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Apoorva Leasing Finance and Investment Company

BSE: 539545|ISIN: INE217S01014|SECTOR: Miscellaneous
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Notes to Accounts Year End : Mar '18

Note No. 6 Property,Plant & Equipment as at 31st March 2018

in Lakhs

Assets

Gross Block

Accumulated Depreciation/ Amortisation

Net Block

Useful Life (In Years)

Balance as at 1st April 2017

Additions during the year

Addition on account of business acquisition

Deletion during the year

Balance as at 31st March 2018

Balance as at 1st April 2017

Provided during the year

Deletion / adjustments during the year

Balance as at 31st March 2018

Balance as at 31st March 2018

Balance as at 31st March 2017

A

Tangible assets

Own Assets

Computer

3

0

2.02

0.00

0.00

2.02

0.00

1.00

o.oo|

1.00

1.02

0

Printer

5

0

0.14

0.00

0.00

0.14

0.00

0.02

o.ooj

0.02

0.12

0

Total (A)

0

2.16

0

0

2.16

0

1.02

0

1.02

1.14

0

General Notes :

11 No depreciation if remaining useful life is negative or zero.

12 If asset is used less than 365 days during current financial year then depreciation is equals to w.d.v as on 31-03-2017 less residual value.

13) Depreciation is calculated on pro-rata basis in case asset is purchased/sold during current F.Y.

14) If above assets is used for any time during the year for double shift, the depreciation will increase by 50% for that period and in case of the triple shift the depreciation | [shall be calculated on the basis of 100% for that period.

Note No. 6 Property,Plant & Equipment as at 31st March 2017

Assets

Gross Block

Accumulated Depreciation/ Amortisation

Net Block

Balance as

Balance as

Balance as

Balance as

Balance as

Balance as

Useful Life (In Years)

at 1st April 2016

Additions during the year

Addition on account of business acquisition

Deletion during the year

at 31st March 2017

at 1st April 2016

Provided during the year

Deletion / adjustments during the year

at 31st March 2017

at 31st March 2017

at 31st March 2016

A

Tangible

assets

Own Assets

Total (A)

0

0

0

0

0

0

0

0

0

0.00

0

Note No. 6 Property,Plant & Equipment as at 31st March 2016

in Lakhs

Assets

Gross Block

Accumulated Depreciation/ Amortisation

Net Block

Balance as

Balance as

Balance as

Balance as

Balance as

Balance as

Useful Life (In Years)

at

1st April 2015

Additions during the year

Addition on account of business acquisition

Deletion during the year

at

31st March 2016

at

1st April 2015

Provided during the year

Deletion / adjustments during the year

at

31st March 2016

at

31st March 2016

at

31st March 2015

A

Tangible

assets

Own Assets

Total (A)

0

0

0

0

0

0

0

0

0

0.00

0

Note No. 7 Investment Properties

Particulars

31st March 201 8

31st March 201 7

01st April 2016

Narela Property

8.86

8.86

8.86

Plot No. 73, Sector-145,Noida

175.51

0.00

0.00

Flat No. 307, Vasant Kunj

140.00

98.00

0.00

Flat No. 403, Vasant Kunj

120.00

80.00

0.00

Flat at Gayatri Life,Noida

199.99

199.99

0.00

Total

644.36

386.85

8.86

Note No. 8 Financial Assets (Investment)

Particulars

31st March 201 8

31st March 201 7

01st April 2016

Investments in equity Instruments (Quoted)

In Others

Investment in public sector equity instruments quoted

trade (At Market Value)

50.66

25.86

0.00

Non-Trade lnvestment(Valued at cost unless stated

otherwise)

Investments in equity Instruments (Unquoted)

In Others

Investment in other Indian companies equity instruments

unquoted non trade (At cost)

75.00

75.00

5.00

Investment in subsidiaries unquoted non-trade (At cost)

31.00

31.00

54.00

Investment in Associates (At cost)

477.47

101.00

2594.50

Investments in Mutual Funds (Quoted)

In Others

Mutual funds long-term quoted non-trade (Lower of cost and Market value)

3987.47

0.56

26.62

Total

4,621.60

233.42

2,680.12

Note No. 9 Financial Assets (Trade Receivable)

