GREENKO - ENERGY - PROJECTS - PRIVATE - LIMITED - 2020-21 - INDAS - Financial Statement - XML

GREENKO ENERGY PROJECTS PRIVATE LIMITED
Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[700300] Disclosure of general information about company

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
GREENKO ENERGY PROJECTS
Name of company PRIVATE LIMITED
Corporate identity number U40102TG2015PTC117427
Permanent account number of entity AAGCG4427Q
Plot No.1130,1st Floor,
H. No. 8-2-293/82/A/1130
Address of registered office of company & 1130/1, Road No. 36,
Jubilee Hills Hyderabad
Hyderabad TG 500033 IN
Commercial and
Type of industry Industrial
Company limited by
Category/sub-category of company Shares/Non-govt company
Whether company is listed company No
Date of board meeting when final accounts were approved 14/09/2021
Period covered by financial statements 12 months 12 months
Date of start of reporting period 01/04/2020 01/04/2019
Date of end of reporting period 31/03/2021 31/03/2020
Nature of report standalone consolidated Standalone
Content of report Financial Statements
Description of presentation currency INR
Level of rounding used in financial statements Lakhs
Type of cash flow statement Indirect Method
Whether company is maintaining books of account and other relevant
Yes
books and papers in electronic form
Plot No.1130, 1st Floor
, H . N o .
8-2-293/82/A/1130 &
Complete postal address of place of maintenance of computer
1130/1, Road No. 36 ,
servers (storing accounting data) Jubilee Hills Hyderabad
Hyderabad , TELANGANA ,
INDIA - 500033
Name of city of place of maintenance of computer servers (storing
Hyderabad
accounting data)
Name of state/ union territory of place of maintenance of
Telengana
computer servers (storing accounting data)
Pin code of place of maintenance of computer servers (storing
500033
accounting data)
Name of district of place of maintenance of computer servers
Hyderabad
(storing accounting data)
ISO country code of place of maintenance of computer servers
IN
Name of country of place of maintenance of computer servers
India
Phone (with STD/ ISD code) of place of maintenance of computer
+91-40-40301100
servers (storing accounting data)
Total number of product or service category 1
Description of principal product or services category ELECTRICAL ENERGY
GREENKO ENERGY PROJECTS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of principal product or services [Table] ..(1)

Types of principal product or services [Axis] EPCContracts
01/04/2020
to
31/03/2021
Disclosure of general information about company [Abstract]
Disclosure of principal product or services [Abstract]
Disclosure of principal product or services [LineItems]
Product or service category (ITC 4 digit) code 2716
Description of product or service category Electrical Energy
Turnover of product or service category 4,112.9
Highest turnover contributing product or service (ITC 8 digit) code 27160000
Description of product or service EPC Contracts
Turnover of highest contributing product or service 4,112.9
[700600] Disclosures - Directors report
Details of directors signing board report [Table] ..(1)

Directors signing board report [Axis] 1 2
01/04/2020 01/04/2020
to to
31/03/2021 31/03/2021
Details of signatories of board report [Abstract]
Details of directors signing board report [LineItems]
Name of director signing board report [Abstract]
PASUPULETI RAMANUJAM
First name of director JAGANNADHA VENKATA SITA
RAO ANDEY
Designation of director Director Director
Director identification number of director 03421118 06966602
Date of signing board report 02/11/2021 02/11/2021
Details of shareholding pattern [Table] ..(1)

Shareholding pattern [Axis] Shareholders [Member] Promoters [Member]
01/04/2020 01/04/2020
to 31/03/2020 to 31/03/2020
31/03/2021 31/03/2021
Disclosure in board of directors report explanatory Textual information (1)
[TextBlock] [See below]
Disclosure of extract of annual return as provided

NA
under section 92(3) [TextBlock]
Details of shareholding pattern [Abstract]
Details of shareholding pattern [LineItems]
[shares]
Number of demat shares held at end of period [shares] 99,90,000
99,90,000
[shares] 99,90,000 [shares] 99,90,000
Number of physical shares held end of period [shares] 10,000 [shares] 10,000 [shares] 10,000 [shares] 10,000
[shares]
Total number of shares held at end of period [shares] 1,00,00,000
1,00,00,000
[shares] 1,00,00,000 [shares] 1,00,00,000
Percentage of total shares held at end of period 100.00% 100.00% 100.00% 100.00%
Percentage of change in shares held during year 0.00% 0.00%
[shares]
1,00,00,000
[shares] 1,00,00,000 [shares] 1,00,00,000
[shares]
1,00,00,000
[shares] 1,00,00,000 [shares] 1,00,00,000
Percentage of total shares held at end of

100.00% 100.00% 100.00% 100.00%
period
[shares]
1,00,00,000
[shares] 1,00,00,000 [shares] 1,00,00,000
[shares]
1,00,00,000
[shares] 1,00,00,000 [shares] 1,00,00,000

100.00% 100.00% 100.00% 100.00%
period
2

Shareholding pattern [Axis] Indian [Member] Individual/HUF [Member]
01/04/2020 01/04/2020
to 31/03/2020 to 31/03/2020
31/03/2021 31/03/2021
Number of demat shares held at end of period [shares] 99,90,000 [shares] 99,90,000 [shares] 0 [shares] 0
Number of physical shares held end of period [shares] 10,000 [shares] 10,000 [shares] 100 [shares] 100
Total number of shares held at end of period [shares] 1,00,00,000 [shares] 1,00,00,000 [shares] 100 [shares] 100
100.00% 100.00% 1.00% 1.00%
period
100.00% 100.00% 1.00% 1.00%
period

Shareholding pattern [Axis] Corporate bodies [Member]
01/04/2020
to 31/03/2020
31/03/2021
Number of demat shares held at end of period [shares] 99,90,000 [shares] 99,90,000
Number of physical shares held end of period [shares] 9,900 [shares] 9,900
Total number of shares held at end of period [shares] 99,99,900 [shares] 99,99,900
Percentage of total shares held at end of period 99.00% 99.00%
Percentage of change in shares held during year 0.00%
3
Details of indebtedness of company [Table] ..(1)

Secured loans excluding deposits
Indebtedness [Axis] Indebtedness [Member]
[Member]
01/04/2020 01/04/2020
to 31/03/2020 to 31/03/2020
31/03/2021 31/03/2021
Disclosure in board of directors report explanatory Textual information (2) [See
[TextBlock] below]
Disclosure of extract of annual return as provided

