisable value in Ind AS 2.
iii. Significant accounting judgements, estimates and assumptions
The preparation of the Company''s financial statements requires management to make
judgements, estimates and assumptions that affect the reported amounts of revenues,
expenses, assets and liabilities, The management believes that the estimates used in
preparation of financial statements are prudent and reasonable.
iv. Current versus non-current classification
The Company presents assets and liabilities in the balance sheet based on current / non¬
current classification.
An asset is treated as current when it is:
(i) Expected to be realised or intended to be sold or consumed in normal operating cycle.
(ii) Held primarily for the purpose of trading.
(iii) Expected to be realised within twelve months after the reporting period, or
(iv) Cash or cash equivalent unless restricted from being exchanged or used to settle a liability for
at least twelve months after the reporting period.
All other assets are classified as non-current.
A liability is current when:
(i) It is expected to be settled in normal operating cycle
(ii) It is held primarily for the purpose of trading
(iii) It is due to be settled within twelve months after the reporting period, or
(iv) There is no unconditional right to defer the settlement of the liability for at least twelve months
after the reporting period
The company classifies all other liabilities as non-current.
v. Foreign currency transactions and balances
Transactions in foreign currencies are initially recorded by the Company''s entities at their
respective functional currency spot rates at the date the transaction first qualifies for
recognition.
Monetary assets and liabilities denominated in foreign currencies are translated at the
functional currency spot rates of exchange at the reporting date.
Exchange differences arising on settlement or translation of monetary items are recognised
in profit or loss.
INR is the functional currency and also the reporting currency.
vi. Fair value measurement
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an
orderly transaction between market participants at the measurement date. The fair value
measurement is based on the presumption that the transaction to sell the asset or transfer
the liability takes place either:
(i) In the principal market for the asset or liability, or
(ii) In the absence of a principal market, in the most advantageous market for the asset or liability
A fair value measurement of a non-financial asset takes into account a market participant''s
ability to generate economic benefits by using the asset in its highest and best use or by
selling it to another market participant that would use the asset in its highest and best use.
The Company uses valuation techniques that are appropriate in the circumstances and for
which sufficient data are available to measure fair value, maximizing the use of relevant
observable inputs and minimizing the use of unobservable inputs.
For the purpose of fair value disclosures, the company has determined classes of assets and
liabilities on the basis of the nature, characteristics and risks of the asset or liability and the
level of the fair value hierarchy as explained above. This note summarises accounting policy
for fair value. Other fair value related disclosures are given in the relevant notes.
vii. Revenue recognition
Revenue is recognised to the extent that it is probable that the economic benefits will flow to
the Company and the revenue can be reliably measured, regardless of when the payment is
being made. Revenue is measured at the fair value of the consideration received or
receivable, taking into account contractually defined terms of payment and excluding taxes
or duties collected on behalf of the government. The Company recognizes revenue from
trading in equity shares classified as Financial Assets at Fair Value Through Profit or Loss
(FVTPL) in accordance with Ind AS 109 - Financial Instruments. These financial instruments
are initially recognized at fair value and subsequently measured at fair value at each
reporting date. Changes in the fair value of such financial assets, including both realized and
unrealized gains or losses, are recognized in the Statement of Profit and Loss under âNet
Gain/(Loss) on Fair Value Changesâ.
viii. Taxes
Current income tax
Current income tax assets and liabilities are measured at the amount expected to be
recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute
the amount are those that are enacted or substantively enacted, at the reporting date in the
countries where the company operates and generates taxable income.
Current income tax relating to items recognised outside profit or loss is recognised outside
profit or loss (either in other comprehensive income or in equity). Current tax items are
recognised in correlation to the underlying transaction either in Other Comprehensive
Income (OCI) or directly in equity. Management periodically evaluates positions taken in the
tax returns with respect to situations in which applicable tax regulations are subject to
interpretation and establishes provisions where appropriate.
Deferred tax
Deferred tax is provided using the liability method on temporary differences between the tax
bases of assets and liabilities and their carrying amounts for financial reporting purposes at
the reporting date.
Deferred tax liabilities are recognised for all taxable temporary differences, except:
(i) When the deferred tax liability arises from the initial recognition of goodwill or an asset or
liability in a transaction that is not a business combination and, at the time of the transaction,
affects neither the accounting profit nor taxable profit or loss.
(ii) In respect of taxable temporary differences associated with investments in subsidiaries,
associates and interests in joint ventures, when the timing of the reversal of the temporary
differences can be controlled and it is probable that the temporary differences will not reverse
in the foreseeable future.
Deferred tax assets are recognised for all deductible temporary differences, the carry forward
of unused tax credits and any unused tax losses. Deferred tax assets are recognised to the
extent that it is probable that taxable profit will be available against which the deductible
temporary differences, and the carry forward of unused tax credit and unused tax losses can
be utilized except:
(i) When the deferred tax asset relating to the deductible temporary difference arises from the
initial recognition of an asset or liability in a transaction that is not a business combination
and, at the time of the transaction, affects neither the accounting profit nor taxable profit or
loss.
(ii) In respect of deductible temporary differences associated with investments in subsidiaries,
associates and interests in joint ventures, deferred tax assets are recognised only to the
extent that it is probable that the temporary differences will reverse in the foreseeable future
and taxable profit will be available against which the temporary differences can be utilised.
The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to
the extent that it is no longer probable that sufficient taxable profit will be available to allow all
or part of the deferred tax asset to be utilised. Unrecognised deferred tax assets are re¬
assessed at each reporting date and are recognised to the extent that it has become
probable that future taxable profits will allow the deferred tax asset to be recovered.
Deferred tax relating to items recognised outside profit or loss is recognised outside profit or
loss (either in other comprehensive income or in equity). Deferred tax items are recognised in
correlation to the underlying transaction either in OCI or directly in equity.
Deferred tax assets and deferred tax liabilities are offset if a legally enforceable right exists to
set off current tax assets against current tax liabilities and the deferred taxes relate to the
same taxable entity and the same taxation authority.
ix. Property, plant and equipment
Fixed assets are stated at cost, net of accumulated depreciation and accumulated
impairment losses, if any. The cost comprises purchase price, non refundable taxes and
directly attributable cost of bringing the asset to its present location and condition for the
intended use. Any trade discounts and rebates are deducted in arriving at the purchase price.
