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NOTES TO ACCOUNTS

Adarsh Plant Protect Ltd.

You can view the entire text of Notes to accounts of the company for the latest year
Market Cap. (₹) 25.09 Cr. P/BV 17.17 Book Value (₹) 1.47
52 Week High/Low (₹) 40/21 FV/ML 10/1 P/E(X) 51.65
Bookclosure 10/09/2024 EPS (₹) 0.49 Div Yield (%) 0.00
Year End :2024-03 

am >; ^ w< amen ini* i» a pmeerc or cor«*v<»r» obugeboR aa a meed o» a pet; t<r« and « w probable il a mem Met, than nd. mar an suffer* or meourtea rreow economic eereb* «* ea mourno lo aaaaa Be ooepabon ane a miebe aittnue can be made or re amewni of re coagebon iixn enovuiene am mmc on nflnoa oT n# Mourt aarfid to ttav me obdpebon of me baaanse eneel date 'TPcn ra Company Mptfit icn# a Mi or a proaian

la aa natinaa Be rain an nan a» a me agreed aa a wanaaana aaaai on> aben na nMtnmn a xtrtuaby cental

M re abaci er me »*e .aca o* money a nalanaa pro<<aoni a a aaccunwa ueng a eunani ma raw rai mfaett Be naaa apatite to re aaaacy wnan mateunmg a uaad me inmtae n (a piwar Oua lo re paiMpa uf laa io me op-reed aa a Onanta .watt

n-aaam ab*gaaene anting -noer onaraua tomca am mcogmeta ana naaa-red aa provieene An anareua Conrad a conadaee la auat <*nan a trirad useer utter re unavotaotta coatt of neetng lie otHgaSama eateod He aconemc bac-aMa atpoclad la be tacaavad Pam R

Corergert Ian tom aa dtoceeod an re eaan a* (udgmant a> irunagarerl''npepaniMr« aaperta Tree# aa mreeao at eetti bounce areal cola are aa apiaiao to mdatt bu turmm irerppenere etimam

ConbrgerrAe«eieem>ef mtognaad ncmeuer Pectoeod In Itooncel tatumem <man mate of ecocemtc tenant e pmbaeie

arena a ibcngnped la M ertem rai a a probable mar ma Koeak tenant a* toe to ma Company are ire aenoa can re mlanii naaainad taptrgetit or tier ma paymam a bang naaa Ra-anoa a meaeumd «ral»> wane of re canaaaaraian racanaa r ecavane Kang no mioiR («WarMty aaOnae tame ar payeem ana oaieng ce*ae ar out at loianao an yaef ar ma pawammam

Rerorue aom aae of ponaa « mcogrueo *nan oo agnocant ran* ana laawrae am rantmimo » re buyer aa par ma tore at ma connect* ano no egnncart vncanantp am mgararg re ammn or re conaaMraoon ma! ara be emma rom Be ua «r goooa ( nclusaa arena duty and eacuoee »Ra aaoaa loiuwi 'erQooa* and Same at Tar la neaaumd at laa >au or coredaraosn tacaarad er mcefraMe not of raiumi and afloeaxas tfaoa dacoune and veluna rabaaaa

Reranra bom oeto of tane e mcognteed eten re eo Cutty a pa'lcmed

a upon evarevoe ara mcogneed aa mrone at Be yoer on arriael heart

PiilTd nco*** a racoa*uad mtti camsani a hef*! la racarrt dinoart1 a aatab vad Bv Dm raoolfM dana

on’rarm e • mIm Ý *P ' rv ey oaee are to* * a e earn1 pie1 ^ ^ a nr IBVPIrr VOroor^ at V toe ej v x 1 rye * ’ ^ etoW

ef arrap -a •eeou’OM tor aa and toa uM •• ranpaaiad ard «ta roiachan -a raaarrWy eadaa*

***•»••! »>cona or ftnonci* mrj aa aubaap^ani) meaaufsd at aneftwo coat to racogr^aaa or a toa ^ayodwn baaaa ua*ag too OH matf>oa maaraat »kor-a or rvorad toana • racogrtaac wamg ma onga-di anactva rtaraa r ata

vyrar a tacanade a arpaaad ma coapary faducaa re canymp atotrl to da tacooaaee amourc bamp pa oimam »-n —— caan boea oecoumad at ma enpaei abaci na naraac iota of ma nlnm and commune .meimanp ma lacoid aa <mataar mcoma

