India Why is retained earnings not equal to Net Profit less Dividend?

[VS2000]

I was going through this video -

It features the following table

http://imgur.com/P3s9sgN

So I was wondering what are the things cause Retained Earnings to be lesser than (Net Profit - Dividend).

Only thing I could think of is some write off of assets because everything else would have already been accounted for in the Income(P&L) statement. Or are there other things?

 

[dvph-rl]

Only thing I could think of is some write off of assets because everything else would have already been accounted for in the Income(P&L) statement. Or are there other things?

How about considering expenses which are unexpected when it was first accounted for? Great thread to start!