(i) In respect of the Manufacturing Facilities or part thereof, for which the
commercial operation commences during the financial year 2022-23 and
capable of being used in the manner as intended by the management of the
Company, the amount of Identified CWIP shall be written-off to the Statement
of Profit and Loss of the financial year 2022-23;
In my understanding if they write off to the the Statement of Profit and Loss of the financial year 2022-23, the company has to show losses and ultimately -ve EPS.
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