We prove that if f is a transcendental meromorphic function of finite order and ∑ a ≠ ∞ δ ( a , f ) + δ ( ∞ , f ) = 2 , then K ( f ( k ) ) = 2 k ( 1 − δ ( ∞ , f ) ) 1 + k − k δ ( ∞ , f ) , where K ( f ( k ) ) = lim r → ∞ N ( r , 1 / f ( k ) ) + N ( r , f ( k ) ) T ( r , f ( k ) ) This result improves a result by Singh and Kulkarni.