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NOTES TO ACCOUNTS

Seasons Textiles Ltd.
You can view the entire text of Notes to accounts of the company for the latest year
Market Cap. (₹) 12.88 Cr. P/BV 0.37 Book Value (₹) 46.84
52 Week High/Low (₹) 24/14 FV/ML 10/1 P/E(X) 78.14
Bookclosure 27/09/2024 EPS (₹) 0.22 Div Yield (%) 0.00
Year End :2026-03 

h. Segmental Information: -

The Company has only one business segment of Textiles only. The company operates its business from India. Therefore, there is only one business and geographical segment.

i. Deferred Taxation:

In accordance with Indian Accounting Standard (Ind AS) the deferred tax liability (on account of timing difference) for the current year amounted to Rs.186.60. (Previous year Rs.182.64).

j. In the opinion of the management, the Current Assets, Loans and Advances have a value on realisation in the ordinary course of business, at least equal to the amount at which they are stated in the Balance Sheet.

k. In terms of Ind AS 36 on Impairment of Assets, the assets are not impaired because the recoverable amount of fixed assets collectively determined by the present value of estimated future cash flows is higher than its carrying value.

l. Tour and Travelling Expenses include Rs.3.62. (Previous Year Rs.6.75) on account of Directors.

p. Statement of Cash Flow:

The Statement of Cash Flow has been compiled from and is based on the Balance Sheet as on March 31, 2026 and Profit & Loss Account for the year ended on that date.

The Cash Flow Statement has been prepared on the basis of indirect method as set out in the Indian Accounting Standard (Ind AS) 7 on Statement of Cash Flow issued by the Institute of Chartered Accountants of India.

q. Other Statutory Information

• The Company does not have any Benami property, where any proceeding has been initiated or pending against the Company for holding any Benami property.

• The Company does not have any transactions with companies struck off.

• The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

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

• The Company has not advanced or loaned or invested funds in any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding that the Intermediary shall:

(a) 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

(b) provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries.

• 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:

(a) 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)

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

• The Company does not have any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year inthe tax assessments under the Income Tax Act, 1961 such as, search or survey or any other relevant provisions of the Income Tax Act, 1961.

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