NA
under section 92(3) [TextBlock]
Details of indebtedness of company [Abstract]
Details of indebtedness of company [LineItems]
Changes in indebtedness [Abstract]
Addition in indebtedness 7,242.56 0
Reduction in indebtedness 10,000 10,000
Total changes in indebtedness -2,757.44 -10,000
Principal amount at end of financial year 42,900.8 42,900.8 0 0
Interest due but not paid at end of financial
0 0 0 0
year
Interest accrued but not due at end of
0 0 0 0
financial year
Total indebtedness at end of financial year 42,900.8 42,900.8 0 0
Details of indebtedness of company [Table] ..(2)

Indebtedness [Axis] Unsecured loans [Member]
01/04/2020
to 31/03/2020
31/03/2021
Addition in indebtedness 7,242.56
Reduction in indebtedness 0
Total changes in indebtedness 7,242.56
Principal amount at end of financial year 42,900.8 42,900.8
Interest due but not paid at end of financial year 0 0
Interest accrued but not due at end of financial year 0 0
Total indebtedness at end of financial year 42,900.8 42,900.8
Details of principal business activities contributing 10% or more of total turnover of company [Table] ..(1)
Product/service 1
Principal business activities of company [Axis]
[Member]
01/04/2020
to
31/03/2021
Details of principal business activities contributing 10% or more of total turnover of company [Abstract]
Details of principal business activities contributing 10% or more of total turnover of company
[LineItems]
Electric Power
Generation Using O
Name of main product/service t h e r
Non-Conventional
Sources
Electric Power
Generation Using O
Description of main product/service t h e r
Non-Conventional
Sources
NIC code of product/service 2716
Percentage to total turnover of company 100.00%
4
Particulars of holding, subsidiary and associate companies [Table] ..(1)

Particulars of companies [Axis] HOLDINGCOMPANY
01/04/2020
to
31/03/2021
Particulars of holding, subsidiary and associate companies [Abstract]
Particulars of holding, subsidiary and associate companies [LineItems]
GREENKO CLEAN
Name of company ENERGY PROJECTS
PRIVATE LIMITED
Plot No.
8-2-293/82/A/1131A,, Road
Address of company No. 36, Jubilee Hills,,
Hyderabad, Hyderabad,
Telangana, 500033, India,
Country of incorporation of company INDIA
CIN of company U40106TG2014PTC096876
Type of company PRIVATE LIMITED
Percentage of shares held 100.00%
Applicable section Section 2 (46)
Details of shareholding of promoters [Table] ..(1)

Promoters [Axis] GreenkoCleanEnergyProjectsPrivateLimitedIncluding100sharesheldbyNomineeMrAnilKumarC
01/04/2020
to 31/03/2020
31/03/2021
Total number of shares held at end of
[shares] 1,00,00,000 [shares] 1,00,00,000
period
100.00% 100.00%
period
Percentage of change in shares held during
0.00%
year
Details of shareholding of promoters [Abstract]
Details of shareholding of promoters
[LineItems]
Shareholder’s name Greenko Clean Energy Projects Private Limited
[shares] 1,00,00,000 [shares] 1,00,00,000
period
100.00% 100.00%
period
Percentage of shares pledged/encumbered
0.00% 0.00%
to total shares at end of period
Percentage of change in shares held during
0.00%
year
[shares] 1,00,00,000 [shares] 1,00,00,000
period
100.00% 100.00%
period
[shares] 1,00,00,000 [shares] 1,00,00,000
period
100.00% 100.00%
period
[shares] 1,00,00,000 [shares] 1,00,00,000
period
100.00% 100.00%
period
5
Details of change in promoters’ shareholding [Table] ..(1)

Promoters [Axis] GreenkoCleanEnergyProjectsPrivateLimitedIncluding100sharesheldbyNomineeMrAnilKumarC
Change in shareholding [Axis] Shareholding [Member]
31/03/2021 31/03/2020
[shares] 1,00,00,000 [shares] 1,00,00,000
period
100.00% 100.00%
period
[shares] 1,00,00,000 [shares] 1,00,00,000
period
100.00% 100.00%
period
Details of change in promoters shareholding
[TextBlock]
Details of change in promoters’ shareholding
[Abstract]
Details of change in promoters’
shareholding [LineItems]
[shares] 1,00,00,000 [shares] 1,00,00,000
period
100.00% 100.00%
period
[shares] 1,00,00,000 [shares] 1,00,00,000
period
100.00% 100.00%
period
[shares] 1,00,00,000 [shares] 1,00,00,000
period
100.00% 100.00%
period
Details of shareholding pattern of top 10 shareholders [Table] ..(1)

Name of top 10 shareholder [Axis] Name of top 10 shareholder [Member]
Change in shareholding [Axis] Shareholding [Member]
31/03/2021 31/03/2020
Total number of shares held at end of period [shares] 1,00,00,000 [shares] 1,00,00,000
Details of shareholding pattern of top 10 shareholders [Abstract]
Details of shareholding pattern of top 10 shareholders [LineItems]
6

01/04/2020
to 31/03/2020
31/03/2021
Textual information (3)
Disclosure in board of directors report explanatory [TextBlock] [See below]
Description of state of companies affair [See below]
Disclosure relating to amounts if any which is proposed to carry to any
NIL
reserves
During the year under
Disclosures relating to amount recommended to be paid as dividend review, your Board do not
recommend any dividend.
Details regarding energy conservation [See below]
Since the Company is
engaged in the
development of Solar
Details regarding technology absorption Projects based on
indigenous technology,
this is not relevant for
the Company.
Expenditure incurred on research and development 0
Details regarding foreign exchange earnings and outgo NIL
Disclosures in director’s responsibility statement [See below]
Details of material changes and commitment occurred during period Textual information (7)
affecting financial position of company [See below]
Particulars of loans guarantee investment under section 186 [TextBlock] [See below]
Particulars of contracts/arrangements with related parties under section Textual information (9)
188(1) [TextBlock] [See below]
Details of contracts/arrangements/transactions not at arm's length
basis [Abstract]
Whether there are contracts/arrangements/transactions not at arm's
No
length basis
Details of contracts/arrangements/transactions not at arm's length
basis [LineItems]
Name of related party
Details of material contracts/arrangements/transactions at arm's
length basis [Abstract]
Whether there are material contracts/arrangements/transactions at
No
arm's length basis
Details of material contracts/arrangements/transactions at arm's
length basis [LineItems]
Name of related party
Disclosure of extract of annual return as provided under section 92(3)
NA
[TextBlock]
Details of principal business activities contributing 10% or more
of total turnover of company [Abstract]
Details of principal business activities contributing 10% or
more of total turnover of company [LineItems]
Name of main product/service
Description of main product/service
NIC code of product/service
Percentage to total turnover of company
Particulars of holding, subsidiary and associate companies [Abstract]
Particulars of holding, subsidiary and associate companies
[LineItems]
GREENKO ENERGY PROJECTS
Name of company PRIVATE LIMITED
Address of company
Country of incorporation of company
CIN of company
Type of company
Percentage of shares held
Applicable section
Number of demat shares held at end of period [shares] 99,90,000 [shares] 99,90,000
Number of physical shares held end of period [shares] 10,000 [shares] 10,000
Details of shareholding of promoters [Abstract]
7
Details of shareholding of promoters [LineItems]

