CERTAIN CONVENTIONS, PRESENTATION OF FINANCIAL, INDUSTRY AND MARKET DATA
Certain Conventions

All references to “India” contained in this Prospectus are to the Republic of India, all references to “Cambodia”
are to the “Kingdom of Cambodia”, all references to “Philippines” are to the Republic of Philippines, all
references to “Singapore” are to the Republic of Singapore, all references to “Sri Lanka” are to the “Democratic
Socialist Republic of Sri Lanka”, all references to “Indonesia” are to the “Republic of Indonesia” are to the
“Republic of Indonesia” and all references to the “U.S.”, “United States” or “U.S.A.” are to the “United States
of America” and its territories and possessions.

Unless otherwise specified, any time mentioned in this Prospectus is in Indian Standard Time. Unless indicated
otherwise, all references to a year in this Prospectus are to a calendar year.

Financial Data

Unless stated or the context requires otherwise, our financial data included in this Prospectus is derived from
the Restated Consolidated Financial Information. For further information, see “Financial Statements” on page
217,

Our Company’s Financial Year commences on April 1 of the immediately preceding calendar year and ends on
March 31 of that particular calendar year, so all references to a particular Financial Year or Fiscal Year, unless
stated otherwise, are to the 12 months period commencing on April 1 of the immediately preceding calendar
year and ending on March 31 of that particular calendar year.

Unless the context requires otherwise, the financial information in this Prospectus is derived from the restated
consolidated financial information of our Company, and our Subsidiaries and our Associate, comprising the
restated consolidated statement of assets and liabilities as at August 31, 2021, March 31, 2021, March 31, 2020
and March 31, 2019, the restated consolidated statement of profit and loss (including other comprehensive
income), the restated consolidated statement of changes in equity, and the restated consolidated statement of
cash flows for the five-month period ended August 31, 2021, and for the years ended March 31, 2021, March
31, 2020 and March 31, 2019, and the related notes and annexures, prepared in terms of the requirements of
Section 26 of Part I of Chapter III of the Companies Act, the SEBI ICDR Regulations and the Guidance Note
on Reports in Company Prospectuses (Revised 2019) issued by the ICAI, as amended from time to time. For
further information, see “Financial Statements” on page 217.

There are significant differences between the Ind AS, the International Financial Reporting Standards (the
“IFRS”) and the Generally Accepted Accounting Principles in the United States of America (the “U.S.
GAAP”). Accordingly, the degree to which the financial information included in this Prospectus will provide
meaningful information is entirely dependent on the reader’s level of familiarity with Indian accounting
practices. Any reliance by persons not familiar with accounting standards in India, the Ind AS, the Companies
Act 2013 and the SEBI ICDR Regulations, on the financial disclosures presented in this Prospectus should
accordingly be limited. We have not attempted to quantify or identify the impact of the differences between the
financial data (prepared under Ind AS and IFRS/U.S. GAAP), nor have we provided a reconciliation thereof.
We urge you to consult your own advisors regarding such differences and their impact on our financial data
included in this Prospectus. For more information, please see “Risk Factors - Significant differences exist
between the Indian Accounting Standards and other accounting principles, such as Generally Accepted
Accounting Principles in the United States of America (US GAAP) and International Financial Reporting
Standards (IFRS), which may be material to investors' assessments of our financial condition” on page 55.

EBITDA, EBITDA Margin, Gross Debt, Net worth, Return on net worth, Net asset value per Equity Share and
segment results (the “Non-GAAP measures’) presented in this Prospectus are supplemental measures of our
performance and liquidity that are not required by, or presented in accordance with, Ind AS, IFRS or US
GAAP. Furthermore, these Non-GAAP measures, are not a measurement of our financial performance or
liquidity under Indian GAAP, IFRS or US GAAP and should not be considered as an alternative to net
profit/loss, revenue from operations or any other performance measures derived in accordance with Ind AS,
IFRS or US GAAP or as an alternative to cash flow from operations or as a measure of our liquidity. In
addition, Non-GAAP measures used are not a standardised term, hence a direct comparison of Non-GAAP
measures between companies may not be possible. Other companies may calculate Non-GAAP measures
differently from us, limiting their usefulness as a comparative measure.

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