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NOTES TO ACCOUNTS

Agro Phos India Ltd.

You can view the entire text of Notes to accounts of the company for the latest year
Market Cap. (₹) 64.05 Cr. P/BV 1.06 Book Value (₹) 29.85
52 Week High/Low (₹) 53/27 FV/ML 10/1 P/E(X) 0.00
Bookclosure 27/09/2024 EPS (₹) 0.00 Div Yield (%) 0.00
Year End :2024-03 

NOTE: 53 - ADDITIONAL REGULATORY INFORMATION

The company has not granted Loans or Advances in the nature of loans to promoters, directors, KMPs and the related parties (as defined

i. under Companies Act, 2013,) either severally or jointly with any other person, that are: (a) repayable on demand or (b) without specifying any terms or period of repayment.

ii The company neither have any Benami property nor any proceedings have been initiated or pending against the company for holding any

ii. benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules made thereunder.

iii. The company is not declared wilful defaulter by any bank or financial Institution or other lender.

i The company does not have any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of

iv. Companies Act, 1956.

The company has not made any investments in subsidiary company hence compliance with the number of layers prescribed under clause

v. (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017 is not applicable.

(A) The company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of

vi. funds) to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding (whether recorded in writing or otherwise) that the Intermediary shall

(i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company (Ultimate Beneficiaries) or

(ii) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries;

(B) The company has not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the company shall

(i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or

(ii) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

The Company does not have any transaction which is not recorded in the books of accounts that has been surrendered or disclosed as

vii. income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961).

viii. The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

The company has borrowings from banks or financial institutions on the basis of security of current assets. Quarterly returns or statements

ix. of current assets filed by the company with banks or financial institutions are in agreement with the books of accounts except following differences:

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