 Let's have another question regarding earning per share. A limited net income is 115,600 and had 200,000 ordinary share in issue, outstanding at the entire year. The entire year, the number of shares outstanding right. During last year, A limited issued 600 bonds of 1,000 each per bond, 7 percent bond each of these bonds is convertible to 100 shares, ordinary share and the tax rate is 40%. So clearly it is a convertible bond. So when you convert them into shares and the ratio is given that for each bond you have to issue 100 shares. So total bonds are 600 and you multiply by 100. So it comes to 60,000 shares and the earning interest is 7% to 7% of 600,000 Kabantah 42,000 Ismase apne minus Cardena tax, which is 40%. So basically let's work out it. The basic earning is very simple 115,600 divided by 200,000, which comes to 0.578 per share Potential share are converted is numbers 600 by 100. So that comes to 60,000 shares, increasing income 600,000 to 7% or 60% of the 25,200. Now the total earning will be now 115,600 plus 25,200 and the numbers are now 200,000 at the beginning and you have issued another 60,000. So total comes to 260,000. So the earning diluted earning is 0.541. Now compare the two basic is 0.578 and now diluted is 0.541. It's reduced. Now there is a test basically a reduction should be how much usually we call it 5%. If your earning per share reduced by 5%, then we say the diluted earning per shares is supposed to be recorded. In fact, in this case, if you work it out 0.7, 0 7.7. If you divide it the value of 0.578 7, which is 5% more. So it means that both of you will have to do this. 6V or diluted earning per share V. If the diluted earning per share is greater than the basic earning per share, the convertible bonds are anti-dilutive and should not be treated as an ordinary share in computing the diluted earning per share. We are talking about earning per share. In case a company got lost, so we need to work out the loss per share also. So in case of loss, if it is diluted, it means the loss will per share, instead of decreasing, it will increase. So this is how basically diluted earning per share is calculated. Thank you very much.