72 Note 25.9 Segment information As the business activity of the Company falls within a single primary segment, namely, 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. Note 25.10 Earnings per share Earnings per share (EPS) - The numerators and denominators used to calculate basic and diluted EPS: Particulars 2020-21 2019-20 Profit for the year attributable to the equity shareholders ` lakhs 1,379.15 998.80 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 ` 23.63 17.11 Note 25.11 Leases a) As a Lessee The Company has taken a warehouse, laboratory and the Mumbai office under operating lease or leave and license agreements. These are cancellable by the Company, having a term between 11 months and three years and have no specific obligation for renewal. Payments are recognised in the Statement of Profit and Loss under ‘Rent’ in Note 24. i) Following are the changes in the carrying value of right to use assets (` lakhs) Particulars 2020-21 2019-20 As at April 01, 2020 320.06 334.61 Addition - - Deletion - - Depreciation | Amortisation 14.54 14.55 As at March 31, 2021 305.52 320.06
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