Puns ish H I an J l I n il ii lyyi I I in Ý ! il Ý

Ptii¹! iiLumn .ml- recognized *iici Lht Company lit; a present legal (m const! ucuvx objJijHtfqti because v£ pal cvl-mls, ic in puitaible that an outflow of resources will he required to settle the obligation and the ansouni can be reliably L-nLi iiLiife-J.

Ort uri ongoing basis, the Company reviews pendiaL case^. claims by third parties and o-iher coiilingcneLcs. Tor contingent losses that arc Ctiys idered probable, so ejttnanted loss Is receded aa an accrual in finunciil rijdseprnts. Loss Contingencies tlinl arc considered possible arc not provided for tat disclosed ss Contingent IJabLLilics in the ilniJirciel islajfcmentsL. Gain contingencies arc hol rcopgitiz^d until (hi eomingciioy has been resolved und amounts me rcoched djfteceiVaMii,

K in p 1m Li- heneflt ]^hlans

T he details ofwious employee benefits provided to employees nrt as under Drlincd lien eft) I'latisnt] Other loap-tcrm benefits

‘E'Im; liability of gratuity pEmt is provided based on actuarial valwtion under i’tujwtod Unit Credit Method a1 the vnd of wch fntiimrial year, Rwncttsurement Cuius and losses arising from issperiences pdjifstmejils rind changes m

iSctruirial jsstimpliouK jre roLo^nised in the perinid in which lhcy liccut, directly in L»lher CLimpnfhtJii&itc LuCftmu.

An ijLlniri.il h .i I ii. il inn invnlviis making vunLMiH UHHumpticrtj Lhnl may iEil-Tbr I'r.im jiLtuiil LlcvcInpmAitK in I he fulure. ThuHJ include I lie doiLriUiUlioiL oftJ» discount e=Le; future r-aboy nietensOs liiilI nlLino I iLy rflKi.

Uumpaciy LCNLi i'nuLjs llir ascertained I ability WOrk^vJ >.:-ul by Li Hu I nv.ui i-jc OorpQraiinfl fit ln;J:a mill whom (he plan iHHL'lr- LI! L I 111 ijML.HI IL'd.

Provision tor due earned leaves Lh determined Lining ^rejected Unit Cost method. with actuarial t al-ianon being carried out at Balance Shed date.

Di'fliM-tl Contribution IHhi

Liability for aiprntTiftBi»fk)tl I'uikL is computed based oil the pr^nuum l'ilIcliLU^J and paid lo LIL of India in respitct of employees covered under ti-uperiirinuiLion I mid Roltcy.

Provident fund it Ltii Nubilities ure ice uy used bust'd on U£1 jj] liability accrued and paid to respecJivifl iiulhurilies

Ulhrr comprehensive iireonir

Ujida liid AS. all hems of income and expQ&B lOMgnized in a period should be included in fuofll or loss for the period. unle-v* £ stundai# requires or permits tniierwinc.

terns of income orOfpcrat ch»L aie n»l in |vro:li. vn loss L>i_1 itre shown in the sCt^menl ut profit and Jlvis

:lh ’oLher ccinroieheiKivt: mSffDDC' m elude re-mciuLiiicmenr or defined benefit plfliK, ILi-reiju:

currency lntnsLptipo difl erenecs arising on transition of fun:: on oiierolious and fair value cams or (Insscsl m ^qviLly instrument*.

Leases'

[lie Cumpiiny assesses jil iuceprtsufi. uf v;on1riJv;L vdiulliLT il contains li louse. ! I Ml is. ill ho ujiiLt.ic! Conveys the ri^kl 1u comcdf i lie use of an idun'ified aasei to: a period in exchange for ttHisidwauon.

C timpani da il LeSScc

The Company applies it sin^e reco^niion and measurement apfwniKh for nil except for short-tenSt leastsfn*-] louses of|pu^va|ge a_s>O^S, The C 'nmpany recn-ijuLsc- lease hah.;ilies to make lease pftjmwitK and ri^hr-of-usc assets rqircscntiiLg 1hc n^ht lo ils^- the undcrLyinc assets.

