Notes to Accounts of RO Jewels Ltd.

Mar 31, 2024

L. Provision, Contingent liabilities, and contingent assets

Provisions involving a substantial degree of estimation in measurement are recognized
when there is a present obligation as a result of past event and it is probable that there
will be an outflow of resources. Contingent liabilities are not recognized but the same is
disclosed in the financial statements. Contingent assets are neither recognized nor
disclosed in the financial statements.

N. Foreign Currency Transaction

There are no such foreign currency transactions during the year.

O. C/F Value of Import Raw Materials: NIL

P. Expenditure in Foreign Currency: NIL

Q. Earning per Share: The Earning Per Share (AS-20) has been computed as under:

(a) Profit after tax (Rs.In Lakhs) Rs. 92.33/-

(b) Equity Share (In Number) No. 1009.46

(c) Nominal value of share Rs. 10 per share

(d) EPS Rs. 0.09/-

For, Rajesh J Shah & Assocites For And On Behalf Of The Board

Chartered Accountants For, RO Jewels Limited

FRN No:-108407W

Sd/- sd/- sd/-

Rajesh J Shah Shubham B. Shah Bharat R.Shah

(Partner) (Managing Director & CFO) (Whole Time Director

Mem. No.: 040268

Place: Ahmedabad
Date:30.05.2024