GSP Crop Science IPO Review & Recommendations

Notes:

1. Basic EPS and Diluted EPS refer to the Basic EPS and Diluted EPS sourced from the financial statements of the respective company.
2. P/E Ratio has been computed based on the closing market price of equity shares for Fiscal 2025 on BSE on March 5, 2026 divided by the Diluted EPS for Fiscal 2025.
3. Return on net worth (RoNW) is computed as Profit/(Loss) for the year (Excluding share of minority in profits) divided by Total equity (Excluding non-controlling interest).
4. Return on net worth (RoNW) for the Company is calculated as restated profit for the period/year from continuing operations attributable to equity shareholders of the parent divided by Net Worth. Net Worth is calculated as Total Equity less non-controlling interest and capital reserve.
5. NAV per equity share has been computed as the Equity attributable to common shareholders (excluding non-controlling interest) divided by the total number of shares outstanding, for Fiscal 2025. The NAV for the Company has been adjusted for sub-division of face value from ₹ 100 to ₹ 10 per equity share and the bonus issuances made by the Company.
6. NAV per equity share for the Company is calculated as Net Worth divided by number of equity shares outstanding at the end of the period/year. Net Worth is calculated as Total Equity less non-controlling interest and capital reserve.