 

Particulars Details

 

options granted
during the year

 

 

 

(i) Identified
employees who ‘Name of employee Fiscal 2019 Fiscal 2020 Fiscal 2021 From April 1,
are granted 2021 till the
options, during date of this
any one year certificate
equal to or NIL NIL. NIL NIL. NIL

 

 

 

 

 

 

 

exceeding 1% of
the issued capital
(excluding

outstanding

warrants and
conversions) of
our Company at
the time of grant

 

Fully diluted EPS on a pre- | Rs.5.75 for the FY 2020-21 (on face value of Rs.2 /share)
Offer basis pursuant to the
issue of equity shares on
exercise of options calculated
in accordance with the

 

applicable accounting
standard on ‘Earnings Per

Share”

Difference between | Not Applicable as the company is calculating employee compensation cost using fair value at grant date

employee compensation cost
calculated using the intrinsic
value of stock options and the
employee compensation cost
that shall have — been
recognised if the Company
had used fair value of options
and impact of this difference
on profits and EPS of the
Company

 

 

Description of the pricing |The fair value of equity share options is estimated at the date of grant using Black- Scholes model, taking into
formula and the method and | account the terms and conditions upon which the share options were granted.

significant assumptions used Particulars Fiscal 2019 Fiscal Fiscal 2021 Fiscal Year 2022
during the year to estimate 2020
the fair values of options,
including weighted-average
information, namely, risk- Weighted average | Rs.66,281.40 - Rs.76,842.50 Rs.1,07,305.2
share price/
market value

 

 

free interest rate, expected
life, expected volatility,
expected dividends and the
price of the underlying share
in market at the time of grant
of the option

 

 

Exercise price Rs.43,562.00 later | - Grant 1: Rs.10/- Grant 1
revised and new Grant 2 :Rs.76,765.00 | Rs. 1,06,618/-

price is Rs.10/- Grant 2:
Rs. 1,06,618/-

Grant 3;

Rs. 10/-

Expected 20% - Grant 1: 27% Grant 1:
volatility Grant 2: 27.1% - | 29.4~29.9%

28.4% Grant 2
29.2-311%

 

 

 

 

 

 

 

 

98

 
