v3.26.1
Earning per share
12 Months Ended
Mar. 31, 2026
Earnings per share [abstract]  
Earning per share
35.
Earning per share

The following reflects the earnings / (loss) and share data used for the basic and diluted EPS computations:

 

 

 

For the year ended March 31,

 

 

 

2024

 

 

2025

 

 

2026

 

 

2026

 

 

 

(INR)

 

 

(INR)

 

 

(INR)

 

 

(USD)

 

Earnings attributable to equity holders of the parent

 

 

3,404

 

 

 

3,814

 

 

 

9,841

 

 

 

105

 

Add: Loss attributable to one class B share @

 

 

117

 

 

 

70

 

 

 

94

 

 

 

1

 

Add: Loss attributable to one class D share ^

 

 

113

 

 

 

75

 

 

 

102

 

 

 

1

 

Earnings attributable to equity holders of Class A and C for basic and diluted earnings

 

 

3,634

 

 

 

3,959

 

 

 

10,037

 

 

 

107

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Earnings per share: Basic

 

 

 

 

 

 

 

 

 

 

 

 

Equity shares: Class A shares (in INR and USD, par value of USD 0.0001)

 

 

9.94

 

 

 

10.92

 

 

 

27.60

 

 

 

0.29

 

Equity shares: Class C shares (in INR and USD, par value of USD 0.0001)

 

 

9.94

 

 

 

10.92

 

 

 

27.60

 

 

 

0.29

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Earnings per share: Diluted

 

 

 

 

 

 

 

 

 

 

 

 

Equity shares: Class A shares (in INR and USD, par value of USD 0.0001)

 

 

9.92

 

 

 

10.81

 

 

 

27.24

 

 

 

0.29

 

Equity shares: Class C shares (in INR and USD, par value of USD 0.0001)

 

 

9.92

 

 

 

10.81

 

 

 

27.24

 

 

 

0.29

 

 

 

 

 

 

For the year ended March 31,

 

Weighted average number of equity shares in calculating basic EPS

 

2024

 

 

2025

 

 

2026

 

Class A shares of the Company

 

 

247,142,406

 

 

 

244,306,376

 

 

 

245,308,254

 

Class C shares of the Company

 

 

118,363,766

 

 

 

118,363,766

 

 

 

118,363,766

 

Weighted average number of equity shares in calculating basic EPS

 

 

365,506,172

 

 

 

362,670,142

 

 

 

363,672,020

 

 

 

 

 

 

 

 

 

 

 

Computation of Weighted average number of equity shares in calculating diluted EPS#

 

 

 

 

 

 

 

 

 

Weighted average number of equity shares in calculating basic EPS

 

 

365,506,172

 

 

 

362,670,142

 

 

 

363,672,020

 

Impact of share options (dilutive)

 

 

875,605

 

 

 

3,455,768

 

 

 

4,849,558

 

Weighted average number of equity shares in calculating diluted EPS

 

 

366,381,777

 

 

 

366,125,910

 

 

 

368,521,578

 

 

@ 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 2026, 2025 and 2024, it has not been considered for the purpose of computing diluted earnings per share.