The Company has elected to regard the carrying values of freehold buildings as deemed cost
since they were broadly comparable to fair value. Depreciation on tangible assets has been
provided on the straight line method as per useful life prescribed in schedule -II to the
Companies Act, 2013.
Subsequent cost
Subsequent costs incurred for replacement of a major component of an asset should be
included in the asset''s carrying cost or recognised as a separate asset, as appropriate. The
carrying value of the replaced component should be charged to Profit and Loss account
when replaced.
De-recognition
An item of property, plant and equipment and any significant part initially recognised is
derecognised upon disposal or when no future economic benefits are expected from its use
or disposal. Any gain or loss arising on de-recognition of the asset (calculated as the
difference between the net disposal proceeds and the carrying amount of the asset) is
included in the income statement when the asset is derecognised.
Mar 31, 2024
Note 1 Material Accounting Policies
1.1 Corporate information
BNR Udyog Ltd (the Company) was incorporated on 29th November, 1994 as a Public Limited Company. The Company activities are in the business of Business Support Service, Information Technology (IT) / Information Technology enabled Services (ITES) and Investment and Real Estate Business.
1.2 Significant accounting policies
1.3 Statement of Compliance
The financial statements of the Company have been prepared in accordance with Indian Accounting standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 and Companies Accounting Standard (Amendment Rules 2016).
1.4 Basis of preparation and presentation
The financial statements have been prepared on the historical cost basis except for certain financial instruments(Equity Investment) that are measured at fair values at the end of each reporting period, as explained in the accounting policies below.
Historical cost is generally based on fair value of the consideration given in exchange for goods and services.
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, the company takes into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date. Fair value for measurement and / or disclosure purposes in these financial statements is determined on such basis, except for measurements that have some similarities to fair value but are not fair value, such as net realisable value in Ind AS 2.
1.5 Significant accounting judgements, estimates and assumptions
The preparation of the Companyâs financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities,
The management believes that the estimates used in preparation of financial statements are prudent and reasonable.
1.6 Current versus non-current classification
The Company presents assets and liabilities in the balance sheet based on current/ non-current classification. An asset is treated as current when it is:
(i) Expected to be realised or intended to be sold or consumed in normal operating cycle
(ii) Held primarily for the purpose of trading
(iii) Expected to be realised within twelve months after the reporting period, or
(iv) Cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period
All other assets are classified as non-current.
A liability is current when:
(i) It is expected to be settled in normal operating cycle
(ii) It is held primarily for the purpose of trading
(iii) It is due to be settled within twelve months after the reporting period, or
(iv) There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period
The company classifies all other liabilities as non-current.
1.7 Foreign currency transactions and balances
Transactions in foreign currencies are initially recorded by the Companyâs entities at their respective functional currency spot rates at the date the transaction first qualifies for recognition.
Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates of exchange at the reporting date.
Exchange differences arising on settlement or translation of monetary items are recognised in profit or loss.
INR is the functional currency and also the reporting currency
1.8 Fair value measurement
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either:
(i) In the principal market for the asset or liability, or
(ii) In the absence of a principal market, in the most advantageous market for the asset or liability
A fair value measurement of a non-financial asset takes into account a market participantâs ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use.
The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs.
For the purpose of fair value disclosures, the company has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy as explained above. This note summarises accounting policy for fair value. Other fair value related disclosures are given in the relevant notes.
1.9 Revenue recognition
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured, regardless of when the payment is being made. Revenue is measured at the fair value of the consideration received or receivable, taking into account contractually defined terms of payment and excluding taxes or duties collected on behalf of the government.
1.10 Taxes
Current income tax
Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, at the reporting date in the countries where the company operates and generates taxable income.
Current income tax relating to items recognised outside profit or loss is recognised outside profit or loss (either in other comprehensive income or in equity). Current tax items are recognised in correlation to the underlying transaction either in Other Comprehensive Income (OCI) or directly in equity. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate
Deferred tax
Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date.
Deferred tax liabilities are recognised for all taxable temporary differences, except:
(i) When the deferred tax liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss.
(ii) In respect of taxable temporary differences associated with investments in subsidiaries, associates and interests in joint ventures, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future.
Deferred tax assets are recognised for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses. Deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilised, except:
(i) When the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss
(ii) In respect of deductible temporary differences associated with investments in subsidiaries, associates and interests in joint ventures, deferred tax assets are recognised only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilised.
The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilised. Unrecognised deferred tax assets are re-assessed at each reporting date and are recognised to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered.
Deferred tax relating to items recognised outside profit or loss is recognised outside profit or loss (either in other comprehensive income or in equity). Deferred tax items are recognised in correlation to the underlying transaction either in OCI or directly in equity.
Deferred tax assets and deferred tax liabilities are offset if a legally enforceable right exists to set off current tax assets against current tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority.
1.11 Property, plant and equipment
Fixed assets are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. The cost comprises purchase price, non refundable taxes and directly attributable cost of bringing the asset to its present location and condition for the intended use. Any trade discounts and rebates are deducted in arriving at the purchase price.
The Company has elected to regard the carrying values of freehold buildings as deemed cost since they were broadly comparable to fair value.
Depreciation on tangible assets has been provided on the straight line method as per useful life prescribed in schedule -II to the Companies Act, 2013 .
Subsequent cost
Subsequent costs incurred for replacement of a major component of an asset should be included in the assetâs carrying cost or recognised as a separate asset, as appropriate. The carrying value of the replaced component should be charged to Profit and Loss account when replaced.
De-recognition
An item of property, plant and equipment and any significant part initially recognised is derecognised upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on de-recognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the income statement when the asset is derecognised.
1.12 Provisions
Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.
If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects,
when appropriate, the risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognised as a finance cost.
1.13 Retirement and other employee benefits
Employee benefits include provident fund, employee state insurance scheme, gratuity fund and compensated absences.
Defined contribution plans
Post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and the company does not have any legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.i.e. risk is transferred to the insurance company.
1.14 Financial instruments
A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.