[] llijlit- nf- use VssoEs

rJii Company recoeriiscs richt-cd-use usids (“Ro j Ajjsrts-'¹) nt the Crxmncncement dale uf the lease Il.c., the dale thrill ideilyrn^ ussc-1 is availiflK fdr uaeV hi !^shl-o f-usv." assets are measured ll1 cost. loss ^pyneou mu luted depreciation and iiTifsnrmvnr losses. end adjust^ lor imy reimo.isurvrnenl of leirse liabilities. flic cost of riyhl-of'Ufle assets include! the amunmt Of kiisr liabilities fOCOgtuiiCd. id it id Ý.!iret;( Lusts mcmretl. Jtnd lease peiyrrtunls made it <.t hufoTO the commencement (bite less any Lease incentives received. Ru;l]t-Qf-use assets are depreciated on a straight-lme basis over il« lo^er of ihe lease tei m and ilie- e^imato d usefu11 i I'v of the atfrtis I f c-wnoi^iii p of (he leased ass-JL (cans lemid it i lie company (it die end of the lease 1cnu at Lhecosl reflects ilwexoiviseofa purchase opiiou, deprecislBon is calcytatetl using the estimated useful life of the rtssei. The righboFrUte Assets ore also subject in impairment.

111 I .pas*- Liabilities

At ilw ciwiuiKJKCfpcnt pflhc tease, the Comp any raon^nsc-. Ichsc liahilitiss measured ul rhe presenr value nf Ec^ise payments lo he made av-er the lease term. Ihc lease payments include fixed payments 1o be ps.id to lessor over the period o flense In culeubtini: the pftscrtl value ed lease payments. tJie Companv uses :ts i ncrenventa I bdrrais'Lup rave at the Liu se eommenLemcm date. Aooordingty, iftfirtbcoommerKcmciit date* the aUpbunl iifleiisc liabilities ir inwreasHl 1o retl-eel r?it^L accretion snf inleresl and reduced ftw I he lease puymcflls made l^i uddiboiij th^oarrying amdqpi* cl lease lijthihlies i'; remeusipreLl if there ^ a modlfietution, :i fhimjte in ihe lease lenm. -i ebad^fi m I lie lease payments or u change in the flwssmflll of -n sip Lin lo purchase die aitderlylng us-stt l.vuw.^L UnhflBiits hawi bevn prefietitied Under ih-Had '^cKon-Currwt Fhtiikial l i^hiSSrjcs¹".

iii'h MiijJ'i-K rm It-iiKce .h ii-il liuses of Iow-vjIIh

The Company applies (tie slwridernt Junto leco^niioii e^eiitp&m to its short-term leases [i.e._L chose leases dial have a lease lennof 12 monlhs os less hum Ho ioniittencemep line and do not contain a puiuhnst option f li also applies (tie least or' low-value asseta r^pognitroti coemption rhai ane low value. Cease payments on storl ierm leaser and leases of low -value assels ht<? teeotncsed as «pea$ mi a straight-line fas&atover time tease term.

Strike ennetssin n arrangements;

Under Appendn [J to LmJ AS I J 5 -Service Loneoss-ion ArrargcrMnts applies to putlic-4o private stiFvice concision Limngcriunits it:

The gmsiio: eomrols o: i emulates whai services cho operatormust provide ^iui (hv Infrastructure on wlnim

Ýt ouLsr prnv il1c ltiem, nod at whet pn ecs ano

me grantor ennnofs fluroujih ownership, bcrerieiiLl cncLkmm Ml" sytlucrvv Lsc ainv uguificfllll icsidtul lpultcx; in she Lnfraslmcliiir at Lhc cr.d of the icnn af the amnyemeut.

Icfrastiuffhirc used in a prfsbp-lfl-privatc service concession iirrangcmcni for its entire fitful life (whole life of tissctsl b Ýu'iLhin (tiv vrojv uf'tbh ^ppciiffl* El'tlic conditions hi (3.) above .ire mc1.

Cost RL^Liu“nilkn

Oasis and expenses arc reawitsed w| ion iuciMBd and arv classified according to ihcir iiiiturc. Expenditure eapl ia Ibed represents employee costs, stores, admin, unveiling, hormwlng, monufaeturin^ Mjppllo^and oiher expenses incurred

fuE u;iii:-,ii i.uiiiuL iin. luiliii:: iulxIijlc LlevelLipouiii undertaken biy ihe f <iinp;n.>.

faventnuia properties

[ncvHLii^iii profx'flies are properties- (kud and building) thu1 are held Jor hm^-temi rental yields nnd-Or lor ciipil.il Appreciation. [nvErtmerl properties inr-tr mciisiiivd i n ji i ;i!=Ey id coat, uh: hiding inoiNiviun cos is After initial recognil ion. mvesImen! pmpe i nn are yintttd at cost tv-:-. iccuinuluteU depratiaUun and oecuiuukicvd ii npu i i men l loss, it any, SuhsequeiH cxpendjttsjc h vaprkilLMHl 1o the asset's carrying Mil only when n is piotoblc that future economic benefits awwc iolvd wi th Llw expenditure w[| I tinw 1u lire Company und die cost of ihe item cun lie 11lvasured rcl i-ili IV A ny rtipiu r ;r ilL n mini1:11 iuc i:n-,l . in: exjy:ri -vi I when they are tUClin w)