Oapracwllon and Amwllaabon

Oapraeeaen of **€ eemmoncaa aban ma ateatt am mady torlban mended uea Oapmciandn on RbE M facepmaad ta at to area Ob Be coat or aaaaia eat Ben maisua run *e man iaaU lea aamp ma wage ana napan WE «Nt* am aaaaa aeaoaad air Being Be yaar daamcladen e prrndaa on pmena team bom iipMPa

oam an aneb ma aaaaa e awataaia far waaj Mapaaai Tna aaa^nataa waaba Pima, carauai wabma ana aaanacedan em are ladaeaa at ma ana or aaan fapanmg panaa.

am Be abaci <T any cnanpaa m aalne** acceumad tor on a praapacirra bar* Canmorera «r an Oam or W( ear Be cat* mol a agnluin n laatton to total cvM ar pel atm a aepmeetoe leceruav But weary da 0"em Pom oner esmeoneme ca Be aaaaa

?eprecedcn on PRC » pmndeo itter »e iioobii We of eatets an apaebad bi Be Sdeouto I of me Convanaa Act 20l)to mae*le<r of 9® panant totepl Be toOonmg Paama poCi procuma aieng edb re Piarr And lAacntrery or tueeequenPy eNch om capbaiaad and aaoao m ma carryng arowt el auen Bom am aapmcelad ever re marawal wael-l ala of Be rattled >arr And Macranary

Caal of aadaam -acoydad aa peangeia Aaaalt a enenaed en «raipnt ana nemod o*ar a partod of Pra yearn Tie aatrrelad waabA Bit ane amenuabdn mamas am mvewad ai re and «r ne* mpenng paned eah ma abaci ef any cnanpaa m aacneto bamp aecocmaa far en preapactna bate

togneamg coat Ptblai ntaraal anentayo* c< mtdry coatt nciyrM r corrector «m ma artengenert or bonomnga and arena*©# obamncaa anting Pom bmgr curmncy banonanpa to 1*a anam may ana mparaae aa an equalmo lo ma inaemei caal

Parrmoing coatt dracBy mPdaM to ae acautocar cenaducpen ar pmauedan af ar tuaqrg aaaar Bee mmaMy >»« a euatitnaai pared ar tea to gac ready tor da imaraia dm or aatoam ctpotaaed aa pan or re caal a< Be mapaemm atari « aber tamnrg caato am a’paead n ma panaa may ww

AA aban lam ampinyaat banalba art aa taianat aagat ptoiaatret parPwmanra erenbra employ aa madam rata Pen term nefatartoi abaanraa argrata am mcopreaa Burmg Be pared ai aben ma employee mnoar aarwcaa ana am maat'-md af Lndacoi.nttq am Bum expected e b# pad aban Be lamer a» am aatttad

boatemploymanl banadta

Tna Company proedaa ma toiotni poacemplmimanl banafst l| Daftoao oenatt pent »ueb aa pravby eawa ancdawem and a) Oaf fed Conremon puna auen aa prenaam. tone

Tie coal of pranemg aoPrae panabi puna aucr aa gwury and leave ancaarmem. ara oaeaenmeo on Be oaaa pf praaara .arua of aabrad aatatta oeagaoen aracn ta compmao uawp ma pmuctod una cmob named e» neapandanc octodnal raArdaon maoa ar me and of oacn annual raperUng paned aNeh racopnzad aacr period of aamca aa gbmr naa to acMHorel unt of arpOttM banafk arryaamati and eadarflng aacn una aopdraufy to buM up Be Anal ocaigdtor

Tte ret nuraot coaa • caKUtoUd by appryno re oacour* raaa to me net cutanea ef ma aafned Sana I* oemano* ana Be tod .ate of plan Meant Tim coal it me tided p ampeyaa banato erpanaa m ma Sielwnerc or P>ot»t And Load art apt mote mcAided n coat or aaaatt aa pamnad

Ha-tnaa*urai»iar»i coa^ytamg of actuated gam* and HUM a*i*ng Pom aipananca aatuatmant* and cmanga n a:tuaoar wuwrt ma affact o' cnanoa m nun Cl arc (W ac<i<an*ai ana in* 'tdim on plan nui laittoamg nal moron 01 oo*noa aPeuai vo recognUaa n omar (wnnoum mn (OCI> accept mata WMM In <oa< o' HMOM ooormoa nManMnuMinn*) occur Remaaa««emant* a>a nat reoaoodM lama Siaaamam o' Prato Ana Laaa n liMMuon p*noot

SriKO cool (Kiuan) currant lerMce cool pact larvco coal at aaa ac gam* ana teem or anatom tra wnamnai a recagnaed r M folommi of Pratt Ana Leu eitept non deluded in coal s' aaaota aa pomaad m O'a potoc In after thoy occur

