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STL Global Ltd.

You can view the entire text of Notes to accounts of the company for the latest year
Market Cap. (₹) 19.77 Cr. P/BV -0.54 Book Value (₹) -13.23
52 Week High/Low (₹) 15/5 FV/ML 10/1 P/E(X) 0.46
Bookclosure 30/09/2019 EPS (₹) 15.77 Div Yield (%) 0.00
Year End :2018-03 

1. The Company has prepared the opening balance sheet as per Ind AS as of April 1, 2016 (the transition date) by recognizing all assets and liabilities whose recognition is required by Ind AS, not recognizing items of assets or liabilities which are not permitted by Ind AS, by reclassifying items from previous GAAP to Ind AS as required under Ind AS, and applying Ind AS in measurement of recognized assets and liabilities. However, this principle is subject to the certain exception and certain optional exemptions availed by the Company as detailed below.

Deemed cost of property, plant and equipment and intangible assets

The Company has elected to continue with the carrying value of all its property, plant and equipment and intangible assets recognized as of April 1, 2016 (transition date) measured as the previous GAAP and used that carrying value as deemed cost as of the transition date.

2. Notes to the Ind AS reconciliation

a) The transition from Indian GAAP to Ind AS has no effect on the Balance sheet, Equity statement of Profit & loss & cash flows. Therefore reconciliation statement for effect of Ind AS adoption on the Balance sheet , Equity Statement and statement of profit and loss has not been given.

b) Under previous GAAP, there was no concept of other comprehensive income. Under Ind AS, specified item of income, expenses, gains or losses are required to be presented in other comprehensive income.

c) Previous GAAP figures have been regrouped/rearranged wherever necessary to make them comparable in line with Ind AS.

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