Financial assets
Initial recognition and measurement
All financial assets are recognised initially at fair value plus, in the case of financial assets not recorded at fair value through profit or loss, transaction costs that are attributable to the acquisition of the financial asset. Purchases or sales of financial assets that require delivery of assets within a time frame established by regulation or convention in the market place (regular way trades) are recognised on the trade date, i.e., the date that the company commits to purchase or sell the asset.
Subsequent measurement
For purposes of subsequent measurement, financial assets are classified in four categories:
(i) Debt instruments at amortised cost
(ii) Debt instruments at fair value through other comprehensive income (FVTOCI)
(iii) Debt instruments, derivatives and equity instruments at fair value through profit or loss (FVTPL)
(iv) Equity instruments measured at fair value through other comprehensive income (FVTOCI)
Debt instruments at amortised cost
A âdebt instrumentâ is measured at the amortised cost if both the following conditions are met:
a) The asset is held within a business model whose objective is to hold assets for collecting contractual cash flows, and
b) Contractual terms of the asset give rise on specified dates to cash flows that are solely payments of principal and interest (SPPI) on the principal amount outstanding.
This category is the most relevant to the company. After initial measurement, such financial assets are subsequently measured at amortised cost using the effective interest rate (EIR) method.
Equity investments
All equity investments in scope of Ind AS 109 are measured at fair value. Equity instruments which are held for trading and contingent consideration recognised by an acquirer in a business combination to which Ind AS103 applies are classified as at FVTPL. For all other equity instruments, the company may make an irrevocable election to present in other comprehensive income subsequent changes in the fair value. The company makes such election on an instrument by- instrument basis. The classification is made on initial recognition and is irrevocable.
If the company decides to classify an equity instrument as at FVTOCI, then all fair value changes on the instrument, excluding dividends, are recognized in the OCI. There is no recycling of the amounts from OCI to P&L, even on sale of investment. However, the company may transfer the cumulative gain or loss within equity.
Derecognition
A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is primarily derecognised (i.e. removed from the Groupâs consolidated balance sheet) when:
(i) The rights to receive cash flows from the asset have expired, or
(ii) The company has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a âpassthroughâ arrangement; and either
(a) the company has transferred substantially all the risks and rewards of the asset, or (b) the company has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.
Financial liabilities
Initial recognition and measurement
Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings, payables, or as derivatives designated as hedging instruments in an effective hedge, as appropriate.
All financial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs.
Derecognition
A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognised in the statement of profit or loss.
1.15 Cash and cash equivalents
Cash and cash equivalent in the balance sheet comprise cash at banks and on hand .
For the purpose of the statement of cash flows, cash and cash equivalents consist of cash. Net of outstanding bank overdrafts as they are considered an integral part of the Company''s cash management.
1.16 Earnings per share
Basic earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect of extraordinary items, if any) by the weighted average number of equity shares outstanding during the year.
Diluted earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect of extraordinary items, if any) as adjusted for dividend, interest and other charges to expense or income (net of any attributable taxes) relating to the dilutive potential equity shares, by the weighted average number of equity shares considered for deriving basic earnings per share and the weighted average number of equity shares which could have been issued on the conversion of all dilutive potential equity shares.
Potential equity shares are deemed to be dilutive only if their conversion to equity shares would decrease the net profit per share from continuing ordinary operations. Potential dilutive equity shares are deemed to be converted as at the beginning of the period, unless they have been issued at a later date. The dilutive potential equity shares are adjusted for the proceeds receivable had the shares been actually issued at fair value (i.e. average market value of the outstanding shares). Dilutive potential equity shares are determined independently for each period presented. The number of equity shares and potentially dilutive equity shares are adjusted for share splits / reverse share splits and bonus shares, as appropriate.
1.17 Impairment of assets
The carrying values of assets / cash generating units at each balance sheet date are reviewed for impairment. If any indication of impairment exists, the recoverable amount of such assets is estimated and impairment is recognised, if the carrying amount of these assets exceeds their recoverable amount. The recoverable amount is the greater of the net selling price and their value in use. Value in use is arrived at by discounting the future cash flows to their present value based on an appropriate discount factor. When there is indication that an impairment loss recognised for an asset in earlier accounting periods no longer exists or may have decreased, such reversal of impairment loss is recognised in the Statement of Profit and Loss, except in case of revalued assets.
Mar 31, 2023
Note 1 Significant Accounting Policies
1.1 Corporate information
BNR Udyog Ltd (the Company) was incorporated on 29th November, 1994 as a Public Limited Company. The Company activities are in the business of Business Support Service, Information Technology (IT) / Information Technology enabled Services (ITES) and Investment and Real Estate Business.
1.2 Significant accounting policies
1.3 Statement of Compliance
The financial statements of the Company have been prepared in accordance with Indian Accounting standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 and Companies Accounting Standard (Amendment Rules 2016).
1.4 Basis of preparation and presentation
The financial statements have been prepared on the historical cost basis except for certain financial instruments(Equity Investment) that are measured at fair values at the end of each reporting period, as explained in the accounting policies below.
Historical cost is generally based on fair value of the consideration given in exchange for goods and services.
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, the company takes into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date. Fair value for measurement and / or disclosure purposes in these financial statements is determined on such basis, except for measurements that have some similarities to fair value but are not fair value, such as net realisable value in Ind AS 2.
1.5 Significant accounting judgements, estimates and assumptions
The preparation of the Companyâs financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities,
The management believes that the estimates used in preparation of financial statements are prudent and reasonable.
1.6 Current versus non-current classification
The Company presents assets and liabilities in the balance sheet based on current/ non-current classification. An asset is treated as current when it is:
(i) Expected to be realised or intended to be sold or consumed in normal operating cycle
(ii) Held primarily for the purpose of trading
(iii) Expected to be realised within twelve months afterthe reporting period, or
(iv) Cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months afterthe reporting period
All other assets are classified as non-current.
Aliability is current when:
(i) It is expected to be settled in normal operating cycle
(ii) It is held primarily forthe purpose of trading
(iii) It is due to be settled within twelve months after the reporting period, or
(iv) There is no unconditional right to defer the settlement of the liability for at least twelve months afterthe reporting period
The company classifies all other liabilities as non-current.
