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Adani Power Ltd.

BSE: 533096 Sector: Infrastructure
NSE: ADANIPOWER ISIN Code: INE814H01011
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OPEN 280.70
PREVIOUS CLOSE 267.35
VOLUME 316803
52-Week high 312.30
52-Week low 69.95
P/E
Mkt Cap.(Rs cr) 108,264
Buy Price 0.00
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Sell Price 0.00
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OPEN 280.70
CLOSE 267.35
VOLUME 316803
52-Week high 312.30
52-Week low 69.95
P/E
Mkt Cap.(Rs cr) 108,264
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Adani Power Ltd. (ADANIPOWER) - Auditors Report

Company auditors report

To the Members of Adani Power Limited

position of the Company as at and for the year Report on the Audit of the StandaloneFinancial Statements in respect

Qualified Opinion

We have audited the accompanying standalone financial statements of Adani Power Limited(the "Company") which comprise the Balance sheet as at March 31 2021 theStatement of Profit and including the Statement of Other Comprehensive Income the CashFlow Statement and the Statement of Changes in Equity for the year then ended and notesincluding a to the standalone financial summary of significant accounting policies andother explanatory information (hereinafter referred to as the "standalone financialstatements").

In our opinion and to the best of our information and according to the explanationsgiven to us except for the effects of the matters described in the ‘Basis for theaforesaid Qualified the information standalone financial required by the Companies Act2013 as amended (the "Act") in the manner so required and give a true and fairview in conformity with the accounting principles generally accepted in India of thestate of affairs of the Company as at March 31 2021 its loss including othercomprehensive income its cash flows and the changes in equity for the year ended on thatdate.

Basis for Qualified Opinion

We draw attention to Note 39 to the standalone financial statements regarding AdaniPower (Mundra) Limited ("APMuL") a wholly owned subsidiary having MundraThermal Power Undertaking which has been incurring significant operational losses sinceearlier years whereby net worth of APMuL has been completely eroded. For the reasonsstated by the management in the Note the performance and the financial position of APMuLover the foreseeable future is dependent on the outcome of resolution of various matterswith the discoms / regulators and improvement in its future operational performance andfinancial support from the Company. We have not been able to corroborate theManagement’s contention of realising the carrying value of its investments related toAPMuL aggregating to H 5675.13 Crores. Accordingly we are unable to comment on theappropriateness of thecarryingvalue the responsibilities of such investments and loans andadvances and their consequential impact on the financial statements section of ourfinancial ended March 31 2021. Our audit report for the previous year ended March 312020 was also qualified of this matter.

We conducted our audit of the standalone financial statements in accordance with theStandards on Loss Auditing (SAs) as specifiedunder section 143(10) of the Act. Ourresponsibilities under those Standards are further described in the ‘Auditor’sResponsibilities for the Audit of the Standalone Financial Statements’ section of ourreport. We are independent of the Company in accordance with the ‘Code ofEthics’ issued by the Institute of Chartered Accountants of India together with theethical requirements that are relevant to our audit of the financial statements under theprovisions of the Act and the Rules thereunder and we have fulfilled our other ethicalresponsibilities in accordance with these requirements and the Code of Ethics. We believethat the audit evidence we have obtained is sufficient and appropriate to provide a basisfor our qualified audit opinion on the standalone financial statements.

Emphasis of Matter

We draw attention to Note 41 of the standalone financial statements as regards themanagement’s evaluation of COVID-19 impact on the operations and financial metrics ofthe Company and its subsidiaries. Our opinion is not modified in respect of this matter.

Key Audit Matters

Key audit matters are those matters that in our professional judgment were of mostsignificance in our audit of the standalone financial statements for the financial yearended March 31 2021. These matters were addressed in the context of our audit of thestandalone financial statements as a whole and in forming our opinion thereon and we donot provide a separate opinion on these matters. In addition to the matter described inthe ‘Basis for Qualified Opinion’ section we have determined the mattersdescribed below to be the key audit matters to be communicated in our report. For eachmatter below our description of how our audit addressed the matter is provided in thatcontext. Wehavefulfilled described in the Auditor’s responsibilities for the audit ofthe standalone report including in financial relation to these matters. Accordingly ouraudit included the performance of procedures designed to respond to our assessment of therisks of material misstatement of the standalone financial statements. The results of ouraudit procedures including the procedures performed to address the matters below providethe basis for our audit opinion on the accompanying standalone financial statements.

