Operating lease expense in current year = ₹ 113.

93
Pre­tax Cost of Debt = 7.50%
0 1 2 3 4 5
Operating lease expense 44.9 29.25 29.25 29.25 29.25
PV of Operating lease expense 41.767442 25.31098 23.5451 21.90242 20.37434
Debt Value of leases = 171.91012

Full Operating lease adjustment

Reported Operating income = ₹ 1,381.55
+ Current year's operating lease expense = ₹ 113.93
- Depreciation on leased asset = ₹ 24.56 straight line depreciation
Adjusted Operating Income ₹ 1,470.92
 6 7 Avg lease expense over first five ye ₹ 32.38
31.19 31.19 No. of year ₹ 1.93
20.20992 18.79993 Yearly commitments from 6­7years ₹ 31.19
Operating lease expense in current year = ₹ 113.93
Pre­tax Cost of Debt = 7.50%
160
32
 1 2
Operating lease expense in current year = ₹ 113.93 44.9 29.2475
Pre­tax Cost of Debt = 7.50% 41.76744 25.30882
Reported Operating income = ₹ 1,381.55 171.9023
Adjusted EBIT ₹ 1,470.92
 3 4 5 6 7
29.2475 29.2475 29.2475 31.19 31.19
23.54308 21.90054 20.3726 20.20992 18.79993