Particulars

31st March 201 8

31st March 201 7

01st April 2016

Exceeding six months

Unsecured, Considered Good

0.50

0.00

0.00

Total

0.50

0.00

0.00

Less than six months

Unsecured, Considered Good

24.14

473.41

4.21

Total

24.14

473.41

4.21

Total

24.63

473.41

4.21

Note No. 10 Deferred Tax

Particulars

31st March 201 8

31st March 201 7

01st April 2016

Deferred tax assets

Deferred tax assets

0.07

0.00

0.00

Deferred tax Liabilities

0.08

Gross deferred tax asset

0.07

0.00

Net deferred tax assets

0.07

0.00

0.00

Net deferred tax liability

0.00

0.00

0.08

Note No. 11 Other Non current Assets

Particulars

31st March 201 8

31st March 201 7

01st April 2016

Other Non Current Assets non-trade (At cost)

20.00

0.00

0.00

Total

20.00

0.00

0.00

Note No. 12 Inventories

Particulars

31st March 201 8

31st March 201 7

01st April 2016

(Valued at cost )

Traded goods(Basis of valuation :At cost)

1070.93

44.62

0.00

Total

1070.93

44.62

0.00

Note No. 13 Cash and Cash Equivalents

Particulars

31st March 201 8

31st March 201 7

01st April 2016

Balance with banks

Fixed deposits with banks

0.00

0.00

2948.66

Other balances with banks

55.96

0.39

588.61

Total

55.96

0.39

3,537.27

Cheques,drafts on hand

Bank Reconciliation

-6.29

100.50

26.40

Total

-6.29

100.50

26.40

Cash in hand

Cash in hand

20.17

0.07

18.27

Total

20.17

0.07

18.27

Total

69.84

100.96

3,581.95

Note No. 14 Loans

Particulars

31st March 201 8

31st March 201 7

01st April 2016

Other loans and advances

Unsecured loans and advances value to be received

5614.02

9805.21

4117.82

Total

5614.02

9805.21

4117.82

Note No. 15 Current Tax Assets (Net)

Particulars

31st March 201 8

31st March 201 7

01st April 2016

Tax Deducted at Source Unsecured Deposits with statutory authorities .

53.70 118.37

29.81 54.81

48.08 18.41

Total

172.07

84.62

66.49

Note No. 16 Other Current Assets

Particulars

31st March 201 8

31st March 201 7

01st April 2016

Other Assets

Other Assets

786.69

779.69

1382.25

Ankur K Gupta and CO.

0.01

0.00

0.19

Akshat commodity Limited- Margin

0.00

0.00

2.00

Globe capital Market Ltd.- Security Deposit

0.05

0.05

0.05

DD in Hand

0.00

5.00

0.00

Advance for Future and Option

0.15

3.19

0.00

Prepaid Expenses

0.07

0.00

0.00

Loan to Staff

4.45

0.00

0.00

Total

791.41

787.93

1384.49

Note No. 17 Equity Share Capital

Particulars

31st March 2018

31st March 201 7

01st April 2016

Authorised :

20000000 (31/03/2017:20000000) Equity shares of Rs. 10.00/- par value

2000.00

2000.00

2000.00

Issued :

19974900 (31/03/2017:19974900) Equity shares of Rs. 10.00/- par value

1997.49

1997.49

1997.49

Subscribed and paid-up :

19974900 (31/03/2017:19974900) Equity shares of Rs. 10.00/- par value

1997.49

1997.49

1997.49

Total

1997.49

1997.49

1997.49

Reconciliation of the Shares outstanding at the beginning and at the end of the reporting period Equity shares

As at 31st March 2018

As at 31st March 2017

As at 31st March 2016

No. of Shares

Amount

No. of Shares

Amount

No. of

Amount

Shares

At the beginning of the period

19974900

1997.49

19974900

1997.49

19974900

1997.49

Issued during the Period

0

0

0

0.00

0

0

Redeemed or bought back during

0

0

0

0.00

0

0

the period

Outstanding at end of the period

19974900

1997.49

19974900

1997.49

19974900

1997.49

Right, Preferences and Restriction attached to shares Equity shares

The company has only one class of Equity having a par value Rs. 10.00 per share. Each shareholder is eligible for one vote per share held. The dividend proposed by the

Details of shareholders holding more than 5% shares in the company

Type of ShareName of Shareholders

Type of Share

Name of Shareholders

As at 31st March 2018

As at 31st March 2017

As at 1st April 2016

No. of Shares

% of Holding

No. of Shares

%of Holding

No. of Shares

% of Holding

Equity [NV: 10.00]

Avail Financial Services Pvt. Ltd.

