5331222025-01-012025-03-315331222025-03-315331222024-03-315331222024-04-012025-03-315331222025-01-012025-03-31in-capmkt:OtherExpenses1Member5331222024-04-012025-03-31in-capmkt:OtherExpenses1Member5331222025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15331222024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15331222025-01-012025-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15331222024-04-012025-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15331222025-01-012025-03-31AuditorDomain15331222025-01-012025-03-31in-capmkt:AuditedMember5331222025-03-31in-capmkt:AuditedMember5331222025-01-012025-03-31in-capmkt:AdjustedMember5331222025-03-31in-capmkt:AdjustedMember5331222025-01-012025-03-31AuditQualification1iso4217:INRiso4217:INRxbrli:shares533122RTNPOWERNAINE399K01017RattanIndia Power LimitedMain BoardEquity2024-04-012025-03-312025-05-072025-05-02INRCroresQuarterlyFourth quarterSingle segmentPOWER GENERATION AND ALLIED ACTIVITY2025-05-0712:40:002025-05-0714:00:00trueCash Flow IndirectStatement on impact of audit qualification2025-01-012025-03-31AuditedConsolidated93625000009236000001028610000065826000000015640000011838000005988000005051000009026700000125940000001259400000000012594000000000125940000022000001261600000125940000001261600000053701100000100.230.23000.230.23Please refer to outcome of board meeting in pdf filed with stock exchange.2024-04-012025-03-31AuditedConsolidated328383000003567700000364060000002426590000000630400000478770000024073000002095500000341868000002219200000022192000000000221920000000002219200000-7700000221150000022192000000221150000005370110000010-78508000000.410.41000.410.41Other Expenses505100000Other Expenses20955000006061640000065350000000191080000000000021614000002161400000019760000065539700000263370000002435090000017783000001847000000010800000279870000000180270000032423400000009796310000053701100000-7850800000458503000000458503000003262400000000071440000033338400000110900000007668300000411176000002773000000017270000001727000000545690000099569000006286000004097000000010995200000005211280000097963100000Please refer outcome of board meeting pdf filed with stock exchange.4787700000-252800000-37083000000-59710000000-2090000001595000000-4912000000240730000000077600000093000000496500000000-1000000200000018747000004093900000000-56000000409950000000000000100000116700000000000000000000000055310000001482800000869000000000000000334360000076000000098080000000-4400400000568100000056810000012102000001778300000Items that will not be reclassified to profit or loss22000002200000Items that will not be reclassified to profit or loss-7700000-770000000Items that will be reclassified to profit or loss00Items that will be reclassified to profit or loss00002200000-7700000AuditedQualified opinionM/s Walker Chandiok & Co. LLPtrue2025-05-3136406000000364060000003418680000034186800000221920000022192000000.410.41979631000009796310000052112800000521128000004585050000045850300000As stated in Note 5 to the accompanying consolidated financial results, Sinnar Thermal Power Limited (STPL) had ceased to be a subsidiary of the Group with effect from 19 January 2024 pursuant to the re-initiation of Corporate lnsolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code, 2016 (IBC). Consequently, the assets and liabilities of STPL had been de-recognised at their respective carrying values as at 18 January 2024 in accordance with the requirements of Ind AS 110 - Consolidated Financial Statements and the resultant gain on loss of control was recorded, which had been presented as an exceptional item in the Consolidated Statement of Profit and Loss for the quarter and year ended 31 March 2024. <br></br> <br></br> As further described in the said note, STPLs other current financial liabilities as at 18 January 2024 de-recognised as above, included balances amounting to Rs. 6,652.38 crores, in respect of which confirmations from the respective lenders were not received for balances as at 31 December 2023 while in case of certain lenders, the balance of borrowings and accrued interest confirmed by the lenders as compared to balance as per books as at 31 December 2023 was higher by Rs. 379.99 crores and Rs. 396.22 crores, respectively. <br></br> <br></br> Our audit report dated 22 May 2024 on the consolidated financial results for the quarter and year ended 31 March 2024 was qualified with respect to adjustments, if any, that may have been required to gain on loss of control of subsidiary recorded as exceptional item by the Group in the previous year on account of aforesaid matters. <br></br> <br></br> Our opinion, therefore, on the accompanying Statement for the quarter and year ended 31 March 2025 is also qualified on account of possible effects of the aforesaid matters on the comparability of the corresponding figures quarter and year ended 31 March 2024 included as comparative financial information in the accompanying Statement, with current period figures. <br></br> Qualified opinionSince how long continuingNot applicable- as the impact is not quantifiable.Unable to estimateIn respect of Other current financial liabilities (accrued interest) balance aggregating to Rs. 6,652.38 crore, direct confirmations had not been received while in case of certain lenders, the balance of Current borrowings and accrued interest confirmed was higher by Rs. 379.99 crore and Rs. 396.22 crore respectively when compared with book balances as at 31 December 2023. <br></br> <br></br> In the absence of confirmations / statements from lenders, STPL had provided for interest (including penal interest) based on the interest rate specified in the respective agreement/ sanction letter or latest communication available from the respective lenders and interest had been computed on the balance of loans as per STPLs records. As per the Group management, no adjustment was required in respect of such borrowings and other related liabilities as on 31 December 2023 and such borrowings and other related liabilities derecognized in the consolidated financial results for the quarter and year ended 31 March 2024, or consequently to the gain recorded during the quarter and previous financial year ended 31 March 2024, on the said de-recognition on account of loss of control of the subsidiary company. <br></br> Our opinion, on the accompanying Statement for the quarter and year ended 31 March 2025 is qualified on account of possible effects of the aforesaid matters on the comparability of the corresponding figures quarter and year ended 31 March 2024 included as comparative financial information in the accompanying Statement, with current period figures. Himanshu MathurManish Ratnakar ChitnisVirender SinghM/s Walker Chandiok & Co. LLPNew Delhi2025-05-07