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Atul Ltd | Annual Report 2013-14
NOTE 27.7 EARNING PER SHARE
Earning per Share (EPS) - The numerators and denominators used to calculate basic and diluted EPS:
Particulars
2013-14
2012-13
Profit for the year attributable to the Equity Shareholders
`
cr
212.79
135.52
Basic | weighted average number of Equity Shares outstanding
during the year
Number
2,96,61,733
2,96,61,733
Nominal value of Equity Share
`
10
10
Basic and diluted Earning per Equity Share
`
71.74
45.69
NOTE 27.8 LEASE
(a) The Company has taken various residential and office premises under operating lease or leave and license
Agreements. These are generally cancellable, having a term between 11 months and 3 years and have no
specific obligation for renewal. Payments are recognised in the Statement of Profit and Loss under ‘Rent’ in
Note 26.
(b) The Company has given certain buildings and plant and machinery on operating lease, the details of which
are as under:
(
`
cr)
Assets
Gross block
Depreciation fund Written down value Depreciation for
the year
As at
March 31,
2014
As at
March 31,
2013
As at
March 31,
2014
As at
March 31,
2013
As at
March 31,
2014
As at
March 31,
2013
2013-14 2012-13
Buildings
0.16
0.16
0.06
0.06
0.10
0.10
0.01
–
Plant and machinery
1.27
1.27
1.21
1.14
0.06
0.13
0.07
0.13
1.43
1.43
1.27
1.20
0.16
0.23
0.08
0.13
Notes
to the Financial Statements