Impairment testing of Company’s investments in and loans to subsidiaries (other than APMuL) (Also refer Note 42 to the standalone financial statements)
As at March 31 2021 the carrying value of the Company’s investments (in equity shares unsecured perpetual securities and compulsorily convertible debentures) and loans given to the wholly owned subsidiaries (other than subsidiary Adani Power (Mundra) Limited) amounted to H 14088.85 Crores and H 3181.72 Crores which comprises 70.76% of the total assets of the Company. Our audit procedures in relation to evaluation of impairment testing of investments in and loans to wholly owned subsidiaries included the following:
The Company accounts for above investments in subsidiaries at cost (subject to impairment assessment). Management regularly reviews whether there are any indicators of impairment of the investments by reference to Ind AS 36 ‘Impairment of Assets’. - We obtained an understanding from the management assessed and tested the design and operating effectiveness of the Company’s key controls over the impairment assessment of such investments.
For determining the value in use of the underlying businesses discounted cash flow projections are used which has sensitivity around the key assumptions such as revenue growth tariff rate coal cost and discount rates that require considerable judgement. - We evaluated the Company’s process regarding impairment assessment by involving our valuation experts where necessary to assist in assessing the appropriateness of the valuation model including the independent assessment of the underlying assumptions relating to discount rate terminal value etc.
This is a Key Audit Matter as the amount of investments and loans to subsidiaries is material to the standalone financial statements of the Company and the determination of recoverable value for impairment assessment involves significant management judgement. - We evaluated the cash flow forecasts (with underlying economic growth rate) by comparing them to the approved budgets and our understanding of the internal and external factors.
- We checked the mathematical accuracy of the impairment model and agreed relevant data back to the latest budgets actual past results and other supporting documents.
- We assessed the sensitivity analysis made by the management and evaluated whether any reasonably foreseeable change in assumptions could lead to material impact on carrying value of investments.
- We compared the carrying values of the investments and loans to subsidiaries with their respective net assets values and earnings for the period.
- We evaluated the disclosures made in the standalone financial statements.

Information Other than the Financial Statements and Auditor’s Report Thereon

The Company’s Board of Directors is responsible for the other information. Theother information comprises the information included in the Annual Report but does notinclude the standalone financial statements and our auditor’s report thereon.

Our opinion on the standalone financial statements does not cover the other informationand we do not express any form of assurance conclusion thereon. In connection with ouraudit of the standalone financial statements our responsibility is to read the otherinformation and in doing so consider whether such other information is materiallyinconsistent with the financial statements or our knowledge obtained in the audit orotherwise appears to be materially misstated. If based on the work we have performed weconclude that there is a material misstatement of this other information we are requiredto report that fact. We have nothing to report in this regard.

Responsibilities of the Management for the Standalone Financial Statements

The Company’s Board of Directors is responsible for the matters stated in section134(5) of the Act with respect to the preparation of these standalone financial statementsthat give a true and fair view of the financial position financial performance includingother comprehensive income cash flows and changes in equity of the Company in accordancewith the accounting principles generally accepted in India including the IndianAccounting Standards (Ind AS) specified under section 133 of the Act read with theCompanies (Indian Accounting Standards) Rules 2015 as amended. This responsibility alsoincludes maintenance of adequate accounting records in accordance with the provisions ofthe Act for safeguarding of the assets of the Company and for preventing and detectingfrauds and other irregularities; selection and application of appropriate accountingpolicies; making judgments and estimates that are reasonable and prudent; and the designimplementation and maintenance of adequate internal financial controls that wereoperating effectively for ensuring the accuracy and completeness of the accountingrecords relevant to the preparation and presentation of the standalone financialstatements that give a true and fair view and are free from material misstatement whetherdue to fraud or error.

In preparing the standalone financial statements management is responsible forassessing the Company’s ability to continue as a going concern disclosing asapplicable matters related to going concern and using the going concern basis ofaccounting unless management either intends to liquidate the Company or to ceaseoperations or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the Company’s financialreporting process.

