78 (` lakhs) Particulars 2023-24 2022-23 Equity shares Final dividend for the year ended March 31, 2023 ` 10.00 (P.Y : ` 40.00) per fully paid share 583.75 2,335.00 Note 26.9 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 26.10 Earning per share Earning per share (EPS) - The numerators and denominators used to calculate basic and diluted EPS are as follows: Particulars 2023-24 2022-23 Profit for the year attributable to the equity shareholders ` lakhs 1,922.04 777.17 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 ` 32.93 13.31 Diluted EPS ` 32.93 13.31 Note 26.11 Leases As a Lessee i) Operating lease The Company has taken 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 25.
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