Deloitte

 

 

 

 

 

Haskins & Sells LLP
(Rs in million)
Particulars As at/ for the year ended As at April 1, 2018
March 31, 2019

Total retained Not applicable (95.60)
earnings

Total assets Not applicable 18.31
Total revenue NIL Not applicable
Net cash (6.65) Not applicable
(outflows)

 

 

 

 

 

7. Based on our examination and according to the information and explanations
given to us and as per the reliance placed on the audit report issued by the
other auditors, we report that the Restated Consolidated Financial Information:

9.

a)

b)

c)

have been prepared after incorporating adjustments for the changes in
accounting policies, material errors and _ regrouping/reclassifications
retrospectively in the financial year ended March 31, 2019 to reflect the
same accounting treatment as per the accounting policies and
grouping/classifications followed in the financial statements of the Company
as at and for the three month period ended June 30, 2021, as applicable;

do not require any adjustment for modification as there is no modification
in the underlying audit reports; and

have been prepared in accordance with the Act, ICDR Regulations and the
Guidance Note.

. We have complied with the relevant applicable requirements of the Standard

on Quality Control (SQC) 1, Quality Control for Firms that Perform Audits and
Reviews of Historical Financial Information, and Other Assurance and Related
Services Engagements.

The Restated Consolidated Financial Information do not reflect the effects of

events that occurred subsequent to August 01, 2019.

10.This report should not in any way be construed as a reissuance or re-dating of
any of the previous audit reports issued by us, nor should this report be
construed as a new opinion on any of the financial statements referred to
herein.

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