IndiaMART InterMESH Ltd Normalized Basic EPS

Metrics similar to Normalized Basic EPS in the financials category include:

• Other Receivables - This item represents all amounts receivable by the company in the form of cash other than those classified as accounts receivable or notes receivable.
• Basic EPS Incl Extra Items - Company's net earnings or losses from continuing operations adjusted for certain one-time items on a per basic share basis.
• R&D Expenses - An expense arising from studies and product development processes.
• Goodwill - This item represents the excess of purchase price paid over the fair market value of net assets acquired, net of any write downs for impairment in value. Goodwill is now no longer amortized over an estimated useful life as was being done earlier (prior to SFAS 142). Instead the balance of goodwill has to be assessed at every reporting period and a write down for impairment has to be recognized when determined. The assessment for impairment is done by applying a fair value based test.