 

 

 

 

 

 

 

As at and for the
fivemonth: For the year For the year For the year
Particulars period ended | ended oe 31, | ended ee 31, | ended Wass 31,
August 31, 2021
(Vv)
EBITDA (VI) = (I+II+III+IV-V) 1940.62 4,767.60 4,954.61 428.75
Total Income (VII) 7,623.04 17,971.52 18,335.26 18,236.30
EBITDA Margin (%) (VI)/ (VII) 25.5% 26.5% 27.0% 24.3%

 

 

 

 

 

EBITDA is Earnings before Interest (Finance Costs), Tax, Depreciation and Amortization, share of Profit /
(Loss) of associate

EBITDA Margin is the percentage of EBITDA to Total Income.

Segment results is segment revenue less segment expenses. Segment expense is the aggregate of the expense
resulting from the operating activities of a segment that is directly attributable to the segment, including
expenses that can be allocated on a reasonable basis. See “Financial Statements - Annexure VI: Notes to the
Restated Consolidated Financial Information” on page 251.

In accordance with the SEBI ICDR Regulations the audited financial statements of our Company as at and for
the Financial Years ended March 31, 2021, March 31, 2020 and March 31, 2019, and the audited financial
statements of our Material Subsidiary, i.e., SVIL, as at and for the Financial Years ended March 31, 2021,
March 31, 2020 and March 31, 2019, (collectively, the “Audited Financial Statements”) are available on our
website at https://www.agsindia.com/.

Our Company is providing a link to this website solely to comply with the requirements specified in the SEBI
ICDR Regulations. The Audited Financial Statements do not constitute, (i) a part of this Prospectus; or (ii) a
prospectus, a statement in lieu of a prospectus, an offering circular, an offering memorandum, an
advertisement, an offer or a solicitation of any offer or an offer document or recommendation or solicitation to
purchase or sell any securities under the Companies Act, the SEBI ICDR Regulations, or any other applicable
law in India or elsewhere. The Audited Financial Statements should not be considered as part of information
that any investor should consider subscribing for or purchase any securities of our Company or any entity in
which it or the Shareholders have significant influence and should not be relied upon or used as a basis for any
investment decision.

None of our Company or any of its advisors, nor BRLMs or the Selling Shareholders, nor any of their respective
employees, directors, affiliates, agents or representatives accept any liability whatsoever for any loss, direct or
indirect, arising from any information presented or contained in the Audited Financial Statements, or the
opinions expressed therein.

RELATED PARTY TRANSACTIONS

For details of the related party transactions, as per the requirements under applicable Accounting Standards i.e.
Ind AS 24 ‘Related Party Disclosures’ as at and for the five-month period ended August 31, 2021 and the
Financial Years ended March 31, 2021, March 31, 2020 and March 31, 2019, and as reported in the Restated
Consolidated Financial Information, see “Financial Statements — Related party transactions” on page 297.

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