Restated Financial Information definition

Restated Financial Information means the restated financial information of our Company, comprising the restated summary statement of assets and liabilities as at September 30, 2023, September 30, 2022, March 31, 2023, March 31, 2022 and March 31, 2021 and the restated summary statement of profit and loss (including other comprehensive income), cash flow statement and changes in equity for the six month period ended September 30, 2023 and September 30, 2022, and the financial years ended March, 31, 2023, March, 31, 2022 and March 31, 2021 of the Company together with the summary statement of significant accounting policies, and other explanatory information thereon, derived from the audited financial statements prepared in accordance with the Ind AS for the financial year ended March 31, 2023 and from the special purpose audited financial statements prepared in accordance with the Ind AS for financial years ended March 31, 2022 and March 31, 2021 and six months period ended September 30, 2023 and September 30, 2022, and, restated in accordance with the SEBI ICDR Regulations, Section 26 of Part I of Chapter III of the Companies Act, 2013 and the Guidance Note on “Reports in Company Prospectuses (Revised 2019)” issued by ICAI;
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Restated Financial Information is defined in the fourth recital.
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Restated Financial Information means the restated consolidated financial information of the Company and subsidiaries, comprising of the restated consolidated statement of assets and liabilities as at and for the three month periods ended June 30, 2023 and for the financial years ended March 31, 2023, March 31, 2022 and March 31, 2021; the restated consolidated statements 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 three month periods ended June 30, 2023 and for the financial years ended Fiscals ended March 31, 2023, March 31, 2022 and March 31, 2021, the statement of material accounting policies, and other explanatory information 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 Institute of Chartered Accountants of India, as amended from time to time;
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Examples of Restated Financial Information in a sentence

  • Unless the context requires otherwise, the financial information of our Company has been derived from the Restated Financial Information.

  • We have entered into and may in the course of our business continue to enter into transactions specified in the Restated Financial Information contained in this Draft Prospectus with related parties that include our Promoter and Directors and Promoter Group entities.

  • T he summary of financial informationpresented below should be read in conjunction with the Restated Financial Information, the notes thereto and the chaptersWLWOHG ³)LQDQFLDO ,QIRUPDWLaRndQA´na lysDis QofGF ina³nc0ialDPQosDitiJonHaPndHRQesWult¶sVof 'LVF2SHUDWbeLgiRnnQingVo´n Page Nos.

  • For details regarding our related party transactions for the Financial Years ended 2023, 2022 and 2021, see “Financial Information – Restated Financial Information – Notes to Restated Financial Statements – Note 29: Related party disclosures” on page 136 of this Letter of Offer.

  • The Restated Financial Information does not contain any qualification requiring adjustments by the Auditors.

  • Following are the details as per the Limited Reviewed Financial Information for the six-month period ended September 30, 2022 and September 30, 2023 and Restated Financial Information as at and for the Financial Years ended on March 31, 2023, 2022 and 2021:(₹ in lakhs)S.No.Particulars*Not Annualised For further details, please refer the section titled “Financial Information” on page 111 of this Letter of Offer.

  • The Restated Financial Information do not contain any qualifications by the Statutory Auditors.

  • PV RI WKH ,VVXH VHHSUMMARY OF FINANCIAL INFORMATIONThe following tables provide the summary of financial information of our Company derived from the Restated Financial Information as at and for the period ended February 10, 2024 and as at and for the Financial Years ended March 31,2023, 2022 and 2021.

  • For details on related party transactions, please refer to the "Annexure 30 -Related Party Transaction" under chapter titled "Restated Financial Information" on page 154 of this Draft Prospectus.

  • Following are the details of related party transactions as per the Restated Financial Information as at and for the six months period ended September 30, 2023 and as at and for the Financial Years ended on March 31, 2023, 2022 and 2021: (Amount in Lakhs, Unless Otherwise Stated)Sr.No.Nature of TransactionAs at30-Sep-2331-Mar-2331-Mar-2231-Mar-211Remuneration Sandip M.


