AGS Transact Technologies Limited

Annexure VI: Notes to the Revised Restated Consolidated Financial Information

 

Note 34
Earnings per share (EPS)

(&s.in million)
Particulars BL August 2021 31 March 2021 31 March 2020 31 March 2019

 

Restated Profit / (Loss) attributable to equity shareholders
‘Net profit / (loss) for the year / period attributable to equity shareholders (81.05) Ba792 330.14 661.94

2 Calculation of weighted average number of equity shares - Basic

Number of shares atthe beginning and end of the year/period 120,392,576 120,392,576 120,392,576 120,392,576
Less: Treasury shares (4,812,000) (1,812,000) (1,812,000) (2,886,000)
‘Add: Effect of share options exercised - 38,679
‘Weighted average number of equity shares for the year/period 118,580,576 118,580,576 118,545,255

   

3 Calculation of weighted average number of equity shares - Diluted

Number of shares atthe beginning and end of the year/period 120,392,576 120,392,576 120,392,576 120,392,576
Less: Treasury shares (4,812,000) (1,812,000) (4,812,000) (4,886,000)
‘Add: Effect of share options exercised = « é 38,679
‘Add : Effect of share options dilution 455, 1,879,183 1,710,277, 1,204,666

   

‘Weighted average number of potential equity shares for the yeariperiod 120,156,031 120,459,759 120,290,853 119,749,921

4 Earnings Per Share*
Basic (Rs.) (1.53) 4.62 7.00 558

Diluted (Rs.) (1.53) 435 6.90 553
* The EPS for the five months period ended 31 August 2021 has not been annualised

5 Nominal value of shares (Rs.) 10.00 10.00 10.00 10.00
Note:

‘Weighted average number of shares is the number of equity shares outstanding at the beginning of the year / period adjusted by the number of equity shares issued during the year / period, multiplied
by the time weighting factor. The time weighting factor is the number of days for which the specific shares are outstanding as a proportion of total number of days during the year / period

 

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