169 | Annual Report | 2023-2024 Note 39: Earning per equity share (EPS) Particulars Year ended 31 March 2024 Year ended 31 March 2023 Net profit attributable to equity shareholders 31,382.17 7,071.63 Nominal value of equity share (`) 10.00 10.00 Weighted average number of equity shares for basic earning per share 11,78,75,174 11,68,61,908 Add : Diluting effect of potential equity shares issued as employee stock options 2,38,523 1,21,773 Add : Diluting effect of potential equity shares on conversion of compulsorily convertible preference shares - 41,82,379 Weighted average number of equity shares for diluted earning per share 11,81,13,697 12,11,66,060 Earnings per share - Basic earnings per share (`) 26.62 6.05 - Diluted earnings per share (`) 26.57 5.84 Note 40: Financial Instruments - fair value measurements (A) Financial assets and liabilities The following tables shows the carrying amount of the financial assets and financial liabilities As at March 31, 2024 Particulars Note FVTPL FVTOCI Amortised Cost Total Financial assets: Cash and cash equivalents 4 - - 93,896.05 93,896.05 Other bank balances 5 - - 32,865.07 32,865.07 Trade receivables 6 - - 225.91 225.91 Loans 7 - - 6,61,573.79 6,61,573.79 Investments 8 9,011.08 5.00 - 9,016.08 Other financial assets 9 - - 4,616.35 4,616.35 Total 9,011.08 5.00 7,93,177.17 8,02,193.25 Financial liabilities: Debt securities 16 - - 40,903.81 40,903.81 Borrowings (other than debt securities) 17 - - 5,20,796.16 5,20,796.16 Subordinated liabilities 18 - - 39,884.29 39,884.29 Others financial liabilities 21 - - 11,443.11 11,443.11 Total - - 6,13,027.37 6,13,027.37 Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2024 (Contd.) (All amounts in ` lakhs unless otherwise stated)
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