IND AS 33 Revision | CA Final FR | Earnings Per Share (EPS) | By CA Ajay Agarwal AIR 1

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  • Опубліковано 30 січ 2025

КОМЕНТАРІ • 237

  • @sri3199
    @sri3199 Рік тому +98

    Introduction 0:00
    Basic EPS 5:01
    Profit/Loss attributable to Ordinary Equity Shareholders 11:07
    Weighted Avg No. of Equity Shares 21:15
    Partly paid up shares 31:43
    Bonus Issue 34:20
    Rights Issue 47:02
    Participating Preference Shares 59:05
    Diluted EPS 1:05:01
    Adjustments in calculation of Diluted EPS 1:20:15
    Diluted EPS in case of Multiple Potential Equity Shares 1:41:41
    Presentation of EPS 1:45:23
    EPS in case of CFS 1:52:20

  • @mansirawat7393
    @mansirawat7393 Рік тому +47

    To understand the crux of Q 21 of QB and illustration 13 of the study module.. TAP- 1:48:24 .. if you are struggling..

    • @KapilDhanuka-yo4dx
      @KapilDhanuka-yo4dx Рік тому +2

      Thanks dude, I just started the video exactly for this point.

  • @Relax_singh
    @Relax_singh Рік тому +46

    Ram Laal wala example best tha. Pura diluted EPS Clear hogya. mere friend k father ka naam v Ram Lal hai usko v share kr diya video😁1:09:29

  • @Narutooop
    @Narutooop 9 місяців тому +7

    Sir kya padhte to ho....Kasam se majaa aa gya ....kabhi bhi INDAS 33 dekha tak ni tha, aapke revision se hi khatam ho gya ....❤❤❤ A lots of love sir from Gujarat.

  • @mohdwasif9703
    @mohdwasif9703 Рік тому +47

    Sir to be very honest.. Your Revision lectures are far far better from the regular lectures of other so called faculties .Thankyou so much for all your efforts...

  • @kritikakapoor1404
    @kritikakapoor1404 Рік тому +129

    Surrender unto me I will deliver to you. So apt because we don't even have to tell you what we want 💞🌝✨

  • @financeandfootprints
    @financeandfootprints 6 місяців тому +10

    Thank you so much Ajay sir for your amazing FR revision lectures, marathons, ABC analysis, Important questions list and thorough guidance. I'm a CA now in May 24 attempt.
    Aspirants who are watching this: I'd highly recommend Ajay sir as a Go To for FR! All the best!

  • @thrivikramprabhu4241
    @thrivikramprabhu4241 Рік тому +7

    Radhe Radhe sir ji. Apke smile and Asan hai bolna and sahi me subject ko concepts based explain karna exam oriented great 👍

  • @ca8138
    @ca8138 Рік тому +7

    I don't think it's a revision lecture. I got clarity as it is like a regular class. Lots of love ❤. Thank you so much sir 🙏

  • @sarveshjajoo6135
    @sarveshjajoo6135 Рік тому +9

    Awesome conceptual clarity sirji.....
    Nd Ramlal was.... Epic... 😂😂😂

  • @kirtimaheshwari6062
    @kirtimaheshwari6062 Рік тому +22

    shaukeen ramlal hmesha yaad rhega 🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣

    • @yashhire807
      @yashhire807 4 місяці тому

      😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣🤣

    • @nibhakumari7965
      @nibhakumari7965 3 місяці тому

      😂😂😂😂😂

    • @arjunprajapati8825
      @arjunprajapati8825 3 місяці тому

      😂😂

  • @SmileWithGeeta.S
    @SmileWithGeeta.S 3 місяці тому +3

    I was about to skip this Ind AS as I was too afraid of it due to lack of conceptual clarity. Thank you so much for making it so easy ❤.

  • @shubhamverma7626
    @shubhamverma7626 День тому +1

    Just Amazed with the level of conceptual clarity, I Solved Questions from ICAI Module after each & every Concept & I am seriously amazed with the level of clarity I am having, I had skipped this Ind AS Earlier as it was for around 20hr from the faculty I took Classes from and that was two much, but I got clarity with Investing around 5-6 hours only along with each & every Question. thanks for this revision it's really a blessing.

  • @selfenjoyment
    @selfenjoyment 3 місяці тому +1

    Best Example 01:10:00 😂😂😂😂.
    Pitaji 2-3 biwiya aur lekr aao 01:19:14 😂😂😂😂.

  • @bismitadutta6225
    @bismitadutta6225 Рік тому +4

    My words really fall short to describe your efforts towards CA students.

