| Computation of Basic and Diluted 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:
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For the year ended March 31 |
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Particulars |
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2023 |
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2024 |
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2025 |
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Earnings (loss) attributable to ordinary shareholders (including Class B shareholders) used in computing basic earnings (loss) per share (A) |
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(11,321 |
) |
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216,801 |
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95,101 |
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Interest expense and changes in carrying amount of convertible notes, net of tax |
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— |
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(10,857 |
) |
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— |
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Earnings (loss) attributable to ordinary shareholders (including Class B shareholders) used in computing diluted earnings (loss) per share (B) |
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(11,321 |
) |
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205,944 |
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95,101 |
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Weighted average number of ordinary shares (including Class B shares) outstanding used in computing basic earnings (loss) per share (C) |
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109,656,200 |
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111,094,561 |
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112,592,774 |
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Dilutive effect of conversion of convertible notes |
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— |
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5,934,810 |
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— |
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Dilutive effect of share based awards |
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— |
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1,206,485 |
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1,945,409 |
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Weighted average number of ordinary shares (including Class B shares) outstanding used in computing dilutive earnings (loss) per share (D) |
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109,656,200 |
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118,235,856 |
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114,538,183 |
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Earnings (loss) per share (in USD) |
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Basic (A/C) |
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(0.10 |
) |
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1.95 |
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0.84 |
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Diluted (B/D) |
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(0.10 |
) |
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1.74 |
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0.83 |
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