Whether the annual EPS is 85 or 95, it really doesn’t matter as of now.
It hardly changes the PE ratio from 3.05 to 3.4.
No stock in Indian market stays at 3-4 PE for a long time (unless it has high debt with corporate gov issues).
Even stocks with corp gov issue and high debt trade at 8-10 PE in Indian markets.
Stocks trade at 3-4 PE only when market is very bearish on their near term earnings (like steel duty), and once that event/earnings impact passes away, the low PE ratio doesn’t remain at 3-4 range for a long time.