Page 250 - Arvind 2024

Notes to Consolidated 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 Rs10 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% 0%
0% 0.00% 0%
41.74%
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
27,864.86
14,081.88
March 31, 2023
58.90
27,923.76
124.87
124.09
(22.03)
226.93
4,157.06
(1,495.30)
-
22.03
(33.00)
16,732.67
38.36
38.36
-
-
-
44,921.73
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
Add: Profit for the year
Less : Dividend
Add: Acquisition of non controlling interest
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
(e) Capital Reserve
Balance at the beginning of the year
Balance at the end of the year
(f) Equity Component of Compound Financial Instrument
Balance at the beginning of the year
Add: Movement in OCI (Net) during the year
Balance at the end of the year
Securities premium
25,242.86 2,622.00 27,864.86
1.10 123.77 - 124.87
11,234.14 2,560.75 - 304.00
(17.01)
14,081.88
38.36
38.36
2,418.43 (2,418.43) - 42,109.97
Securities premium reserve 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.
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