I .1 Ý iiiit^s per Shan

Bdu.ii eiriidm:-j:ur ili.if-e EijV'.-'jecii _LompuLci by dividing njjj profitjdi loss lorLhv year utuibulabk to equity slim.: of Uk company fa] Ihe weigfrtmf'avctiqge nunber ul'slimes outatandfi^ during the ve-aj. r.iriiv paidr-up aharea arc included ,t- fully pt.id cqoivolcrls Stitifding to ihe fraction potd vp DiluLud carntngJ pc; share luve been, computed UMiig Inc ^igtitcd it'emjic nunncr of ilia res and dilutive potetval shares, csccpi whore the rcstilL wyuld be nnh dilutive.

(iiil r^rri I ll'll fn.Tfn Yvs I Sank is floored bj i«iy of CXellttitfithar^t; 0Vet enlin: fluusl hull nHA'flilblc Hid !Ý ihim;Ý l.>li- (pfctdtf fled

faun:} hi New Railways proievl ami eiultfcrine (irM olutre; on SflfHMlfld (jind & Bui Wins. l'errn loen is bearnm 1 §25% - 11% p.a. intend rati The company htB cfom; outIv [cjBjwient of ire it-n i Iouti Hj the Went <ii £ I. Ý Luldis and Ihe cbaige.Gti Furidnbnd litrsl amt

Building has been Tuleuscd by Vet bunk. Now.- only eKhmvc churiB On V'** RjlIweV pmjocl remnins Astm (J_a;e.

Funhcr. Lean of ^ !-ili9.00 Lathi uitdcr Bnwrgcr>cy L'lvdil 3.ino- Gis^inljee Scheme 2.0 _:s seamed u[ij;nsl chm.ui; ooi mthwibl^ u^d immovable fixed assets o! New Rji! v. «y L^;nn :u r.acfcnnu and raltWg^ working upitil. Tins 'nciliiy o.imu's fate rat of H,2<KSb - 9.2?¹.. repayable in 48 nsanddy ijKLiilmenU starting limn Mini 17.2022 Lill March I -6.202 7.

(fr)ftt caripim} has repflui iL's mnsandins Birnsmt -iTnicr rhc EnciijicrKy Credit Ý iitc Gunranuc 5dwfl»a iOrvilh HDFC bonk and aim the surge reJti-caJ on iftf propeny l.sent-id in Hardlww, Uttntdnmd

I'eim Lonn I tom The FViidcshiya Industrial ft Inraldfinl tuEponiiion Pf U P. Liifalcd iPICUPi is a^ued by wij -i1' rirw. oharyc on Land an-l Biriildtn^ of Banal Ji Bimlu unit and ^pothet-ntirtn -,n ilk' Plant and Machinery ofLuttamk?: Unit ft Unwai Unit "Fo^-in Loud is imemsl free uniter IndusmiL tnve-slment P rtmotbon ^rhemc iJIVM of Goverfajpeit ol L-n^f Pladealu and repayable afk-r 7 years from [ho date orTesfeciive dsbusonent in tingle- i ratal ifajat, 1-urllKr [luil of \ l,93ti.3b LaJdis ijkoti -.n FV 20L?-20 is secured byuajf of longterm Burk. Guarantee is-wjed to-a sriwckled bans. Pit^li term loan dBbuflfrflEtit m bh E -: L^c" aas-i^keu in l-Y 2u2_^-2- by eatMHinqj the charge or: above fejpctiirestMi seenrity (no additional ccdEafaftl Mtu.\ily gjvuiil.

with fvlnifk nrT Cxni^nhii

S'- lrdii:ii:l|..ii li Ý h«n nidr Ý Ý i' I-- IhL nTflanj.- Ý, :LlI i "I Ulidct .........2tt -Ml rhr 1 .....[Ll-ikS All Mil ¹ I-: I'.'.-lUhiii S6(t 'I 1 iiii|ki:i-. Ail. 1HS8 iluini.t Ihu 11- -i

LililLil SIjilIi )|. -Iin-

1ft t -jl: Ý 11 -1 j I Ý L L- V'llJi 11-dnitLT (1 UlL'Ii ol '.'.ÝIIIiijMIlt,:

Nr iayiirs ul-UTisini;-: has kvn-z^LihliilKd hiv.iiid ttn limit pri^iiud ;r- ptrck-^rST pT tactim 1 nf the [ixrpunkit jrl. 2&!.l irud witfclhc Liinip;r.k:--iPrrlri;riii-on imaibcf ill Iri'.LW) Kul.i. -IIIT.