  • @1crazyguys
    @1crazyguys Рік тому +1

    thanks sir jo aap basic english ka bhi hindi bolte ho na usase bahot kuch clear ho jata he... radhe radhe sir

  • @shudhansuverma6057
    @shudhansuverma6057 Рік тому +4

    Thank you sir for revision lecture it's helping a lot to me for my exam

  • @The_Rookie_cookie
    @The_Rookie_cookie Рік тому +4

    I not just watched and understood this video but I enjoyed it because you smiled throughout and yourself were enjoying teaching

  • @rinku3725
    @rinku3725 9 місяців тому +6

    Dwapar yug mai Shri Krishna aur balram aye the samaj ko disha Dene ke liye ........lakin CA industry ke Krishna aur balram - Ca Ajay Aggarwal and Ca Atul Aggarwal h❤

  • @adityam6183
    @adityam6183 3 місяці тому +2

    Hats off to you sir, your teaching would make us conceptually clear❤

  • @shreeyapawar3329
    @shreeyapawar3329 Рік тому +3

    Sir really appreciated what you do... Thank you sirji🎉

  • @BhauSheth-k8g
    @BhauSheth-k8g 5 місяців тому +1

    Shukriya SIr aapka lecture bohot acha and detailed hai , reporting ka bhi point samjaya ye to hame kisi or ke vdo me kabhi bhi sunne nhi mila , kafi achi clarity aai

  • @roshanipatel5365
    @roshanipatel5365 10 місяців тому +1

    Sir you are a saviour when it comes to FR, short time and very clear concepts

  • @amritakulkarni6849
    @amritakulkarni6849 9 місяців тому +2

    A crisp crystal point to point explanation Thank you sir. Highly recommended for student revising after a after a long gap.

  • @ravishekhar8083
    @ravishekhar8083 6 місяців тому +2

    Radhe radhe sir ji....atul sir ki DT revision videos k help se this time group 2 cleared...❤ Ab FR k liye aaapke video pe consistent bne huye hai

  • @Shrika116
    @Shrika116 5 місяців тому +1

    Never had such an conceptual clarity before even in regular lecture of others.. and ur subtle roasting is very entertaining .. thanks a lot sirji

  • @shadiamoin9553
    @shadiamoin9553 Рік тому +5

    Your revision lectures are super se bhi uper....
    Better than regular lectures of so called renowned faculties...
    U r the best in market for FR..FUTURE GOD OF ACCOUNTS

  • @prakashkarn1568
    @prakashkarn1568 3 місяці тому +2

    For My Revision:
    Adjustment of bonus issue in WANES(BAF) 42:00

  • @shreeshakrishna
    @shreeshakrishna 4 місяці тому +1

    The conceptual clarity you give and the explanation of the logic behind a treatment is amazing sir ❤

  • @pawansrivastava3628
    @pawansrivastava3628 Рік тому +4

    Radhe Radhe sir❤

  • @AB-fr9mg
    @AB-fr9mg 9 місяців тому +1

    Thank you so much sir! Jo chizein Inter mein bhi nahi samajh aayi vo ab aa rahi hain. Watching your revisions 3 days before the exams and it has been extremely helpful.

  • @noelnadar
    @noelnadar 4 місяці тому +1

    The level of clarity that this revision video singlehandedly holds is greater than any so-called renowned faculty’s regular lectures. These revision videos are really very helpful & the concept notes are amazing! Really appreciate the efforts put in by you. Thanks.

  • @sagarshah2104
    @sagarshah2104 Рік тому +7

    Thank you so much sir, for making all such efforts for students

  • @Shubham1882
    @Shubham1882 Рік тому +7

    Example at 1:09:48 💀☠. BTW each and everything you teach is like a blessing a huge thanks to you two brothers.

  • @kumarg3271
    @kumarg3271 10 місяців тому +2

    Is this revision, I don't think so.
    Full conceptual clarity
    Hats 🎩 off sir

  • @rkthakur9228
    @rkthakur9228 Рік тому +1

    Thank you sir , plz aap ase hi smile krte rha kro class main ! I never seen u smile 😊

  • @keerthim7923
    @keerthim7923 Рік тому +7

    Sir can u please let us know if it is possible to upload ind as 101 please sir

  • @ritikjain9679
    @ritikjain9679 Рік тому +4

    The best we can get....!!!!! Thank You so much sir!!!🤩🤩🤩

  • @Farkhandanaaz1
    @Farkhandanaaz1 5 місяців тому +2

    Thank you sir.
    Your revision videos are the best. So far i learnt 11 chapters from your Revision videos.
    In inter our teachers made us to by heart the formulas, but you have given conceptual clarity. You are the best.
    I must tell my south friends to learn Hindi.

