Jyoti Resins & Adhesives Limited (with bloated reserves)

[Shivansh_Bansal]

I am not able to understand this entry, can some one please look into it and also explain how is this not a red flag?

Investing Basics - Feel free to ask the most basic questions

I have attached screenshots of the CFS of Jyoti Resins from AR20 and AR21, why has been the revaluation reserves entry been removed in AR21? is this an accounting trick to actually inflate cash flow from operation activities to show better effeciency and then suddenly remove it in the next year AR? Is this even allowed? This is very alarming. I am not even commenting on the company and its promoters background. All I am really concerned about is how easily it can be deleted and left for the p…