2688000

13.46

Equity [NV: 10.00]

HILLRIDGE INVESTMENTS LIMITED

1018000

5.1

1018000

5.1

1018000

5.1

Equity [NV: 10.00]

KD STOCK BROKING PRIVATE LIMITED

3398300

17.01

3398300

17.01

Equity [NV: 10.00]

Lovely Securities Pvt. Ltd.

1394500.00

6.98

1394500.00

6.98

1394500

6.98

Equity [NV: 10.00]

Sri Endrash Investment and Finance Pvt. Ltd.

2206000

11.04

Equity [NV: 10.00]

TIMES CAPITAL SERVICES PRIVATE LIMITED

2404500.00

12.04

2206000

11.04

Equity [NV: 10.00]

Traditional Growth Fund Limited

2171000

10.87

Equity [NV: 10.00]

VARIMA EXPORTS PVT LTD

2380000.00

11.91

2171000

10.87

Equity [NV: 10.00]

Virgin Capital Services Pvt. Ltd.

1690500

8.46

Total :

10595300

53.04

10187800

51

11168000

55.91

Note No. 18 Borrowings

Particulars

31st March 2018

31st March 2017

01st April 2016

(B) Others Loans directors Unsecured

0.00

0.00

4.57

Total

0.00

0.00

4.57

Note No. 19 Trade Payables

Particulars

31st March 2018

31st March 2017

01st April 2016

(B) Others Sundry Creditors

16.83 16.83

0.25 0.25

0.46 0.46

Total

16.83

0.25

0.46

Note No. 20 Other Current Liabilities

Particulars

31st March 2018

31st March 2017

01st April

2016

Others payables

Other current liabilities, others

660.06

13.64

5.16

Total

660.06

13.64

5.16

Note No. 21 Current Tax Liabilities (Net)

