Wardwizard Healthcare Ltd. ಖಾತೆಯ ಉಪಯುಕ್ತ ಮಾಹಿತಿ

Mar 31, 2025

Contigent Liabilities
Particulars	As at 31.03.2025	As at 31.03.2024
	(?)	(?)
Claims against the company not acknowledged as liabilities in respect of Income Tax Matters	2.56	4.46
Total- Contigent Liabilities	2.56	4.46

30: Finanical Risk Management Objectives and Policies

The Company''s principal financial liabilities comprise of borrowings, trade and other payables. The main purpose of these financial liabilities is to finance and support Company''s operations. The Company''s principal financial assets include inventory, trade and other receivables and cash and cash equivalents that derive directly from its operations.The Company is exposed to market risk, credit risk and liquidity risk. The Company''s senior management oversees the management of these risks. The Board of Directors reviews and agrees policies for managing each of these risks, which are summarized below.

a) Market risk

Market risk is the risk that changes with market prices-such as foreign exchange rates and income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimising the return.

b) Credit risk

Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to meet its contractual obligations, and arises principally from the Company''s receivables from customers. The Company''s exposure to credit risk is influenced mainly by the individual characteristics of each customer. However, management also considers the factors that may influence the credit risk of its customer base, including the default risk associated with the industry and country in which customers operate. Credit risk is managed through credit approvals, establishing credit limits and continuously monitoring the creditworthiness of customers to which the Company grants credit terms in the normal course of business. On account of adoption of Ind AS 109, the Company uses expected credit loss model to assess impairment loss or gain. The Company uses a matrix to compute the expected credit loss allowance for trade receivables. The provision matrix takes into account available external and internal credit risk factors and Company''s historical experience for customers. (i) The company has not made

any provision on expected credit loss on trade receivables and other financials assets, based on the management estimates.

(ii) Credit risk on cash and cash equivalents is limited as the Company generally invests in deposits with banks and financial institutions with high credit ratings assigned by domestic credit rating agencies.

c) Liquidity risk

Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Company''s approach to managing liquidity is to ensure, that it will have sufficient liquidity to meet its liabilities when they are due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company''s reputation. The company''s principal sources of liquidity are cash and cash equivalents and the cash flow that is generated from the operations. The Company''s borrowings include amounts that are contractually repayable on demand. These borrowings are, however, from related parties with whom the Company has established and continued long-standing business and financial relationships. While the on-demand terms indicate the existence of a potential liquidity risk, the management believes that the likelihood of immediate recall is low. Accordingly, the liquidity risk arising from such borrowings is considered to be limited.

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Mar 31, 2014

Corporate information

Ayoki Mercantile Limited (the Company) is a Public Company and is incorporated under the provisions of The Comapnies Act,1956. Its shares are listed on Stock Exchange Mumbai. The company is engaged in the Business of trading in Goods & Services - providing Advisory, Consultancy, Investments Services.

1 As regards compliance of Provision as per the requirement of Sec 22 of the Micro, Small and Medium enterprises act 2006 relating to dues to the Micro, Small and Medium enterprises. The company has not received from any parties claim to be small scale industries and the said information is not given.

2 Segment Information

The Company is primarily engaged in the business of Consultancy and other Services. This is the only segment of the Company and therefore, segment reporting, as required under Accounting Standard -17, is not applicable.

3 Related party disclosures under Accounting Standard - 18

There are No transactions with Related Parties

16 in the opinion of the Board, Current Assets, Loans & Advances are approximately of the value stated, if realized in the ordinary course of the business. The provision for all known liabilities is adequate and not in excess of the amount reasonably necessary

4 Retirement Benefits

Long Term Employee Benefits are not provided because no employee has completed full year of service.

5 Provision for Taxes

Provision for taxation is made as per MAT of the Income Tax Act. 1961 during the year,

6 Deferred Tax Assets Liabilities

Since there are no timing differences between taxable income and accounting income capable of being reversal in subsequent periods, Deferred Tax Asset i liability has not been created.

7 The figures of the previous year have been regrouped, rearranged and reclassified wherever necessary.

8 Loans and Advances, Unsecured Loans balances are subject to confirmation.

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Mar 31, 2013

Note 1: Corporate information

Ayoki Merchantile Limited (the Company) is a Public Company and is incorporated under the provisions of The Comapnies Act, 1956. Its shares are listed on Stock Exchange Mumbai. The company is engaged in the Business of trading in Goods & Services - providing Advisory, Consultancy, Investments Services.

2.1 Retirement Benefits

Long Term Employee Benefits are not provided because no employee has completed full year of service

2.2 Provision for Taxes

No provision for taxation is made in the view of the loss incurred during the year.

2.3 Deferred Tax Assets/Liabilities

Since there are no timing differences between taxable income and accounting income capable of being reversal in subsequent periods, Deferred Tax Asset / liability has not been created.

2.4 The figures of the previous year have been regrouped, rearranged and reclassified wherever necessary

2.5 Loans and Advances, Unsecured Loans balances are subject to confirmation.

2.6 The financial statements for the year ended March 31, 2013 are prepared as per the Revised Schedule VI under the Companies Act, 1956.

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Mar 31, 2012

Note 1: (a) Rights, Preferences & Restrictions attach to equity shares_

The Company has one class of Equity shares having par value of Rs 10 per share. Each shareholder is eligible for one vote per share held. The dividend proposed by the board of directors is subject to the approval of the shareholders in the ensuing Annul General Meeting, except in case of interim dividend. in the event of liquidation, the Equity Shareholder are eligible to receive the remaining assets of the company after distribution to all preferential amounts, in proportion to there shareholding.

Note 2: Corporate information

Ayoki Mercantile Limited (the Company) is a Public Company and is incorporated under the provisions of The Companies Act, 1956. Its shares are listed on Bombay Stock Exchange. The company is engaged in the Business of trading in Goods & Services - providing Advisory, Consultancy, Investments Services.

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Mar 31, 2010

1. Segment Reporting

The Company is engaged in the business of trading of goods and services. This is the only segment of the Company.

2. There are no dues outstanding for more than 30 days in excess of Rs.1 lac to small scale.

3. Contingent Liabilities

There are no contingent liabilities.

4. Debit/ credit balances of the parties are subject to confirmation.

5. In the opinion of the Board, the current Assets, Loans & Advances are approximately of the value stated, if realized in the ordinary course of the business. The provision for all known liabilities is adequate and not in excess of the amount reasonably necessary.

6. As there were no transactions of Sales & Purchases the information pursuant to para 3 & 4 of the part II of Schedule VI of the companies Act, 1956, are not furnished.

7. Previous years figures are rearranged and regrouped wherever necessary.

8. Schedule 1 to 9 forms an integral part of the accounts.