This Qtr Plantation's profit have reduced due to 2 reasons.
1) Wage hike - This is a recurring item
2)Adjustment of Opening Balance of Gratuity Provision - This is a non recurring item.
eg; KGAL's Last qtr profit is Rs 30.9m and EPS is 1.27. But there is a hidden profit due to non recurring item called Adjustment of Opening Balance of Gratuity Provision It takes 123.4m (Refer NOTE No 7)
So actual / recurring EPS for this Qtr should be Rs 6.17 then Annualized should be 25.
When people realized those hidden jems in Plantation sector (Not all counters) like KGAL,HOPL,KOTA,NAMU they will start running. Some times we have to see till next