Particulars

31st March 2018

31st March 2017

01st April 2016

Current tax provision

106.41

24.25

11.68

Tax on OCI

24.88

0.12

0.00

Net current tax liability

131.29

24.37

11.68

Note No. 22 Revenue from operations

Particulars

31st March 2018

31st March 2017

Sale of products

SALE OF COMMODITY

303.81

0.00

303.81

0

Other operating revenues

INTEREST ON FDR

0.00

62.72

INTEREST ON LOAN GIVEN

587.95

334.73

CAPITAL GAIN ON MUTUAL FUND

2.73

165.95

Profit on commodity trading

29.38

0.00

Profit on Fand O Trading

6.05

0.00

626.11

563.41

Net revenue from operations

929.91

563.41

Note No. 23 Other income

Particulars

31st March 2018

31st March 2017

Dividend Income

0.48

0.13

Net gain/loss on sale of investments

0

0.58

Other non-operating income

Round off

0

0.00

Discount Received

0.01

0.00

0.01

0.00

Total

0.49

0.71

Note No. 24 Purchase of stock-in-trade

Particulars

31st March 2018

31st March 2017

Purchase of Commodity

1364.25

44.62

Total

1364.25

44.62

Note No. 25 Changes in inventories

Particulars

31st March 2018

31st March 2017

Inventory at the end of the year

Traded Goods

1070.93

44.62

1070.93

44.62

Inventory at the beginning of the year

Traded Goods

44.62

0.00

44.62

0.00

(lncrease)/decrease in inventories

Traded Goods

-1026.31

-44.62

-1026.31

-44.62

Note No. 26 Employee benefit expenses

Particulars

31st March 2018

31st March 2017

Salaries and Wages

Salary and wages

33.05

35.54

Director Remuneration

39.00

24.00

Bonus

0.87

1.46

72.91

61.00

Staff welfare Expenses

2.18

1.38

Total

75.09

62.37

Note No. 27 Finance costs

Particulars

31st March 2018

31st March 2017

Interest

Interest onTDS

0.02

0.00

Interest on short-term loans from banks

0.00

0.41

0.02

0.41

Total

0.02

0.41

Note No. 28 Depreciation and amortization expenses

Particulars

31st March 2018

31st March 2017

Depreciation on tangible assets

1.02

0.00

Total

1.02

0.00

Note No. 29 Other expenses

Particulars

31st March 2018

31st March 2017

Account Opening Charges

0.02

0.00

Advertising expenses

0.43

0.35

AMC charges

0.02

0.02

Audit fees

0.25

0.15

Bank charges

0.03

0.01

Books periodicals

0.00

0.10

CDSL custodial Fee

0.52

0.52

Share Trading charges

0.00

0.04

Commodity Trading Expenses

2.58

3.61

Conveyance expenses

1.54

1.55

Delivery Expenses

2.78

2.78

DEMAT Charges

0.01

0.02

E-Voting Expenses

0.01

0.00

Electricity expenses

0.55

0.07

Festival celebration expenses

0.00

0.24

Listing Fee

2.88

2.29

Legal and professional expenses

13.64

2.36

NSDL Custodial Fee

0.53

0.52

NSDL Fee

0.00

0.02

Office Expenses

1.57

1.41

Office rent

0.60

0.60

Penalty- Income tax

1.50

1.50

Physical withdrawal charges

0.14

0.00

Prior Period Expenses

0.10

0.00

Printing and stationery

0.43

0.61

Postage expenses

0.09

0.13

Registrar charges

0.40

0.46

Website expenses

0.01

0.01

Warehouse Charges

11.27

0.00

Repair and Maintenance

0.62

ROC Compliance charges

0.42

0.53

Telephone expenses

0.49

0.35

Transaction Charges for commodity Purchase

1.48

0.00

Bad debts written off

0.00

1.19

Misc. Expenses

0.39

0.76

Loss on Forex Trading

84.93

83.11

Loss on Commodity Trading

0.00

318.25

Loss on Future and Option

0.00

037

Round Off

0.00

0..00

Trveiiing Expenses

1.73

0.00

Total

131.98

419.58

Note No. 30 Current tax

Particulars

31st March 2018

31st March 2017

Current tax pertaining to current year

106.41

24.25

Total

106.41

24.25

Notes to the financial statements for the year ended 31 March 2018

31 Fair values

Fair value measurement include both the significant financial instruments stated at amortised cost and at fair value in the statement of financial position. The carrying values of current financial instruments approximate their fair values due to the short-term maturity of these instruments.

The carrying value and fair value of financial instruments by categories as of March 31, 2018 are as follows :

Particulars

At amortised costs

At fair value through profit and loss

at fair value through OCI

Total carrying value

Total fair value

Assets

Investments

583.47

0.00

4038.13

4621.60

4621.60

Trade receivables

24.63

0.00

0.00

24.63

24.63

Cash and cash equivalents

69.84

0.00

0.00

69.84

69.84

Loans

5614.02

0.00

0.00

5614.02

5614.02

Other financial assets

0.00

0.00

0.00

0.00

0.00

6291.96

0.00

4038.13

10330.09

10330.09

Liabilities Short term borrowings

Trade payables Other financial liabilities

16.83

16.83

16.83

16.83

16.83

16.83

The carrying value and fair value of financial instruments by categories as of March 31, 2017 are as follows :

Particulars

At amortised costs

At fair value through profit and loss

at fair value through OCI

Total carrying value

Total fair value

Assets

Investments

207.00

0.00

26.42

233.42

233.42

Trade receivables

473.41

0.00

0.00

473.41

473.41

Cash and cash equivalents

100.96

0.00

0.00

100.96

100.96

Loans Other financial assets

9805.21

0.00

0.00

9,805.21

9,805.21

10,586.57

-

26.42

10,612.99

10,612.99

Liabilities

Short term borrowings

Trade payables Other financial liabilities

0.25

-

-

0.25

0.25

0.25

-

-

0.25

0.25

The carrying value and fair value of financial instruments by categories as of April 01, 2016 are as follows :

Particulars

At amortised costs

At fair value through profit and loss

at fair value through OCI

Total carrying value

Total fair value

Assets

Investments

2653.50

26.62

2,680.12

2,680.12

Trade receivables

0.00

-

Cash and cash equivalents

3581 .95

3,581.95

3,581.95

Loans

4117.82

4,117.82

4,117.82

Other financial assets

.

