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Enterprises LimitedMain BoardEquity2025-04-012026-03-312026-04-302026-04-20INRCroresQuarterlyFourth quarterMulti segment2026-04-3013:45:002026-04-3015:25:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31UnauditedConsolidated324393100000747800000033187110000011827670000073413100000886260000090344000001646480000021032500000774988000003245829000007288200000072882000007039400000149780000085372000000-1249000000000-418900000-166790000054199000003752000000-220710000053920000054044000001550000012924000001-1.71-1.7100-1.71-1.710.00970.01510.0262025-04-012026-03-31AuditedConsolidated1004686100000247463000001029432400000277784900000291549200000-28245900000365800000006019120000061353400000287126700000986339500000430929000009215370000013524660000038844400000-5329000003831150000009693510000000025718000009950690000082635000001077704000009339470000061122000008321700000-582000001292400000180796710000075.6673.590075.6673.590.00970.01870.0258Operating and Other Expenses77498800000Operating and Other Expenses2871267000009837404000002881506000002840500000898810000015616910000022938360000067057400000215980000055526800000105144700000162831300000731970000099790700000200627140000018712980000025066500000125426100000626667000005542750000016371600000524871000003374455000008501160000060958690000014520000026160035000001292400000807967100000809259500000825230000008917825000009417794000005907370000010008531000007271400000386089000008836510000011350985000001952391000004991000000197907700000202898700000136509600000534647400000487868000002873800000281450000058912250000017242210000002616003500000Other non-current financial assets105144700000Income Tax Assets (net)10627600000Other non-current assets89163100000Other current financial assets52487100000Other current assets85011600000Other non-current financial liabilities59073700000Other non-current liabilities88365100000Other current financial liabilities136509600000Other current liabilities48786800000Integrated 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Management46674900000Mining Services110982900000Commercial Mining398187200000New Energy Ecosystem176390900000Airport660044900000Road329191300000Copper247469600000Other323793400000Unallocable323268400000261600350000002616003500000Integrated Resources Management77266900000Mining Services39331900000Commercial Mining329533200000New Energy Ecosystem75242700000Airport465630400000Road234110200000Copper207339700000Other245908200000Unallocable4985780000017242210000000172422100000060191200000-83403600000-529909000000-30024300000000063353600000022757000000613534000000000025933000000143829000000000-9587460000023551000000-845540000005069260000000027123500000023569100000071268000000394000000226227000000019160000033369120000000000000000005638200000-215300000000010417900000076281700000-28438010000000248539600000000004086997000003099879000001713270000015004000005102040000007246800000284844700000240337000007575200000316089000003105780000062666700000Items that will not be reclassified to profit and loss9700000097000000Items that will not be reclassified to profit and loss83300000833000002440000021000000Items that will be reclassified to profit and loss56507000005650700000Items that will be reclassified to profit and loss8313500000831350000030340000011230000054199000008263500000AuditedQualified opinionSHAH DHANDHARIA & CO LLPtrue2028-03-3110294324000001029432400000986339500000986339500000995069000009950690000075.6675.662616003500000261600350000017242210000001724221000000891782500000891782500000Audit Qualification <br></br> a. Details of Audit Qualification : <br></br> <br></br> As detailed in Note 12(a) and 12(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. 433.52 crores. The auditors of MIAL have given a modified 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. <br></br> <br></br> Note 12(a) in the statement of audited consolidated financial results is as follows: <br></br> <br></br> Certain investigations and enquiries were initiated by the Central Bureau of Investigation ("CBI"), the Enforcement Directorate and the Ministry of Corporate Affairs against MIAL, its holding company GVK Airport Holdings Limited and the erstwhile promoter directors of MIAL for the period prior to 27th June, 2020. MIAL <br></br> is co-operating with these agencies to conclude the investigations and related proceedings. <br></br> <br></br> During the year ended 31st March, 2023, based on the submissions of the CBI, the case was transferred to the jurisdictional magistrate court ("the Court") and subsequently, the CBI filed a chargesheet with the Court in Mumbai against accused including MIAL and the erstwhile Managing Director, where it was alleged that funds aggregating Rs. 845.76 crores were diverted from MIAL through contracts,that are currently included in Property, Plant and Equipment at a net book value of Rs. 433.52 crores. <br></br> <br></br> The management of MIAL has received legal advice that the allegations in the chargesheet are not to be treated as conclusive, final, or bindin g till it is confirmed by the Court. Considering the legal advice received and status of the proceedings, management of MIAL is of the view that any resultant financial or other implications would be assessed and considered after legal proceedings are concluded. Hence no adjustments have been carried out to the financial results. <br></br> <br></br> Note 12(c} in the statement of audited consolidated financial results is as follows: <br></br> <br></br> During the year ended 31st March, 2024, MIAL received communication in terms of section 210(1) from MCA relating to initiation of investigation of books and papers, primarily pertaining to period from 2017-18 to 2021-22. MIAL has responded to the said communication in accordance with applicable laws and is providing requisite <br></br> explanations. Considering these facts, no adjustments have been carried out to the financial results. <br></br> <br></br> b. Type of Audit Qualification :Qualified Opinion <br></br> <br></br> c. Frequency of Qualification : Included since audit report for the quarter and year ended 31st March 2023 <br></br> <br></br> d. For Audit Qualification(s} where the impact is quantified by the auditor, Management's view: Not Applicable <br></br> <br></br> e. For Audit Qualification(s} where the impact is not quantified by the auditor : <br></br> <br></br> i. Management's estimation on the impact of audit qualification: Not Applicable <br></br> ii. If management is unable to estimate the impact, reasons for the same : Not assessable at this point of time. <br></br> <br></br> iii. Auditors' Comments on (i) or (ii)above: <br></br> <br></br> 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. 433.52 crores. The auditors of MIAL have given a modified 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 anyQualified 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. 433.52 crores. The auditors of MIAL have given a modified 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 SinghMr. V. SubramanianShubham RohatagiNAAhmedabad2026-04-30