( b ) Terms / rights attached to equity shares
In respect of Ordinary shares, voting rights shall be in the same proportion as the capital paid upon such ordinary share bears to the total paid up ordinary Capital of the company.
The Dividend proposed by the board of Directors, if any, is subject to the approval of the shareholders in the ensuing Annual General Meeting, except in case of interim dividend.
In the event of liquidation,the shareholders of Ordinary shares are eligible to receive the remaining assets of the Company after distribution of all preferential amounts, in proportion proportion to their shareholdings.
Nature and purpose of reserves:
(1) Securities Premium : In cases where the company issues shares at a premium, whether for cash or otherwise, a sum equal to the aggregate amount of the premium received on those shares has been transferred to “Securities Premium”. The Company may issue fully paid-up bonus shares to its members out of the securities premium and to buy-back of shares.
(2) Capital redemption reserve : Capital redemption reserve represents the amount transferred on account of redemption of preference shares.
(3) Retained Earnings : Surplus in statement of Retained Earnings are the profits / (losses) that the company has earned / incurred till date, less any transfers to general reserve, dividends or other distributions paid to shareholders. Retained earnings include remeasurement loss / (gain) on defined benefit plans, net of taxes that will not be reclassified to the statement of profit and loss. Retained earnings is a free reserve available to the company and eligible for distribution to shareholders, in case where it is having positive balance representing net earnings till date.
21 Earnings per share (EPS)
Basic EPS amounts are calculated by dividing the profit for the year attributable to equity shareholders of the Company by the weighted average number of equity shares outstanding during the year.
Diluted EPS amounts are calculated by dividing the profit attributable to equity holders of the Company by the weighted average number of Equity shares outstanding during the year plus the weighted average number of Equity shares that would be issued on conversion of all the dilutive potential Equity shares into Equity shares.
Reasons for change more than 25% in above ratios
Particulars
Reasons for % change from March 31, 2024 to March 31, 2025
Current ratio
The Changes in Current Ratio is due to drastically change in current liabilities as compared to current assets during the current accounting Period.
Debt-Equity Ratio
Due to Current year the company has earned a profit which led to repayment of borrowing which has made impact in Debt-Equity Ratio
Return on Equity ratio
This change is mainly due to higher net profit earned during the year compared to last year.
Inventory Turnover ratio
The Inventory Turnover Ratio has increased substantially due to the absence of closing inventory as on the balance sheet date.
Trade Receivable Turnover Ratio
The Decrease in the Trade Receivable Turnover Ratio is due to the timely collection of outstanding amounts from debtors, which has resulted in a change in the ratio.
Trade Payable Turnover Ratio
The Trade Payables Turnover Ratio has increased due to reduced purchases and payments made to creditors, leading to a decline in the outstanding trade payables as compared with last year.
Net Capital Turnover Ratio
The change in the Net Capital Turnover Ratio is primarily due to a significant variation in sales compared to the previous year. Additionally, the presence of negative working capital during the year has further impacted the ratio.
Net Profit ratio
There is Increase in net profit ratio on account of higher profit, which in turn is due to huge capital gain during year.