Integrated Filing — IndAS

General information about company
Scrip Code	526881
NSE Symbol	63MOONS
MSEI Symbol	NOTLISTED
ISIN	INE111B01023
Name of company	63 moons technologies limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	20-May-2025   17:00:00
End date and time of board meeting	20-May-2025   18:45:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Statement on impact of audit qualification

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	136367000	468204000
	Other income	615332000	1892705000
	Total income	751699000	2360909000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	302033000	1200970000
(e)	Finance costs	2439000	6688000
(f)	Depreciation, depletion and amortisation expense	68994000	292262000
(f)	Other Expenses
1	Legal and professional charges	269712000	907929000
2	Other expenses	183086000	741591000
	Total other expenses	452798000	1649520000
	Total expenses	826264000	3149440000
3	Total profit before exceptional items and tax	-74565000	-788531000
4	Exceptional items	234971000	234971000
5	Total profit before tax	160406000	-553560000
6	Tax expense
7	Current tax	6315000	-33771000
8	Deferred tax	32866000	42570000
9	Total tax expenses	39181000	8799000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	121225000	-562359000
12	Profit (loss) from discontinued operations before tax	-22522000	109446000
13	Tax expense of discontinued operations	-6557000	31871000
14	Net profit (loss) from discontinued operation after tax	-15965000	77575000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	4695000	153080000
16	Total profit (loss) for period	109955000	-331704000
17	Other comprehensive income net of taxes	6014000	511000
18	Total Comprehensive Income for the period	115969000	-331193000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	84701000	-331193000
	Total profit or loss, attributable to non-controlling interests	-1423000	-1423000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	92157000	92157000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		34051197000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.39	-7.2
	Diluted earnings (loss) per share from continuing operations	2.39	-7.2
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	2.39	-7.2
	Diluted earnings (loss) per share from continuing and discontinued operations	2.39	-7.2
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	2107596000
	Capital work-in-progress	0
	Investment property	981856000
	Goodwill	0
	Other intangible assets	406887000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	3810421000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	4301783000
	Total non-current financial assets	8112204000
	Deferred tax assets (net)	452122000
	Other non-current assets	777924000
	Total non-current assets	12838589000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	1589052000
	Trade receivables, current	29658000
	Cash and cash equivalents	650018000
	Bank balance other than cash and cash equivalents	18602511000
	Loans, current	8744000
	Other current financial assets	1971869000
	Total current financial assets	22851852000
	Current tax assets (net)	257677000
	Other current assets	834996000
	Total current assets	23944525000
3	Non-current assets classified as held for sale	2303000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	36785417000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	92157000
	Other equity	34051197000
	Total equity attributable to owners of parent	34143354000
	Non controlling interest	212241000
	Total equity	34355595000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	38735000
	Total non-current financial liabilities	38735000
	Provisions, non-current	152852000
	Deferred tax liabilities (net)	19133000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1550000
	Total non-current liabilities	212270000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	10202000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	109142000
	Total Trade payable	119344000
	Other current financial liabilities	1472998000
	Total current financial liabilities	1592342000
	Other current liabilities	583247000
	Provisions, current	37407000
	Current tax liabilities (Net)	8000
	Deferred government grants, Current	0
	Total current liabilities	2213004000
3	Liabilities directly associated with assets in disposal group classified as held for sale	4548000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	2429822000
	Total equity and liabilites	36785417000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Software services / Solutions	119191000	405090000
2	Others	20010000	71023000
3	Eliminations	0	0
4	Profit / (loss) before tax of discontinued operationsoperations	0	0
	Total Segment Revenue	139201000	476113000
	Less: Inter segment revenue	2834000	2834000
	Revenue from operations	136367000	468204000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Software services / Solutions	-200975000	-755601000
2	Others	-154801000	-724183000
3	Eliminations	7879000	25958000
4	Profit / (loss) before tax of discontinued operationsoperations	-22521000	109446000
	Total Profit before tax	-370418000	-1344380000
	i. Finance cost	2439000	2439000
	ii. Other Unallocable Expenditure net off Unallocable income	-510742000	-510742000
