

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