Shareholder’s name
Details of change in promoters shareholding [TextBlock]
Details of change in promoters’ shareholding [Abstract]
Details of change in promoters’ shareholding [LineItems]
Details of shareholding pattern of top 10 shareholders [Abstract]
Details of shareholding pattern of top 10 shareholders [LineItems]
Name of shareholder
Details of shareholding pattern of directors and key managerial
personnel [TextBlock]
personnel [Abstract]
personnel [LineItems]
Addition in indebtedness 7,242.56
Reduction in indebtedness 10,000
Total changes in indebtedness -2,757.44
Principal amount at end of financial year 42,900.8 42,900.8
Interest due but not paid at end of financial year 0 0
Interest accrued but not due at end of financial year 0 0
Total indebtedness at end of financial year 42,900.8 42,900.8
Disclosure of statement on declaration given by independent directors

under section 149(6) [TextBlock] NIL
Disclosure for companies covered under section 178(1) on

directors appointment and remuneration including other matters NIL
provided under section 178(3) [TextBlock]
Disclosure of statement on development and implementation of risk Textual information (10)
management policy [TextBlock] [See below]
Details on policy development and implementation by company on
corporate social responsibility initiatives taken during year [See below]
[TextBlock]
Disclosure as per rule 8(5) of companies accounts rules 2014 [TextBlock]
Disclosure of financial summary or highlights [TextBlock] [See below]
N O
Disclosure of change in nature of business [TextBlock] CHANGE
During the year

Details of directors or key managerial personnels who were under review, there was
appointed or have resigned during year [TextBlock] no change in composition
of Board of Directors.
Disclosure of companies which have become or ceased to be its

NO
subsidiaries, joint ventures or associate companies during
year [TextBlock]
Details relating to deposits covered under chapter v of companies act

[TextBlock] NIL
Details of deposits which are not in compliance with requirements

of chapter v of act [TextBlock] NIL
8
No significant or
material orders were
passed by the Regulators
or Courts or Tribunals
Details of significant and material orders passed by which impact the going
concern status and
regulators or courts or tribunals impacting going concern Company's
status and company’s operations in future [TextBlock] operations in future.
Details regarding adequacy of internal financial controls with Textual information (13)
reference to financial statements [TextBlock] [See below]
During the year

under review, there was
no change in composition
of Board of Directors.
Disclosure of appointment and remuneration of director or
managerial personnel if any, in the financial year [TextBlock] REMUNERATION-NIL
/>
Details of remuneration of director or managerial personnel [Abstract]

Details of remuneration of director or managerial personnel [Line
items]
Director identification number of director
Number of meetings of board 9
Details of signatories of board report [Abstract]
Details of directors signing board report [LineItems]
Name of director signing board report [Abstract]
First name of director
Designation of director
Director identification number of director
Date of signing board report
9
Disclosure in board of directors report explanatory [Text Block]

