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Earnings (Loss) Per Share
 12 Months Ended
Mar. 31, 2024
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, 2022, 2023 and 2024:

 

 

 

For the year ended March 31

 

Particulars

 

 

2022

 

 

 

2023

 

 

 

2024

 

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

 

 

(45,405

)

 

 

(11,321

)

 

 

216,801

 

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)

 

 

(45,405

)

 

 

(11,321

)

 

 

205,944

 

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

 

 

108,471,149

 

 

 

109,656,200

 

 

 

111,094,561

 

Dilutive effect of conversion of convertible notes

 

 

—

 

 

 

—

 

 

 

5,934,810

 

Dilutive effect of share based awards

 

 

—

 

 

 

—

 

 

 

1,206,485

 

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

 

 

108,471,149

 

 

 

109,656,200

 

 

 

118,235,856

 

 

 

 

 

 

 

 

 

 

 

Earnings (loss) per share (USD)

 

 

 

 

 

 

 

 

 

Basic (A/C)

 

 

(0.42

)

 

 

(0.10

)

 

 

1.95

 

Diluted (B/D)

 

 

(0.42

)

 

 

(0.10

)

 

 

1.74

 

 

For the year ended March 31, 2024, Nil (March 31, 2023: 1,336,069 and March 31, 2022: 1,430,737) 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, 2024, Nil (March 31, 2023: 5,934,810 and March 31, 2022: 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.