PGHH_AR_2020

Notes to Financial Statements for the year ended June 30, 2020 Annual Report 2019-20 103 Company Overview Board's Report MD&A CG Report Financial Statement Procter & Gamble Hygiene and Health Care Limited 13.2 Securities premium As at June 30, 2020 As at June 30, 2019 ` in lakhs ` in lakhs Balance at the beginning of year 7 519 7 519 Movements ---- ---- Balance at the end of year 7 519 7 519 The amount received in excess of face value of the equity shares is recognised in securities premium which is utilised in accordance with the provisions of the Companies Act, 2013. 13.3 Share options outstanding account As at June 30, 2020 As at June 30, 2019 ` in lakhs ` in lakhs Balance at the beginning of year 1 749 1 331 Arising on share-based compensation 525 418 Balance at the end of year 2 274 1 749 The above reserve relates to share options granted by the Ultimate Holding Company to specific employees of its subsidiaries under its employee stock option plan. Further information about share-based payments to employees is set out in note 31. 13.4 Retained earnings As at June 30, 2020 As at June 30, 2019 ` in lakhs ` in lakhs Balance at the beginning of year 47 433 37 495 Profit attributable to the owners of the Company 43 308 41 913 Other comprehensive income arising from remeasurement of defined benefit obligation (net of income tax) (169) (667) Payment of final / interim dividend on equity shares (refer note 39) (15 581) (25 968) Dividend distribution tax (3 203) (5 340) Balance at the end of year 71 788 47 433 This Reserve represents the cumulative profits of the Company and effects of remeasurement of defined benefit obligations. This Reserve can be utilised in accordance with the provisions of the Companies Act, 2013. In December 2019, final dividend of ` 48 per share (total dividend including tax thereon ` 18 784 lakhs) for the year ended June 30, 2019 was paid to holders of fully paid equity shares. In December 2018, the final dividend paid was ` 40 per share (total dividend including tax thereon ` 15 654 lakhs) for the year ended June 30, 2018. In March 2019, an interim dividend of ` 40 per share (total dividend including tax thereon ` 15 654 lakhs) was paid to holders of fully paid equity shares for the year ended June 30, 2019.