48. Corporate Social Responsibility Expenses

Particulars March 312020 March 312019 March 31 2018
(a) Gross amount required to be spent by the company during
the year as per section 135 of the Companies Act, 2013 read 13.40 8.00 9.40
with Schedule VII
(b) Amount spent during the year 8.90 8.20 9.20
‘Towards
(i Construction / acquisition of any asset

Incash 3.80 2.80 2

Yet to be paid in cash - 0.70 :
(ii) On purposes other than (i) above

Incash 5.10 4.70 9.20

Yet to be paid in cash -
Note: CSR requirements are to complied on an annual basis. Hence not reported for the nine months period ended 31st December 2020

49, Exceptional Item
‘The Company filed its Draft Red Herring Prospectus with Securities & Exchange Board of India (SEBI) in June, 2018 for a proposed Initial Public

Offering (IPO) of its equity shares. The Company was obligated to go for IPO as an exit option for the PE investors as per the shareholder's
agreement. In this relation, the Company had incurred Rs. 57.73 million towards non-recurring IPO related expenses. The proposed IPO had
envisaged fresh issue of equity shares by the Company and offer for sale by certain existing shareholders. As the SEBI approval expired in August,
2019 and the market conditions were not conducive for listing, the same was not pursued. Hence, the entire expense was charged off to the
Statement of Profit and Loss as "exceptional item" in FY 2019-20.

50. Earnings per Share

Period ended Year ended Year ended Year ended
December 312020 March 312020 March312019 March 312018

Earnings per share

Basic earnings per share (Rs./share) 25.18 20.41 48.39 15.67
Diluted earnings per share (Rs./share) 25.18 20.41 48.39 15.67
Earnings (before exceptional item) 2
per equity share (Rs./share) 25.18 22.28 48.39 15.67
Profit for the period / year attributable to equity share holders 506.60 410.73 973.67 315.34
Profit before exceptional items attributable to equity share holders 506.60 468.46 973.67 315.34
Total number of equity shares outstanding at the end of the
20.12 20.12 20.12 1.01

period / year
Weighted average number of equity shares

used in the calculation of basic earnings per share 20.12 20.12 20.12 20.12

after adjustment for effect of dilution 20.12 20.12 20.12 20.12

Note: In accordance with Ind AS 33 on "Earnings per Share", weighted average number of shares for the year ended March 31, 2018 has been
considered as 20.12 million factoring the subsequent bonus issue & subdivision of equity shares.

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