-

10,353.27

26.62

10,379.89

10,379.89

Liabilities

Short term borrowings

4.57

4.57

4.57

Trade payables

0.46

0.46

0.46

Other financial liabilities

.

-

5.03

5.03

5.03

32 Financial risk management objectives and policies

The risk management policies of the Company are established to identify and analyse the risks faced by the Company, to set appropriate risk limits and controls, and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the Company''s activities.

The Management has overall responsibility for the establishment and oversight of the Company''s risk management framework.

In performing its operating, investing and financing activities, the Company is exposed to the Credit risk, Liquidity risk and Market risk.

33 Credit risk on financial assets

Credit risk is the risk of financial loss to the company if a customer or counter-party fails to meet its contractual obligations.

Trade receivables Other financial assets

The company''s maximum exposure to credit risk as at 31 March 2018 & 31 March 2017 is the carrying value of each class of financial assets.

(a) Ageing analysis of the age of trade receivable amounts that are not due as at the end of reporting year:

Particulars

As at 31 March 2018

As at 31 March 2017

As at 1 April 2016

Within credit days

-

-

-

-

-

-

(b) Ageing analysis of the age of trade receivable amounts that are past due as at the end of reporting year but not impaired:

Particulars

As at 31 March 2018

As at 31 March 2017

As at 1 April 2016

Trade receivables:

24.14

473.41

4.21

Less than 180 days

Over 180 days upto 365 days

0.00

0.00

0.00

Over 365 days

0.50

0.00

0.00

120 to 180 days

-

-

-

Over 180 days Total

-

-

-

24.63

473.41

4.21

34 Market risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: interest rate risk, currency risk and other price risk. However, the Company does not have currency and other price risk as at 31 March 2018 (31 March 2017: Nil)

35 Interest rate risk

The interest rate risk exposure is mainly from changes in fixed and floating interest rates. The interest rate are disclosed in the respective notes to the financial statement of the Company. The following table analyse the breakdown of the financial assets and liabilities by type of interest rate:

Particulars

As at 31 March 2018

As at 31 March 2017

As at 1 April 2016

Financial assets

Non interest bearing

Investments

4621.60

233.42

2653.50

Trade receivables

24.63

473.41

4.21

Loans

5.00

5.00

0.00

Cash and cash equivalent

69.84

100.96

633.29

Other financial assets

0.00

0.00

0.00

Financial Liabilities

Interest bearing

- fixed interest rate

0.00

0.00

0.00

Borrowings

0.00

0.00

4.57

Other financial liabilities (Current maturities of long-term borrowings)

0.00

0.00

0.00

- floating interest rate

Borrowings

0.00

0.00

0.00

- fixed interest rate

Borrowings

0.00

0.00

0.00

Non interest bearing

Trade payables

16.83

0.25

0.46

Other financial liabilities (other than current maturities of long-term borrowings)

0.00

0.00

0.00

36 Interest rate sensitivity

The following table demonstrates the sensitivity to a reasonably possible change in interest rates on that portion of loans and borrowings affected. With all other variables held constant, the Company''s profit before tax is affected through the impact on floating rate borrowings, as follows:

Particulars

As at 31 March 2018

As at 31 March 2017

As at 1 April 2016

Increase in basis points Effect on profit before tax

-

-

-

Decrease in basis points Effect on profit before tax

-

-

-

37 Liquidity risk

Liquidity risk is the risk that the Company may not be able to meet its present and future cash and collateral obligations without incurring unacceptable losses. The Company''s objective is to, at all times maintain optimum levels of liquidity to meet its cash and collateral requirements. The Company closely monitors its liquidity position and deploys a robust cash management system. It maintains adequate sources of financing including debt and overdraft from banks at an optimised cost.

The Company maximum exposure to credit risk for the components of the balance sheet at 31 March, 2018 & 31 March 2017 is the carrying amounts. The liquidity risk is managed on the basis of expected maturity dates of the financial liabilities. The average credit period taken to settle trade payables is about 30 to 90 days. The other payables are with short-term durations. The carrying amounts are assumed to be a reasonable approximation of fair value. The following table analysis financial liabilities by remaining contractual maturities:

Particulars

On demand

_ess than 3 months

3 to12 months

1 to 5 years

>5 years

Total

As at 31 March 2018 Borrowings Other financial liabilities

Trade payables Fianancial guarantee obligations

As at 31 March 2017 Borrowings Other financial liabilities

16.83

16.83

Trade payables Fianancial guarantee obligations

As at 1 April 2016

0.25

0.25

Borrowings Other financial liabilities

4.57

-

-

-

-

4.57

Trade payables Fianancial guarantee obligations

0.46

0.46

22

-

-

-

-

22

At present, the Company does expects to repay all liabilities at their contractual maturity. In order to meet such cash commitments, the operating activity is expected to generate sufficient cash inflows.