Oednad CmMMhi Plane

ri^wa 10 oadnad conarotAon tatnamant tenant piano vs. r'lanoani *-u*«j w aigma arrptoyeei ara lecogfioe aa an aipanaa anan amptpyae* "a.a rencerad to aarvfca among ran la tra centnpwoen

aneoma lam

income aaa ogann n«maili ma aunt O' laa currency pa>at>o and oatoned Lot Tai la racognaad m the Slow mam o' Profit and Loaa eicapc to me *o»nt Inal a ralanaa to uamt raco^Mad OntcVy n aqwdy or m otner compraranarra mcoma

Currant laa

Currant laa mcknaa provMlen tor mcoma Taa compulad unaar Spocal pronator (la Mraruan anamala tai) or normal promden o' ncoma Tai Act Taa on mcona tor ma timont year a aalamnnae on ma oaaa on aawaied HUM ncame ana tai c*aena tompuiad m accomanca in ma provident o' ma retawant ta> ia*d arc oaaae on ma aapattad Mum of aaaoaamania- appada

Oeterrod Taa

?atanao tai • rocegnaad on temporary arflarance* txnwaan ma carrying amounts ot a**nt and ttowot r ma oavci areal arc ma corraapsndng car Caaaa uaaa m ma coinpuuraor or tacsMa prodt Datonad la> MOPtlaa ara gtntrafty **cogmaad for ad taiaOia tamperar> orfiarancaa Dofarrad tar aaaafa e-a gantraity racognaad for ai oaoxvpa temporary o'Te'O'ca* traoaorpac loaaaa and .raoaotad oaeracdton 10 ma a riant mat t ta ptopaoia mat Ktuta laraoa proMa art) Pa araueia scant amen tnnaa daaurttola fempnrary mftoietua* unaOwwaad naaaa and unaneerfietl napnariannn ran If* lAStoae Vf naAatran tai mn and imam ara not rarngwian If da aamparar, anaan anaaa Pam naa rwegmeen af aaaafa ana lawaaa m a aanaaiaan mar affaiaa u»w ma laiaafa p>ott nar ma accoutring pratt

Tna rarryfng m>mf o' diilarTan cm nutt • tononan at aarn haanro iron dale and tenured M Pie amartt met a d no longer pmnmie mar uABr ant teiaria pmfr* wtipe nrutd » alow at u part c< in# aaaarto ea recovered

Oafanaa tar nun m returna* ara nuaaN at ma ta> rataa mat ana npattic to tapfy m ma panaa m nu" tna naprty » lameo o» ma aciat oaaaa an u*

raaaa )ana laa lauai tiler nova Paan anactaa ar ftOnid»1 f J anaclaa Py ma aaiama oneet Oaaa TPe measurement of oaaarrad laa aaaaiaaa and aaaafa *adaila ma la* conaaquancaa met aouu toao* Pam ma mannar n anteft ma Company a tear, to alma raponmg oaaa.toletouer ot aaioa ma lenymg amount o' 4» aaoata and MMnaa

Oetonea tai uutt and ueawi ara onaat anan mart i» a agdry amortaaoia ngrr to *« off currant in nutt agamM currant tai aamcaa ana rnioft may raiana to rcorra tint evtao e> ma urra tinner acmomy ana ma cowpany mmei 19 mom tt cunam tai man ane ueam on a naf pom

Urmn Ma-rn TonMAT 1 Croat» racognaad at <r anal onty anan and » ma a riant para M cortimcmg andanea mat ma company ad pay normal mcoaa tai Oudng ma ipaoMao paned Su<n mmc • tanawao ataacn Odarca snaai oam anp ma tarrying moid o' ma mat craai omoi * aman ooan to ma anam mara <• no tengm • fordnclng nrifnnca lit ma aflarf mat Ifia company rdd pay normd Incoma On cluing ma aparipad parfno

tlalamam ol Caih Ploart and Cain and CatP EoutraMnct

Stdomarr o' cam toa* a ptaparao r accoroanca atm ma mOdact marod praac'fead n ma tanam toeuarg Sttnoato A«r ma pvnpota o' p<a*ansallon m ma Statamart o' cam Kawa cam and cam wmadt metudn cam on hard wean naM at ctf aim (nancoi mdiuoon* odtar morvnrm tagnay Paud nummann 0th en®na iMfudwt of tnraa twrthi or tut mat m raaaay cenuemele 10 kmm amurs at cam ana dan a>a magact ta an tnagrtfeant rd* s' ena*gai n valua and Rata avararaAi ffmnaiar. Bant mrorati ara inmm adntn Porroonnga n cidtara naomiaa in ma aalanca anaat tor ma pi^poaa o' praiardaPm

a> An anal a currant aman a ta.