BOARD OF DIRECTORS
Mr. Pasupuleti Jagannadha Rao - Director
Mr. Ramanujam venkata sita andey - Director
STATUTORY AUDITORS
M/s. V S Roop & Associates,
(Firm Registration No. 015476S)
Chartered Accountants,
Plot No. 235, Sai Sadan, Street No. 35, SOI Employees
Society, Madhapur, Hyderabad, Telangana, 500081.
REGISTRAR AND TRANSFER AGENTS
Venture Capital And Corp Invest Pvt. Ltd.
12-10-167, Bharat Nagar, Moosapet,
Hyderabad, Telangana 500018.
Tel. No.040 2381 8475
REGISTERED OFFICE
10
Plot No.1130, 1st Floor, H. No. 8-2-293/82/A/1130 & 1130/1,
Road No.36, Jubilee Hills, Telangana, Hyderabad-500033
E-mail: [email protected]
Corporate Identity Number: U40102TG2015PTC117427
NOTICE
NOTICE is hereby given that 6th Annual General Meeting of the members of Greenko Energy Projects Private Limited will be held on
Saturday, the 27th November, 2021 at 9.00 P.M. at the Registered Office of the Company at Plot No.1130,1st Floor, H. No.
8-2-293/82/A/1130 & 1130/1, Road No. 36, Jubilee Hills Hyderabad TG 500033 IN, to transact the following business:
ORDINARY BUSINESS:
ADOPTION OF AUDITED FINANCIAL STATEMENTS:
11
To receive, consider and adopt the Audited Financial Statements of the Company for the financial year ended 31st March 2020 together with
the reports of the Board of Directors and Auditors thereon and in this regard, pass the following resolution as an ORDINARY
RESOLUTION:
"RESOLVED THAT the audited financial statements of the Company for the Financial Year ended on 31st March, 2020 Comprising the
audited Balance Sheet as at 31st March, 2020 and statement of Profit & Loss account for the year ended on that date as audited and certified
by the Auditors and the Reports of Board of Directors and Auditors thereon, be and are hereby considered and adopted"
By Order of the Board
for Greenko Energy Projects Private Limited
Pasupuleti Jagannadha Rao
Director
DIN: 03421118
Place: Hyderabad
Date: 02.11.2021
NOTES:-
12
A member entitled to attend and vote is entitled to appoint a proxy to attend and vote instead of himself / herself and the proxy need not be a
member of the company.
Pursuant to Section 105 of the Companies Act, 2013 read `with the Companies (Management and Administration) Rules, 2014 a person shall
not act as proxy for more than fifty (50) members and holding in the aggregate not more than ten percent of the total share capital of the
Company carrying voting rights. A member holding more than 10% of the total share capital of the Company carrying voting rights may
appoint a single person as proxy and such person shall not act as proxy for any other person or shareholder.
A blank proxy form is sent herewith, Members/ Proxy holders must bring the attendance slip (attached herewith) to the Meeting and
handover it at the enhance of the Meeting hall duly signed.
The route map showing directions to reach the venue of the 6th AGM is annexed and forms part of the Notice.
Register of Directors and their shareholding maintained under Section 170 of the Companies Act, 2013 will be available for inspection by the
members of the Company at Annual General Meeting.
The instrument of Proxy, in order to be effective, should be duly completed and deposited at the Registered Office of the Company not less
than 48 hours before the commencement of the AGM. A Proxy Form is annexed to this Notice. Proxies submitted on behalf of limited
companies, societies, etc. must be supported by appropriate resolution or authority as applicable.
Corporate Members intending to send their authorized representatives to attend the Meeting pursuant to Section 113 of the Companies Act,
2013 are requested to send to the Company duly certified copy of the Board Resolution authorizing their representative to attend and vote on
their behalf at the Meeting.
Members desiring any information / clarification on the accounts are requested to write to the Company at least seven days in advance so as
to enable the management to keep information ready at the Annual General Meeting.
All documents referred to in the accompanying Notice are open to inspection by the members at the Registered Office of the Company on all
working days up to the date of Annual General Meeting between 11:30 A.M. and 1:30 P.M.
In case of any query/ information required, please contact by writing at the [email protected].
BOARD'S REPORT
To
The Members
Greenko Energy Projects Private Limited
13
Your Directors have pleasure in presenting their 6th Annual Report of the Company together with the Audited Financial Statements of
Accounts for the year ended on 31st March, 2021.
FINANCIAL RESULTS
Particulars
For the year ended on 31st March, 2021
Revenue from Operations
4112.90
2429.45
Proft /(Loss) for the Year
(2262.84)
(3597.77)
Your Company's performance during the year under review is summarised as below:
(Rs. in Lakhs)
PRINCIPAL BUSINESS ACTIVITIES
The principal activities of your Company is of providing technical, operational, managerial services and infrastructural facilities for setting
up of power projects based on non-conventional sources.
DIVIDEND AND RESERVES:
During the year under review, the Board has not recommended any dividend.
14
SUBSIDIARY/ASSOCIATE/JOINT VENTURE
Your Company is a subsidiary of Greenko Clean Energy Projects Private Limited. There is no subsidiary to the Company.
SHARE CAPITAL
The Authorised Share Capital of the Company is Rs. 100,100,000/- divided into 10010000 equity shares of Rs. 10/- each and the paid-up
share capital of the Company as on 31st March, 2021 is Rs.10,00,00,000/- divided into 100,00,000 equity shares of Rs. 10/- each. During the
year under review, your company has not issued/allotted any further securities.
MEETING OF THE BOARD AND COMPLIANCE WITH SECRETARIAL STANDARDS
During the year under review, your Board met Five (5) times on 18.05.2020, 17.08.2020, 05.09.2020, 28.10.2020 and 05.02.2020 to transact
various businesses of the Company and the Board Meetings were convened and held in compliance with the provisions of the Companies
Act, 2013 read with the Secretarial Standards (SS-1) issued by the Institute of Company Secretaries of India. The intervening gap between
the Meetings was within the period prescribed under the Companies Act, 2013.
Summarized details of the Board Meetings and attendance of the Directors are given below:
Sr. No.
Name of the Director
Category
No. of Board Meetings Held
No. of Board Meeting entitled to attend
No. of Board Meetings Attended
Director
15
A V S Ramanujam
Director
DIRECTORS RESPONSIBILITY STATEMENT
Your Directors state that:
a) in the preparation of the annual accounts for the year ended March 31, 2021, the applicable accounting standards read with requirements
set out under Schedule III to the Act have been followed and there are no material departures from the same;
b) the Directors have selected such accounting policies and applied them consistently and made judgements and estimates that are reasonable
and prudent so as to give a true and fair view of the state of affairs of the Company as at March 31, 2021 and of the profit of the Company for
the year ended on that date;
c) the Directors have taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions
of the Act for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities;
d) the Directors have prepared the annual accounts on a going concern basis;
e) the Directors have laid down internal financial controls to be followed by the Company and that such internal financial controls are
adequate and are operating effectively; and
f) the Directors have devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems are
16
adequate and operating effectively.
COMPLIANCE TO SECRETARIAL STANDARDS
The Directors state that applicable Secretarial Standards issued by the Institute of Company Secretaries of India (ICSI) have been duly
followed by the Company for conducting the meetings and maintenance of records.
DIRECTORS & KEY MANAGERIAL PERSONNEL
During the year under review, there was no change in composition of Board of Directors.
10.AUDITOR'S REPORT:
Auditors Report is self-explanatory and does not require any comment. There are no qualifications, reservations or adverse remarks by the
Auditors.
11.CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS AND OUTGO:
Information in accordance with the provision of Section 134(3)(m) of the Companies Act, 2013 read with the rules made thereunder,
regarding conservation of energy, technology absorption and foreign exchange earnings and outgo is as under:
Conservation of energy
The Company continues its efforts to reduce and optimise the use of energy consumption at all its offices.
Few measures being taken in this regard are:
17
i. Reducing AC operation timing
ii. Using natural sunlight instead of using light at day time.
The capital investment on energy conservation equipments is not so huge to disclose, however, your Company is making all efforts to
conserve energy.
Technology Absorption
Since the Company is engaged in the development of Solar Projects based on indigenous technology, this is not relevant for the Company.
Foreign Exchange Earnings & Outgo
Current Year
Previous year
a.
Foreign Exchange Earnings
Nil
Nil
b.
Foreign Exchange Outgo
Nil
Nil
STATUTORY AUDITOR
The Shareholder's at their Second Annual General Meeting appointed Kumar & Giri, (ICAI Firm Registration Number: 001584S) as the
Statutory Auditor of the Company who will hold office from the conclusion of the Second Annual General Meeting to the conclusion of the
Seventh Annual General Meeting (AGM).
COST RECORDS AND COST AUDIT
18
There is no requirement to appoint Cost Auditor for the F.Y. 2020-21 as the turnover of the Company for F.Y.2019-20 does not exceed Rs.
50 Crores.
RISK MANAGEMENT POLICY
The Company has robust system and in line with the group risk management policy, to mitigate the potential risk and also apply the practice
in identifying, evaluating and cost-effectively controlling risks to ensure that any residual risks are at an acceptable level. Your Company
makes all efforts to actively promote and apply best practices at all levels. During the year under review your directors have not perceived
any elements of risk which threatens the existence of the company.
CORPORATE SOCIAL RESPONSIBILITY:
The details on Corporate Social Responsibility (CSR) as prescribed under Section 135 of the Companies Act, 2013 as applicable to the
Company, is enclosed as ANNEXURE - A.
VIGIL MECHANISM
Your Company has put in place a robust vigil mechanism system and process as per Section 177(9) of the Companies Act, 2013 read with
Rule 7 of the Companies (Meetings of Board and its Powers) Rules, 2014 and the Board of the Company oversees the vigil mechanism and
nominated Mr. A V S Ramanujam DIN: 06966602, Director as the point of contact to ensure the compliance under the same.
OBLIGATION OF COMPANY UNDER THE SEXUAL HARASSMENT OF WOMEN ATWORKPLACE (PREVENTION,

