RACL 2017-18

2017-18 2016-17 Equity shares Final dividend for the year ended March 31, 2018 - 895.80 ` Nil (PY: `12.75) per fully paid share (including dividend distribution tax) Interim dividend for the year ended March 31, 2018 702.59 895.80 ` 10.00 (PY: `12.75) per fully paid share (including dividend distribution tax) Particulars As the falls within a single primary segment viz. textile products (chemicals), the disclosure business activity of the Company requirement of Ind AS - 108 ‘Operating Segments' notified under the Companies (Indian Accounting Standards) Rules, 2015, is not applicable. Further, since the revenue generated and assets within India are greater than 90% of the total revenue and total assets respectively of the Company, the disclosure requirement of geographical segments as per the aforesaid Standard is not applicable. Revenue from a single customer was 10% or more of the total revenue (net of excise duty) of the Company, which is ` 1,028.25 lakhs in the year endedMarch 31, 2018 and was ` 696.15 lakhs in the year endedMarch 31, 2017. Earnings per share (EPS) - The numerators and denominators used to calculate basic and diluted EPS: 2017-18 2016-17 Profit for the year attributable to the Equity Shareholders ` 903.81 953.30 Basic | Weighted average number of equity shares outstanding during the year Number 58,37,500 58,37,500 Nominal value of equity share ` 10 10 Basic and diluted EPS ` 15.48 16.33 Particulars The Company considers the following components of its Balance Sheet tomanage capital: Total equity as shown in the Balance Sheet includes general reserve, retained earnings, share capital and security premium. The Company aims to manage its capital efficiently so as to safeguard its ability to continue as a going concern and to optimise returns to its Shareholders. The capital structure of the Company is based on of the appropriate judgement of the Management balance of key elements in order to meet its strategic and day-to day needs. We consider the amount of capital in proportion to risk and manage the capital structure in light of changes in economic conditions and the risk characteristics of the underlying assets. In order tomaintain or adjust the capital structure, the Company may adjust the amount of dividends paid to Shareholders, return on capital to Shareholders or issue new shares. The Policy of the Company is to maintain a stable and strong capital structure with a focus on total equity so as to maintain confidence of various Stakeholders and to sustain future development and growth of its business. The Company will take appropriate steps in order tomaintain, or if necessary adjust, its capital structure. The Management monitors the return on capital as well as the level of dividends to Shareholders. The goal of the Company is to continue to be able to provide return by the Company to Shareholders by continuing to distribute dividends in future periods. Refer to the table below for the final and interimdividends declared and paid. Note 24.8 Capital management Note 24.9 Segment information Note 24.10 Earnings per share (` lakhs) 67

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