Amal Ltd 2021-22

113 Note 27.9 Earnings per share Earnings per share (EPS) - The numerators and denominators used to calculate basic and diluted EPS: Particulars 2021-22 2020-21 Profit for the year attributable to the equity shareholders ` lakhs 242.78 884.51 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 ` 2.58 9.38 Note 27.10 Leases As a lessee The Company has taken land on cancellable lease at Atul from Atul Ltd for 97 years from February 03, 1996 on annual lease rent of ` 8,000. Following are the changes in carrying value of right-of-use assets (land) (` lakhs) Particulars 2021-22 2020-21 Opening 0.84 0.85 Additions - - Depreciation (0.01) (0.01) Disposals and transfers (0.83) - Closing - 0.84 Following is the movements in lease liability (` lakhs) Particulars 2021-22 2020-21 Opening 0.87 0.87 Additions - - Finance cost accrued 0.08 0.08 Payment of lease liability (0.08) (0.08) Disposals and transfers (0.87) - Closing - 0.87

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