113 Note 27.9 Earnings per share Earnings per share (EPS) - The numerators and denominators used to calculate basic and diluted EPS: Particulars 2022-23 2021-22 Profit for the year attributable to the equity shareholders ` lakhs 72.91 242.78 Right issue expenses debited to securities premium ` lakhs (56.87) - Adjusted profit for the year for EPS calculation ` lakhs 16.04 242.78 Weighted average number of equity shares used in calculating basic | diluted EPS Number 99,34,156 98,72,762 Nominal value of equity share ` 10 10 Basic EPS ` 0.16 2.46 Diluted EPS ` 0.16 2.46 The Basic and Diluted EPS for the year ended March 31, 2022 has been adjusted in accordance with Ind AS 33, pursuant to the rights issue of equity shares during the current year. 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 and cancelled on February 28, 2022. Following are the changes in carrying value of right-of-use assets (land) (` lakhs) Particulars 2022-23 2021-22 Opening - 0.84 Additions - - Depreciation - (0.01) Disposals and transfers - (0.83) Closing - - Following is the movements in lease liability (` lakhs) Particulars 2022-23 2021-22 Opening - 0.87 Additions - - Finance cost accrued - 0.08 Payment of lease liability - (0.08) Disposals and transfers - (0.87) Closing - -
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