Walpar Nutritions Ltd. के अकाउंट के लिये नोट

Mar 31, 2024

13. Provision, Contingent Liabilities and Contingent Assets

Provisions involving substantial degree of estimation in measurement are recognized when there is a present obligation as a result of past events and it is probable that there will be an outflow of resources.

B. NOTES ON ACCOUNTS

1. The financial statements including financial information have been prepared after making such regroupings and adjustments, considered appropriate to comply with the same. As result of these regroupings and adjustments, the amount reported in the financial statements/information may not necessarily be same as those appearing in the respective audited financial statements for the relevant years.

2. Segment Reporting

The company is primarily engaged in manufacturing and Trading of Pharmaceutical, Nutraceutical, Herbal and Ayurvedic commodities which constitutes a single business segment. In view of above, primary and secondary reporting disclosures for business/ geographical segment as envisaged in AS -17 are not applicable to the Company.

3. Post Employment Benefits:

The Company has not valued its obligations related to Gratuity.

4. Provisions, Contingent Liabilities and Contingent Assets (AS 29)

Contingent liabilities and commitments (to the extent not provided for). There are no contingent liabilities as on March 31, 2024.

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Mar 31, 2023

13. Provision, Contingent Liabilities and Contingent Assets

Provisions involving substantial degree of estimation in measurement are recognized when there is a present obligation as a result of past events and it is probable that there will be an outflow of r esources.

B. NOTES ON ACCOUNTS

1 The financial statements including financial information have been prepared after making such regroupings and adjustments, considered appropriate to comply with the same. As result of these regroupings and adjustments, the amount reported in the financial statements/informat ion may not necessarily be same as those appearing in the respective audited financial statements for the relevant years.

2 Segment Reporting

The company is primarily engaged in manufacturing and Trading of Pharmaceutical, NudabcHuerbal and Ayurvedic commodities which constitutes a single business segment. In view of above, primary and secondary reporting disclosures for business/ geographical segment as envisaged in AS -7 are not applicable to the Company.

3. Post Employment Benefits:

The Company has not valued its obligations related to Gratuity

4. Provisions, Contingent Liabilities and Contingent Assets (AS 29)

Contingent liabilities and commitments (to the extent not provided for). There are no contingent liabilities as on March!) 2(23.

(b) As per the best estimate of the management, there is no capital commitment and contingent liability exists as on the date of the financial statement.

(c) Disclosures required under mandatory accounting standards & Schedule III are given to the extent appplicable and possible.

(d) Additional information as required by para 5 of General Instructions for preparation of Statement of Profit and Loss (other than already disclosed above) are either Nil or Not Applicable.

(e) Previous year figures are regrouped or rearranged wherever considered necessary.

(f) Figures have been rounded off to the nearest Lakhs

As per our report of even date For and on behalf of the Board of Directors

For A Y & Company

Firm Registration No. 020829C

Chartered Accountants

Kalpesh P Ladhawala

Director

DIN:02849232

Arpit Gupta

Partner Tanmay Kumar Shah

Membership No. 421544 Director

UDIN : 23421544BGSQBF7968 DIN: 08984640

Place : Jaipur Date : 22.05.2023

Sejal Kalpesh Ladhawala Chief Financial Officer

Priyanka Sanjay Shah Company Secretary