RACL 2021-22

Company Overview Financial Statements Notice Statutory Reports 73 Rudolf Atul Chemicals Ltd | Annual Report 2021-22 Foreign currency risk exposure The exposure of the Company to foreign currency risk at the end of the reporting period, is as follows: Particulars As at March 31, 2022 As at March 31, 2021 € ` lakhs € ` lakhs Financial liabilities Trade payables 61,669.00 51.95 4,06,000.85 352.33 Net exposure to foreign currency risk 61,669.00 51.95 4,06,000.85 352.33 Note 24.8 Capital management Total equity as shown in the Balance Sheet includes general reserve, 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 dividend 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 2021-22 2020-21 Equity shares Final dividend for the year ended March 31, 2021 ` 15.00 (P.Y : ` 5.00) per fully paid share 875.63 291.87 Note 24.9 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.

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