Corporate Overview Statutory Reports Financial Statements 251 Note 30.11 Earnings per share Earnings per share (EPS) - The numerators and denominators used to calculate basic and diluted EPS: Particulars 2023-24 2022-23 Profit for the year attributable to the equity shareholders ` cr 323.02 514.09 Weighted average number of equity shares used in calculating basic | diluted EPS1 Number 2,94,88,308 2,95,19,595 Nominal value of equity share ` 10 10 Basic EPS ` 109.54 174.15 Diluted EPS ` 109.54 174.15 1During the current year, the Company completed its share buy-back on January 01, 2024. Note 30.12 Leases a) As a lessee i) Following are the changes in the carrying value of right-of-use assets (` cr) Particulars As at March 31, 2024 As at March 31, 2023 Balance at the beginning of the year 4.65 5.27 Depreciation | Amortisation (0.66) (0.62) Balance at the end of the year 3.99 4.65 ii) Following movement in lease liabilities (` cr) Particulars As at March 31, 2024 As at March 31, 2023 Balance at the beginning of the year 5.26 5.79 Finance cost accrued 0.30 0.29 Payment of lease liabilities (0.88) (0.80) Translation difference 0.02 (0.02) Balance at the end of the year 4.70 5.26 iii) The following table provides details regarding the contractual maturities of lease liabilities on an undiscounted basis (` cr) Particulars As at March 31, 2024 As at March 31, 2023 Less than one year 0.91 0.86 One to five years 4.65 4.46 More than five years 1.27 2.15 Total 6.83 7.47 The Group does not face a significant liquidity risk with regard to its lease liabilities as the current assets are sufficient to meet the obligations related to lease liabilities as and when they fall due. Rent paid to lessor for short-term lease period is recognised into the Consolidated Statement of Profit and Loss as Rent in Note 29 ‘Other expenses’. Cash payments for the principal portion and interest of the lease liabilities are classified within financing activities and short-term lease payments within operating activities.
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