	Profit before tax	137885000	-444115000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Software services / Solutions	0	0
2	Others	0	0
3	Eliminations	0	0
4	Profit / (loss) before tax of discontinued operationsoperations	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Software services / Solutions	0	0
2	Others	0	0
3	Eliminations	0	0
4	Profit / (loss) before tax of discontinued operationsoperations	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

a Segments have been identified in accordance with the Ind AS 17 Segment Reporting considering the organization structure and the return or risk profiles of the business b Software services or Solutions segment represents an integrated mix of various products, projects and activities incidental thereto. Other segment represents trading, process management, risk consultancy activities, Cyber Securities Solutions, Shared Business Support Services, IT Infrastructure Sharing and NBFC related activities c Due to diversified nature of business, significant assets are interchangeably used between segments and the management believes that it is currently not practicable to provide segment disclosure relating to capital employed since a meaningful segregation is not possible

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of the net defined benefit liability/asset	-2633000	373000
	Total Amount of items that will not be reclassified to profit and loss	-2633000	373000
2	Income tax relating to items that will not be reclassified to profit or loss	-8647000	-138000
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	6014000	511000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-553560000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			5626000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			185025000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			1192055000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			127618000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			322959000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			28048000
	Adjustments for provisions, current			-109563000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-241050000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1427026000
	Other adjustments to reconcile profit (loss)			109446000
	Other adjustments for non-cash items			2232000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			195370000
	Net cash flows from (used in) operations			-358190000
	Dividends received			-8397000
	Interest paid			0
	Interest received			-1427339000
	Income taxes paid (refund)			-366098000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-1427828000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			112723000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			1455576000
	Purchase of other long-term assets			2115964000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			8397000
	Interest received			1267240000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-980000000
	Net cash flows from (used in) investing activities	-477474000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			1687053000
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			40026000
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1647027000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-258275000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-258275000
	Cash and cash equivalents cash flow statement at beginning of period			958498000
	Cash and cash equivalents cash flow statement at end of period			700223000

Audit qualification
Sr.	Details of Audit Qualification	Type of Audit Qualification	Frequency of qualification	For Audit Qualification(s) where the impact is quantified by the auditor	For Audit Qualification(s) where the impact is not quantified by the auditor
				Management's Views	(i) Management's estimation on the impact of audit qualification	(ii) If management is unable to estimate the impact, reasons for the same	Auditors' Comments on (i) or (ii) above
1	Textual Information(1)	Qualified opinion	Repetitive	Textual Information(2)	Textual Information(3)	Textual Information(4)	Textual Information(5)
2	Textual Information(6)	Qualified opinion	Repetitive	Textual Information(7)	Textual Information(8)	Textual Information(9)	Textual Information(10)

Text Block
Textual Information(1)	3.tAs stated by the Management of the Holding Company in Note 8 (a) to the Statement, Civil Suits have been filed against the Holding Company in relation to event occurred on National Spot Exchange Limited trading platform. These matters are pending at various stages of adjudication. As stated in the said note, the management of the Company does not foresee that the parties who have filed Civil Suits would be able to sustain any claim against the Holding Company. In addition, as stated by the management in Note 8 (b, c, d, e) to the Statement, First Information Reports (FIR)/ complaints/ charge-sheets/ orders/ notices registered/ received against various parties including the Company from/ with the Economic Offences Wing of the Mumbai Police (EOW), Central Bureau of Investigation (CBI), Home Department - Government of Maharashtra under MPID Act, the Directorate of Enforcement, and the Serious Fraud Investigation Office (SFI0). Above matters are pending at various stages of adjudication/investigation n nIn this regard, the Management and those charged with Governance have represented to us that other than as stated in the said notes to the Statement, there are no claims, litigations which require adjustments to / disclosures in the Statement. n nAccordingly, in view of above representations regarding legal matters at various stages of adjudication and ongoing investigations/ matters, the outcome of which is not known and is uncertain at this stage, we are unable to comment on the consequential impact in respect of the same on the results for the quarter and year ended 31 March 2025. n