  • @yashubale7230
    @yashubale7230 Рік тому +1

    Thank you sir 👍 Whenever I get stuck in any topic I just watch ur lectures and every topic gets clear

  • @jaisahni7283
    @jaisahni7283 10 місяців тому +1

    Incredible sir!! Concised eps in 7 pages, i cant even imagine...

  • @sakshijain7481
    @sakshijain7481 3 місяці тому +1

    dhanyawaad sir jii😍😍

  • @siddhi8503
    @siddhi8503 9 місяців тому +2

    Sir you are the best....Loved this revision lec 🙏🌟

  • @radhaagarwal8135
    @radhaagarwal8135 Рік тому +2

    Thank you bhaiya.. Radhey Radhey ❤

  • @chahat_nimbark
    @chahat_nimbark 4 місяці тому +1

    Hare Krishna, Radhe Radhe 🙏🏻😇

  • @ST2401
    @ST2401 Рік тому +2

    You are a blessing for the CA Community

  • @palkiandmuskan2507
    @palkiandmuskan2507 2 місяці тому +1

    Love you Sir❤❤Explained in a beautiful manner

  • @tejaswadher
    @tejaswadher 5 місяців тому +1

    Thank you sir for revision lecture...Radhe Radhe

  • @sejalkochar1914
    @sejalkochar1914 Рік тому +5

    Thank you so much sir 🙏.. we demanded and you came within a week with this superb revision 👌

  • @CaAkash1
    @CaAkash1 3 місяці тому +2

    बोलो वृंदावन बिहारी लाल की जय 🧡🧡 राधे राधे 🎉🎉🙏🙏

  • @aayushipurohit461
    @aayushipurohit461 Рік тому +1

    Thank you Ajay sir for making every topic easy. Whenever there is a doubt or conceptual understanding required, I always watch your revision videos and everything gets crystal clear. Thank you soo much for doing things so selflessly !!!!!!🙏🙏🙏

  • @surendranathreddy403
    @surendranathreddy403 4 місяці тому

    As i started listening more of ur revison videos . Started knowing the depth of the subject that too with atmost ease

  • @v.praveenkumar7842
    @v.praveenkumar7842 Рік тому +3

    Thank you sir❤
    Radhe Radhe❤

  • @muskangulati4549
    @muskangulati4549 3 місяці тому +1

    Thanku Sir❤
    Very helpful notes n revision video
    Another level of confidence builds up 🌸

  • @sagarparani1411
    @sagarparani1411 Рік тому +2

    You teach very well Ajay.. and have a lovely smile🤗❤️ God bless you✨

  • @sheetalsharma9261
    @sheetalsharma9261 18 днів тому

    for my ref
    16:29 OCI ITEMS NOT CONSIDERED FOR EPS CAL.

  • @shivkumarsingh2595
    @shivkumarsingh2595 3 місяці тому

    hii sir just wanted to ask if convertible debentures are converted on 1st october of the same FY .. then time factor for calcuating diluted EPS would be 6 months ??? please explain

  • @GauravGupta-100
    @GauravGupta-100 Рік тому +4

    Thank you sir for revision video 😊

  • @CA_madhumitha_Raja1234
    @CA_madhumitha_Raja1234 9 місяців тому

    For self 1:30:30 adj of bonus by company
    1:39:38 contingent shares

  • @abhilekhshah6662
    @abhilekhshah6662 8 місяців тому +1

    Very Conceptual and precise.

  • @nehabendigeri6032
    @nehabendigeri6032 3 місяці тому +1

    Wow... Thnk uu🎉

  • @JitendraKumar-yb5pu
    @JitendraKumar-yb5pu Рік тому +1

    Thank you sir ❤ the best method of transfer the concept

  • @snehapandey7562
    @snehapandey7562 Рік тому +3

    Sir what an example for Potential Equity shares😂😂 yaad rahega

  • @karimullashaik7092
    @karimullashaik7092 Рік тому +3

    Thank you so much sir waiting for so long

  • @dipsikhaperiwal5818
    @dipsikhaperiwal5818 Рік тому +3

    Sir please inform whether Schedule III will be uploaded, If yes kindly upload as soon as possible & thankyou so so much for such amazing series.🙏

  • @Ramrasjangid
    @Ramrasjangid 7 місяців тому +1

    Very knowledgeable lecture given sir thank u sir for great lecture ❤❤

  • @d_green_decor
    @d_green_decor 7 місяців тому

    In case of option , how vested but not exercised , unvested will affect eps calculation