Auditor’s Responsibilities for the Audit of the Standalone Financial Statements

Our objectives are to obtain reasonable assurance about whether the standalonefinancial statements as a whole are free from material misstatement whether due to fraudor error and to issue an auditor’s report that includes our opinion. Reasonableassurance is a high level of assurance but is not a guarantee that an audit conducted inaccordance with SAs will always detect a material misstatement when it exists.Misstatements can arise from fraud or error and are considered material if individuallyor in the aggregate they could reasonably be expected to influence the economic decisionsof users taken on the basis of these standalone financial statements.

As part of an audit in accordance with SAs we exercise professional judgment andmaintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the standalone financialstatements whether due to fraud or error design and perform audit procedures responsiveto those risks and obtain audit evidence that is sufficient and appropriate to provide abasis for our opinion. The risk of not detecting a material misstatement resulting fromfraud is higher than for one resulting from error as fraud may involve collusionforgery intentional omissions misrepresentations or the override of internal control.

Obtain an understanding of internal control relevant to the audit in order to designaudit procedures that are appropriate in the circumstances. Under section 143(3)(i) of theAct we are also responsible for expressing our opinion on whether the Company hasadequate internal financial controls with reference to financial statements in place andthe operating effectiveness of such controls.

Evaluate the appropriateness of accounting policies used and the reasonableness ofaccounting estimates and related disclosures made by management.

Conclude on the appropriateness of management’s use of the going concern basis ofaccounting and based on the audit evidence obtained whether a material uncertaintyexists related to events or conditions that may cast significant doubt on theCompany’s ability to continue as a going concern. If we conclude that a materialuncertainty exists we are required to draw attention in our auditor’s report to therelated disclosures in the financial statements or if such disclosures are inadequate tomodify our opinion. Our conclusions are based on the audit evidence obtained up to thedate of our auditor’s report. However future events or conditions may cause theCompany to cease to continue as a going concern.

Evaluate the overall presentation structure and content of the standalone financialincluding the disclosures and whether the the standalone financial underlyingtransactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding among other matters theplanned scope and timing of the audit and significant audit findings including anysignificant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have compliedwith relevant ethical requirements regarding independence and to communicate with themall relationships and other matters that may reasonably be thought to bear on ourindependence and where applicable related safeguards. From the matters communicated withthose charged with governance we determine those matters that were of most significancein the audit of the standalone March financial statements for the financial 31 2021 andare therefore the key audit matters. We describe these matters in our auditor’sreport unless law or regulation precludes public disclosure about the matter or when inextremely rare circumstances we determine that a matter should not be communicated in ourreport because the adverse consequences of doing so would reasonably be expected tooutweigh the public interest benefits of such communication

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor’s Report) Order 2016 (the"Order") issued by the Central Government of India in terms of sub-section (11)of section 143 of the Act we give in the "Annexure 1" a statement on thematters specified in paragraphs 3 and 4 of the Order.

2. As required by Section 143(3) of the Act we report that:

(a) We have sought and except for the matter described in the Basis for QualifiedOpinion paragraph obtained all the information and explanations which to the best of ourknowledge and belief were necessary for the purposes of our audit;

(b) Except for the matter described in the Basis for Qualified Opinion paragraph inour opinion proper books of account as required by law have been kept by the Company sofar as it appears from our examination of those books;

(c) The Balance Sheet the Statement Profit and Loss including the Statement ofOther Comprehensive Income the Cash Flow Statement and Statement of Changes in Equitydealt with by this Report are in agreement with the books of account;

(d) Except for the effects of the matter described in the Basis for Qualified Opinionparagraph above in our opinion the aforesaid financial statements comply with theAccounting Standards specified under Section 133 of the Act read with Companies (IndianAccounting Standards) Rules 2015 as amended;

(e) The matter described in the Basis for Qualified Opinion paragraph above in ouropinion may have an adverse effect on the functioning of the Company;

(f) On the basis of the written representations received from the directors as on March31 2021 taken on record by the Board of Directors none of the directors is disqualifiedas on March 31 2021 from being appointed as a director in terms of Section 164 (2) of theAct;

(g) The qualification relating to the maintenance of accounts and other mattersconnected therewith are as stated in the Basis for Qualified Opinion paragraph above; .