PROHIBITION AND REDRESSAL) ACT, 2013:
Company has adopted a policy for prevention of Sexual Harassment of Women at workplace and has set up Committee for implementation
of said policy. During the year Company has not received any complaint of harassment.
GENERAL
Your Directors state that no disclosure or reporting is required in respect of the following items as these are not applicable to the Company or
there were no transactions on these items during the year under review:
Particulars of Loans, Guarantees or Investments made under Section 186 of the Companies Act, 2013 - The Company, being an
Infrastructure Company, is exempt from the provisions as applicable to loans, guarantees and securities under Section 186 (11) of the Act.
The details of investments are provided in the schedules to the financial statements.
19
Contract or arrangements entered into by the Company with related parties referred to in sub-section (1) of section 188 of the Companies
Act, 2013;
Details relating to deposits covered under Chapter V of the Act;
Declaration of Independent Director's;
Companies Policy relating to Director's appointment, payment of remuneration and discharge of their duties;
No significant or material orders were passed by the Regulators or Courts or Tribunals which impact the going concern status and
Company`s operations in future.
Material changes and commitments, affecting the financial position of the company which have occurred between the end of the financial
year of the company to which the financial statements relate and the date of the report; There is no material change in the nature of business
during the year;
There was no fraud disclosed during the current Financial Year.
The Company does not have any website and hence, the weblink for the annual return and other information has not been provided.
During the year under review, the company has not made any application or no proceedings pending under the Insolvency and Bankruptcy
Code, 2016;
ACKNOWLEDGEMENTS
Your Directors proposed to convey their grateful thanks to the customers, suppliers, bankers' and the State and Central Governments for their
continued support and to other business associates for the co-operation extended by them to the Company. The Directors also wish to place
on record their appreciation for the co-operation and contribution made by employees at all levels.
On behalf of the Board
20
Pasupuleti Jagannadha Rao A V S Ramanujam
Director Director
DIN: 03421118 DIN: 06966602
Date: 02.11.2021
Place: Hyderabad
Form No. MGT-11
Proxy form
[Pursuant to section 105(6) of the Companies Act, 2013 and rule 19(3) of the Companies (Management and Administration) Rules, 2014]
CIN : U40102TG2015PTC117427
Name of the Company : Greenko Energy Projects Private Limited
Registered Office : Plot No.1130,1st Floor, H. No. 8-2-293/82/A/1130 & 1130/1,

Road
No. 36, Jubilee Hills Hyderabad - 500033
_______________________________________________________________________
Name of the Member :
Registered Address :
E-mail Id :
Folio No/ Client Id :
21
DP ID :
__________________________________________________________________________________
I/We, being the member (s) of ï¿½ï¿½ï¿½ï¿½. shares of the above named company, hereby appoint
Name: ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½
Address:
E-mail Id:
Signature:ï¿½ï¿½ï¿½ï¿½ï¿½., or failing him
Address:
E-mail Id:
Signature:ï¿½ï¿½ï¿½ï¿½ï¿½.,
as my/our proxy to attend and vote (on a poll) for me/us and on my/our behalf at the 6th Annual General Meeting of the Company, to be
held on Saturday, the 27th day of November, 2021 at 9.00 A.M.. at Plot No.1130,1st Floor, H. No. 8-2-293/82/A/1130 & 1130/1, Road No.
36, Jubilee Hills Hyderabad TG 500033, and at any adjournment thereof in respect of such resolutions as are indicated below:
Resolution No.:
Adoption of audited Financial Statements
Signed thisï¿½ï¿½ day ofï¿½ï¿½ï¿½ 2021
Signature of Shareholder
Signature of Proxy Holder
22
Note: This form of proxy in order to be effective should be duly completed and deposited at the Registered Office of the Company, not less
than 48 hours before the commencement of the Meeting.
ATTENDENCE SLIP
I hereby record my presence at the Sixth Annual General Meeting of the Company Saturday, the 27th day of November, 2021 at 9.00 A.M.s
at the Registered Office of the Company at Plot No.1130, 1st Floor, H. No. 8-2-293/82/A/1130 & 1130/1, Road No. 36, Jubilee Hills
Hyderabad - 500033, Telangana.
Ledger folio no _______________ No. of shares held _______________
Name and address of the member:
Name Address
(Name of the attending member / proxy)
Signature of member / proxy
23

BOARD OF DIRECTORS
STATUTORY AUDITORS
Tel. No.040 2381 8475
REGISTERED OFFICE
24
NOTICE
ORDINARY BUSINESS:
25
RESOLUTION:
Director
DIN: 03421118
Place: Hyderabad
Date: 02.11.2021
NOTES:-
26
BOARD'S REPORT
To
The Members
27
FINANCIAL RESULTS
Particulars
4112.90
2429.45
(2262.84)
(3597.77)
(Rs. in Lakhs)
28
SHARE CAPITAL
Sr. No.
Category
Director
29
A V S Ramanujam
Director
30
Auditors.
31
conserve energy.
Current Year
Previous year
a.
Nil
Nil
b.
Nil
Nil
STATUTORY AUDITOR
32
50 Crores.
VIGIL MECHANISM

GENERAL
33
Act, 2013;
during the year;
Code, 2016;
ACKNOWLEDGEMENTS
34
Director Director
DIN: 03421118 DIN: 06966602
Date: 02.11.2021
Place: Hyderabad
Form No. MGT-11
Proxy form
CIN : U40102TG2015PTC117427

