v3.25.2
Earnings (Loss) Per Share
12 Months Ended
Mar. 31, 2025
Earnings per share [abstract]  
Earnings (Loss) Per Share
27)
EARNINGS (LOSS) PER SHARE

The following is the reconciliation of the earnings or loss attributable to ordinary shareholders (including Class B shareholders) and weighted average number of ordinary shares (including Class B shares) used in the computation of basic and diluted earnings (loss) per share for the year ended March 31, 2023, 2024 and 2025:

 

 

 

For the year ended March 31

 

Particulars

 

 

2023

 

 

 

2024

 

 

 

2025

 

Earnings (loss) attributable to ordinary shareholders (including Class B shareholders) used in computing basic earnings (loss) per share (A)

 

 

(11,321

)

 

 

216,801

 

 

 

95,101

 

Interest expense and changes in carrying amount of convertible notes, net of tax

 

 

 

 

 

(10,857

)

 

 

 

Earnings (loss) attributable to ordinary shareholders (including Class B shareholders) used in computing diluted earnings (loss) per share (B)

 

 

(11,321

)

 

 

205,944

 

 

 

95,101

 

Weighted average number of ordinary shares (including Class B shares) outstanding used in computing basic earnings (loss) per share (C)

 

 

109,656,200

 

 

 

111,094,561

 

 

 

112,592,774

 

Dilutive effect of conversion of convertible notes

 

 

 

 

 

5,934,810

 

 

 

 

Dilutive effect of share based awards

 

 

 

 

 

1,206,485

 

 

 

1,945,409

 

Weighted average number of ordinary shares (including Class B shares) outstanding used in computing dilutive earnings (loss) per share (D)

 

 

109,656,200

 

 

 

118,235,856

 

 

 

114,538,183

 

 

 

 

 

 

 

 

 

 

 

Earnings (loss) per share (in USD)

 

 

 

 

 

 

 

 

 

Basic (A/C)

 

 

(0.10

)

 

 

1.95

 

 

 

0.84

 

Diluted (B/D)

 

 

(0.10

)

 

 

1.74

 

 

 

0.83

 

 

For the year ended March 31, 2025, Nil (March 31, 2024: Nil and March 31, 2023: 1,336,069) employees share based awards, were excluded from the calculation of diluted weighted average number of ordinary shares as their effect would have been anti-dilutive.

 

For the year ended March 31, 2025, 5,934,810 (March 31, 2024: Nil and March 31, 2023: 5,934,810) ordinary shares issuable on conversion of convertible notes, were excluded from the calculation of diluted weighted average number of ordinary shares as their effect would have been anti-dilutive.