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Note 28.8 Financial risk management (continued)
ċȴ 'ĿƙČŕūƙƭƑĚ ūlj ĚljljĚČƥƙ ūlj ĺĚēijĚ îČČūƭŠƥĿŠij ūŠ ǛŠîŠČĿîŕ ƎĚƑljūƑŞîŠČĚ
As at March 31, 2019
(
`
cr)
Type of hedge
Change in the value of
the hedging instrument
recognised in other
comprehensive income
Hedge
ineffectiveness
recognised in
ƎƑūǛƥ ūƑ ŕūƙƙ
ŞūƭŠƥ ƑĚČŕîƙƙĿǛĚē
ljƑūŞ Čîƙĺ ǜūDž
hedging reserve to
ƎƑūǛƥ ūƑ ŕūƙƙ
Financial
Statement line
item affected
îƙĺ ǜūDž ĺĚēijĚ
Foreign exchange risk
1.22
-
0.05 Trade receivable
and payable
As at March 31, 2018
(
`
cr)
Type of hedge
Change in the value of
the hedging instrument
recognised in other
comprehensive income
Hedge
ineffectiveness
recognised in
ƎƑūǛƥ ūƑ ŕūƙƙ
ŞūƭŠƥ ƑĚČŕîƙƙĿǛĚē
ljƑūŞ Čîƙĺ ǜūDž
hedging reserve to
ƎƑūǛƥ ūƑ ŕūƙƙ
Financial
Statement line
item affected
îƙĺ ǜūDž ĺĚēijĚ
Foreign exchange risk
0.05
-
(0.73) Revenue and
inventories
qūDŽĚŞĚŠƥƙ ĿŠ Čîƙĺ ǜūDž ĺĚēijĿŠij ƑĚƙĚƑDŽĚ
(
`
cr)
Risk category
Foreign currency risk
Derivative instruments
As at
March 31, 2019
As at
March 31, 2018
Balance at the beginning of the year
0.03
(0.48)
Gain | (Loss) recognised in other comprehensive income during the year
1.22
0.05
ŞūƭŠƥ ƑĚČŕîƙƙĿǛĚē ƥū ƑĚDŽĚŠƭĚ ēƭƑĿŠij ƥĺĚ NjĚîƑ
(0.03)
ǦȦǪǮ
Tax impact on above
ȳǦȦǪǩȴ
(0.02)
Balance at the end of the year
0.79
0.03
Note 28.9 Capital management
The primary objective of capital management of the Company is to maximise shareholder value. The Company monitors
capital using Debt-Equity ratio which is total debt divided by total equity.
For the purpose of capital management, the Company considers the following components of its Balance Sheet to manage
capital:
Total equity includes general reserve, retained earnings, share capital, security premium. Total debt includes current debt plus
non-current debt.
(
`
cr)
Particulars
As at
March 31, 2019
As at
March 31, 2018
Total debt
-
0.01
Total equity
ǨȡǬǪǯȦǫǬ
ǨȡǧǯǭȦǫǪ
Debt-Equity ratio
-
0.00
Note 28.10 Segment information
In accordance with Ind AS 108, ‘Operating Segments’, 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 Standalone Financial
Statements.
169
Standalone
|
Notes to the Financial Statements