Net worth computation

Jayanta Bandyopadhyay (309 Points)

18 November 2024  

For computation of Net Worth, should we consider :-

Capital reserve, surplus arising on sale of land, Capital Reserve-Nursery Tea Garden, Securities Premium, Revaluation Reserve?

While surplus arising on sale of land is added to Capital reserve, at the same time-there is adjustment (less) on sale of Land + transfer to P & L on account of depreciation of revaled assets from Revaluation Reserve.

Kindly guide. We are from Tea Gardens.