| Summary of Earning Per Share |
The following reflects the earnings / (loss) and share data used for the basic and diluted EPS computations:
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For the year ended March 31, |
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2023 |
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2024 |
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2025 |
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2025 |
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(INR) |
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(INR) |
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(INR) |
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(USD) |
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Earnings / (loss) attributable to equity holders of the parent |
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(4,817 |
) |
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3,404 |
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3,814 |
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45 |
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Add: Loss attributable to one class B share @ |
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56 |
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117 |
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70 |
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1 |
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Add: Loss attributable to one class D share ^ |
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44 |
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113 |
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75 |
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1 |
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Earnings / (loss) attributable to equity holders of Class A and C for basic and diluted earnings |
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(4,717 |
) |
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3,634 |
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3,959 |
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46 |
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Earnings / (loss) per share: Basic |
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Equity shares: Class A shares (in INR and USD, par value of USD 0.0001) |
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(12.32 |
) |
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9.94 |
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10.92 |
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0 |
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Equity shares: Class C shares (in INR and USD, par value of USD 0.0001) |
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(12.32 |
) |
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9.94 |
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10.92 |
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0 |
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Earnings / (loss) per share: Diluted |
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Equity shares: Class A shares (in INR and USD, par value of USD 0.0001) |
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(12.32 |
) |
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9.92 |
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10.81 |
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0 |
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Equity shares: Class C shares (in INR and USD, par value of USD 0.0001) |
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(12.32 |
) |
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9.92 |
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10.81 |
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0 |
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For the year ended March 31, |
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Weighted average number of equity shares in calculating basic EPS |
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2023 |
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2024 |
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2025 |
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Class A shares of the Company |
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264,167,259 |
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247,142,406 |
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244,306,376 |
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Class C shares of the Company |
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118,363,766 |
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118,363,766 |
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118,363,766 |
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Weighted average number of equity shares in calculating basic EPS |
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382,531,025 |
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365,506,172 |
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362,670,142 |
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Computation of Weighted average number of equity shares in calculating diluted EPS# |
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Weighted average number of equity shares in calculating basic EPS |
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382,531,025 |
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365,506,172 |
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362,670,142 |
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Impact of share options (dilutive) |
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— |
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875,605 |
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3,455,768 |
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Weighted average number of equity shares in calculating diluted EPS |
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382,531,025 |
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366,381,777 |
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366,125,910 |
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@ Class B share is not the most subordinate to other classes of equity instruments as per IAS 33. Refer Note 16 for terms of Class B share. ^ Class D share is a redeemable share and therefore, is not considered as ordinary shares as per IAS 33. Refer Note 16 for terms of Class D share. #Since the effect of all potential equity shares other than mentioned above were anti-dilutive in year ended March 2025, 2024 and 2023, it has not been considered for the purpose of computing diluted earnings per share.
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