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of <h1>Companies with ESOS must disclose differences in compensation cost methods and impact on profits per SEBI guidelines.</h1> Companies offering Employee Stock Option Schemes (ESOS) have the discretion to set the exercise price, provided they adhere to specified accounting policies. If a company uses the intrinsic value method to calculate employee compensation cost, they must disclose the difference between this method and the fair value method in the Directors' report. Additionally, the impact of this difference on the company's profits and Earnings Per Share must also be disclosed. These provisions apply to options granted from June 30, 2003, onwards, as per SEBI guidelines.
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