1.7 Foreign currency transactions and balances
Transactions in foreign currencies are initially recorded by the Company''s entities at their respective functional currency spot rates at the date the transaction first qualifies for recognition.
Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates of exchange at the reporting date.
Exchange differences arising on settlement or translation of monetary items are recognised in profit or loss.
INR is the functional currency and also the reporting currency
1.8 Fair value measurement
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either:
(i) In the principal market for the asset or liability, or
(ii) In the absence of a principal market, in the most advantageous market for the asset or liability
A fair value measurement of a non-financial asset takes into account a market participant''s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use.
The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs.
For the purpose of fair value disclosures, the company has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy as explained above. This note summarises accounting policy for fair value. Other fair value related disclosures are given in the relevant notes.
1.9 Revenue recognition
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured, regardless of when the payment is being made. Revenue is measured at the fair value of the consideration received or receivable, taking into account contractually defined terms of payment and excluding taxes or duties collected on behalf of the government.
1.1 Taxes
Current income tax
Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, at the reporting date in the countries where the company operates and generates taxable income.
Current income tax relating to items recognised outside profit or loss is recognised outside profit or loss (either in other comprehensive income or in equity). Current tax items are recognised in correlation to the underlying transaction either in Other Comprehensive Income (OCI) or directly in equity. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate
Deferred tax
Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date.
Deferred tax liabilities are recognised for all taxable temporary differences, except:
3(i) When the deferred tax liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profitorloss.
(ii) In respect of taxable temporary differences associated with investments in subsidiaries, associates and
interests in joint ventures, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future.
Deferred tax assets are recognised for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses. Deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carryforward of unused tax credits and unused tax losses can be utilised, except:
(i) When the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neitherthe accounting profit nortaxable profit or loss
(ii) In respect of deductible temporary differences associated with investments in subsidiaries, associates and interests in joint ventures, deferred tax assets are recognised only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilised.
The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilised. Unrecognised deferred tax assets are re-assessed at each reporting date and are recognised to the extent that it has become probable that future taxable profits will allow the deferred taxasset to be recovered.
Deferred tax relating to items recognised outside profit or loss is recognised outside profitorloss (either in other comprehensive income or in equity). Deferred tax items are recognised in correlation to the underlying transaction either in OCI ordirectly in equity.
Deferred tax assets and deferred tax liabilities are offset if a legally enforceable right exists to set off current tax assets against current tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority.
1.11 Property, plant and equipment
Fixed assets are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. The cost comprises purchase price, non refundable taxes and directly attributable cost of bringing the asset to its present location and condition for the intended use. Any trade discounts and rebates are deducted in arriving atthe purchase price.
The Company has elected to regard the carrying values of freehold land and buildings as deemed cost since they were broadly comparable to fair value.
Depreciation on tangible assets has been provided on the straight line method as per useful life prescribed in schedule-ll to the Companies Act, 2013.
De-recognition and subsequent cost
Subsequent costs incurred for replacement of a major component of an asset should be included in the assetâs carrying cost or recognised as a separate asset, as appropriate. The carrying value of the replaced component should be charged to Profit and Loss account when replaced.
De-recognition
An item of property, plant and equipment and any significant part initially recognised is derecognised upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on de-recognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the income statement when the asset is derecognised.
1.12 Provisions General
Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made ofthe amount of the obligation.
If the effect ofthe time value of money is material, provisions are discounted using a current pre-tax rate that reflects,
when appropriate, the risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognised as a finance cost.
1.13 Retirement and other employee benefits
Employee benefits include provident fund, employee state insurance scheme, gratuity fund and compensated absences.
Defined contribution plans
Post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and the company does not have any legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.i.e. risk is transferred to the insurance company.
1.14 Financial instruments
A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability orequity instrument of anotherentity.
Financial assets
Initial recognition and measurement
All financial assets are recognised initially at fair value plus, in the case of financial assets not recorded at fair value through profit or loss, transaction costs that are attributable to the acquisition ofthe financial asset. Purchases or sales of financial assets that require delivery of assets within a time frame established by regulation orconvention in the market place (regular way trades) are recognised on the trade date, i.e., the date that the company commits to purchase or sell the asset.
Subsequent measurement
For purposes of subsequent measurement, financial assets are classified in four categories:
(i) Debt instruments at amortised cost
(ii) Debt instruments at fair value through other comprehensive income (FVTOCI)
(iii) Debt instruments, derivatives and equity instruments at fair value through profit or loss (FVTPL)
(iv) Equity instruments measured at fair value through other comprehensive income (FVTOCI)
Debt instruments at amortised cost
A''debt instrumentâ is measured at the amortised cost if both the following conditions are met:
a) The asset is held within a business model whose objective is to hold assets for collecting contractual cashflows, and
b) Contractual terms of the asset give rise on specified dates to cash flows that are solely payments of principal and interest (SPPI) on the principal amount outstanding.
This category is the most relevant to the company. After initial measurement, such financial assets are subsequently measured at amortised cost using the effective interest rate (EIR) method.
All equity investments in scope of Ind AS 109 are measured at fair value. Equity instruments which are held for trading and contingent consideration recognised by an acquirer in a business combination to which Ind AS103 applies are classified as at FVTPL. For all other equity instruments, the company may make an irrevocable election to present in other comprehensive income subsequent changes in the fair value. The company makes such election on an instrument by- instrument basis. The classification is made on initial recognition and is irrevocable.
If the company decides to classify an equity instrument as at FVTOCI, then all fair value changes on the instrument, excluding dividends, are recognized in the OCI. There is no recycling of the amounts from OCI to P&L, even on sale of investment. However, the company may transfer the cumulative gain or loss within equity.
Derecognition
A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is primarily derecognised (i.e. removed from the Groupâs consolidated balance sheet) when:
(i) The rights to receive cash flows from the asset have expired, or
(ii) The company has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a âpassthroughâ arrangementn and either
(a) the company has transferred substantially all the risks and rewards of the asset, or (b) the company has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.
Financial liabilities
Initial recognition and measurement
Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings, payables, or as derivatives designated as hedging instruments in an effective hedge, as appropriate.
All financial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs.
Derecognition
Afinancial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognised in the statement of profit or loss.