CiyactM Is Pa raalrae or rdanaad to Pa add or conumad In ma normal aporaon; c-yda HaM pnmaniy *x ma purpoaa o'Paemg

Eipactad 10 ba raatead ntmn taalra itontM aAat ma tapering panoo or

Cam or cam edtnvalent tmlaaa raunctafl from oanq aicnangad or uaad to una a latuty tor ae Mat baarva rronpa altar ma faporanc panoo AA otnar mm ara staaartad aa nqrxunan*

P i A aataaty la tunam aman

it la eipected to Pa aaelao *• Iha nereei oparalang LyOa H ta had pnmatay tor in# pmpaaa ot aaamg

a la aua 10 aa aataad tan aaafra mamma adar ma rapa^ang panaa at

Tnana la na uncandtoonal rtgnt 10 oafar ma aa^ta^eant o' ma ,iaPatot tot at aaat aaalra mottl'd aAar ma rapo^ang panod Aa omar aa fitful ara daaatfaa aa nan-cunerr

cl Datonadiai auas anp taoaoai art clttitoo a*noxirirt anati »no lapaiai

01 Tna oparatmg cyca ea ma ana eaPaaan Pa aepitstson or ttteti lor prscaMtng and mar niaMr in cam and cam aouvaMnts D "acont accMiffltntt announcamonC*

Mmtry o' Corporaaa aflat* I’MCA'» not'd* raa acanoard or amtnetnarf* to ma avaPng mandaro* Tna’a a no tuett non*eaten afecn oouM nava baan apptcapfa Pom Apt* I 2021

8. Veasuremenr. erf fair values

Ya .ater Kfic.et me vysfcart u*ctwvifcl* rout*

Tv* ra-ager-er assessed rat tasn and cay eqUreents, race rera.vafcles. race aayat es ban s*a ore* cuntrt Micas approanaat tva* car)me

arcjts irgety die ta r a shert-te'- wL'Oes e* tvase irsvuwers

Tv* Far Yatje of inane* asset* Inetoad is lha tmort a) vrfveb n* rssumtr code e« stchargsd in a currant trmsacten a*tM*t ert -g parr** Tn* tofcarg mathadsand w*u-pc an* war* u**c » sstrrra 9* Mr >* ua

t, Th* rao .au*s cf 'JCtual eirds ano Quotas E;/« v* bastd y NAV, Qjottc =r:« ai r* rtpartsrg das*

2. Men currant ‘ranciai assets taatbas meas-rac at arroitsad cost • yaco.r-.tc cas* tow i*cf*tq je 1>* .amarc* one* esnstdars preset va»ie at eipe::*3 pa,-runts otseou-tad .s n j ar apprapnat* Jscxr.vg race

3. Men currant ‘raioai assets' l aatbes nMas.MC at arcTJsee cost • Daeoirtsd easft (tow laef-n qua 7>« .auarfen mod*: ea-sdars p>ese*e value at ejected pennants aocc.-tee .s eg ar sppraprieta dscxrtng race escect balance vrtv Kvarsad 0>0c Bank as it a in 9m o. caton ns mett-ol is avalab e ta ee-tce r*e value banc* sa« at Ceae

(H) The Company had no transactions with companies struck off under section 248 of the Companies Act. 2013 or section 560 of Companies Act. 1956

(I) The Company does not have any immovable property in its name and hence reporting under clause 1 (c ) of the order is not applicable.

(J) Provision regarding with the number of layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules. 2017 is not applicable to company as there are no such transaction.

Note 23

Additional/ Explanatory Statements

(K) Comirfrner:

(i; Estira*e3 amount of contracts •emairinc to be e<e: jtac on Capital A;:ojnt *st of advances and net p-xvioec tar • Rs M i Prwwocs Year Rs Ni)

(V) Cortrjant tut i*.« rot pro.-cadfcr

(I) GWWIIIH J(v*nbyr>»Banks• NI jPmrfOUSYiaf.PMi.)

(N) Tt# cci'ndms Stfanets c' Daotcrs Cndttri. Dapcsits and Loans J Mvcancas art sjijact tc Ccnfinnaicn

For Raw'll Shon & Co.

Cnanered Accountants

F*mRag Ko 121126W AH§h M Pinal NahhaiXumar N Pul*

M»i\*gng Ctr*etor Chairperson

DIN 09034015 ON -00032749

91*** R Shah Proprietor

Mam So 1092M DtwarrShan AjncK 0 P*<rr>«r

Company Secretary Chtal Financial Officer

Utr Hs 423446

V U Nagar Dated *th May. 2024

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