 Now, we want to see another question where we involve right issues because right issue is basically issue to the existing shareholders and issued at below the market price to see how the right issue will affect the earning per share. Basic earning for 2019 is 1.8 per share income for the year 2020, 230,000. So, the earning for last year is given because whenever you have a right issue, you have to adjust the earning for last year. There are many other things that you have to adjust in 2019. The company has 100,000 shares in issue, currently 100,000. On 1st July 2020, makes 1 per 5 right issue. The company issued a right share in exchange for every 5 ordinary shares. You should understand that this is a pre-emptive right. If you want to buy a new share in the market, you will offer existing shareholders first. The existing shareholders will only buy your share when you give them a little incentive that they will give below the market price. Otherwise, they will buy from the market. So, look here. At a price of 1 rupee, the market price of the last day of the quotation was 1.6. In the market, your share is also 1.6. And you are offering them 1 rupee. So obviously, they will prefer to buy the share. And you cannot sell this right share to the outsiders. No, right share means to the existing shareholders. The requirement is to calculate the earning per share. So, look here. If there are right issues, additional calculation is required and which is called theoretical x right price. It means that before the right, what was the price of your share? And after the right issue, what is your price? Why we call it theoretical? Because practically, the market will be different in the stock exchange. What is the difference? We have to look theoretically at the theoretical price of our share. So, it is a simple calculation. In exchange for 5 shares, there is one right share. So, the market price is 1.6. So, the market price of 5 will be 1 rupee. And the right share you issued, 1 share is 1 rupee. So, it will be 1 rupee. So, the total is 9 rupees. And how much is the share? 6. So, your theoretical x right price is 1.5. So, the fraction right issue is 1.5 over 1.6. You can take it as a number and so on. Now, the fractions to be used to adjust the comparative earning per share. See, look here. Initially, you got 100,000. Then, you have the right issue of 20,000. Total comes to 120,000. Then, weighted average number. Because initially, you have 100,000 after 3 months. That is, you issued in April. So, in 3 months, it will be 1 lakh. But the remaining 1 lakh, 20,000, you have to go for 9 months. So, if you take out the average of 9 months, it will be 1.5. 11500. And the earning of 2020 will come out. 230 divided by 115, which is 2 rupees. And the last year's earning was 1.8. If you fraction it, it will be 1.6, 8, 7, 5. Or if you take it out from the fraction, it will be around 1.7. So, this is how the right issue affects the earning per share. Usually, it reduces. Thank you very much.