  • @keerthim7923
    @keerthim7923 Рік тому +3

    Thank you sir .. was waiting much 😁

  • @ursmanoj.9579
    @ursmanoj.9579 Рік тому +1

    Adjustments due to potential equity shares in deps= 1:21:00

  • @dhru_vikacaroli9014
    @dhru_vikacaroli9014 Рік тому +1

    Please upload the revision class of IND AS 2,101,27 and 7

  • @crickethotstar229
    @crickethotstar229 7 днів тому +1

    Class bahut achcha laga sir . Radhe Radhe

  • @shreyanshjain2668
    @shreyanshjain2668 5 місяців тому +1

    sir padhatey bhi accha hai aur basic maths wala roast bhi accha kartey hai 41:00

  • @impactcommerce
    @impactcommerce 11 місяців тому +1

    sir you are the best all my doubts of previous attempts are getting cleared after watching your revision videos

  • @gauravjangir3394
    @gauravjangir3394 4 місяці тому +1

    It's very helpful for me .Thanks you 🙏

  • @RiyaJain-sp5zt
    @RiyaJain-sp5zt 10 місяців тому +2

    Thank you sir bht acha lga ❤

  • @pranavsalecha1107
    @pranavsalecha1107 Рік тому +1

    Thank you so much sir ! This is pure gold !🙏

  • @NamanAgarwal-tt2tt
    @NamanAgarwal-tt2tt 4 місяці тому +2

    Sir hats off to you 🙌🫡

  • @Aboli.Mahajan
    @Aboli.Mahajan Рік тому +3

    Sir plz plz plz upload the revision lecture of Ind AS 7, 8, 10

  • @ranaharsh9800
    @ranaharsh9800 5 місяців тому +1

    Ajay Sir > All other FR Faculties🔥

  • @ashishpatel7709
    @ashishpatel7709 4 місяці тому

    Compulsory convertible debentures me kya karna? Asuume pehle se basic eps me Lena hey?
    Interest deduct karna hey?

  • @RaoulDsp
    @RaoulDsp Рік тому +3

    Best 👍👍👍👍👍

  • @mayankraj7326
    @mayankraj7326 3 місяці тому +1

    Radhe Radhe..!!!!
    Ind AS -33 swaha

  • @harshghanghas4671
    @harshghanghas4671 9 місяців тому +1

    kash apse class le leta , isko n=bolte hain revision thankyou so much sir but group 2 to le rkha ab air1 se hi next ache se hoga uska dar ni lra

  • @Mercuriankid
    @Mercuriankid Рік тому +1

    Ajay Sirrrrr thank you! ❤ these revison lectures are pure gold.

  • @ShrutiSoni-ec2xy
    @ShrutiSoni-ec2xy Рік тому +2

    Most awaited

  • @anjaligupta7569
    @anjaligupta7569 Рік тому +1

    Sir, gratitude :)

  • @D_Bhoir23
    @D_Bhoir23 Рік тому

    Can't download...Please turn on download option

  • @pradnya31ca
    @pradnya31ca 4 місяці тому +1

    Thank you😊

  • @deeptipandey1764
    @deeptipandey1764 6 місяців тому +1

    Best out of all ✨✨

  • @kumarg3271
    @kumarg3271 3 місяці тому +1

    Hats 🎩 off sir

  • @sayedamaheenhashmi8660
    @sayedamaheenhashmi8660 10 місяців тому +2

    Very understandable sir...

  • @NeerajGupta-rc3eh
    @NeerajGupta-rc3eh 11 місяців тому +1

    Be it Ramlal for DEPS or Mohanlal for TDS, things are getting pretty sorted.

  • @ganpabs5
    @ganpabs5 Рік тому

    Ajay sir could you please tell me why ICAI releases suggested answer so late
    We can not analysis our answer sheet within specific time😢

  • @jj24899
    @jj24899 3 місяці тому +2

    ram lal the man the myth the legend for diluted eps 🤣

  • @amaresh6620
    @amaresh6620 Рік тому +1

    Thank you 🙏 sir ❤❤❤❤ Now it's very very clear ❤❤❤🙏💝💐

  • @CAChirag24
    @CAChirag24 9 місяців тому +1

    Radhe Radhe ji

  • @hrutuparnjadhav164
    @hrutuparnjadhav164 Рік тому +1

    sir SFM ke revision Lectures Kab ayenge???

  • @mohittekriwal3409
    @mohittekriwal3409 Рік тому +1

    Amazing Way of Teaching.

  • @bhagyashribapte517
    @bhagyashribapte517 9 місяців тому

    Thank you sir....
    Upto 01:04 basic eps completed

  • @aspirant9738
    @aspirant9738 Рік тому

    Sir in your may 23 question bank rtp nov 22 question are included??