1.15 Cash and cash equivalents
Cash and cash equivalent in the balance sheet comprise cash at banks and on hand .
For the purpose of the statement of cash flows, cash and cash equivalents consist of cash. Net of outstanding bank overdrafts as they are considered an integral part of the Company''s cash management.
1.16 Earnings pershare
Basic earnings per share is computed by dividing the profit/(loss) aftertax (including the post tax effect of extraordinary items, if any) by the weighted average number of equity shares outstanding during the year.
Diluted earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect of extraordinary items, if any) as adjusted for dividend, interest and other charges to expense or income (net of any attributable taxes) relating to the dilutive potential equity shares, by the weighted average number of equity shares considered for deriving basic earnings per share and the weighted average number of equity shares which could have been issued on the conversion of all dilutive
Potential equity shares are deemed to be dilutive only if their conversion to equity shares would decrease the net profit per share from continuing ordinary operations. Potential dilutive equity shares are deemed to be converted as at the beginning of the period, unless they have been issued at a later date. The dilutive potential equity shares are adjusted for the proceeds receivable had the shares been actually issued at fair value (i.e. average market value of the outstanding shares). Dilutive potential equity shares are determined independently for each period presented. The number of equity shares and potentially dilutive equity shares are adjusted for share splits / reverse share splits and bonus shares, as appropriate.
1.17 Impairment of assets
The carrying values of assets / cash generating units at each balance sheet date are reviewed for impairment. If any indication of impairment exists, the recoverable amount of such assets is estimated and impairment is recognised, if the carrying amount of these assets exceeds their recoverable amount. The recoverable amount is the greater of the net selling price and their value in use. Value in use is arrived at by discounting the future cash flows to their present value based on an appropriate discount factor. When there is indication that an impairment loss recognised for an asset in earlier accounting periods no longer exists or may have decreased, such reversal of impairment loss is recognised in the Statement of Profit and Loss, except in case of revalued assets.
1.18 Provisions and contingencies
Aprovision is recognised when the Company has a present obligation as a result of past events and it is probable that an outflow of resources will be required to settle the obligation in respect of which a reliable estimate can be made. Provisions (excluding retirement benefits) are not discounted to their present value and are determined based on the best estimate required to settle the obligation at the balance sheet date. These are reviewed at each balance sheet date and adjusted to reflect the current best estimates.
1.19 Diclosure of Impact of COVID19
The Sale and Profitability of the company has not been impacted due to COVID 19. The Company has assessed the recoverability of the assets including receivables, property, plant and equipment, intangible assets and it is estimated that there is no effect on these assets.
Mar 31, 2015
(a) FIXED ASSETS : Fixed Assets are stated at Cost less depreciation
and inclusive of expenses upto Commissioning / putting the assets to
use.
(b) DEPRECIATION: Depreciation is systematicaliy allocated over the
useful life of the asset as specified in Schedule II of Companies
Act,2013.
(c) INVENTORIES: Inventories of landed properties are valued at cost of
acquisition to the company or market rate value whicheve is lower. In
respect of construction, work-in-progress, the Company has adopted
completed Contract method of accounting and hence carried over the cost
of work-in-progress
(d) INVESTMENTS: No Provision for diminution in the value of investment
is made in the books as the Company is valuing investments at cost
consistently and provision for diminution in value of long term
Investments is made only if, such a decline is permanent in the opinion
of the Management.
(e) RECOGNITION OF INCOME AND EXPENDITURE : Items of Income and
Expenditure are Recognised on accrual basis except otherwise stated in
notes to Accounts or where the same are not in the knowledge in the
ordinary course of business.
(f) FOREIGN EXCHANGE TRANSACTIONS : The transactions in foreign
currency are recorded at the exchange rate prevailing on the date of
the transactions which define to be date of Invoice Monetary Assets &
Liabilities denominated in Foreign currency are translated at the rate
of exchange at the balance sheet date and resulatant gain or loss is
recognised in the profit and loss account.
(g) IMPAIRMENT OF ASSETS : The carrying amounts of assets are reviewed
at each Balance sheet date for any Indication of impairment based on
internal/external factors. An asset is treated as impaired when the
carrying cost of the asset exceeds its recoverable value. An impairment
loss if any, is charged to Profit and Loss Account in the year in which
an asset is identified as impaired. Reversal of impairment losses
recognised in prior years in is recorded when there is an indication
that the impairment losses recognised for the assets no longer exits or
have decreased.
(h) RETIREMENT & OTHER BENEFITS:
(I) Contribution to the Provident Fund are charged to Profit & loss
account each year, (ii) The Company has opted for the Group Gratuity -
cum - Life Assurance Fund of The Life Insurance Corporation of India
(LIC). The Company''s contribution to the Scheme is charged to the
Profit & Loss A/c. for the year.
(i) PROVISION FOR CURRENT & DEFFERED TAX : The provision for current
tax is made after taking into consideration benefit admissible and
applicability of Minimum Alternate Tax under the provision of Income
Tax Act, 1961. Deffered Tax which is resulting on account of timing
difference between taxable and accounting income is accounted for
applying the tax rate and laws that are acted or substantively acted as
on balance sheet date. It is reconised subject to prudence.
(j) SEGMENT REPORTING:Segments are indentified having regard to the
dominant source and nature of risks and returns the internal
organisation and management structure. Inter segment revenue are
accounted on the basis of transactions which are primarily market led.
Revenue and expenses which relate to the enterprise as a whole and are
not attributable to segments are included in unallocable expenses.
Mar 31, 2014
(a) FIXED ASSETS : Fixed Assets are stated at cost less depreciation
and inclusive of expenses upto commissioning/putting the assets to use.
(b) DEPRECIATION : Depreciation on the Fixed Assets has been provided
on the Straight Line Method at the rates provided and in the manner
prescribed in the Schedule - XIV of the Companies Act, 1956.
(c) INVENTORIES : Inventories of land properties are valued at cost of
acquisition to the Company or market rate which ever is lower. In
respect of construction work-in-progress, the Company has adopted
Completed Contract Method of accounting and hence carried over the cost
of work-in progress.
(d) INVESTMENTS : No provision for diminution in the value of
investment is made in the books as the Company is valuing investments
at cost consistently and provision for diminution in value of long term
investments is made only if such decline is permanent in the opinion of
the Management.
