Question
On April 1, 2024, a listed company grants 5,000 stock
options to its employees. The Fair Value per option on the Grant Date is ₹120. The options are subject to a 3-year service condition, vesting equally at the end of each year (graded vesting). What is the total expense to be recognized in the Statement of Profit and Loss for the financial year ending March 31, 2025?Solution
For equity-settled transactions, the expense for the company is fixed based on the Grant Date Fair Value . Total Expense: No. of ESOPs x Fair value on grant date = 5,000 options × 120 = Rs.6,00,000 .Since Vesting Period is 3 Years with equally vesting at end of each year, the total cost will be divided equally as Rs.6,00,000 / 3 = Rs.2,00,000 . FY 2024-25 (1 April 2024 to 31 March 2025), s ince one full year has passed, the company recognizes ₹2,00,000.
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