 

Particulars

 

outstanding warrants and
conversions) of the
Company at the 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 the 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 202
For Financial Year 2019:

 

 

 

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

 

 

4.55,

 

Five-month period ended August 31, 2021
Impact on profit: Profit would be less by nil
Impact on EPS:

 

94

 

 
