BHARAT RASAYAN Notes to Accounts

NOTE NO. - 1


The company have specified bank note or other denomination note as defined in the MCA notification G.S.R. 308 (E) dated 31.03.2017 on the details of Specified Bank Notes (SBN) held and transacted during the period from 08-11-2016 to 30-12-2016. The denomination wise SBNs and other notes as per the notification is given below:

For the purpose of this clause, the term "Specified Bank Note" shall have the same meaning as provided in the notification of Government of India, in the Ministry of Finance, Department of Economic Affairs No. S.O. 3407 (E) dated 08-11-2016.

NOTE NO. - 2.


The Board has declared dividend @15% on face value i.e. '''' 10 each subject to shareholders approval

As per revised AS 4 issued wide notification of MCA G.S.R. 364 (E) dated 30th March, 2016, If an enterprise declares dividends to the shareholders after the balance sheet date, the enterprise should not recognize those dividends as a liability at the balance sheet date unless a statute requires otherwise such dividends should be disclosed In the notes. The Total Dividend liability including Dividend Distribution Tax would be '''' 76,70,525/NOTE NO. - 2.31


As per the requirement of the provisions of Companies Act, 2013, the Company has made Corporate Social Responsibility contribution.


As per Accounting Standard AS-18 issued by the Institute of Chartered Accountants of India, the Company''''s related parties with whom transactions executed during the year, are disclosed below :

a) Key Management Personnel & their Relatives

i) Shri S.N.Gupta Chairman & Managing Director

ii) Shri M.P.Gupta Whole Time Director

iii) Shri R.PGupta Whole Time Director

iv) Shri V.K.Sharma Executive Director

v) Smt. Sweety Gupta Wife of Shri S.N.Gupta

vi) Shri Dinesh Gupta Son of Shri S.N.Gupta

vii) Smt. Savita Gupta Wife of Shri M.P. Gupta

viii) Shri Vikas Gupta Son of Shri M.P Gupta

ix) Smt. Manju Gupta Wife of Shri R.P Gupta

x) Shri Sahil Gupta Son of Shri R.P Gupta

xi) Ms. Neha Gupta Daughter of Shri R.P. Gupta

b) Related Entities

i) Bharat Insecticides limited

ii) B R Agrotech Limited

iii) S.N.Gupta & Sons (HUF)

iv) M.P Gupta & Sons (HUF)

v) R.P. Gupta & Sons (HUF)

vi) Bharat Agrochem

CIN: U67190WB2003PTC096617. Trading in Commodities is done through our Group Company Dynamic Commodities Pvt. Ltd. The company is also engaged in Proprietory Trading apart from Client Business.

Disclaimer: There is no guarantee of profits or no exceptions from losses. The investment advice provided are solely the personal views of the research team. You are advised to rely on your own judgment while making investment / Trading decisions. Past performance is not an indicator of future returns. Investment is subject to market risks. You should read and understand the Risk Disclosure Documents before trading/Investing.

Disclosure: We, Dynamic Equities Private Limited are also engaged in Proprietory Trading apart from Client Business. In case of any complaints/grievances, clients may write to us at

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