(h) With respect to the adequacy of the internal financial controls over financialreporting of the Company with reference to these standalone financial statements and theoperating effectiveness of such controls refer to our separate Report in "Annexure2" to this report;

(i) The Company has not paid any managerial remuneration to its directors and thus theprovisions of section 197 read with Schedule V of the Act are not applicable to theCompany for the year ended March 31 2021;

(j) With respect to the other matters to be included in the Auditor’s Report inaccordance with Rule 11 of the Companies (Audit and Auditors) Rules 2014 as amended inour opinion and to the best of our information and according to the explanations given tous:

i. The Company has disclosed the impact of pending litigations on its financialposition in its standalone financial statements Refer Note 38 to the standalone financialstatements;

ii. The Company has made provision as required under the applicable law or accountingstandards for material foreseeable losses if any on long-term contracts includingderivative contracts Refer Note 21 and 26 to the standalone financial statements;

iii. There were no amounts which were required to be transferred to the InvestorEducation and Protection Fund by the Company.

For S R B C & CO LLP

Chartered Accountants

ICAI Firm Registration Number : 324982E/E300003

per Navin Agrawal

Partner

Membership Number : 056102

UDIN : 21056102AAAABC7888

Place : Bengaluru

Date : May 6 2021

Independent Auditor’s Report

Annexure 1 referred to in Paragraph 1 of Report on Other Legal and RegulatoryRequirements of our report of even date for the year ended March 31 2021

(i) (a) The Company has maintained proper records showing full particulars includingquantitative details and situation of fixed assets.

(b) All fixed assets have not been physically verified by the management during theyear but there is a regular programme of verification which in our opinion is reasonablehaving regard to the size of the Company and the nature of its assets. No materialdiscrepancies were noticed on such verification.

(c) According to the information and explanations given by the management the titledeeds of immovable properties included in Property Plant and Equipment are held in thename of the Company except for freehold land aggregating to H 1.86 Crores for which thetitle is in dispute and pending resolution in the Civil Court Kutch as at March 31 2021.

(ii) The management has conducted physical verification of inventory at reasonableintervals during the year and no material discrepancies were noticed on such physicalverification.

(iii) (a) The Company has granted loans to its four wholly owned subsidiary companiescovered in the register maintained under section 189 of the Companies Act 2013. In ouropinion and according to the information and explanations given to us the terms andconditions of such loans are not prejudicial to the Company’s interest.

(b) The schedule of repayment of principal and payment of interest has been stipulatedfor the loans granted and the repayment/receipts are regular as per the contractual termsagreed.

(c) There are no amounts of loans granted to companies firms or other parties listedin the register maintained under section 189 of the Act which are overdue for more thanninety days.

(iv) In our opinion and according to the information and explanations given to usprovisions of section 185 of the Companies Act 2013 in respect of loans to directorsincluding the entities in which they are interested and in respect of loans and advancesgiven investments made and guarantees and securities given have been complied with bythe Company. The Company is engaged in the business of providing infrastructuralfacilities and accordingly the provisions of Section 186 to the extent applicable havebeen complied with by the Company.

(v) The Company has not accepted any deposits within the meaning of sections 73 to 76of the Act and the Companies (Acceptance of Deposits) Rules 2014 (as amended).Accordingly the provisions of clause 3(v) of the Order are not applicable.

(vi) We have broadly reviewed the books of account maintained by the Company pursuantto the rules made by the Central Government for the maintenance of cost records undersection 148(1) of the Act related to the generation of power and are of the opinion thatprima facie the specified accounts and records have been made and maintained. We havenot however made a detailed examination of the same.

(vii) (a) The Company is regular in depositing with appropriate authorities undisputedstatutory dues including provident fund income tax duty of customs goods and servicestax cess and other material statutory dues applicable to it. The provision relating toemployees’ state insurance are not applicable to the Company.

(b) According to the information and explanations given to us no undisputed amountspayable in respect of provident fund income-tax sales-tax duty of customs goods andservice tax cess and other statutory dues were outstanding at the year end for a periodof more than six months from the date they became payable.

