125 performance and allocates resources based on discrete financial information. Since the Company operates in a single operating segment, separate segment reporting has not been made under Indian Accounting Standard (‘Ind AS’) 108 - ‘Operating Segment’. Further, its operations are confined only to one geographical segment i.e. within India. Note 29.9 Earnings per share Earnings per share (EPS) - The numerators and denominators used to calculate basic and diluted EPS: Particulars 2023-24 2022-23 Profit for the year attributable to the equity shareholders ` lakhs 242.63 72.91 Right issue expenses debited to securities premium ` lakhs - (56.87) Adjusted profit for the year for EPS calculation ` lakhs 242.63 16.04 Weighted average number of equity shares For basic and diluted EPS Number 1,23,62,662 99,34,156 Nominal value of equity share ` 10 10 Basic EPS ` 1.96 0.16 Diluted EPS ` 1.96 0.16 Note 29.10 Loans Disclosures pursuant to Regulation 34(3) read with para A of Schedule V to the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Section 186 (4) of the Companies Act, 2013. Particulars Purpose Amount outstanding as at Maximum balance during the year As at March 31, 2024 As at March 31, 2023 As at March 31, 2024 As at March 31, 2023 Subsidiary company: Amal Speciality Chemicals Ltd For project expenditure and working capital requirement - 1,699.00 1,699.00 6,699.14 During 2023-24, the loans aggregating ` 1,699 lakhs as of March 31, 2023 is converted into 1,69,90,000, 10.50% non-cumulative redeemable preference shares at ` 10 per share, amounting to ` 1,699 lakhs and additional investment of ` 500 lakhs made into 50,00,000, 10.50% non-cumulative redeemable preference shares at ` 10 per share. During 2022-23, the loans aggregating ` 5,000.14 lakhs are converted into 27,19,000 equity shares at ` 110.34 per share amounting to ` 3,000.14 lakhs and 2,00,00,000, 10% non-cumulative redeemable preference shares at ` 10 per share, amounting to ` 2,000 lakhs.
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