195 Corporate Overview Performance Overview Financial Statements Governance Overview Statutory Reports ii) Price risk Exposure The Group 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 Group maintains its portfolio in accordance with the framework set by the risk management policies. Sensitivity (` lakh) Particulars Impact in the Consolidated Statement of Profit and Loss March 31, 2025 March 31, 2024 Price increase by 10%* 192.33 3.00 Price decrease by 10%* (192.33) (3.00) * ceteris paribus Note 28.8 Segment information Operating segments are the components of the Group whose operating results are regularly reviewed by the Chief Operating Decision Maker (CODM) to make decisions about resources to be allocated to the segment and assess its performance and for which discrete financial information is available. The CODM examine the Group’s performance both from the service and geographic perspective and has been identified single reportable segments of its business. The Group has determined its business segment as ‘manufacturing of bulk chemicals’. Since significant portion of the Group’s business is from manufacturing of bulk chemicals, there are no other primary reportable segments, thus, the segment revenue, total carrying amount of segment assets, total carrying amount of segment liabilities, total cost incurred to acquire the segment assets, total amount of charge of depreciation and amortisation during the year are all as is reflected in the Financial Statements as at and for the year ended March 31, 2025. The Group is operating in domestic market and there are no reportable geographical segments. ` 7,144.72 lakh revenue from customers who contribute more than 10% of total revenue individually. Note 28.9 Earnings per share Earnings per share (EPS) - The numerators and denominators used to calculate basic and diluted EPS: Particulars 2024-25 2023-24 Profit for the year attributable to the equity shareholders ` lakh 2,929.21 170.46 Share issue expenses ` lakh - (18.70) Adjusted profit for the year for EPS calculation ` lakh 2,929.21 151.76 Weighted average number of equity shares For basic and diluted EPS Number 1,23,62,662 1,23,62,662 Nominal value of equity share ` 10 10 Basic EPS ` 23.69 1.23 Diluted EPS ` 23.69 1.23 Note 28.7 Financial risk management (continued)
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