Atul Ltd 2018-19

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 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 ŕîŠē 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