See my calculation below
9M EPS = 110.84-37.21 = 73.63
Q4 adjusted PAT = Clean EBT* (1-T) ---> 22.0518 *(1-0.33) = 14.77 cr
Q4 adjusted EPS = 14.77/0.62 = 23.83
FY adjuted EPS = 73.63+ 23.83 = 97.4/share
assumption that they remain @33% tax rate. Hope this helps.
Few questions that need to be asked to the management
Low sales growth ?
Work in process capex is for quartz?
Why costs higher in Granite division?