Amal Ltd 2024-25

197 Corporate Overview Performance Overview Financial Statements Governance Overview Statutory Reports Note 28.14 Capital management The primary objective of the capital management of the Group is to maximise shareholder value. The Group monitors capital using debt-equity ratio, which is total debt divided by total equity. For the purposes of capital management, the Group considers the following components of its Consolidated Balance Sheet to manage capital. Total equity includes retained earnings, share capital, security premium, other comprehensive income | (loss), capital contribution and equity capital pending allotment of shares. Total debt includes current debt plus non-current debt. (` lakh) Particulars As at March 31, 2025 As at March 31, 2024 Total debt - 2,371.41 Total equity 9,917.97 6,989.32 Debt-equity ratio (%) - 0.34 Note 28.15 Dividend on equity shares The Board of Directors of the Company in its meeting held on April 18, 2025 has recommended a final dividend of 10% (` 1.00 per share) for year 2024-25 (year 2023-24 Nil) which is subject to the approval of the shareholders at the ensuing Annual General Meeting. Note 28.16 Events after the reporting period There was no significant event after the end of the reporting period, which requires any adjustment or disclosure in the Consolidated Financial Statement. Note 28.17 Foreign currency exposure There was no foreign currency exposure as on March 31, 2025. Note 28.18 Rounding off Figure less than ` 500 have been shown as ‘0.00’ in the relevant notes in these Consolidated Financial Statements. Note 28.19 Authorisation for issue of the Consolidated Financial Statements The Consolidated Financial Statements were authorised for issue by the Board of Directors on April 18, 2025. In terms of our report attached For and on behalf of the Board of Directors For Deloitte Haskins & Sells LLP Chartered Accountants Sunil Lalbhai Ketan Vora Yogesh Vyas Chairman Partner Chief Financial Officer (DIN: 00045590) Rajeev Kumar Mumbai Ankit Mankodi Managing Director April 18, 2025 Company Secretary (DIN: 07731459)

RkJQdWJsaXNoZXIy MjA2MDI2