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Enterprises LimitedMain BoardEquity2024-04-012025-03-312025-05-012025-04-27INRCroresQuarterlyFourth quarterMulti segment2025-05-0112:30:002025-05-0114:30:00trueCash Flow IndirectStatement on impact of audit qualification2025-01-012025-03-31AuditedConsolidated2696586000006357800000276016400000358998000001097833000003257400000756750000017963800000123641000007605050000026288640000013130000000131300000002626000000013596200000-7551000001284110000001341890000000040280000013821700000-1110600000127111000003844910000016999000003734590000016925000001154200000132.9832.980032.9832.980.01350.01580.03272024-04-012025-03-31AuditedConsolidated9789475000002470330000010036508000009710550000039814180000018445400000311890000005978020000042113300000291545500000938320700000653301000003945730000010478740000027761600000192360000029685200000075102200000-173200000-43600000-1296000005077300000800499000006332800000863827000007099000000090599000007708150000093012000001154200000150198550000060.6760.67-0.12-0.1260.5560.550.01350.02610.0341Operating and Other Expenses75303500000Foreign Exchange loss / (gain)747000000Operating and Other Expenses287935900000Foreign Exchange loss / 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Income027829550000011297267000002782955000001129726700000Integrated Resources Management8330500000Mining Services5103800000New Energy Ecosystem9938100000Airport2843700000Road1445900000Others39368900000Commercial Mining-2837600000Unallocable Income6357800000Integrated Resources Management30614300000Mining Services14530200000New Energy Ecosystem40820700000Airport14346200000Road12655600000Others34249100000Commercial Mining-7319600000Unallocable Income247040000007055110000016460050000070551100000164600500000Integrated Resources Management64664500000Mining Services91798700000New Energy Ecosystem128404300000Airport522372500000Road254762700000Others340357500000Commercial Mining338905000000Unallocable Income017412652000002400902000001981355400000Integrated Resources Management129552900000Mining Services14778400000New Energy Ecosystem40530000000Airport124338300000Road34464600000Others82881700000Commercial Mining154859800000Unallocable Income0581405700000835245200000141665090000059780200000-7673300000-145373000000-171668000000000-295547000000-19442200000042113300000000004047900000400000136704000000000-430914000006591000000-385360000006625140000000020947200000045304200000014206000000546000000011394900000003637400000291711400000000000000000035437100000184104000000040000011840800000044034900000-262586100000004168360000000000348193200000991043000001435340000014820000005599010000005264000002194734000002191500000549280000076843000002306550000030749800000Amount of items that will not be reclassified to profit and loss-27800000-27800000Amount of items that will not be reclassified to profit and loss-61400000-61400000-8000000-16100000Amount of items that will be reclassified to profit and loss-1063400000-1063400000Amount of items that will be reclassified to profit and loss6729000000672900000027400000350900000-11106000006332800000AuditedQualified opinionSHAH DHANDHARIA & CO LLPtrue2028-03-3110036508000001003650800000938320700000938320700000800499000008004990000060.5560.551981355400000198135540000014166509000001416650900000564704500000564704500000As detailed in Note 13(a) and 13(c) of this Statement, in case of one of the subsidiaries, namely Mumbai International Airport Limited ('MIAL'), the legal proceedings involving investigations initiated by the Ministry of Corporate Affairs ('MCA') and chargesheet filed by the Central Bureau of Investigation are currently on-going in respect of matters involving potential conflict of interest and alleged misuse of funds of MIAL aggregating to Rs. 845.76 crores related to works contracts that are currently included in Property, Plant and Equipment at a net booK value of Rs. 485.45 crores. The auditors of MIAL have given a qualified opinion in the absence of sufficient appropriate audit evidence in respect of the above, as they are unable to comment on the adjustments and the consequential impact, if any.Qualified opinionRepetitiveNot ApplicableNot ApplicableNot assessable at this point of timeThe legal proceedings involving investigations initiated by the Ministry of Corporate Affairs ('MCA') and chargesheet filed by the Central Bureau of Investigation are currently on-going in respect of matters involving potential conflict of interest and alleged misuse of funds of MIAL aggregating to Rs. 845.76 crores related to works contracts that are currently included in Property, Plant and Equipment at a net book value of Rs. 485.45 crores. The auditors of MIAL have given a qualified opinion in the absence of sufficient appropriate audit evidence in respect of the above, as they are unable to comment on the adjustments and the consequential impact, if any.Rajesh S. AdaniJugeshinder SinghHemant NerurkarShubham RohatagiNAAhmedabad2025-05-01