Central Mine Planning IPO Review & Recommendations

Notes:

1.  All the financial information for the listed industry peers mentioned above is on a consolidated basis.
2.  For Listed Peers, P/E ratio is calculated as respective closing share price as of March 5, 2026 at BSE, divided by the respective diluted EPS for year ended March 31, 2025.
3.  Basic and diluted EPS refers to the diluted EPS sourced from the financial statements of the respective peer group companies.
4. For Listed Peers, NAV per equity share represents net worth as of the end of the financial year ended March 31, 2025, divided by the number of equity shares (i.e., equity shares and instruments entirely equity in nature) outstanding at the end of the year.
5. RoNW is calculated as restated profit after tax divided by average networth as of the last day of the relevant year. Average networth of a particular year is the sum of the opening networth and the closing networth divided by two 6. Pursuant to resolutions passed by the Board and the Shareholders of the Company in their respective meetings held on April 28, 2025, the authorised share capital of the Company was subdivided from 1,500,000 equity shares of face value of ₹ 1,000 each into 750,000,000 Equity Shares of face value of ₹2 each. Accordingly, the issued, subscribed and paid-up equity share capital of the Company was subdivided from 1,428,000 equity shares of face value of ₹ 1,000 per equity share to 714,000,000 Equity Shares of face value of ₹ 2 per Equity Share. The sub-division of shares has been considered for the computation of the Company's EPS and NAV.