However, due to some reason, there are few share trade well below their NAV.
Below is my observation.
(I talk about voting shares below Rs 100 only for the time being: NAVF.U is excluded since its NAV looks very volatile)
Mkt Price - Previous day close price
NAV - Net Asset Value: Last published value; Any increase in number of shares considered but increase in equity is ignored hence this should be well within the safe side (Unless there is some silly calculation mistake).
Re. Discount rate - Reverse Discount rate: The difference between the two numbers w.r.t. Mkt Price.
PS: I have tried to improve the appearance of the table this time. Hope it looks better than previous posts. (Thanks for QB and RD for the suggestions)