More Definitions of Restated Financial Information

Restated Financial Information means the restated financial information of the Company and the Subsidiary as of and for the financial years ended March 31, 2023, March 31, 2022 and March 31, 2021, comprising: (i) the restated consolidated statement of assets and liabilities as at March 31, 2023, 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 year ended March 31, 2023; (ii) the restated standalone statement of assets and liabilities as at March 31, 2022 and March 31, 2021, the restated standalone statement of profit and loss (including other comprehensive income), the restated standalone statement of changes in equity and the restated standalone statement of cash flows for each of the years ended March 31, 2022 and March 31, 2021; and (iii) the restated statement of significant accounting policies, notes and other explanatory information, each prepared in accordance with the requirements of Section 26 of Part I of Chapter III of the Companies Act, and restated in accordance with the SEBI ICDR Regulations and the Guidance Note on Reports in Company Prospectuses (Revised 2019) issued by the ICAI, each as amended from time to time. Accordingly, the references to “restated financial statements” in the relevant sections of the Offer Agreement stand modified to this extent.
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Restated Financial Information means Restated Financial Information of the Company comprising the Restated Statement of Assets and Liabilities as at 30 September 2021, 30 September 2020, 31 March 2021, 31 March 2020 and 31 March 2019, the Restated Statement of Profit and Loss (including other comprehensive income), the Restated Statement of Changes in Equity, the Restated Statement of Cash Flow for the period beginning 1 April 2021 to 30 September 2021 and 1 April 2020 to 30 September 2020 and for the years ended 31 March 2021, 31 March 2020 and 31 March 2019, the Summary Statement of Significant Accounting Policies and other explanatory information, as approved by the Board of Directors of the Company at their meeting held on November 8, 2021 prepared as per requirement of Section 26 of Part I of Chapter III of the Companies Act, 2013, The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, as amended and The Guidance Note on Reports in Company Prospectuses (Revised 2019) issued by the Institute of Chartered Accountants of India, as amended from time to time;
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Related to Restated Financial Information

  • Annual Financial Information means annual financial information as such term is used in paragraph (b)(5)(i) of the Rule and specified in Section 3(a) of this Disclosure Agreement.

  • Confidential commercial or financial information means any business information (other than trade secrets) which is exempt from the mandatory disclosure requirement of the Freedom of Information Act, 5 U.S.C. 552. Exemptions from mandatory disclosure which may be applicable to business information contained in proposals include exemption (4), which covers “commercial and financial information obtained from a person and privileged or confidential,” and exemption (9), which covers “geological and geophysical information, including maps, concerning wells.”

  • Financial Information has the meaning set forth in Section 4.6.

  • Commercial Information means information regarding the purchase and sale of goods and services, including, but not limited to, information regarding marketing strategy, production data, assessments of goods and services, mineral exploration records, and compilations of data regarding commercial activity.

  • Confidential commercial information means records provided to the govern- ment by a submitter that arguably contain material exempt from release under Exemption 4 of the Freedom of Information Act, 5 U.S.C. 552(b)(4), be- cause disclosure could reasonably be expected to cause substantial competi- tive harm.

  • Original Information means information that—

  • Staffing Information in relation to all persons identified on the Supplier's Provisional Supplier Personnel List or Supplier's Final Supplier Personnel List, as the case may be, such information as the Department may reasonably request (subject to all applicable provisions of the DPA), but including in an anonymised format: (a) their ages, dates of commencement of employment or engagement, gender and place of work; (b) details of whether they are employed, self employed contractors or consultants, agency workers or otherwise; (c) the identity of the employer or relevant contracting Party; (d) their relevant contractual notice periods and any other terms relating to termination of employment, including redundancy procedures, and redundancy payments; (e) their wages, salaries, bonuses and profit sharing arrangements as applicable; (f) details of other employment-related benefits, including (without limitation) medical insurance, life assurance, pension or other retirement benefit schemes, share option schemes and company car schedules applicable to them; (g) any outstanding or potential contractual, statutory or other liabilities in respect of such individuals (including in respect of personal injury claims); (h) details of any such individuals on long term sickness absence, parental leave, maternity leave or other authorised long term absence; (i) copies of all relevant documents and materials relating to such information, including copies of relevant Agreements of employment (or relevant standard Agreements if applied generally in respect of such employees); and (j) any other “employee liability information” as such term is defined in regulation 11 of the Employment Regulations;

  • Information has the meaning specified in Section 10.07.

  • Confidential Information Memorandum means the Confidential Information Memorandum of the Borrower dated December 2010 delivered to the Lenders in connection with this Agreement.

  • Biometric information means any information, regardless of how it is captured, converted, stored, or shared, based on an individual’s biometric identifier used to identify an individual. Biometric information does not include information derived from items or procedures excluded under the definition of biometric identifiers.

  • Portfolio Information means confidential and proprietary information of the Fund, the Adviser or the Sub-Adviser that is received by a party hereto in connection with this Agreement, and information with regard to the portfolio holdings, investment activity and characteristics of the Fund.

  • Consolidated Financial Statements means, with respect to any Person, collectively, the consolidated financial statements and notes to those financial statements, of that Person and its Consolidated Subsidiaries prepared in accordance with GAAP.

  • Other Information has the meaning assigned to such term in Section 3.11(b).

  • voting information means postal voting information and/or e-voting information 1.2 Other expressions used in these rules and in Schedule 7 to the NHS Act 2006 have the same meaning in these rules as in that Schedule.