Which of the following is not one of the disclosure requirements under the revised Schedule III of Companies Act,2013?

Disclosure of financial ratios

The important features of the presentation of the balance sheet:
Applicability: The presentation guidelines apply to all Indian companies that prepare financial statements in accordance with Schedule III to the Companies Act, 2013.
Exemptions: Insurance or Banking companies and companies for which a specific form of balance sheet or income statement is specified under any other Act are not bound by these presentation guidelines.
Primacy of Accounting Standards: In case of any conflict, accounting standards take precedence over Schedule III of the Companies Act, 2013.
Mandatory Disclosure: Essential and mandatory disclosures must be made either on the face of the financial statements or in the accompanying notes.
Harmonization with Accounting Standards: The terms used in the revised Schedule III will carry the meanings as defined by the applicable accounting standards.
Striking a Balance: A balance needs to be maintained between providing excessive details that may not be helpful to users of financial statements and ensuring the inclusion of crucial information.
Classification of Assets and Liabilities: The balance sheet should segregate assets and liabilities into current and non-current categories to aid in better financial analysis and decision-making.
Rounding off: Companies are required to follow mandatory rounding off requirements for presenting numerical values in the financial statements.
Presentation Format: The revised Schedule III prescribes the use of a vertical format for presenting financial statements.
Debit Balance Disclosure: In the statement of profit and loss, if there is a debit balance, it should be disclosed as a negative figure under the head "Surplus."
Share Application Money: Mandatory disclosure is required for share application money pending allotment, providing transparency regarding the company's pending share issuances.
Terminology Update: The terms "Sundry Debtors" and "Sundry Creditors" have been replaced with "Trade Receivables" and "Trade Payables," respectively, in alignment with accounting standard terminology.