(c) According to the records of the Company the dues outstanding of income tax onaccount of any dispute are as follows:

Name of the statute Nature of Tax Amount (H in Crores) Period to which the amount relates Forum where dispute is pending
Income Tax Act 1961 Income Tax 22.83# Financial Year 2009- 10 2010-11 2011-12 and 2013-14 Income Tax Appellate Tribunal (ITAT)

# Net of H 26.50 Crores adjusted against refunds (under protest).

(viii) According to the information and explanations given by the management theCompany has not defaulted in the repayment of loans or borrowings to any banks andfinancial institutions existing as at the balance sheet date. The Company did not have anyloans or borrowing in respect of government or dues to debenture holders during the year.(ix) In our opinion and according to the information and explanations given by themanagement the monies raised by the Company by way of term loans were applied for thepurposes for which those were raised. The Company has not raised any monies by way ofinitial public offer/ further public offer during the year.

(x) Based upon the audit procedures performed for the purpose of reporting the true andfair view of the financial statements and according to the information and explanationsgiven by the management we report that no fraud by the Company or no fraud on the Companyby the officers and employees of the Company has been noticed or reported during the year.

(xi) According to the information and explanations given to us the Company has notpaid any managerial remuneration to its directors including managing director and wholetime directors and its manager and hence reporting under clause 3(xi) of the Order is notapplicable and hence not commented upon.

(xii) In our opinion the Company is not a nidhi company. Therefore the provisions ofclause 3(xii) of the Order are not applicable to the Company and hence not commentedupon.

(xiii) According to the information and explanations given by the managementtransactions with related parties are in compliance with sections 177 and 188 of theCompanies Act 2013 where applicable and the details have been disclosed in the notes tothe standalone financial statements as required by the applicable accounting standards.

(xiv) According to the information and explanations given to us and on an overallexamination of the balance sheet the Company has not made any preferential allotment orprivate placement of shares or fully or partly convertible debentures during the yearunder review and hence reporting requirements under clause 3(xiv) are not applicable tothe Company and hence not commented upon.

(xv) According to the information and explanations given by the management the Companyhas not entered into any non-cash transactions with directors or persons connected withhim as referred to in section 192 of the Act.

(xvi) According to the information and explanations given to us and legal opinionobtained by the Company the provisions of section 45-IA of the Reserve Bank of India Act1934 are not applicable to the Company.

For S R B C & CO LLP

Chartered Accountants

ICAI Firm Registration Number : 324982E/E300003

per Navin Agrawal

Partner

Membership Number : 056102

UDIN : 21056102AAAABC7888

Place : Bengaluru

Date : May 6 2021

Annexure - 2 to the Independent Auditor’s Report of even date on the StandaloneFinancial Statements of Adani Power Limited

Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section143 of the Companies Act 2013 (the "Act") statements and We have auditedthe internal financial controls over financial reporting of Adani Power Limited ("thereporting included Company") as of March 31 2021 in conjunction with controls ouraudit of the standalone financial statements of the reporting with reference to theseCompany for the year ended on that date. statements assessing the risk that a

Management’s Responsibility for Internal Financial Controls

The Company’s management is responsible for establishing and maintaining internalfinancial controls based on the internal control over financial reporting criteriaestablished by the Company considering the essential components of internal control statedin the Guidance Note on Audit of Internal Financial Controls Over Financial Reportingissued by the Institute of audit opinion on the internal Chartered Accountants of India.These responsibilities include the design implementation and maintenance of adequateinternal financial controls that were operating effectively for ensuring the orderly andefficient of its business including adherence to the Company’s policies thesafeguarding of its assets the prevention and detection of frauds and errors theaccuracy and completeness of the accounting records and the timely preparation ofreliable financial information as required under the Companies Act 2013.

Auditor’s Responsibility

Our responsibility is to express an opinion on the Company’s internal financialcontrols over financial reporting with reference to these standalone financial statementsstatements based on our audit. We conducted our audit in accordance with the Guidance Noteon Audit of Internal Financial Controls Over Financial Reporting (the "GuidanceNote") and the Standards on Auditing as specified under section 143(10) of theCompanies Act 2013 to the extent applicable to an audit of internal financial controlsand both issued by the Institute of Chartered Accountants of India. Those Standards andthe Guidance Note require that we comply with ethical requirements and plan and performthe audit to obtain reasonable assurance about whether adequate internal financialcontrols over financial reporting with reference to these standalone financial statementswas established and maintained and if such controls operated effectively in all materialrespects.