(e) RECOGNITION OF INCOME AND EXPENDITURE : Items of Income and
Expenditure are recognised on accrual basis except otherwise stated in
notes to accounts or where the same are not in the knowledge in the
ordinary course of business.
(f) FOREIGN EXCHANGE TRANSACTIONS: The transactions in Foreign Currency
are recorded at the exchange rate prevailing on the date of the
transactions which define to be date of invoice. Monetary Assets &
Liabilities denominated in Foreign Currency are translated at the rate
of exchange at the Balance Sheet date and resultant gain or loss is
recognised in the Profit & Loss Account.
(g) IMPAIRMENT OF ASSETS : The carrying amounts of assets are reviewed
at each Balance Sheet date for any indication of impairment based on
internai/external factors. An asset is treated as impaired when the
carrying cost of the asset exceeds its recoverable value. An impairment
loss if any, is charged to Profit and Loss Account in the year in which
an asset is identified as impaired. Reversal of impairment losses
recognised in prior years is recorded when there is an indication that
the impairment losses recognised for the assets no longer exist or have
decreased.
(h) RETIREMENT & OTHER BENEFITS:
(i) Contribution to the Provident Fund are charged to revenue each
year.
(ii) The Company has opted for the Group Gratuity-cum-Life Assurance
Fund of the Life Insurance Corporation of India (LIC). The Company's
contribution to the scheme is charged to the Profit & Loss a/c for the
year.
(I) TAXES ON INCOME : The Company is providing and determining current
tax as the amount of tax payable in respect of taxable income for the
period. Deferred Tax is recognised on liming difference between taxable
income and accounting income subject to prudence.
(j) SEGMENT REPORTING : Segments are indentified having regard to the
dominant source and nature of risks and returns the internal
organisation and management structure. Inter segment revenue are
accounted on the basis of transactions which are primarily market led.
Revenue and expenses which relate to the enterprise as a whole and are
not attributable to segments are included in unallocable expenses.
Mar 31, 2013
(a) FIXED ASSETS : Fixed Assets are stated at Cost less depreciation
and inclusive of expenses upto Commissioning/putting the assets to use.
(b) DEPRECIATION : Depreciation on the Fixed Assets has been provided
on the Straight Line Method at the rates provided and in the manner
prescribed in the Schedule - XIV of the Companies Act, 1956.
(c) INVENTORIES : Inventories of landed properties are valued at cost
of acquisition to the Company or market rate which ever is lower. In
respect of construction work-in-progress, the Company has adopted
completed Contract method of accounting and hence carried over the cost
of work-in progress.
(d) INVESTMENTS : No Provision for diminution in the value of
investment is made in the books as the Company is valuing investments
at cost consistently and provision for diminution in value of long term
Investments is made only if such decline is permanent in the opinion of
the Management.
(e) RECOGNITION OF INCOME AND EXPENDITURE : Items of Income and
Expenditure are Recognised on accrual basis except otherwise stated in
notes to Accounts or where the same are not in the knowledge in the
ordinary course of business.
(f) FOREIGN EXCHANGE TRANSACTIONS: The transactions in foreign currency
are recorded at the exchange rate prevailing on the date of the
transactions which define to be date of invoice. Monetary Assets &
Liabilities denominated in Foreign currency are translated at the rate
of exchange at the balance sheet date and resultant gain or loss is
recognised in the profit & loss account.
(g) IMPAIRMENT OF ASSETS : The Carrying amounts of assets are reviewed
at each Balance Sheet date for any indication of impairment based on
internal/external factors. An asset is treated as impaired when the
carrying cost of the asset exceeds its recoverable value. An impairment
loss if any, is charged to Profit and Loss Account in the year in which
an asset is identified as impaired. Reversal of impairment losses
recognised in prior years is recorded when there is an indication that
the impairment losses recognised for the assets no longer exist or have
decreased.
(h) RETIREMENT & OTHER BENEFITS:
(i) Contribution to the Provident Fund are charged to revenue each
year.
(ii) The company has opted for the Group Gratuity-cum-Life Assurance
Fund of the Life
Insurance Corporation of India (LIC). The company''s contribution to the
scheme is charged to the Profit & Loss A/c for the year.
(I) TAXES ON INCOME : The Company is providing and determining current
Tax as the amount of tax payable in respect of taxable income for the
period. Deferred Tax is recognised on timing difference between taxable
income and accounting income subject to prudence.
(j) SEGMENT REPORTING : Segments are indentified having regard to the
dominant source and nature of risks and returns the internal
organisation and management structure. Inter segment revenue are
accounted on the basis of transactions which are primarily market led.
Revenue and expenses which relate to the enterprise as a whole and are
not attributable to segments are included in unallocable expenses.
Mar 31, 2012
(a) FIXED ASSETS : Fixed Assets are stated at Cost less depreciation
and inclusive of expenses up to Commissioning/putting the assets to use.
(b) DEPRECIATION : Depreciation on the Fixed Assets has been provided
on the Straight Line Method at the rates provided and in the manner
prescribed in the Schedule - XIV of the Companies Act, 1956.
(c) INVENTORIES : Inventories of landed properties are valued at cost
of acquisition to the Company or market rate whichever is lower. In
respect of construction work-in-progress, the Company has adopted
completed Contract method of accounting and hence carried over the cost
of work-in progress.
(d) INVESTMENTS : No Provision for diminution in the value of
investment is made in the books as the Company is valuing investments
at cost consistently and provision for diminution in value of long term
Investments is made only if such decline is permanent in the opinion of
the Management.
(e) RECOGNITION OF INCOME AND EXPENDITURE : Items of Income and
Expenditure are Recognized on accrual basis except otherwise stated in
notes to Accounts or where the same are not in the knowledge in the
ordinary course of business.
(f) FOREIGN EXCHANGE TRANSACTIONS: The transactions in foreign currency
are recorded at the exchange rate prevailing on the date of the
transactions which define to be date of invoice. Monetary Assets &
Liabilities denominated in Foreign currency are translated at the rate
of exchange at the balance sheet date and resultant gain or loss is
recognized in the profit & loss account.
