The companies are not the sample but the universe; the universe of all companies in the Prowess database. The Prowess database had 27,244 as on Nov 2015. So this covers around 23,000 unlisted companies – pretty much all the large companies (except say LIC, but LIC’s profits are not as high as you might think and negligible in comparison cumulative corporate profits above).
As for Sensex EPS figures supplied, I would say use them with caution because we do not know how they are computed for reasons cited in one of my earlier posts.
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