BPL Ltd. — Audit Report / Information 2022

Jun 20, 2022

BPL Limited

Statement of impact of Audit Qualifications on Consolidated for the Financial Statements for the Financial year 2021-22

	Statements for the Financial year 2021-22	Statements for the Financial year 2021-22	Statements for the Financial year 2021-22	Statements for the Financial year 2021-22
	[See Regulation 33/52 of the SEBI(LODR) (Amendment) Regulations, 2016]
I.	Sl.	Particulars	Audited Figures (as	Adjusted figures
	No.		reported before	(audited figures
			adjusting for	after adjusting for
			qualifications)	qualifications)
			(in Lakhs.)	(in Lakhs.)
	1.	Turnover/Total Income	4919.18	4919.18
	2.	Total Expenditure	4154.34	4154.34
	3.	Net Profit/ (Loss)	764.85	764.85
	4.	EarningsPerShare	3.37	3.37
	5.	Total Assets	53,631.75	53631.75
	6.	Total Liabilities	23539.28	23539.28
	7.	Net Worth	30092.47	30092.47
	8.	Any other Financial Item(s)	-----	-----
		(as felt appropriate by the
		management)
II.	**AuditQualification(each AuditQualification separately): **
	a.	Details of Audit Qualification:
		1. Going concern issue of	BPL Power Projects (AP) Private Limited
		The financial statement of a subsidiary BPL		Power Projects (AP)
		Private Limited which is consolidated with the company are prepared
		based on going concern assumption, considering various factors.
	b.	Type of Audit Qualification:
		Qualified Opinion/Disclaimer	of Opinion/ Adverse Opinion
	c.	Frequency of Qualification:
		Appeared first time.
	d.	1.For Audit Qualification(s) where the impact		is quantified by the
		Auditor, Management’s views:
		BPL Power Projects (AP) Private Limited is one		of the subsidiaries of
		the company. The company has underlying assets which are
		available to the company. BPPL is yet to commence the commercial
		operations. Hence, the	management is of the opinion that company
		is a going concern.

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----- Start of picture text ----- e. For Audit Qualifications where the impact is not quantified by the Auditor:(i) Management’s estimation on the impact of Audit Qualification-Nil(ii) If Management is unable to estimate the impact, reasons for the same: -NIL(iii) Auditor’s comments on (i) or (ii) above: NILIII. Signatories Place: Bengaluru Date: 30.05.2022----- End of picture text -----

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