Road
_______________________________________________________________________
E-mail Id :
35
DP ID :
__________________________________________________________________________________
Address:
E-mail Id:
Address:
E-mail Id:
Resolution No.:
36
ATTENDENCE SLIP
Name Address
37

BOARD OF DIRECTORS
STATUTORY AUDITORS
Tel. No.040 2381 8475
REGISTERED OFFICE
38
NOTICE
ORDINARY BUSINESS:
39
RESOLUTION:
Director
DIN: 03421118
Place: Hyderabad
Date: 02.11.2021
NOTES:-
40
BOARD'S REPORT
To
The Members
41
FINANCIAL RESULTS
Particulars
4112.90
2429.45
(2262.84)
(3597.77)
(Rs. in Lakhs)
42
SHARE CAPITAL
Sr. No.
Category
Director
43
A V S Ramanujam
Director
44
Auditors.
45
conserve energy.
Current Year
Previous year
a.
Nil
Nil
b.
Nil
Nil
STATUTORY AUDITOR
46
50 Crores.
VIGIL MECHANISM

GENERAL
47
Act, 2013;
during the year;
Code, 2016;
ACKNOWLEDGEMENTS
48
Director Director
DIN: 03421118 DIN: 06966602
Date: 02.11.2021
Place: Hyderabad
Form No. MGT-11
Proxy form
CIN : U40102TG2015PTC117427

Road
_______________________________________________________________________
E-mail Id :
49
DP ID :
__________________________________________________________________________________
Address:
E-mail Id:
Address:
E-mail Id:
Resolution No.:
50
ATTENDENCE SLIP
Name Address
51
Description of state of companies affair

1. FINANCIAL RESULTS Particulars For the year ended on 31st March, 2021 For the year ended on 31st March, 2020 Revenue from
Operations 4112.90 2429.45 Proft /(Loss) for the Year (2262.84) (3597.77) Your Company's performance during the year under review is
summarised as below: (Rs. in Lakhs) 2. PRINCIPAL BUSINESS ACTIVITIES The principal activities of your Company is of providing
technical, operational, managerial services and infrastructural facilities for setting up of power projects based on non-conventional sources.
Details regarding energy conservation

The Company continues its efforts to reduce and optimise the use of energy consumption at all its offices. Few measures being taken in this
regard are: i. Reducing AC operation timing ii. Using natural sunlight instead of using light at day time. The capital investment on energy
conservation equipments is not so huge to disclose, however, your Company is making all efforts to conserve energy.
Disclosures in director’s responsibility statement

Your Directors state that: a) in the preparation of the annual accounts for the year ended March 31, 2021, the applicable accounting standards
read with requirements set out under Schedule III to the Act have been followed and there are no material departures from the same; b) the
Directors have selected such accounting policies and applied them consistently and made judgements and estimates that are reasonable and
prudent so as to give a true and fair view of the state of affairs of the Company as at March 31, 2021 and of the profit of the Company for the
year ended on that date; c) the Directors have taken proper and sufficient care for the maintenance of adequate accounting records in
accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting fraud and other
irregularities; d) the Directors have prepared the annual accounts on a going concern basis; e) the Directors have laid down internal financial
controls to be followed by the Company and that such internal financial controls are adequate and are operating effectively; and f) the
Directors have devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems are adequate
and operating effectively.
Details of material changes and commitment occurred during period affecting financial position of company
Your Directors state that no disclosure or reporting is required in respect of this items as these are not applicable to the Company or there
were no transactions on these items during the year under review:
Particulars of loans guarantee investment under section 186 [Text Block]

Particulars of contracts/arrangements with related parties under section 188(1) [Text Block]
Your Directors state that no disclosure or reporting is required in respect of the this items as these are not applicable to the Company or there
were no transactions on these items during the year under review:
52
Disclosure of statement on development and implementation of risk management policy [Text Block]
RISK MANAGEMENT POLICY:
The Company has a robust system and process in line with the group risk management policy, to mitigate the potential risk and also apply the
practice in identifying, evaluating and cost-effectively controlling risks to ensure that any residual risks are at an acceptable level. Your
Company makes all efforts to actively promote and apply best practices at all levels. During the year under review your directors have not
perceived any elements of risk which threatens the existence of the company.
53
Details on policy development and implementation by company on corporate social responsibility initiatives taken
during year [Text Block]
Annexure - A
Annual Report on Corporate Social Responsibility (CSR) Activities
Pursuant to Section 135 of the Companies Act, 2013
Brief outline on CSR Policy of the Company.
The Corporate Social Responsibility Policy of the Greenko Group is guided by its Corporate vision and values and has been framed and
formulated in accordance with Section 135 of the Companies Act 2013 and the rules there under.
Greenko Group's CSR Vision is committed to sustainable development at all its facilities and work to the satisfaction of all stakeholders
while fulfilling its economic, environmental and social responsibilities. Social Responsibility being one of its core values, it aligns its
community activities through regular stakeholder engagements resulting in inclusive growth. Your Company, being a part of the Greenko
Group, strive to foster a socially responsible corporate culture.
The CSR initiatives for the entire Greenko Group Companies is being led by "Greenko Foundation", a Society being registered to undertake
the CSR activities for all CSR applicable Companies, forming part of the Greenko Group.
The core focus areas for Greenko Group's CSR programs are Education, Health, Rural Development and Environment aimed for the
community development near its facilities by progressive interventions to create permanent value, as all of these areas are vital preconditions
for promoting social good, along with other activities as covered under Schedule VII to the Section 135 of the Companies Act, 2013 as
amended from time to time. The broad objectives under the identified focus areas include.
CSR amount spent or unspent for the financial year:
Total Amount
Spent for the
Amount Unspent (in Rs.)
Financial Year. (in
Rs.)
Total Amount transferred to Amount transferred to any fund

