OTHER FINANCIAL INFORMATION

The accounting ratios required under Clause 11 of Part A of Schedule VI of the SEBI ICDR Regulations are given below:

(@ in million unless otherwise stated, except for ratios)

 

 

Particulars Asatandforsix| Asatand | Asatand | Asatand | Asatand
months ended | forsix for the year] for the year | for the
September months ended ended year
30, 2021 ended | March 31, | March 31, | ended
September | 2021 2020 | March 31,
30, 2020 2019
Restated profit for the year attributable to the owners of the 669.01 225.96 638.58 21.80 119.21

company (A) (2 in million)
Weighted average number of shares in calculating basic EPS] 108,665,973 _ | 103,694,329 | 106,679,249] 103,693,
(B)
Weighted average number of shares in calculating diluted) 111,761,215 | 108,156,000 [111,140,921] 108,155,241 | 93,973,745
EPS(C)

 

   

570 | 89,512,074

 

 

 

 

 

 

 

 

 

Basic Earnings per share (in Rs.) (D = A/B) 6.16 2.18 5.99 0.21 1.33
Diluted Earnings per share (in Rs.) (E = A/C) 5.99 2.09 5.75 0.20 1.27
Equity attributable to the owners of the company (A) (@ in] 8,009.77 5,903.41 | 7,305.53 | 5,278.02 | 2,913.37
million)

Restated profit for the year attributable to the owners of the 669.01 225.96 638.58 21.80 119.21
company (B) (Rs. in million)

Return on net worth (C = B/A) 8.35% 3.83% 8.74% 0.41% 4.09%
Equity attributable to the owners of the company (A) (@ in] 8,009.77 5,903.41 | 7,305.53 | 5,278.02 | 2913.37
million)

 

Weighted average number of shares in calculating basic EPS| 108,665,973 __ | 103,694,329 | 106,679,249] 103,693,570 [89,512,074
(B)
Weighted average number of shares in calculating diluted EPS] 111,761,215 | 108,156,000 | 111,140,921] 108,155,241 | 93,973,745
(©)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net Asset Value per Share (basic) (D = A/B) (in Rs.) 73.71 56.93 68.48 50.90 32.55
‘Net Asset Value per Share (diluted) (E = A/C) (in Rs.) 71.67 54.58 65.73 48.80 31.00
EBITDA (@ in million) 1,696.40 1,065.63 2,382.13 | 1,509.62 | 1,313.47
EBITDA Margin 9.02% 7.29% 7.76% 5.26% 5.78%
Adjusted EBITDA (@ in million) 1,662.39 1,415.51 | 2,703.79 | 1,747.41 | 1,304.34
Adjusted EBITDA Margin 8.84% 9.68% 8.81% 6.09% 5.74%

 

The ratios have been computed as under:

Basic and diluted earnings/ (loss) per share: Basic and diluted earnings/ (loss) per share are computed in accordance with Indian Accounting Standard
33 notified under the Companies (Indian Accounting Standards) Rules of 2015 (as amended).

Basic earnings per share is calculated as Restated profit for the year/period attributable to shareholders divided by weighted average number of shares
in calculating basic EPS.

Diluted earnings per share is calculated as Restated profit for the year/period attributable to shareholders divided by Weighted average number of diluted
shares in calculating diluted EPS.

Weighted Average Number of Shares is the number of shares outstanding at the beginning of the year adjusted by the number of shares issued during the
year multiplied by the time weighting factor.

Return on Net Worth ratio: Restated Profit for the year attributable to owners of the company divided by the Total Equity attributable to the owners of the
company at the end of the year

(©) EBITDA is calculated as restated profit for the year plus total tax expenses, depreciation and amortization expenses and finance costs while EBITDA
Margin is the percentage of EBITDA divided by revenue from operation. EBITDA is computed without reducing Amortization of right of use assets and
interest on lease liability amounting to % 724.74 for the six months period ended 30 September 2021, 7 561.81 for the six months period ended 30 September
2020 and % 1,173.81, % 991.58, & 785.09 for the financial year ended 31 March 2021, 2020 and 2019 respectively

0

Net asset value per share is calculated as Restated total equity attributable to the owners of the company at the end of the year divided by weighted average
number of shares.

) Adjusted EBITDA is calculated as EBITDA minus payment of interest income, plus Net loss on fair value changes and Employees stock option
compensation expenses.

The reconciliation to EBITDA, Adjusted EBITDA, EBITDA Margin and Adjusted EBITDA Margin is as follows:
(@ in million unless otherwise stated, except for ratios)

 

 

 

 

 

Particulars Asatandfor | Asatandfor | Asatandfor | Asatand | Asatand
sixmonths | six months theyear | forthe year | for the year
ended ended ended March ended ended
September _| September 31, 2021 March 31,_| March 31,

 

 

 

 

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