Amal Ltd | Annual Report 2021-22 Note 26.8 Segment information The Group operates in a single business segment that is manufacturing of bulk chemicals. Further, its operations are confined within India and the major customers of the Group 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 26.9 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 110.94 879.75 Weighted average number of equity shares used in calculating basic | diluted EPS Number 9,425,000 9,425,000 Nominal value of equity share ` 10 10 Basic and diluted EPS ` 1.18 9.33 Note 26.10 Leases As a lessee The Group 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 | Amortisation (0.01) (0.01) Disposals and transfers (0.83) - Closing - 0.84 Following are 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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