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Note 28.11 Earnings per share
Earnings per share (EPS) - The numerators and denominators used to calculate basic and diluted EPS:
Particulars
2018-19
2017-18
¡ƑūǛƥ ljūƑ ƥĺĚ NjĚîƑ îƥƥƑĿċƭƥîċŕĚ ƥū ƥĺĚ ĚƐƭĿƥNj ƙĺîƑĚĺūŕēĚƑƙ
`
cr
ǪǨǮȦǬǪ
ǨǭǦȦǪǧ
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 EPS
`
ǧǪǪȦǫǧ
91.17
Note 28.12 Leases
a) Operating lease
¹ĺĚ ūŞƎîŠNj ĺîƙ ƥîŒĚŠ DŽîƑĿūƭƙ ƑĚƙĿēĚŠƥĿîŕ îŠē ūljǛČĚ ƎƑĚŞĿƙĚƙ ƭŠēĚƑ ūƎĚƑîƥĿŠij ŕĚîƙĚ ūƑ ŕĚîDŽĚ îŠē ŕĿČĚŠƙĚ îijƑĚĚŞĚŠƥƙȦ
¹ĺĚƙĚ îƑĚ ijĚŠĚƑîŕŕNj ČîŠČĚŕŕîċŕĚȡ ĺîDŽĿŠij î ƥĚƑŞ ċĚƥDžĚĚŠ ǧǧ ŞūŠƥĺƙ îŠē ǩ NjĚîƑƙ îŠē ĺîDŽĚ Šū ƙƎĚČĿǛČ ūċŕĿijîƥĿūŠ ljūƑ
ƑĚŠĚDžîŕȦ ¡îNjŞĚŠƥƙ îƑĚ ƑĚČūijŠĿƙĚē ĿŠ ƥĺĚ ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē gūƙƙ ƭŠēĚƑ Ƀ¤ĚŠƥɄ ĿŠ sūƥĚ ǨǭȦ
b) Finance lease
Ŀȴ
¹ĺĚ ūŞƎîŠNj ĺîƙ ijĿDŽĚŠ î ċƭĿŕēĿŠij ūŠ ǛŠîŠČĚ ŕĚîƙĚ ljūƑ î ƥĚƑŞ ūlj ǩǦ NjĚîƑƙȦ
GƭƥƭƑĚ ŞĿŠĿŞƭŞ ŕĚîƙĚ ƎîNjŞĚŠƥƙ ƑĚČĚĿDŽîċŕĚ ƭŠēĚƑ ǛŠîŠČĚ ŕĚîƙĚƙȡ ƥūijĚƥĺĚƑ DžĿƥĺ ƥĺĚ ƎƑĚƙĚŠƥ DŽîŕƭĚ ūlj ƥĺĚ ŠĚƥ ŞĿŠĿŞƭŞ
lease payments (MLP), are as under:
(
`
cr)
Particulars
As at
March 31, 2019
As at
March 31, 2018
Minimum
lease
payments
receivable
Present
value of MLP
receivable
Minimum
lease
payments
receivable
Present
value of MLP
receivable
Not later than 1 year
0.20
0.20
-
-
Later than 1 year and not later than 5 years
ǦȦǪǦ
0.33
ǦȦǪǦ
0.35
Later than 5 years
1.80
0.80
2.00
0.90
Total minimum lease payments receivable
2.40
1.33
2.40
1.25
gĚƙƙȠ ƭŠĚîƑŠĚē ǛŠîŠČĚ ĿŠČūŞĚ
1.07
-
1.15
-
Present value of minimum lease payments receivable
1.33
1.33
1.25
1.25
Less: allowance for uncollectible lease payments
-
-
-
-
1.33
1.33
1.25
1.25
ii) The Company has taken on lease a parcel of land from Gujarat Industrial Development Corporation for a period of 99
years with an option to extend the lease by another 99 years on expiry of lease at a rental that is 100% higher than the
current rental. The Company has considered that such a lease of land transfers substantially all of the risks and rewards
ĿŠČĿēĚŠƥîŕ ƥū ūDžŠĚƑƙĺĿƎ ūlj ŕîŠēȡ îŠē ĺîƙ ƥĺƭƙ îČČūƭŠƥĚē ljūƑ ƥĺĚ ƙîŞĚ îƙ ǛŠîŠČĚ ŕĚîƙĚȦ
Corporate Overview 01-22
Statutory Reports 23-105
Financial Statements 107-250
170
Atul Ltd | Annual Report 2018-19