that you consult your own advisors regarding such differences and their impact on our financial data. 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 policies and practices, the
Companies Act, Ind AS, and the SEBI ICDR Regulations. Any reliance by persons not familiar with Indian
accounting policies and practices on the financial disclosures presented in this Prospectus should, accordingly, be
limited.

Our Company’s fiscal year commences on April 1 of each year and ends on March 31 of the next year.
Accordingly, all references to a particular fiscal year (referred to herein as “Fiscal”, “Fiscal Year” or “FY”) are
to the 12 months period ended March 31 of that particular year, unless otherwise specified.

All the figures in this Prospectus have been presented in million or in whole numbers where the numbers have
been too small to present in million unless stated otherwise. One million represents 1,000,000 and one billion
represents 1,000,000,000. Certain figures contained in this Prospectus, including financial information, have been
subject to rounding adjustments. Any discrepancies in any table between the totals and the sum of the amounts
listed are due to rounding off. All figures in decimals have been rounded off to the two decimal points. In certain
instances, (i) the sum or percentage change of such numbers may not conform exactly to the total figure given,
and (ii) the sum of the figures in a column or row in certain tables may not conform exactly to the total figure
given for that column or row. However, figures sourced from third-party industry sources may be expressed in
denominations other than million or may be rounded off to other than two decimal points in the respective sources,
and such figures have been expressed in this Prospectus in such denominations or rounded-off to such number of
decimal points as provided in such respective sources.

Unless the context otherwise indicates, any percentage amounts, as set forth in ‘Risk Factors’, ‘Our Business’ and
“Management's Discussion and Analysis of Financial Condition and Results of Operations’ on pages 22, 159 and
304, respectively, and elsewhere in this Prospectus have been calculated on the basis of amounts derived from the
Restated Financial Information and Restated Consolidated Financial Information.

Non- GAAP Financial Measures

This Prospectus contains certain non-GAAP financial measures and certain other statistical information relating
to our operations and financial performance like Adjusted EBITDA, Adjusted EBITDA Margin, EBITDA,
EBITDA Margin, Gross Margin, Net Worth, Return on Net Worth, NAV per Equity Share, debt equity ratio,
Return on Capital Employed, Company Adjusted EBIDTA, Company Adjusted PAT, Company Adjusted Return
on Equity and Company Adjusted Return on Capital Employed and certain other statistical information relating
to our operations and financial performance that are not required by, or presented in accordance with, Ind AS,
Indian GAAP, or IFRS. Further, these non-GAAP measures are not a measurement of our financial performance
or liquidity under Ind AS, Indian GAAP, IFRS or U.S. GAAP and should not be considered in isolation or
construed as an alternative to cash flows, profit/ (loss) for the years/ period or any other measure of financial
performance or as an indicator of our operating performance, liquidity, profitability or cash flows generated by
operating, investing or financing activities derived in accordance with Ind AS, Indian GAAP, IFRS or U.S. GAAP.
We compute and disclose such non-Indian GAAP financial measures and such other statistical information
relating to our operations and financial performance as we consider such information to be useful measures of our
business and financial performance. These non-Indian GAAP financial measures and other statistical and other
information relating to our operations and financial performance may not be computed on the basis of any standard
methodology that is applicable across the industry and therefore may not be comparable to financial measures and
statistical information of similar nomenclature that may be computed and presented by other companies and are
not measures of operating performance or liquidity defined by Ind AS and may not be comparable to similarly
titled measures presented by other companies.

Industry and Market Data

The industry and market data set forth in this Prospectus have been obtained or derived from publicly available
information as well as industry publications and sources. Industry publications generally state that the information
contained in those publications has been obtained from sources believed to be reliable but their accuracy and
completeness are not guaranteed and their reliability cannot be assured. The data used in these sources may have
been re-classified by us for the purposes of presentation. Data from these sources may also not be comparable.

In accordance with the SEBI ICDR Regulations, ‘Basis for Offer Price’ on page 106 includes information relating

to our listed peer group companies. Accordingly, no investment decision should be made solely on the basis of
such information.

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