l£l l lipn. U |ii|i.mfirL IP :ir I' il (" I hr ;irimh .l, n.. MndnrN »ml Fi^iP' IHfl I hi- rnj0i'i| phrlirv

Kc- kun rralkwiOcM In Ihe rd'IntiiS hC Krarled i'j Iht pnjrmKiD. Ýfa’rxi'-'^. k4j- rrinn;^|.^:n;i| iKm™ ml |h* r^LiiwI Pupkin' i^nnl imJcr("errtranita Att. i.-iIIltt Ý,r'.n:.i||y :ir|.iiitk h,|IL miyiirri >-rmn Mi- npr

vj- rvpjy-nhlr- Lin '!l-||: |ii;I lT

it i w total z upj- Hmu wrsTKKi "I rLiiMsinaii

ini I hi 1 inil|: in;. h:i\ rinl ill hieei nil m lpulh. il <tf JiL i-Ml M ImimIl l,_r jii l irifer frldValiiL) UT Hllliyi ii-SJ, iili'Li'.llirl Imil-I^m l-MIMh-k (lnmWfH-l#li)|l With [hr 111:e11 i hi n.ii ml i hin il^kc JaLri mi EiSii m Ý -Enill

(:ij I "I Ý “. --I'l ill ir- En-rlly "i—rEl. -Ý- mil n ¹ in .illi.-r p.-r- iinE nr L-ini- L¹1 HrnliKii-J cn .nr. piinur yi l-= Er---. lt I--, nr nn hth ill^- eiT i'-l- civh|-eiivl' I li limit Hnli ".ir ¹ :| rw

'.hi I'rm i:L-Mi ' . i:i:.|-11lu -:11Ý.:c II I.' Ilk.' 1-41 h 1:n. 11r 1 Ý I |l|i: Ý' 'iilfU-Hl'McIm'ium:l 1i| IlL-nlk yinh m-prul In rhr IlLimnii propcrlm:

Nr pri^L-aliii;;; h*w kl t- iii'iiilr^rr pending p£i in il Ike L’mlr niktr :hr iknani Irani nl tail (PraF niliwiji Arl. l^uKx Clt ihri-nr L-Tard il JfrJ-l

li) 11k (.Vi-qHiiy Inri ™>l hten dbekrtal «< f »<to|| ijnlnijlirr h_L _:my lender -hAO- kw [invirt li- JddtAft A C^hipKuty Bt A Wiltol Atfojilttf di rnj hmr dkninu, !(ta Firifrieiil ltji 11: IBa Ihc rn:l ill 11,-, e Im^L p:-i:ml lull to.-li-Hi- 11.-.: ilr -a -km lln iru . 1 -J: 111— 111:11jil- xjipiir. i-J

m i ' L in ariLT rhr n pnnlitjt perioiL

ML >_h-m. Hi_illl ItaJUiLtag '.'.rill lllUTil-'J hSTArJU^ dldbdliOLt ;.iIl Jllil Jiihl Ml Ihr .ipfuLM .J L'l IfctK daiULtol iliiciunii |y. Mil- L:, . i.I "I LAJLvI odd fle r Vmyairy

:l>-;jiij-.- ..Iile-ii i.ii: LjTl£1-l111lk

11} PiuuMki y-dnf fijuK* l^vd hdin'i nL^vuiMd'iyiifrjngM- irheum Lcn^hiiMd i^,H.^LjL^,L:ij^,y in LLmlMrm 1a. aimui luv alhiLirciaiae. tt* iljiura; id hntkeK in- ihiw* hL JL-Lpuin ill li i_ pILVInlU BL.mJIliIhJ }tUJ

(ln> I he I'tiiML 'III Ý I il.-n.-m-- :'nr Ilx y^|! ended Vlawh |j Jl'li-1 illH; inmiL-L-d h> IHmi il Di’ I liro liM^ Hid Mil -. I|irs) i;n Mu* 11). rwd

IhL- Ia l-m M|l3in illSiitrt hi I In -1 tM HU km ltlL[_:i:il ÝÝÝ!! ,il [hr I'lluriLUl H [ a I Ý-111L-Ý 1 r.

Kev m ..|1' lL. ^AiMkiri'K J .I.F I'ur jfid on live brhalf nf P-i.inK nf I tirKii-r»

(HurUiud

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HAdirfilllP I jI-tIilIi i Kllintl 111 I.IJ

Vili'jfc-LinK nn ll 1111 Wwetujimnntua Alsu;ifi.[g

DIN.M11TS2 1 LJirafcr

DIN:00028207

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