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117

NOTE 28.6 SEGMENT INFORMATION

In accordance with Accounting Standard-17 ‘Segment Reporting’, segment information has been given in the

Consolidated Financial Statements of Atul Ltd, and therefore, no separate disclosure on segment information is

given in the Financial Statements.

NOTE 28.7 EARNING PER SHARE

Earning per share (EPS) - The numerators and denominators used to calculate basic and diluted EPS:

Particulars

2014-15

2013-14

Profit for the year attributable to the Equity Shareholders

`

cr

217.42

212.79

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

`

73.30

71.74

NOTE 28.8 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 27.

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,

2015

As at

March 31,

2014

As at

March 31,

2015

As at

March 31,

2014

As at

March 31,

2015

As at

March 31,

2014

2014-15 2013-14

Buildings

0.16

0.16

0.07

0.06

0.09

0.10

0.01

0.01

Plant and machinery

1.27

1.27

1.21

1.21

0.06

0.06

-

0.07

1.43

1.43

1.28

1.27

0.15

0.16

0.01

0.08

Notes

to the Financial Statements