RACL 2018-19

74 Note 25.8 Capital management The Company considers the following components of its Balance Sheet to manage capital: Total equity as shown in the Balance Sheet includes general reserves, retained earnings, share capital and share 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 judgement of Management of the appropriate 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 to maintain 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 to maintain, 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 interim dividends declared and paid. (` lakhs) Particulars 2018-19 2017-18 Equity shares Interim dividend for the year ended March 31, 2019 ` Nil (P.Y: ` 10.00) per fully paid share (including dividend distribution tax) - 702.59 Note 25.9 Segment information As the business activity of the Company falls within a single primary segment viz. textile products (chemicals), the disclosure 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 of ` 1,086.16 lakhs (March 31, 2018 ` 1,028.25 lakhs) is derived from a single customer.

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