(g) IMPAIRMENT OF ASSETS : The Carrying amounts of assets are reviewed
at each Balance Sheet date for any indication of impairment based on
internal/external factors. An asset is treated as impaired when the
carrying cost of the asset exceeds its recoverable value. An impairment
loss if any, is charged to Profit and Loss Account in the year in which
an asset is identified as impaired. Reversal of impairment losses
recognized in prior years is recorded when there is an indication that
the impairment losses recognized for the assets no longer exist or have
decreased.
(h) RETIREMENT & OTHER BENEFITS:
(i) Contribution to the Provident Fund are charged to revenue each
year.
(ii) The company has opted for the Group Gratuity-cum-Life Assurance
Fund of the Life Insurance Corporation of India (LIC). The company's
contribution to the scheme is charged to the Profit & Loss A/c for the
year.
(I) TAXES ON INCOME : The Company is providing and determining current
Tax as the amount of tax payable in respect of taxable income for the
period. Deferred Tax is recognized on timing difference between taxable
income and accounting income subject to prudence.
(j) SEGMENT REPORTING : Segments are indentified having regard to the
dominant source and nature of risks and returns the internal
organization and management structure. Inter segment revenue are
accounted on the basis of transactions which are primarily market led.
Revenue and expenses which relate to the enterprise as a whole and are
not attributable to segments are included in unallowable expenses.
Mar 31, 2011
(a) FIXED ASSETS : Fixed Assets are stated at Cost less depreciation
and inclusive of expenses upto Commissioning/putting the assets to use.
Govt. grant received against particular asset is reduced out of cost of
asset.
(b) DEPRECIATION : Depreciation on the Fixed Assets has been provided
on the Straight Line Method at the rates provided and in the manner
prescribed in the Schedule - XIV of the Companies Act, 1956.
(c) INVENTORIES : Inventories of landed properties are valued at cost
of acquisition to the Company or market rate which ever is lower. In
respect of construction work-in-progress, the Company has adopted
completed Contract method of accounting and hence carried over the cost
of work-in progress.
(d) INVESTMENTS : Investments are valued at Cost. Provision for
diminution in the value of Long Term Investments is made only if, such
a decline is permanent in the opinion of the Management.
(e) RECOGNITION OF INCOME AND EXPENDITURE : Items of Income and
Expenditure are Recognised on accrual basis except otherwise stated in
notes to Accounts or where the same are not in the knowledge in the
ordinary course of business.
(f) FOREIGN EXCHANGE TRANSACTIONS: The transactions in foreign currency
are recorded at the exchange rate prevailing on the date of the
transactions which define to be date of invoice. Monetary Assets &
Liabilities denominated in Foreign currency are translated at the rate
of exchange at the balance sheet date and resultant gain or loss is
recognised in the profit & loss account.
(g) IMPAIRMENT OF ASSETS : The Carrying amounts of assets are reviewed
at each Balance Sheet date for any indication of impairment based on
internal/external factors. An asset is treated as impaired when the
carrying cost of the asset exceeds its recoverable value. An impairment
loss if any, is charged to Profit and Loss Account in the year in which
an asset is identified as impaired. Reversal of impairment losses
recognised in prior years is recorded when there is an indication that
the impairment losses recognised for the assets no longer exist or have
decreased.
(h) RETIREMENTS OTHER BENEFITS:
(i) Contribution to the Provident Fund are charged to revenue each
year.
(ii) The company has opted for the Group Gratuity-cum-Life Assurance
Fund of the Life
Insurance Corporation of India (LIC). The company's contribution to the
scheme is charged to the Profit & Loss A/c for the year.
(i) TAXES ON INCOME : The Company is providing and determining current
Tax as the amount of tax payable in respect of taxable income for the
period. Deferred Tax is recognised on timing difference between taxable
income and accounting income subject to prudence.
(j) SEGMENT REPORTING : Segments are indentified having regard to the
dominant source and nature of risks and returns the internal
organisation and management structure. Inter segment revenue are
accounted on the basis of transactions which are primarily market led.
Revenue and expenses which relate to the enterprise as a whole and are
not attributable to segments are included in unallocable expenses.
Mar 31, 2010
(a) FIXED ASSETS : Fixed Assets are stated at Cost less depreciation
and inclusive of expenses upto Commissioning/putting the assets to use.
Cost is reduced by Govt, grant received against particular Assets.
(b) DEPRECIATION : Depreciation on the Fixed Assets has been provided
on the Straight line method at the rates provided and in the manner
prescribed in the Schedule - XIV of the Companies Act, 1956.
(c) INVENTORIES : Inventories of landed properties are valued at cost
of acquisition to the Company or market rate which ever is lower. In
respect of construction, works-in-progress, the Company has adopted
completed Contract method of accounting and hence carried over the cost
of works-in progress.
(d) INVESTMENTS : Investments are valued at Cost, Provision for
Diminution in the value of Long Term Investments is made only if, such
a decline is permanent in the opinion of the Management.
(e) RECOGNITION OF INCOME AND EXPENDITURE : Items of Income and
Expenditure are Recognised on accrual basis except otherwise stated in
notes to Accounts or where the same are not in the knowledge in the
ordinary course of business.
(f) FOREIGN EXCHANGE TRANSACTIONS: The transactions in foreign currency
are recorded at the exchange rate prevailing on the date of the
transactions which define to be date of invoice. Monetary Assets &
Liabilities denominated in Foreign currency are translated at the rate
of exchange at the balance sheet date and resultant gain or loss is
recognised in the profit & loss account.
(g) IMPAIRMENT OF ASSETS : The Carrying amounts of assets are reviewed
at each Balance Sheet date for any indication of impairment based on
internal/external Factors An asset is treated as impaired when the
carrying cost of the assets exceeds its recoverable value. An
impairment loss if any, is charged to Profit and Loss Account in the
year in which an asset is identified as impaired. Reversal of
impairment losses recognised in prior years is recorded when there is
an indication that the impairment losses recognised for the assets no
longer exist or have decreased.
(h) RETIREMENT & OTHER BENEFITS :
(i) Contribution to the Provident Fund are charged to revenue each year
(ii) The company has opted for the Group Gratuity-cum-Life Assurance
Fund of the Life
Insurance Corporation of India (LIC). The companys contribution to the
scheme is charged to the Profit & Loss A/c for the year.
