అకౌంట్స్ గమనికలుHindustan Agrigenetics Ltd.

Mar 31, 2025

9.2 The Company has only one class of equity shares having a per value of Rs. 10/- per share. Each holder of equity shares

is entitled to one vote per share. The Company declares and pays dividends in Indian Rupees. The dividend proposed by the Board of Directors, if any, is subject to the approval of the shareholders in the ensuing Annual General Meeting In the event of liquidation of the company, the holders of equity shares will be entitled to receive remaining assets of the company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by the shareholders.

9.3 During the five reporting periods immediately proceeding the reporting period, no shares have been issued for consideration other than cash.

Notes : There is no principal amount and interest is overdue to the micro and small enterprises.

The information have been determined to the extent such parties have been identified on the basis of information available with the company. This has been relied upon by the auditors.

23 Contingent Liabilities :	FY 2024-25	NIL
	FY 2023-24	NIL

25 Segment Reporting

SEGMENT INFORMATION

(i) Primary Segment

As the company business activiely falls within a single primary business segment viz seeds. The discloure requirement not applicable ^{Untm9 Standard No}"²⁴'' ^Se9^ment reporting issued by The institute of Chartered Accountants of India are

(ii) Secondary Segment

The Company caters only to the needs of Indian Market and accordingly, there are no reportable geographical segment.

31 Deferred Tax has been provided on the timing differences relating to Depreciation

32 In the opinion of board, all current assets, loans and advances are approximately of the value stated if realised in ordinary course of the business and in their opinion and to the of their knowledge

and belief all known liabilities have been brought to the accounts.

33 All figures mentioned are in Rs Lacs

34 Previous year’s figures have been regrouped wherever necessary

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Mar 31, 2014

1 Right prefences and restrictions attached to shares

* The company has one class shares having a per value of '' 10/- per share. Accordingly all the Equity shares rank equilly with regard to voting rights dividend and shares in Company''s residual assets.

Note 2 - Segment Reporting

SEGMENT INFORMATION

(i) Primary Segment

As the company business actively falls within a single primary business segment viz seeds. The disclosure requirement of Accounting Standard No-17- Segment reporting issued by The Institute of Chartered Accountants of India are not applicable.

(ii) Secondary Segment

The Company caters only to the needs of Indian Market and accordingly, there are no reportable geographical segment.

Note 3 - General Information

a) In the opinion of board, all current assets, loans and advances are approximately of the value stated, if realised in ordinary course of the business and in their opinion and to the of their knowledge and belief all known liabilities have been brought to the accounts.

b) Previous year figures have been grouped/reclassified whenever necessary to correspond with the current year classification/disclosure.

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Mar 31, 2013

Note 1 - Segment Reporting

SEGMENT INFORMATION (i) Primary Segment

As the company business activity falls within a single primary business segment viz Ready to made garments . The disclosure requirement of Accounting Standard As-17- Segment reporting issued by the Institute of Chartered Accountants of India are not

(ii) Secondary Segment

Revenue of geographical segment

Note 2 - General Information

a) In the opinion of board, all current assets, loans and advances are approximately of the value stated, if realised in ordinary course of the business and in their opinion and to the of their knowledge and belief all known liabilities have been brought to the accounts.

b) Previous year figures have been grouped/reclassified whenever necessary to correspond with the current year classification/disclosure.

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Mar 31, 2011

A. CONTINGENT LIABILITIES

CURRENT YEAR PREVIOUS YEAR (Rs.) (Rs.)

Contingent Liabilities not Provided for in respect thereof Nil Nil

B. SHARE CAPITAL

Out of the offer of 41.40 lac Equity share of RS. 10 vide prospectus dated 24.10.94, a sum of Rs.1,226.63 lacs was determined as refundable to non allottees and transferred to refund Bankers in FY 1994-95. As on 31.3.99 an amount of RS 1,46,792 is pending encashment by investors and therefore included under both current assets and current liabilities respectively (PY Rs.1,46,792/-). The said refund order account with State Bank of Hyderabad. Consequently, Gun foundry remain under reconciliation.

C. Leased Assets amounting to Rs.5,44,849/- leased from M/s NCC Finance & Chennai Finance Co Ltd. remain pending to be transferred to the company though the lease expired on 6.10.98 and 31.3.99 respectively. Consequently no entries are incorporated in the company's books at the relevant residual value.

As the company had not made the final settlement of their dues, the said companies had not transferred the title deeds in favor of the company.

D. SUNDRY DEBTORS:

Sundry Debtors and advances are subject to confirmation and reconciliation.

As a measure of abundant caution and keeping with the requirement to reflect all such balances at realizable values.

E. LOAN & ADVANCES

Loan and advances balances are subject to confirmation and reconciliation.