Textual Information(2)	NA
Textual Information(3)	Quantification in not possible
Textual Information(4)	a Post July 2013, civil suits have been filed against the Company in relation to the counter party payment default occurred on the exchange platform of NSEL, wherein the Company has been made a party. In these proceedings certain reliefs have been claimed against the Company, inter-alia, on the ground that the Company is the holding company of NSEL. These matters are pending before the Honble Bombay High Court for adjudication. The Company has denied all the claims and contentions in its reply. There is no privity of contract between the Company and the Plaintiffs therein. The management is of the view that the parties who have filed the Civil Suits would not be able to sustain any claim against the Company. These matters are pending for hearing before the Honble Bombay High Court. n nb First Information Reports (FIRs) have been registered against various parties, including the Company, with the Economic Offences Wing, Mumbai (EOW) and Central Bureau of Investigation (CBI) in connection with the counter party payment default on NSEL platform. After investigation, EOW, Mumbai has presently filed various charge-sheets in the matter including against the Company. CBI has filed charge-sheets including against the Company for alleged loss caused to PEC Ltd. & MMTC Ltd on NSEL platform and aforesaid cases are pending for trial before Court. n nc The SFIO has filed complaint with the Honble Sessions Court under various sections of IPC and Companies Act against several persons/entities including the Company relating to NSEL payment default. The Company has challenged the issuance of process order before the Honble Bombay High Court and the proceedings in the matter has been stayed by the Honble High Court. The matter is pending for hearing before Honble Bombay High Court. n nd State Government attached various assets of the Company under MPID Act by issuing Gazette Notifications. The Company is in process of pursuing its remedy before Honble MPID Court against said Notifications. n nIn the light of the above ongoing investigations and matters, the outcome of which is not known and is uncertain at this stage, we are unable to quantify the impact. n n n ne) The Enforcement Directorate(ED) has attached certain assets of the Company under the provisions of the Prevention of Money Laundering Act, 2002(PMLA). The Honble Appellate Tribunal quashed the provisional attachment orders and imposed conditions with regard to the Company. The Company has filed the appeal before the Honble Bombay High Court for the limited purpose for challenging the conditions put by the Honble Appellate Tribunal. The Honble Court was pleased to admit the appeal. ED has also filed cross appeal, which is tagged with the Companys appeal. The matters are pending for hearing. Meanwhile, ED filed a prosecution complaint before the Spl. PMLA Court, Mumbai against the Company and the same is pending for trial. n nIn the light of the above ongoing investigations and matters, the outcome of which is not known and is uncertain at this stage, we are unable to quantify the impact. n
Textual Information(5)	Quantification in not possible
Textual Information(6)	We reproduce hereunder the Basis for Qualified Opinion issued by the independent auditor(s) of a subsidiary viz. National Spot Exchange Limited (NSE') vide their audit report on the consolidated Ind AS financial statement of NSEL, to the extent the same are found significant as per the Guidance issued by the Institute of Chartered Accountants of India, from time to time and which also forms the basis for qualified opinion in our audit report on the accompanying Statement of the Group. n(a)tAs stated in note nos. 39,40,41 and 44 to the Consolidated Financial Statement, the Group has been served with notices/ letters/ summons from various statutory authorities/ regulators/ Government departments and some purported aggrieved parties. The Group is party to many proceedings filed by / or against the Group which are pending before different forum pertaining to the period prior to suspension of the exchange related operations from 31st July 2013. The management of the Group does not foresee that the parties who have filed Civil Suits against the Group will be able to sustain any claim against the Group. n nThere are some writ petitions, public interest litigations, civil suits including in representative capacity filed by and against the Group. Such matters against the Group are