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Ltd.******Subsidiary CompanyAny other transactionInvestment in sharesN.A.0500000500000Ansal Properties & Infrastructure Ltd.******Star Facilities Management Ltd.******Subsidiary CompanyAny other transactionInvestment in sharesN.A.0500000500000Ansal Properties & Infrastructure Ltd.******Star Facilities Management Ltd.******Subsidiary CompanyAny other transactionImpairment in value of sharesN.A.0500000500000Ansal Properties & Infrastructure Ltd.******White Marlin Buildcon Ltd.******Subsidiary CompanyAny other transactionInvestment in sharesN.A.019862730001986273000Ansal Properties & Infrastructure Ltd.******White Marlin Buildcon Ltd.******Subsidiary CompanyAny other transactionImpairment in value of sharesnot approved10522070009131660001965373000Ansal Properties & Infrastructure Ltd.******UEM Builders - AnsalAPI Contracts Pvt. Ltd.******associate companyAny other transactionInvestment in sharesN.A.040000004000000Ansal Properties & Infrastructure Ltd.******Ansal Urban Condominiums Pvt. Ltd.******Joint Venture CompanyAny other transactionInvestment in sharesN.A.0479287000479287000Ansal Properties & Infrastructure Ltd.******Ansal Urban Condominiums Pvt. Ltd.******Joint Venture CompanyAny other transactionImpairment in value of sharesN.A.0218383000218383000Ansal Properties & Infrastructure Ltd.******Ansal API Infrastructure Ltd.******Subsidiary CompanyAny other transactionCorporate guarantee given and amount outstandingnot approved024120420002412042000Ansal Properties & Infrastructure Ltd.******Ansal Hi-Tech Townships Ltd.******Subsidiary CompanyAny other transactionCorporate guarantee given and amount outstandingnot approved49320002658090002358090004865733000AuditedQualified opinionMRKS And Associatestrue2028-09-30657020000065702000002367220000023972700000-16291600000-16592100000-103.51-105.4131983600000319836000005014570000050446200000-18162100000-18462600000We draw attention to Note 9 (c) of the accompanying Statement, the Company has borrowings from certain banks which have been classified as non-performing assets (NPA borrowings) and those from certain other banks/ asset reconstruction company (together referred to as the Lenders). The Company had entered into settlement agreements (Settlement Agreements) with some of these Lenders for the aforesaid loans. As described in the said note, the Company has delayed the payments in respect of the instalments due to these Lenders pursuant to the relevant loan agreements and Settlement Agreements. In respect of the afore mentioned NPA borrowings and delayed payments under the Settlement Agreements, the Company has not recognized interest for the period from 01st April 2024 to 31st March 2025 aggregating to Rs. 3004.59 lakhs payable under the terms of the said agreements, as estimated by the management based on expected re-negotiation with the Lenders. Due to non-availability of statement of Accounts from the Lenders, stated amount has been calculated on the basis of available document with the management.Qualified opinionSince how long continuing <br></br> Since the Company is under the resolution framework, the final payment of principal and interest shall be made only as per the approved resolution plan. The banks and financial institutions are engaged in the resolution process. Accordingly, the Company has not made any provision for interest on the above loans, as it has ascertained that no further liability is expected to arise in this regard. <br></br> The Impact of qualification cannot be ascertained.The impact will be ascertained upon third party audit reportRefer Auditor ReportNot applicableNpt ApplicableNot ApplicableSaurabh KuchhalNew Delhi2025-11-0719634000001936700000002827200000