| What she's basically done is... taken an average of employee count at the begining of the month and at the end of the month... and percentaged total attrition on it.
e.g. for January - Begining - 104, End - 112, Avg = 108, hence attrition ( 5/108 ) * 100 = 4.6296 (rounded off to 4.63) | 