Unspent CSR Account as specified under Schedule VII as per
per section 135(6). second proviso to section 135(5).
54
Date of Date of
Amount. Name of the Fund Amount.
transfer. transfer.
16,72,897 Nil N. A. N. A. Nil N. A.
Details of CSR amount spent against ongoing projects for the financial year: Nil
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Amount
transferred
Item to
Amount
from the Unspent
Amount spent in Mode of
list of CSR Mode of
Name Local Location allocated the Implement
Sl. activities Project Account Implementation
of the area of the for the current - Through
No. in duration. for the - Direct
Project. (Yes/No) project project financial Implement
Schedule project as (Yes/No).
(in Rs.). Year (in Agency
VII to the per
Rs.).
Act. Section
135(6) (in
Rs.).
State. District. Name
1.
2.
3.
Total
55
Details of CSR amount spent against other than ongoing projects for the financial year:
(1) (2) (3) (4) (5) (6) (7) (8)
Item from
Amount Mode of
the list of Local Mode of
Location spent for implementation
Sl. Name of the activities in area implementation
of the the - Through
No. Project schedule (Yes/ - Direct
project. project (in implementing
VII to the No). (Yes/No).
Rs.). agency.
Act.
CSR
State. District. Name. registration
number.
Eradicating
hunger,
poverty and
malnutrition,
Civil work at
["promoting Kurnool,
BC Hostel
1. health care Yes Andhra 54,897 Yes -
dining shed
including Pradesh
(CSR)
preventinve
health
care"] and
sanitation
Promoting
health care
Government
2. including No Delhi 16,18,000 No.
of India
preventive
health care
Total 16,72,897
56
Amount spent in Administrative Overheads: Nil
Amount spent on Impact Assessment, if applicable- Nil
Total amount spent for the Financial Year (7b+7c+7d+7e) = Rs. 16,72,897/-
Excess amount for set off, if any: 259
Sl. Amount (in

Particular
No. Rs.)
(i) Two percent of average net profit of the company as per section 135(5) NIL
(ii) Total amount spent for the Financial Year 16,72,897/-
(iii) Excess amount spent for the financial year [(ii)-(i)] 259
Surplus arising out of the CSR projects or programmes or activities of the previous financial years,
(iv) -
if any
(v) Amount available for set off in succeeding financial years [(iii)-(iv)] 259
Details of Unspent CSR amount for the preceding three financial years: Nil
Amount
remaining
Amount transferred to Amount spent Amount transferred to any to be spent
Preceding
Sl. Unspent CSR in the reporting fund specified under in
Financial
No. Account under section Financial Year Schedule VII as per succeeding
Year.
135 (6) (in Rs.) (in Rs.). section 135(6), if any. financial
years. (in
Rs.)
Amount Date of
Name of the Fund
(in Rs). transfer.
1. 2019-20 NA 16,72,897 NA NA NA Nil
57
2. 2018-19 NA NA NA NA NA Nil
3. 2017-18 NA NA NA NA NA
Total NA 16,72,897
Details of CSR amount spent in the financial year for ongoing projects of the preceding financial year(s): Nil
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Total
Amount spent on Status of
Financial Year amount Cumulative amount
Name the project in the the project
Sl. Project in which the Project allocated spent at the end of
of the reporting -
No. ID. project was duration. for the reporting Financial
Project. Financial Year (in Completed
commenced. project (in Year. (in Rs.)
Rs). /Ongoing.
Rs.).
Total
In case of creation or acquisition of capital asset, furnish the details relating to the asset so created or acquired through CSR spent in the
financial year :NA
(asset-wise details)
Date of creation or acquisition of the capital asset(s).
Amount of CSR spent for creation or acquisition of capital asset.
58
Details of the entity or public authority or beneficiary under whose name such capital asset is registered, their address etc.
Provide details of the capital asset(s) created or acquired (including complete address and location of the capital asset).
Specify the reason(s), if the company has failed to spend two per cent of the average net profit as per section 135(5).Education - To ensure
access to equitable and quality primary and secondary education leading to relevant and effective learning outcomes in rural communities
Healthcare - To provide access to quality healthcare to our workforce and the rural communities close to our operations
Rural Development - To improve the living standards of rural people in an equitable and sustainable manner through creation of community
services and facilities
Environment - To ensure that our activities respect, promote and advance internationally recognized environmental principles and
commitments.
The Company`s Corporate Social Responsibility Policy initiatives are been aligned with the Schedule VII of Section 135 of the Companies
Act 2013.
Composition of CSR Committee:
Sl. No.
Name of Director
Designation / Nature of Directorship
Number of meetings of CSR Committee held during the year
Number of meetings of CSR Committee attended during the year
1.
Mr. Pasupuleti Jagannadha Rao
Director
59
2.
Mr. Ramanujam Venkata Sita Andey
Director
Provide the web-link where Composition of CSR committee, CSR Policy and CSR projects approved by the board are disclosed on the
website of the company.
The Company does not have any website and hence, the weblink for where Composition of CSR committee, CSR Policy and CSR projects
approved by the board has not been provided.
Provide the details of Impact assessment of CSR projects carried out in pursuance of sub-rule (3) of rule 8 of the Companies (Corporate
Social responsibility Policy) Rules, 2014, if applicable (attach the report).
Not Applicable.
Details of the amount available for set off in pursuance of sub-rule (3) of rule 7 of the Companies (Corporate Social responsibility Policy)
Rules, 2014 and amount required for set off for the financial year, if any
No such amount available for set off in pursuance of sub-rule (3) of rule 7 of the Companies (Corporate Social responsibility Policy) Rules,
2014.
Average net profit of the company as per section 135(5).
The average net profit of the company as per section 135 (5) is Rs. (30,04,82,145)/-
Two percent of average net profit of the company as per section 135(5) is NIL/-
60
Surplus arising out of the CSR projects or programmes or activities of the previous financial years.- Nil
Amount required to be set off for the financial year, if any- NIL
Total CSR obligation for the financial year (6a+6b-6c) = NIL/-
Not Applicable.
By the Order of the Board
For GREENKO ENERGY PROJECTS PRIVATE LIMITED
Director Director
DIN: 03421118 DIN: 06966602
Date: 02.11.2021
Place: Hyderabad
61
Disclosure of financial summary or highlights [Text Block]

FINANCIAL RESULTS
Particulars For the year ended on 31st March, 2021 For the year ended on 31st March, 2020
Revenue from Operations 4112.90 2429.45
Proft /(Loss) for the Year (2262.84) (3597.77)
(Rs. in Lakhs)
62
Details regarding adequacy of internal financial controls with reference to financial statements [Text Block]
the Directors have laid down internal financial controls to be followed by the Company and that such internal financial controls are adequate
and are operating effectively; and
the Directors have devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems are adequate
and operating effectively.
[700500] Disclosures - Signatories of financial statements
Details of directors signing financial statements [Table] ..(1)

Directors signing financial statements [Axis] 1 2
01/04/2020 01/04/2020
to to
31/03/2021 31/03/2021
Details of signatories of financial statements [Abstract]
Details of directors signing financial statements [Abstract]
Details of directors signing financial statements [LineItems]
Name of director signing financial statements [Abstract]
PASUPULETI RAMANUJAM
First name of director JAGANNADHA VENKATA SITA
RAO ANDEY
Designation of director Director Director
Director identification number of director 03421118 06966602
Date of signing of financial statements by director 14/09/2021 14/09/2021

