 

P/E ratio at the lower end of P/E ratio at the higher end of

Particulars the Price Band the Price Band
(number of times) (number of times)
Based on Diluted EPS for the financial year Not applicable” Not applicable”

ended March 31, 2021

"Not applicable since EPS is negative.

Industry Peer Group P/E ratio

 

 

Particulars P/E Ratio
Highest 132.69
Lowest NA
Industry Composite 132.69
Notes:
1. The highest and lowest industry P/E shown above is based on the peer set provided below under “Comparison with listed industry

2,

peers”. The industry average has been calculated as the arithmetic average P/E of the peer set provided below.
P/E figures for the peer are computed based on closing market price as on November 19, 2021 on BSE, divided by Basic EPS (on
consolidated basis) for the Financial Year ending March 31, 2021.

3. Return on Net Worth (RONW)

 

RoNW, as derived
Financial Period Ee Eee Weightage
(%)

Financial Year ended March 31, 2021 -1.25 3
Financial Year ended March 31, 2020 18.38 2
Financial Year ended March 31, 2019 13.55, 1
Weighted Average 7.16

Three months ended June 30, 2021 -7.20

 

a@
@
e

‘Not annualized

) Return on Net Worth (%) = Restated profit or loss for the year divided by Total Equity at the end of the year.

) Total Equity has been computed as the aggregate of equity share capital and other equity.

” Weighted average number of Equity Shares is the number of Equity Shares outstanding at the beginning of the period adjusted by the
number of Equity Shares issued during the 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 period.

 — Weighted average = Aggregate of year-wise weighted EPS divided by the aggregate of weights i.e. [(EPS x Weight) for each year] /

[Total of weights]

4. Net Asset Value per Equity Share

 

 

 

NAV derived from the
Fiscal/ Period Ended Restated Financial
Information (8)
As on June 30, 2021 50.56
After the completion of the Offer anne m cn De 738
Offer Price 72.01
Notes:
© Offer Price per Equity Share will be determined on conclusion of the Book Building Process.
© Net Asset Value Per Equity Share = Total Equity as per the Restated Financial Information/ number of equity shares outstanding as at
the end of year/period
© Total Equity has been computed by aggregating equity share capital and other equity
5. Comparison of Accounting Ratios with Listed Industry Peers
Name of the Total Face P/E EPS EPS RoNW NAV per
company Income (@__-Value (@) (Basic) @) — (Diluted)(2) (%) equity
in million) share ()
Go Fashion (India) 2,822.52 10 NA -0.68 -0.68 -1.25% 54.21
Limited*
Listed Peers
Page Industries 28,524.34 10 132.69 305.35 305.35 38.5% 793.34
Limited
Trent Limited 27,946.60 1 NA“ 411 411 -7.7% 66.32
Bata India Limited 18,025.65 5 NA‘ ~6.95 6.95, 5.1% 136.74

 

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