During the review period of the last FY, Laxmi Laghubitta had EPS of Rs 90.45 which has declined to Rs 37.20 in the current FY. The decline can be attributed to the dual increment in its paid-up capital compared to the last FY. The company failed to raise its profit evenly with the increase in its paid-up capital. As a result, it also failed to maintain its EPS to the same extent.