CERTAIN CONVENTIONS, USE OF FINANCIAL INFORMATION AND MARKET DATA AND
CURRENCY OF PRESENTATION

This Prospectus has been prepared in accordance with provisions and disclosure requirements of the SEBI ICDR
Regulations except that the offer procedure including in relation to Bid/Offer Period, submission of Bid Cum
Application Forms, payment of Bid Amount, allocation, Allotment, refund of Bid Amount, if any and listing of the
Equity Shares as described in the section “Offer Procedure” on page 350 (each read with “Definition and
Abbreviations” on page 2) has been prepared in accordance with SEBI ICDR Regulations.

Certain Conventions

All references in this Prospectus to “India” are to the Republic of India, together with its territories and
possessions. All references to the “U.S.”, the “USA” or the “United States” are to the United States of America,
together with its territories and possessions.

Unless stated otherwise, all references to page numbers in this Prospectus are to the page numbers of this.
Prospectus.

Financial Data

Unless indicated otherwise, the financial information in this Prospectus is derived from our Restated Financial
Information, and the respective notes, schedules and annexures thereto, prepared in accordance with the
Companies Act 2013, Ind AS and the guidance notes issued by ICAI and restated in accordance with the SEBI
ICDR Regulations. For further information, see “Summary Financial Information” and “Financial Statements”
on pages 58 and 225, respectively.

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 are to the 12 month period
commencing on April 1 of the immediately preceding calendar year and ending on March 31 of that particular
calendar year.

The audited consolidated financial statements for Fiscals 2020, 2019 and 2018 have been audited by PKF Sridhar
& Santhanam LLP, Chartered Accountants, our Previous Auditors. The audited consolidated interim financial
statements for the nine months ended December 31, 2020 have been audited by Sharp & Tannan, Chartered
Accountants, our Statutory Auditors.

Our Restated Financial Information have been prepared in accordance with Ind AS. There are significant
differences between Indian GAAP, International Financial Reporting Standards (“IFRS”) and Generally Accepted
Accounting Principles in the United States of America (“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 policies and practices, Ind AS, the Companies Act 2013
and the SEBI ICDR Regulations. Any reliance by persons not familiar with Ind AS, the Companies Act 2013, the
SEBIICDR Regulations and practices on the financial disclosures presented in this Prospectus should accordingly
be limited. We have not attempted to quantify the impact of IFRS or U.S. GAAP on the financial information
included in this Prospectus, nor do we provide a reconciliation of our financial information to those under U.S.
GAAP or IFRS and we urge you to consult your own advisors regarding such differences and their impact on our
financial information. For details in connection with risks involving differences between Ind AS, U.S. GAAP and
IFRS see “Risk Factors - Our Company has prepared financial statements under Ind AS. Significant
differences exist between Ind AS and other accounting principles.” on page 53.

Certain figures contained in this Prospectus, including financial information, have been subject to rounding
adjustments. All decimals have been rounded off to 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
numbers in a column or row in certain tables may not conform exactly to the total figure given for that column or
row. However, where any figures that may have been sourced from third-party industry sources are rounded off
to other than two decimal points in their respective sources, such figures appear in this Prospectus as rounded off
to such number of decimal points as provided in their respective sources.

Unless the context otherwise indicates, any percentage or amounts, as set forth in “Risk Factors”, “Business”,
“Management's Discussion and Analysis of Financial Condition and Results of Operations” on page 22, 168,

12
