Company Overview Financial Statements Notice Statutory Reports 79 Rudolf Atul Chemicals Ltd | Annual Report 2024-25 (` lakh) Particulars 2024-25 2023-24 Dividend on equity shares declared and paid during the year Final dividend of ` 30.00 per share for the year 2023-24 (2022-23 : ` 10.00) 1,751.25 583.75 1,751.25 583.75 Proposed dividend on equity shares not recognised as liability Final dividend of ` 40.00 per share for the year 2024-25 (2023-24 : ` 30.00) 2,335.00 1,751.25 2,335.00 1,751.25 Note : Proposed dividend on equity shares is subject to the approval of the shareholders of the Company at the ensuing Annual General Meeting and not recognised as liability as at the Balance Sheet date. 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: Particulars 2024-25 2023-24 Profit for the year attributable to the equity shareholders ` lakh 2,639.55 1,922.04 Weighted average number of equity shares outstanding during the year Number 58,37,500 58,37,500 Nominal value of equity share ` 10.00 10.00 Basic EPS ` 45.22 32.93 Diluted EPS ` 45.22 32.93 Note 26.11 Leases As a Lessee i) Operating lease The Company has taken warehouse, laboratory and 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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