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Aroma Enterprises (India) Ltd. Notes to Accounts
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You can view the entire text of Notes to accounts of the company for the latest year
Market Cap. (Rs.) 14.64 Cr. P/BV -8.13 Book Value (Rs.) -3.69
52 Week High/Low (Rs.) 31/29 FV/ML 10/1 P/E(X) 0.00
Bookclosure 30/09/2023 EPS (Rs.) 0.00 Div Yield (%) 0.00
Year End :2015-03 
1. Figures have been rounded off to the nearest rupee, wherever required.

2. Accounting standards as prescribed have been followed & reported wherever applicable.

3. In the Opinion of the Board the current assets, loans and advances will fetch the amounts stated, if realized in the ordinary course of business and adequate provision for all known liabilities of the company has been made. Balances shown under Loans, Advances, Sundry Debtors & Creditors are subject to confirmation, reconciliation and subsequent adjustment if any.

4. According to management, Company has not given any guarantee on behalf of the Directors or other officers.

5. The Company has not received information from vendors/suppliers regarding their status under the "Micro , Small & Medium Enterprises Act, 2006" and hence disclosure relating to amount unpaid for the period end together with interest paid or payable under this Act has not been given.

6. According to management, No litigations are filed against or pending against the Company. Company does not have any present obligation arising out of any past event. Hence no provision arises or is made for contingent liabilities.

7. Previous Year's figures have been regrouped / reclassified wherever considered necessary to make them comparable with the current year figures.

9. Earning Per Share (on Face Value of Rs.10/ - each)

In determining the Earnings Per share, the company considers the net profit after tax which includes any post tax effect of any extraordinary / exceptional item. The number of shares used in computing basic earnings per share is the weighted average number of shares outstanding during the period.

The number of shares used in computing Diluted earnings per share comprises the weighted average number of shares considered for computing Basic Earnings per share and also the weighted number of equity shares that would have been issued on conversion of all potentially dilutive shares.

In the event of issue of bonus shares, or share split the number of equity shares outstanding is increased without an increase in the resources. The number of Equity shares outstanding before the event is adjusted for the proportionate change in the number of equity shares outstanding as if the event had occurred at the beginning of the earliest period reported.

Basic Earning Per Share - 0.60

Profit/(Loss) after Tax / Weighted Avg. Shares Outstanding = 2966544/4940400 = Rs.0.60 Diluted Earning Per Share - 0.60

Profit/(Loss) after Tax / Weighted Avg. Shares Outstanding = 2966544/4940400 = Rs.0.60 Diluted EPS is similar to Basic EPS as there are no potential equity share as on date.

10. Loan amounting to Rs.11.60Lacs was outstanding as on 31.03.15 which was taken in earlier year from one of the Ex-Director of the Company.

11. To the best of knowledge of the management, there are no events occurring after the Balance Sheet date that provide additional information materially affecting the determination of the amounts relating to the conditions existing at the Balance Sheet Date that requires adjustment to the Assets or Liabilities of the Company.

13. As none of the employees have completed the minimum length of service as provided in payment of gratuity Act, 1972, no provision for gratuity is made by the Management.


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