sub-judice before different forums. The Group may be exposed to civil/criminal liabilities in case of any adverse outcome of these investigations/enquiries or legal cases or any other investigations as referred above enquires or suits which may arise at a later date. n nIn the light of the above, the outcome of which is not presently known and is uncertain at this stage, hence we are not able to comment on the current or consequential impact if any, in respect of the same on these Consolidated Financial Statements. Also, the matters stated above could also have a consequential impact on the measurement and disclosure of information provided, but not limited to, Balance Sheet, Statement of profit/(loss) account, cash flow statement, statement of change in equity (SOCIE) and earnings per share (EPS) for the year ended and as at 31st March, 2025 in these Consolidated Financial Statements. n n n(b)tThe trade receivables, other receivables are subject to confirmation and reconciliation. The management, however, does not expect any material changes on account of such reconciliation/ confirmation from parties. In many cases legal notices have been sent to the parties in earlier years; however, we are unable to form any opinion on the recoverability of the outstanding balances of such parties. n n
Textual Information(7)	NA
Textual Information(8)	Quantification in not possible
Textual Information(9)	1.tFor qualification referred in Sr. No. A 1 (a) above, n ni)ta) Post July-2013, civil suits have been filed against the Company in relation to the counter party payment default occurred on the exchange platform of NSEL, wherein the Company has been made a party. In these proceedings certain reliefs have been claimed against the Company, inter-alia, on the ground that the Company is the holding company of NSEL. These matters are pending before the Honble Bombay High Court for adjudication. The Company has denied all the claims and contentions in its reply. There is no privity of contract between the Company and the Plaintiffs therein. The management is of the view that the parties who have filed the Civil Suits would not be able to sustain any claim against the Company. These matters are pending for hearing before the Honble Bombay High Court. n nb) First Information Reports (FIRs) have been registered against various parties, including the Company, with the Economic Offences Wing, Mumbai (EOW) and Central Bureau of Investigation (CBI) in connection with the counter party payment default on NSEL platform. After investigation, EOW, Mumbai has presently filed various charge-sheets in the matter including against the Company. CBI has filed charge-sheets including against the Company for alleged loss caused to PEC Ltd. & MMTC Ltd on NSEL platform and aforesaid cases are pending for trial before Court. n nc) The SFIO has filed complaint with the Honble Sessions Court under various sections of IPC and Companies Act against several persons/entities including the Company relating to NSEL payment default. The Company has challenged the issuance of process order before the Honble Bombay High Court and the proceedings in the matter has been stayed by the Honble High Court. The matter is pending for hearing before Honble Bombay High Court. n nd) State Government attached various assets of the Company under MPID Act by issuing Gazette Notifications. The Company is in process of pursuing its remedy before Honble MPID Court against said Notifications. n ne The Enforcement Directorate(ED) has attached certain assets of the Company under the provisions of the Prevention of Money Laundering Act, 2002(PMLA). The Honble Appellate Tribunal quashed the provisional attachment orders and imposed conditions with regard to the Company. The Company has filed the appeal before the Honble Bombay High Court for the limited purpose for challenging the conditions put by the Honble Appellate Tribunal. The Honble Court was pleased to admit the appeal. ED has also filed cross appeal, which is tagged with the Companys appeal. The matters are pending for hearing. Meanwhile, ED filed a prosecution complaint before the Spl. PMLA Court, Mumbai against the Company and the same is pending for trial. n nIn the light of the above ongoing investigations and matters, the outcome of which is not known and is uncertain at this stage, we are unable to quantify the impact. n n2.tFor qualification referred in Sr. No. A 2a above, n nThe Company is taking all steps to defend its position, however since all matters are sub-judice, the Company is unable to quantify the impact, if any, of such legal proceedings on the financial statements of the Company. There are no claims/litigations/potential settlements involving the Company directly or indirectly, which may require adjustments in the Consolidated Ind AS Financial Statements. n n3.tFor qualification referred in Sr. No. A 2 b above: n nMajority value of the trade and other receivables etc. are under litigation/subject to court orders. Company has already made provision for majority of the values or disclosed the reason for non-provisioning. Company is making full efforts for recovery of the amounts. n
Textual Information(10)	Quantification in not possible