December 2020 is tabulated below, which have been audited by other auditor and whose report has
been furnished to us by the Management and our opinion on the consolidated financial statements,
in so far as it relates to the amounts and disclosures included in respect of the joint venture, is based
solely on the report of the other auditor:
Rs. Million
As at/ for the nine months period ended
31 December 2020

 

Particulars

 

Share of profit in its joint ventures (including
total comprehensive income)

0.90

 

 

 

the special purpose consolidated financial statements include the special purpose financial
statements of subsidiaries, M/s Craftsman Automation Singapore Pte. Ltd., which is in the process
of voluntary winding up and M/s. Craftsman Europe B.V., whose share of total assets, total revenues
and net cash inflows / (outflows) included in the consolidated financial statements, for the nine
months ended 31 December 2020 is tabulated below, have not been audited by us. The special
purpose financial statements of these subsidiaries are unaudited and has been furnished to us by the
Management and our opinion on the special purpose consolidated financial statements, in so far as
it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on

 

such unaudited special purpose financial statements certified by the Management.

Rs. Million

 

Particulars

As at / for the nine months period ended
31 December 2020

 

 

 

 

 

 

Total assets 200.9
Total revenue 131.3
Net cash inflows / (outflows) 40.8

 

Our opinion on the consolidated Ind AS financial statements is not modified in respect of these matters.

The comparative restated consolidated financial information of the Company prepared in accordance with
Ind AS for the years ended 31 March 2020, 31 March 2019 and 31 March 2018 included in these restated
consolidated financial information have been audited by the Previous Auditors. The Previous Auditors have
issued an unmodified examination report dated 25 January 2021 on the same.

Based on examination report dated 25 January 2021 provided by the Previous Auditors, the audit reports
on the consolidated financial statements issued by the Previous Auditors included following other matters:

“We did not audit the financial statements of the subsidiaries, whose share of total assets, total revenues
and net cash flows, included in the Restated Consolidated Financial Information for each of the financial

years is tabulated below:

Craftsman Singapore Pte. Limited

 

 

 

 

 

 

 

 

 

 

 

Rs. Million
Particulars As at / for the As at / for the As at / for the
year ended year ended year ended
31 March 2020 31 March 2019 31 March 2018
Total assets 1.02 3.83 5.02
Total revenue 7.96 12.42 13.32
Net cash inflows / (outflows) (0.80) (0.53) 0.72
Craftsman Europe B.V. (previously called Craftsman Marine B.V., Netherlands)
Rs. Million
Particulars As at / for the As at / for the As at / for the
year ended year ended year ended
31 March 2020 | 31 March 2019 31 March 2018
Total assets 200.70 182.04 181.99
Total revenue 169.40 195.47 162.20
Net cash inflows / (outflows) 0.80 (17.29) 6.68

 

 

 

 

227