An audit involves performing procedures to obtain audit evidence about the adequacy ofthe internal financial controls over financial reporting with reference to their thesestandalone financial operating effectiveness. Our audit of internal financial controlsover financial over an understanding of internal financial financial financial weaknessexists and testing and evaluating the design and operating effectiveness of internalcontrol based on the assessed risk. The procedures selected depend on the auditor’sjudgement including the assessment of the risks of material misstatement of the financialstatements whether due to fraud or error.

We believe that the audit evidence we have obtained is sufficient and appropriate toprovide a basis for our qualified controls over financial reporting with reference tothese standalone financial statements.

Meaning of Internal Financial Controlsconduct Over

Financial Reporting With Reference to these Standalone Financial Statements

A company’s internal financial control over financial reporting with reference tothese standalone financial statements is a process designed to provide reasonableassurance regarding the reliability of financial reporting and the preparation offinancial statements for external purposes in accordance with generally acceptedaccounting principles. A company’s internal financial control over financialreporting with reference to these standalonefinancial those policies and procedures that

(1) pertain to the maintenance of records that in reasonable detail accurately andfairly reflect the transactions and dispositions of the assets of the company;

(2) provide reasonable assurance that transactions are recorded as necessary to permitpreparation of financial statements in accordance with generally accepted accountingprinciples and that receipts and expenditures of the company are being made only inaccordance with authorisations of management and directors of the company; and

(3) provide reasonable assurance regarding prevention or timely detection ofunauthorised acquisition use or disposition of the company’s assets that could havea material effect on the financial statements.

Inherent Limitations of Internal Financial Controls

Over Financial Reporting With Reference to these

Standalone Financial Statements

Because of the inherent limitations of internal financial controls over financialreporting with reference to these standalone financial statements including thepossibility of collusion or improper management override of controls materialmisstatements due to error or fraud may occur and not be detected. Also projections ofany evaluation of the internal financial controls over financial reporting with referenceto these standalone financial statements to future periods are subject to the risk thatthe internal financial control over financial reporting with reference to these standalonefinancial statements may become inadequate because of changes in conditions or that thedegree of compliance with the policies or procedures may deteriorate.

Qualified Opinion

According to the information and explanations given to us and based on our auditmaterial weakness has been identified in the Company’s internal financial controlsover financial reporting as at March 31 2021 as regards evaluation of uncertainty forrealising the carrying value of its investments / loans related to Adani Power (Mundra)Limited a wholly owned subsidiary aggregating to H 5675.13 Crores.

A ‘material weakness’ is a deficiency or a combination of deficiencies ininternal financial control over financial reporting such that there is a reasonablepossibility that a material misstatement of the company’s annual or interim financialstatements will not be prevented or detected on a timely basis.

In our opinion except for the possible effects of the material weakness describedabove on the achievement of the objectives of the control criteria the Company hasmaintained in all material respects adequate internal financial controls over financialreporting with reference to these standalone financial statements and such internalfinancial controls over financial reporting with reference to these standalone financialstatements were operating effectively as of March 31 2021 based on the internal controlover financial reporting criteria established by the Company considering the essentialcomponents of internal control stated in the Guidance Note on Audit of Internal FinancialControls Over Financial Reporting issued by the Institute of Chartered Accountants ofIndia.

Explanatory paragraph

We also have audited in accordance with the Standards on Auditing issued by theInstitute of Chartered Accountants of India as specified under Section 143(10) of theAct the standalone financial statements of Adani Power Limited which comprise theBalance Sheet as at March 31 2021 and the related Statement of Profit and Loss includingthe Statement of Other Comprehensive Income the Cash Flow Statement and the Statement ofChanges in Equity for the year then ended and a summary of significant accountingpolicies and other explanatory information and our report dated May 6 2021 expressed aqualified opinion.

For S R B C & CO LLP

Chartered Accountants

ICAI Firm Registration Number : 324982E/E300003

per Navin Agrawal

Partner

Membership Number : 056102

UDIN : 21056102AAAABC7888

Place : Bengaluru

Date : May 6 2021

.