Amal Ltd 2020-21

103 ii) Price risk Exposure The Company is mainly exposed to the price risk due to its investments in mutual funds. The price risk arises due to uncertainties about the future market values of these investments. In order to manage its price risk arising from investments in equity instruments, the Company maintains its portfolio in accordance with the framework set by the risk management policies. Sensitivity ( ` lakhs) Particulars Impact in the Standalone Statement of Profit and Loss March 31, 2021 March 31, 2020 Price increase by 10%* 189.15 148.12 Price decrease by 10%* (189.15) (148.12) * ceteris paribus Note 25.8 Segment information The Company operates in a single business segment that ismanufacturing of bulk chemicals. Further, its operations are confined within India and the major customer of the Company is Atul Ltd. Accordingly, there are no separate reportable segments as per Ind AS - 108 on ‘Operating segment’ and no further disclosures are required. Note 25.9 Earnings per share Earnings per share (EPS) - The numerators and denominators are used to calculate basic and diluted EPS: Particulars 2020-21 2019-20 Profit for the year attributable to the equity shareholders ` lakhs 884.51 919.17 Weighted average number of equity shares used in calculating basic | diluted EPS Number 94,25,000 94,25,000 Nominal value of equity share ` 10 10 Basic and diluted EPS ` 9.38 9.75 Note 25.7 Financial risk management (continued)