ii) Terms, rights attached to equity shares
The company has only one class of equity shares having a par value of Rs. 1/- per share. Members of the company holding equity share capital therein have a right to vote on every resolution placed before the company and the right to receive dividend.The voting rights on a poll is in proportion to the share of the paid up equity capital of the company held by the shareholders. In the event of liquidation of the company, the holders of equity shares would be entitled to receive remaining assets of the company after distribution of all preferential amounts.
Note-28: EARNINGS PER SHARE (EPS)
Basic EPS is calculated in accordance with Ind AS 33, 'Earning Per Share' by dividing the profit for the year attributbale to equity holders of the company by the weighted average number of equity holders outstanding during the year.
Diluted EPS is calculated by dividing the profit attributable to equity shares of the company by the weighted average number of Equity shares that would be issued on conversion of all the dilutive potential equity shares into Equity share of the Company.
The following reflects the income and share data used in basic & diluted EPS computations:
Note-31: LEASES As a Lessor:
The Company has given two premises on operating leases. These lease arrangements are for a period of eleven months and are cancellable lease. The lease arrangements are renewable for further period on mutually agreeable terms and also include esclation clause.
(d) liquidity covergae Ratio
The company does not have any outside liability & hence no cash outflow is needed. Hence this ratio is not applicable.
Note-34: CONTINGENT LIABILITIES
The Company has given corporate guarantee amounting to Rs. 30 Crore to Axis bank in respect of various facilities obtained by related entity Smart Equity Brokers Pvt. Ltd
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