Company Overview Financial Statements Notice Statutory Reports 77 Rudolf Atul Chemicals Ltd | Annual Report 2022-23 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 2022-23 2021-22 Equity shares Final dividend of ` 40.00 per share for the year 2021-22 (2020-21: ` 15.00) 2,335.00 875.63 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 Earning per share Earning per share (EPS) - The numerators and denominators used to calculate basic and diluted EPS are as follows: after EPS: Particulars 2022-23 2021-22 Profit for the year attributable to the equity shareholders ` lakhs 777.17 1,639.48 Weighted average number of equity shares outstanding during the year Number 5,837,500 5,837,500 Nominal value of equity share ` 10 10 Basic EPS ` 13.31 28.09 Diluted EPS ` 13.31 28.09
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