F. IMPAIRMENT OF ASSETS

At each balance sheet an assessment is made whether any indication exists that an assets has been impaired. If any indication exists, the recoverable amount of such assets is estimated. An impairment loss is recognised wherever the carrying amount of the assets exceeds its recoverable amount. Recoverable amount is the higher of an assets net selling price and its value in use. Value is use is the present value of the estimated future cash flows expected to arise from the continuing use of assets and from its disposal at the end of useful life.

However, the Board has that made estimations for its assets which in their opinion, is not assets which less the residual value as appearing in books of accounts.

G. CURRENT LIABILITIES & PROVISIONS

(i) In the absence of taxable profits, no provision is made for taxation under the income tax Act, 1961.

(ii) Sundry Creditors balances is subject to confirmation and reconciliation.

(iii) During the year, the company has settled their dues with the few creditors and difference in amount actually paid and balances in books debited to Profit & Loss Account under head short & excess recoveries.

H. In accordance with accounting standard 22, Accounting for taxes on income issued by the Institute of Chartered Accountants of India, the Company has not accounted for Deferred Tax during the year, in view of the facts that Company has significant amount of carried forward losses and unabsorbed losses under Income Tax Act.

However, the Company has not recognised any deferred Tax Assts/ Liabilities as there is a uncertainty of future taxable income against which the deferred tax assets can be set off since the Company has presently not conducted any commercial activity.

I. Since the Company has not conducted any commercial business, there is no segmental performance and assets in terms of accounting standards AS-17, issued by the Institute of Chartered Accountants of India.

J Additional information pursuant to the provisions of paragraph 3,4B, 4C and 4D of part 11 of schedule VI of the Companies Act, 1956.

K Previous year figures have been regrouped and reclassified wherever necessary.

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Mar 31, 2010

A. CONTINGENT LIABILITIES

CURRENT YEAR PREVIOUS YEAR (Rs.) (Rs.)

Contingent Liabilities not Provided for in respect thereof

- Bank Nil Nil

- Custum Duty Nil* Lakhs 92.46 Lakhs

* since the case has been decided in favour of the company by CESAT, Bangalore.

B. SHARE CAPITAL

Out of the offer of 41.4 lac Equity share of RS. 10 vide prospectus dated 24.10.94, a sum of Rs. 1,226.63 lacs was determined as refundable to non allottees and transferred to refund Bankers in FY 1994-95. As on 31.3.99 an amount of RS 1,46,792 is pending encashment by investors and therefore included under both current assets and current liabilities respectively (PY Rs. 1,53,692/-). The said refund order account with state bank of Hyderabad, Gunfoundry remain under reconciliation

C. Leased Assets amounting to Rs.544849 leased from M/s NCC Finance & Chennai Finance Co Ltd. remain pending to be transferred to the company though the lease expired on 6.10.98 and 31.3.99 respectively. Consequently no entries are incorporated in the companys books at the relevant residual value.

As the company had not made the final settlement of their dues, the said companies had not transferred the title deeds in favour of the company.

D. SUNDRY DEBTORS:

Sundry Debtors and advances are subject to confirmation and reconciliation. A provision of Rs. 16.26 lakhs has been made towards unrecoverable debtors balances and advances.

As a measure of abundant caution and keeping with the requirement to reflect all such balances at realizable values.

E. LOAN & ADVANCES

Loan and advances balances are subject to confirmation and reconciliation.

F. IMPAIRMENT OF ASSETS

At each balance sheet an assessment is made whether any indication exists that an assets has been impaired. If any indication exists, the recoverable amount of such assets is estimated. An impairment loss is recognised wherever the carrying amount of the assets exceeds its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value, based on an appropriate discounting factor.

However, the Board has that made estimations for its assets which in their opinion, is not assets which less the residual value as appearing in books of accounts.

G. CURRENT LIABILITIES & PROVISIONS

(i.) In the absence of taxable profits, no provision is made for taxation under the income tax Act, 1961.

(ii.) Sundry Creditors balances is subject to confirmation and reconciliation.

(iii) During the year, the company has settled their dues with the few creditors and difference in amount actually paid and balances in books debited to Profit & Loss Account under head short & excess recoveries.

H. In accordance with accounting standard 22, Accounting for taxes on income issued by the Institute of Chartered Accountants of India, the Company has not accounted for Deferred Tax during the year, in view of the facts that Company has significant amount of carried forward losses and unabsorbed losses under Income Tax Act.

However, the Company has not recognised any deferred Tax Assts/ Liabilities as there is a uncertainty of future taxable income against which the deferred tax assets can be set off since the Company has presently not conducted any commercial activity.

I. Since the Company has not conducted any commercial business, there is no segmental performance and assets in terms of accounting standards AS- 17, issued by the Institute of Chartered Accountants of India.

Additional information pursuant to the provisions of paragraph 3,4B, 4C and 4D of part 11 of schedule VI of the Companies Act, 1956.

(ii) Since the company has not conducted any business during the year, the informations as required pursuant to provision of paragraph 3, 4B 4C and 4D of part II are Nil.

