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NOTES TO ACCOUNTS

Shiva Granito Export Ltd.

You can view the entire text of Notes to accounts of the company for the latest year
Market Cap. (₹) 21.08 Cr. P/BV 0.91 Book Value (₹) 17.60
52 Week High/Low (₹) 26/13 FV/ML 10/10000 P/E(X) 886.11
Bookclosure 30/09/2024 EPS (₹) 0.02 Div Yield (%) 0.00
Year End :2024-03 

11.Contingent Liabilities

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

Provision is determind based on the best estimates required to settle the obligation at the year end datE . These are review
Contingent liabilities are not provided for in the accounts and are separately shown in notes on account. Contingent assets
are neither recognised nor provided or disclosed in the financial statements.

See accompanying notes to financial statements.

As per our report on even date

For Nenawati & Associates For and on Behalf of the Board of Directors

Chartered Accountants
FRN 02148C

sd/- Sd/- Sd/- Sd/-

(C S Nenawati) (Abhinav Upadhyay ) (Rachna Upadhyay) ( Somali Jain)

Partner Managing Director Directort Company Secretary

M.No. 071341 DIN 01858391 DIN 07617468

Place: Udaipur

Date : 22.06.2024
UDIN 24071341BKCIIS118

Notes

Debts considered impair to credit including export sales Amounting Rs which are still pending and other
debtors which payments are still doubt full hence disclosed provision under eceptional items to be reported
in Profit & Loss Account

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