74 Note 24.10 Earnings per share Earnings per share (EPS) - The numerators and denominators used to calculate basic and diluted EPS are as follows: Particulars 2021-22 2020-21 Profit for the year attributable to the equity shareholders ` lakhs 1,639.48 1,379.15 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 ` 28.09 23.63 Note 24.11 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 23. i) Following are the changes in the carrying value of right to use assets (` lakhs) Particulars 2021-22 2020-21 As at April 01, 2021 305.52 320.07 Addition - - Deletion - - Depreciation | Amortisation 14.55 14.55 As at March 31, 2022 290.97 305.52 iii) Following movement in lease liability (` lakhs) Particulars 2021-22 2020-21 As at April 01, 2021 127.90 120.24 Addition - - Deletion 20.00 - Finance cost occurred 6.87 7.66 Payment of lease liability - - As at March 31, 2022 114.77 127.90
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