Page 180 - Arvind 2024

Notes to Standalone Financial Statements for the year ended 31st March, 2024 (Amount in Rs. Lac, unless stated otherwise)
As at March 31, 2023
Class of Shares
Promoter Name
No. of shares at the beginning of the year
Change during the year
No. of shares at the end of the year
% of Total Shares*
% change during the year
Equity shares of Rs. 10 each fully paid
Total
Aura Securities Private Limited
Punit Sanjaybhai
1,87,12,646
371
1,89,13,205
- 1,87,12,646
- 371
- 1,89,13,205
41.30%
0.00%
41.74%
0.00% 0.00%
0.00% 0.00%
25,242.86 2,622.00 27,864.86
1.10 123.77 - 124.87
16,554.32 - 3,827.31 -
(17.01)
20,364.62 48,354.35
Sanjaybhai Shrenikbhai Lalbhai
2,00,155
-
2,00,155
0.44%
Jayshreeben Sanjaybhai Lalbhai
33
-
33
0.00%
*Disclosed as rounded to two decimals
13 Other equity
(a) Securities Premium
Particulars
March 31, 2024
124.09
March 31, 2023
27,864.86
58.90
27,923.76
124.87
(22.03)
226.93
20,364.62
(1,495.30)
5,513.34
22.03
(33.00)
24,371.69
52,522.38
Balance at the beginning of the year
Add : Received during the year on issue of equity shares
Balance at the end of the year
(b) Share Based Payment Reserve
Balance at the beginning of the year
Add : Compensation expense for options granted during the year
Less : Transferred to General reserve on exercise of stock options Balance at the end of the year
(c) Retained Earnings
Balance at the beginning of the year
Less: Dividend paid
Add: Profit for the year
Add : Transferred on exercise of stock options
Items of other comprehensive income recognised directly in retained earning:
Remeasurement gains / (losses) on defined benefit plans, Net of taxes Balance at the end of the year
Securities premium
Securities premium is used to record the premium on issue of shares. The reserve can be utilised only for limited purposes such as issuance of bonus shares in accordance with the provisions of the Companies Act, 2013.
Share based payment reserve
The share options based payment reserve is used to recognise the grant date fair value of options issued to employees under Employee stock option plan.
Retained Earnings
The cumulative gain or loss arising from the operations which is retained by the company is recognised and accumulated under the head of retained earnings.
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