(J) Previous year figures have been regrouped and reclassified wherever necessary.

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Mar 31, 2009

A CONTINGENT LIABILITIES CURRENT YEAR PREVIOUS YEAR (Rs) (Rs.)

Contingent Liabilities not Provided for in respect thereof -Bank Nil 443.00 Lakhs

-Others 1.00 Lakhs 1.00 Lakhs

In respect of other liability on account of import duty on import of capital goods made in the earlier years is still subject to ftnalisation of liability.

b. CONTINGENT LIABILITIES TO THE EXTENT NOT PROVIDED FOR COMPRISE OF THE FOLLOWING ;

a.) The Development Commissioner, Vishakhapatnam Special Economic Zone has passed an order No. 8/EOU/QPR/237/VSEZ/2004-5339 imposing a penalty of Rs one lakh for non-fulfillment of export obligation. The company has appealed to the Appellate committee for a review.

b.) The Development Commissioner, Vishakhapatnam vide his letter No. 8/ EOU/ QPR/237/VSEZ/2004-5339 dated 4th August 2005 has cancelled the Letter of permission and suo-moto debonded the unit from the EOU scheme. The company has been asked to self assess the duty liabilities and to pay the same. The company vide its letter of 8-03-2006 has self assessed the duty liability as nil as the capital goods are more than ten years old and have zero depreciated value. The matter is still subjudice before the authorities and no provision has been made in the books of accounts.

c. SHARE CAPITAL

Out of the offer of 41.4 lac Equity share of RS. 10 vide prospectus dated 24.10.94, a sum of Rs. 1,226.63 lacs was determined as refundable to non allottees and transferred to refund Bankers in FY 1994-95. As on 31.3.99 an amount of Rs. 1,46,792 is pending encashment by investors and therefore included under both current assets and current liabilities respectively (PY Rs. 1,53,692/-). The said refund order account with state bank of Hyderabad, Gunfoundry remain under reconciliation

D. Leased Assets amounting to Rs.544849 leased from M/s NCC Finance & Chennai Finance Co Ltd. remain pending to be transferred to the company though the lease expired on 6.10.98 and 31.3.99 respectively. Consequently no entries are incorporated in the companys books at the relevant residual value.

As the company had not made the final settlement of their dues, the said companies had not transferred the title deeds in favour of the company.

E. SUNDRY DEBTORS:

Sundry Debtors and advances are subject to confirmation and reconciliation. A provision of Rs. 16.26 lakhs has been made towards unrecoverable debtors balances and advances.

As a measure of abundant caution and keeping with the requirement to reflect all such balances at realizable values.

F. LOAN & ADVANCES

Loan and advances balances are subject to confirmation and reconciliation.

G. IMPAIRMENT OF ASSETS

At each balance sheet an assessment is made whether any indication exists that an assets has been impaired. If any indication exists, the recoverable amount of such assets is estimated. An impairment loss is recognised wherever the carrying amount of the assets exceeds its recoverable amount, in assessing value in use, the estimated future cash flows are discounted to their present value, based on an appropriate discounting factor.

However, the Board has that made estimations for its assets which in their opinion, is not assets which less the residual value as appearing in books of accounts.

H. CURRENT LIABILITIES & PROVISIONS

(i.) In the absence of taxable profits, no provision is made for taxation under the income tax Act, 1961 .

(ii.) Sundry Creditors balances is subject to confirmation and reconciliation.

(iii) During the year, the company has settled their dues with the few creditors and difference in amount actually paid and balances in books debited to Profit & Loss Account under head short & excess recoveries.

I. In accordance with accounting standard 22, Accounting fortaxes on income issued by the Institute of Chartered Accountants of India, the Company has not accounted for Deferred Tax during the year, in view of the facts that Company has significant amount of carried forward losses and unabsorbed losses under Income Tax Act.

However, the Company has not recognised any deferred Tax Assts/ Liabilities as there is a uncertainty of future taxable income against which the deferred tax assets can be set off since the Company has presently not conducted any commercial activity.

J. Since the Company has not conducted any commercial business, there is no segmental performance and assets in terms of accounting standards AS-17, issued by the Institute of Chartered Accountants of India.

K. RELATED PARTY DISCLOSURES UNDER ACCOUNTING STANDARD -18

(I) (A) Enterprises in which the Company control Nil

(B) Parties in respect of which the company is a joint venture Nil

(C) Key Management Personnel Kev

Director

Sh Pritam Kapoor Sh. C.P. Rajendran Sh. S.V.R. Rao

(D) Enterprises on which key management personnel and their relatives are able to exercise significant influence Nil

(O) Additional information pursuant to the provisions of paragraph 3.4B, 4C and 4D of part 11 of schedule VI of the Companies Act, 1956.

(ii) Since the company has not conducted any business during the year, the informations as required pursuant to provision of paragraph 3,4B 4C and 4D of part II are Nil.

(L) Previous year figures have been regrouped and reclassified wherever necessary.