Dividend on non cumulative pref shares

non cumulative preference shares ve right to receive dividend in d yrs when company has profits. if no profit no dividend. dividend ll not be accumulated

It is not mandatory  to pay Dividend in case of non-cimulative preference shares, only for the  reason that the company earned profits. But comapany is liable to pay dividend if dividend is declared in any financial year prior to the Equity Share Holders.The Term "Non Cumulative" refers only to the term whether the dividend is cumulative opr not? and rest of the things are akin as Equity Shares.