56 s(` lakhs) Note 10 Other equity As at March 31, 2022 As at March 31, 2021 i) Security premium 416.69 416.69 ii) General reserve 35.27 35.27 iii) Retained earnings Balance at the beginning of the year 3,825.76 2,744.55 Add: Profit for the year 1,639.48 1,379.15 Less: Dividend on equity shares for the year 2020-21: ` 15.00 (2019-20: ` 5.00) per share (875.63) (291.87) Add: Other comprehensive income | (loss) (6.60) (6.07) Balance at the end of the year 4,583.01 3,825.76 5,034.97 4,277.72 Nature and purpose of other reserves a) Securities premium Securities premium is used to record the premium on issue of shares. The reserve is utilised in accordance with the provisions of the Companies Act, 2013. b) General reserve General reserve represents amount appropriated out of retained earnings pursuant to the earlier provisions of the Companies Act, 1956. Mandatory transfer to general reserve is not required under the Companies Act, 2013. c) Retained earnings Retained earnings are the profits that the Company has earned till date, less, any transfers to general reserve, any transfers from or to other comprehensive income, dividends or other distributions paid to shareholders. s(` lakhs) Note 11 Lease liabilities As at March 31, 2022 As at March 31, 2021 Lease liabilities 114.77 127.90 Less: Current maturities of lease liabilities - (5.47) 114.77 122.43 s(` lakhs) Note 12 Other financial liabilities As at March 31, 2022 As at March 31, 2021 Current Non-current Current Non-current i) Employee benefits payable 122.99 4.11 90.69 - ii) Security deposits 166.12 - 166.24 - iii) Creditor for capital goods 5.44 - 4.58 - iv) Other liabilities (includes discount payable) 47.53 - 22.93 - 342.08 4.11 284.44 -
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