36 Commodity Price Risk

The company requires for implementation (construction, operation and maintenance) of the projects, such as cement, bitumen, steel and other construction materials. For which, the company entered the fixed price contract with the EPC contractor and O&M Contractor so as to manage our exposure to price increases in raw materials. Hence, the sensitivity analysis is not required.

38 Capital management

For the purpose of the Company''s capital management, capital includes issued equity capital, share premium and all other equity reserves attributable to the equity holders. The primary objective of the Company''s capital management is to maximise the shareholder value.

The Company manages its capital structure and makes adjustments in light of changes in economic conditions and the requirements of the financial covenants. To maintain or adjust the capital structure, the Company may adjust the dividend payment to shareholders, return capital to shareholders or issue new shares. The Company monitors capital using a gearing ratio, which is net debt divided by total capital plus net debt. The Company''s policy is to keep optimum gearing ratio. The Company includes within net debt, interest bearing loans and borrowings, trade and other payables, less cash and cash equivalents, excluding discontinued operations.

Amount Rs.

Particulars

As at 31 March 2018

As at 31 March 2017

As at 1 April 2016

Borrowings

0.00

0.00

4.57

Trade payables

16.83

0.25

0.46

Other financial liabilities

0.00

0.00

0.00

Less: cash and cash equivalents

-69.84

-100.96

-3581.95

Net debt [A]

(53.01)

(100.70)

(3,576.92)

Equity share capital

1997.49

1997.49

1997.49

Optionally convertible debentures

0.00

0.00

0.00

Other equity

10224.40

9881.26

9824.51

Total equity [B]

12221.89

11878.75

11822.00

Total equity and net debt [C= A B]

12168.89

11778.05

8245.08

Gearing ratio (%) [A/C]

-0.44

-0.86

-43.38

No changes were made in the objectives, policies or processes for managing capital during the years ended 31 March 2018 and 31 March 2017 39 Income tax

The major components of income tax expense for the years are:

Profit or loss section

Particulars

For the year ended 31 March 2018

For the year ended 31 March 2017

As at 1 April 2016

Current income tax:

Current income tax charge

106.41

24.25

11.68

Adjustments in respect of current income tax of previous year

0.00

0.00

0.00

Deferred tax:

Relating to origination and reversal of temporary differences

-0.07

0.00

0.00

Income tax expense reported in the statement of profit or loss

106.34

24.25

11.68

The reconciliation between the provision of income tax of the Company and amounts computed by applying the Indian statutory income tax rate to profit

Amount Rs.

Particulars

For the year ended 31 March 2018

For the year ended31 March 2017

As at 1 April 2016

Profit before tax

384.34

81.76

44.55

Enacted income tax rate in India (%)

27.55

29.87

30.9

Computed expected tax credit Effect of: Income which is allowed to be set off against carry forward capital losses on which deferred tax was not

105.89

24.42

13.77

Expenses which are not deductible for tax purpose Income which are exempt from tax

2.89

;

1.40

Income tax credit recognised in the statement of profit and loss

106.41

24.25

11.68

40 Earnings per share

The following reflects the income and share data used in the basic and diluted EPS computations:

Amount Rs.

Particulars

For the year ended 31 March 2018

For the year ended31 March 2017

As at 1 April 2016

Profit attributable to equity holders of the company for basic and diluted earnings

27,800,407.43

5,758,541.00

3,287,154.00

Weighted average number of equity shares for basic and diluted EPS*

19,974,900

19,974,900

19,974,900

Face value per share

10

10

10

Basic and diluted earning per share

1.39

0.29

0.16

41 Events after the end of the reporting year

No subsequent event has been observed which may require an adjustment to the statement of financial position.

Source : Dion Global Solutions Limited
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