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Nath Bio-Genes (India) Ltd.

You can view the entire text of Notes to accounts of the company for the latest year
Market Cap. (₹) 793.23 Cr. P/BV 1.69 Book Value (₹) 246.91
52 Week High/Low (₹) 585/328 FV/ML 10/1 P/E(X) 26.96
Bookclosure 04/08/2018 EPS (₹) 15.48 Div Yield (%) 0.00
Year End :2017-03 


Capital commitment for land purchase - 340,49,357


In the opinion of the Board, Current and Non-current Assets, Loans and Advances are approximately of the value stated, if realized in the ordinary course of the business.


Certain accounts of Trade Receivable, Trade Payable, Unsecured Loans, Employees, certain current account balances with banks, Loans and Advances (including advances given to growers and inter party transfer & balances) are subject to confirmations and reconciliations, if any. The difference as may be noticed on reconciliation will be duly accounted for on completion thereof. In the opinion of the management, the ultimate difference will not be material.


The Information related to Segmental Reporting as required to be disclosed in accordance with the accounting standard: ‘AS 17-Segment Reporting’ are as under:-

(A) Broadly the activity of the company falls within Two segments (c ) CY denotes current year and PY denotes previous year.

(d ) The allocation of other expenses as mentioned in (B) (b) above, which are not directly relating to specific activity of production or trading, have been made by the management in the ratio of turnover and relied upon by the auditors.


In the opinion of the Board, fixed assets have been stated at cost, which is at least equal to or less than the realizable value if sold in the ordinary course of business. Consequently, the management is of the opinion that there is no impairment of assets.

NOTE NO - 6_

i The company is engaged in agricultural activities of production of seeds on lease hold land situated at various part of India.

ii The company has entered into agreements with various growers for cultivation and production of agricultural produce in view of the fact that the company itself is unable to carry on such activities which are spread over various parts of India. The company has reimbursed the cultivation expenses based upon the agreements entered into with the growers.

The company has classified the various benefits provided to employees as under Defined Contribution Plans :

During the year, the Company has recognized the following amounts in the Profit & Loss Account

Defined Benefit Plans

The company has neither created fund nor contributed to Scheme framed by the Insurance Company for the defined benefit plans for the qualifying employees. The present value of the defined benefit obligation and the related current service cost were measured using the Projected Unit credit method with actuarial valuations being carried out at each balance sheet date.

In accordance with accounting Standard 15, actuarial valuation was done in respect of the aforesaid defined benefit plan of gratuity based on the following assumptions: -

g) Expected contributions to Gratuity Fund next year Rs. NIL (Previous Year Rs. NIL)

h) The liability for leave encashment and compensated absences as at year end is Rs. 71,96,431 (Previous year liability Rs. 65,49,693) NOTE NO - 39

Related parties disclosure as per Accounting Standard - 18:

List of related parties

a) Associates:-

i) Global Transgenes Ltd.

ii) Agri Tech (India) Ltd.

iii) Nath Biotechnologies Ltd.

iv) Nath Royal Seed Ltd

b) Relatives

i) Ms. Soniya Kagliwal

c) Key Management Personnel:-

Mr. Satish Kagliwal (Managing Director)


The Company is in the process of reconciling its subsidiary ledgers with the control accounts maintained in the General Ledger. In the opinion of the management, the difference, if any, would not be material, which will be adjusted appropriately in the due course of time.


Previous year’s figures have been regrouped / rearranged wherever necessary to conform to the current year’s presentation.

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