 

time of grant

 

Fully diluted EPS pursuant to issue of Equity
Shares on exercise of options in accordance
with the relevant accounting standard

Diluted EPS as per Restated Consolidated Financial Information as
at August 31, 2021 (not annualized): (1.53)

 

Impact on profit and EPS of the last three
years if the accounting policies prescribed in
the SEBI SBEB Regulations had been
followed

Our Company has followed the accounting policies specified in
Regulation 15 of the SEBI SBEB Regulations and the impact on
profits, Basic EPS and Diluted EPS is as follows:

For the five-month period ended August 31, 2021: 0
For Financial Year 2021: 0
For Financial Year 2020: 0
For Financial Year 2019: 0

 

 

Difference if any, between employee
compensation cost calculated using the
intrinsic value of stock options and the
employee compensation cost calculated on the
basis of fair value of stock options

 

Financial year 2019
Impact on profit: Profit would be less by nil
Impact on EPS:

 

 

 

 

 

 

Basic EPS
(Consolidated)

~ As reported 5.58
~ Proforma 5.58
Diluted EPS

(Consolidated)

~ As reported 5.53
~ Proforma 5.53

 

 

 

 

Financial year 2020
Impact on profit: Profit would be less by nil
Impact on EPS:

 

 

 

 

 

 

 

 

 

Basic EPS
(Consolidated)

~ As reported 7.00
~ Proforma 7.00
Diluted EPS

(Consolidated)

~ As reported 6.90
~ Proforma 6.90

 

Financial year 2021
Impact on profit: Profit would be less by nil
Impact on EPS:

 

 

 

 

 

 

Basic EPS
(Consolidated)

~ As reported 4.62
~ Proforma 4.62
Diluted EPS

(Consolidated)

~ As reported 4.55
~ Proforma 455

 

Five-month period ended August 31, 2021

Impact on profit: Profit would be less by nil

Impact on EPS:
Basic EPS
(Consolidated)
~ As reported (1.53)

 

 

 

 

 

 

99

 