(I) TAXES ON INCOME : The Company is providing and determining current
Tax as the amount of tax payable in respect of taxable income for the
period. Deferred Tax is recognised on timing difference between taxable
income and accounting income subject to prudence.
(j) SEGMENT REPORTING : Segments are indentified having regard to the
dominant source and nature of risks and returns the internal
organisation and management structure. Inter segment revenue are
accounted on the basis of transactions which are primarily market led.
Revenue and expenses which relate to the enterprise as a whole and are
not attributable to segments are included in unallocable expenses.
Disclaimer: This is 3rd Party content/feed, viewers are requested to use their discretion and conduct proper diligence before investing, GoodReturns does not take any liability on the genuineness and correctness of the information in this article
మరింత సమాచారం BNR Udyog Ltd.
-
BNR Udyog Ltd. టూల్స్
- బల్క్ డీల్స్
-
BNR Udyog Ltd. కంపెనీ వివరాలు
- కంపెనీ ప్రొఫైల్
- కంపెనీ చరిత్ర
- నిర్వహణ బృందం
- క్యాపిటల్ స్ట్రక్చర్
- ప్రొడక్ట్ మిక్స్
- బ్యాంకర్/ఆడిటర్/రిజిస్ట్రార్
-
కంపెనీ చరిత్ర
- బిఎస్ఇ ధర చరిత్ర
-
BNR Udyog Ltd. ముఖ్య ఆర్థిక నిష్పత్తులు
- నిష్పత్తులు
-
BNR Udyog Ltd. ఫలితాలు
- క్వార్టర్లీ ఫలితాలు
- హాఫ్ ఇయర్లీ ఫలితాలు
- 9నెలల ఫలితాలు
- వార్షిక ఫలితాలు
-
BNR Udyog Ltd. ఆర్థిక డేటా
- ఆడిట్ ఫలితాలు
- క్యాష్ ఫ్లో
- బ్యాలెన్స్ షీట్
-
BNR Udyog Ltd. నివేదికలు
- అకౌంటింగ్ విధానాలు
- ఆడిటర్స్ నివేదిక
- డైరక్టర్స్ నివేదిక
- ఖాతాకు గమనికలు
-
BNR Udyog Ltd. కార్పొరేట్ ప్రకటనలు
- బుక్ క్లోజర్
- డివిడెండ్
- బోర్డు సమావేశాలు
- పేరు మార్పు
-
నిఫ్టీ 24,100 దాటేసింది: ఐటీ షేర్ల జోరుతో మార్కెట్ రికవరీ, ఇన్వెస్టర్లలో కొత్త ఉత్సాహం! -
ఒక్క రోజే 18 శాతం పెరిగిన స్టాక్.. కారణం అదేనా..! -
ఈ ఐటీ కంపెనీ షేర్లు సెకన్ల వ్యవధిలో కుప్పకూలాయి.. రూ. 18 వేల కోట్ల మార్కెట్ క్యాప్.. ఒక్క హెచ్చరికతో తలకిందులు -
స్టాక్ మార్కెట్ క్లోజింగ్ బెల్.. నష్టాల్లో ముగిసిన సెన్సెక్స్, నిఫ్టీ.. ఈ కంపెనీల షేర్లలో అమ్మకాల వెల్లువ.. -
Multibagger Stock: ఆరు నెలల్లో 250 శాతం లాభాన్ని ఇచ్చిన స్టాక్ ఇదే..! -
ఉదయం ఊపు సాయంత్రానికి తుస్సు .. 55 నిమిషాల్లో మారిపోయిన స్టాక్ మార్కెట్ మొత్తం కథ.. -
స్టాక్ మార్కెట్ అప్డేట్.. ఆటో షేర్ల జోరుతో మార్కెట్లో బుల్స్ హవా.. దూసుకుపోతున్న సూచీలు.. -
Stock Market Closing: లాభాల్లో ముగిసిన స్టాక్ మార్కెట్లు.. రాణించిన ఐటీ, బ్యాంక్ షేర్లు..! -
మార్కెట్ క్రాష్ అయినా తగ్గని క్రేజ్.. కేవలం ఐదు రూపాయల లోపు ఉన్న ఈ స్టాక్ పై ఓ కన్నేసి ఉంచండి! -
స్టాక్ మార్కెట్ క్లోజింగ్ బెల్..దలాల్ స్ట్రీట్లో రక్తపాతం..ఇన్వెస్టర్లను నిలువునా ముంచిన షేర్లు ఇవే.. -
ఇన్వెస్టర్లకు బిగ్ అలర్ట్.. స్టాక్ మార్కెట్లో ఈ కంపెనీల షేర్లు కుప్పకూలాయి.. ఎంత భారీగా పతనం అంటే.. -
ఊపు తగ్గిన స్టాక్ మార్కెట్.. గ్లోబల్ సంకేతాల మధ్య ఫ్లాట్గా ట్రేడవుతున్న సూచీలు.. -
స్టాక్ మార్కెట్ క్లోజింగ్ బెల్.. సెన్సెక్స్ 420 పాయింట్లు జంప్.. సిప్లా, డాక్టర్ రెడ్డీస్, ఇన్ఫోసిస్ మెరుపులు. -
స్టాక్ మార్కెట్ జోష్.. సెన్సెక్స్ 400 పాయింట్లు జంప్.. ఐటీ, ఆయిల్ & గ్యాస్ షేర్ల ర్యాలీ.. -
సోమవారం స్టాక్ మార్కెట్ను డిసైడ్ చేసేవి ఇవే.. నిఫ్టీ ర్యాలీపై ఇన్వెస్టర్ల కోటి ఆశలు.. -
స్టాక్ మార్కెట్ కుప్పకూలింది.. ఇన్వెస్టర్ల కొంపలు ముంచిన ఐటీ షేర్లు.. తీవ్ర నష్టాల్లో సూచీలు..
-
Block for 8 hours
-
Block for 12 hours
-
Block for 24 hours
-
Don't block
Sign in with Google- Male
- Female
- Others
- Under 18
- 18 to 25
- 26 to 35
- 36 to 45
- 45 to 55
- 55+