01/04/2020
to
31/03/2021
RAMMOHAN
Name of company secretary BOMMIREDDIPALLI
Permanent account number of company secretary AICPB4534E
63
[700400] Disclosures - Auditors report
Details regarding auditors [Table] ..(1)

Auditors [Axis] AUDITOR
01/04/2020
to
31/03/2021
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
Name of audit firm Ravi Kiran & Co
BHADRA KUMAR
Name of auditor signing report JAKKINAPALLI
Firms registration number of audit firm 001584S
Membership number of auditor 025480
Plot No.818,
Ground Floor, Road
No.2,Castle
Address of auditors Hills,Vijayanagar
Colony, Near Nmdc
Office, Masab
Tank,
Permanent account number of auditor or auditor's firm AYUPK1893M
SRN of form ADT-1 G56214653
Date of signing audit report by auditors 14/09/2021
Date of signing of balance sheet by auditors 14/09/2021
64
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table] ..(1)
Auditor's Clause not
Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis] favourable remark applicable
[Member] [Member]
01/04/2020 01/04/2020
to to
31/03/2021 31/03/2021
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in
auditors' report [Abstract]
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in
auditors' report [LineItems]
In respect of
Disclosure in auditors report relating to fixed assets company's fixed
assets:
The Company has
maintained proper
records showing full
particulars,
Disclosure relating to quantitative details of fixed assets including
quantitative details
and situation of
fixed assets.
Disclosure relating to physical verification and material discrepancies of fixed Textual information
assets (14) [See below]
The Company does
not have any
immovable
properties.
Disclosure relating to title deeds of immovable properties Accordingly, the
provisions of Clause
3(i) (c)of the Order
not applicable to the
Company.
Physical verification
of inventories have
been conducted at
reasonable intervals
by the management
Disclosure in auditors report relating to inventories during the year and
no material
discrepancies
noticed on physical
verification.
Textual information
Disclosure in auditors report relating to loans (15) [See below]
Disclosure in auditors report relating to compliance with Section 185 and 186 of Textual information
Companies Act, 2013 (16) [See below]
Textual information
Disclosure in auditors report relating to deposits accepted (17) [See below]
Textual information
Disclosure in auditors report relating to maintenance of cost records (18) [See below]
Textual information
Disclosure in auditors report relating to statutory dues [TextBlock] (19) [See below]
In our opinion and
according to the
information and
explanations given
by the management,
Disclosure in auditors report relating to default in repayment of financial dues the Company does
not have any loans
or borrowings from
banks, financial
institutions and
government.
Disclosure in auditors report relating to public offer and term loans used for Textual information
purpose for which those were raised (20) [See below]
Disclosure in auditors report relating to fraud by the company or on the Textual information
company by its officers or its employees reported during period (21) [See below]
The company has
not paid any
managerial
remuneration during
the year.
Accordingly
Disclosure in auditors report relating to managerial remuneration paragraph 3(xi) of
The Companies
(Auditor's Report)
Order, 2016 is not
applicable to the
company.
65
In our opinion and

according to the
information and
explanations to
given to us, the
Disclosure in auditors report relating to Nidhi Company Company is not a
nidhi company.
Therefore, the
provisions of clause
3(xii) of the Order
is not applicable.
Textual information
Disclosure in auditors report relating to transactions with related parties (22) [See below]
According to the
information and
explanations given
Disclosure in auditors report relating to preferential allotment or private to us, the Company
placement of shares or convertible debentures has not made any
preferential
allotment or private
placement of shares.
Disclosure in auditors report relating to non-cash transactions with directors Textual information
or persons connected with him (23) [See below]
According to the
information and
explanations given
to us, the company
Disclosure in auditors report relating to registration under section 45-IA of
is not required to be
Reserve Bank of India Act, 1934 registered under
section 45-IA of the
Reserve Bank of
India Act, 1934.

01/04/2020
to
31/03/2021
Disclosure in auditor’s report explanatory [TextBlock] [See below]
Whether companies auditors report order is applicable on company Yes
Whether auditors' report has been qualified or has any reservations or
No
contains adverse remarks
Disclosure relating to physical verification and material discrepancies of fixed assets

The Company has a regular programme of physical verification of its fixed assets by which fixed assets are verified in a phased manner. In
accordance with this programme, certain fixed assets were verified during the year and no material discrepancies were noticed on such
verification. In our opinion, this periodicity of physical verification is reasonable having regard to the size of the Company and the nature of
its assets. No material discrepancies were noticed on such verification.
Disclosure in auditors report relating to loans

Accordingly, to the information and explanation given to us, the Company has not granted any loans, secured or unsecured to companies,
firms or other parties covered in the register maintained under section 189 of the Companies Act, 2013. Accordingly, the provisions of
Clause 3(iii) (a) to (c) of the order are not applicable to the company.
Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013
In our opinion and according to the information and explanations given to us, the Company has complied with the provisions of Section 185
of Companies Act, 2013 and there are no transactions covered under Section 186 of the Companies Act, 2013.
Disclosure in auditors report relating to deposits accepted

The Company has not accepted any deposits from the public within the meaning of Sections 73 to 76 of the Act and the Companies
(Acceptance of Deposits) Rules, 2014 (as amended). Accordingly, the provisions of clause 3(v) of the Order are not applicable.
66
Disclosure in auditors report relating to maintenance of cost records

In our opinion and according to the information given to us, the company doesn't fall under the threshold limits prescribed for the
maintenance of cost records under sub section (1) of Sec 148 of the Companies act 2013.
Disclosure in auditors report relating to statutory dues [Text Block]

(a)According to the information and explanation given to us, the Company is regular in depositing with appropriate authorities undisputed
statutory dues including Provident Fund, Employee State Insurance, Income Tax, Wealth Tax, Sales Tax, Goods and Services Tax, Customs
Duty, Excise Duty, Cess and other applicable statutory dues with the appropriate authorities. According to the information and explanations
given to us, no undisputed amounts payable in respect of outstanding statutory dues as at the last day of the year ending March 31, 2021 for
period of more than six months from the date they became payable .
(b) According to the information and explanation given to us, there are no dues of Income Tax, Sales Tax, Goods and Services Tax, Duty of
Customs, Duty of Excise, Value Added Tax which have not been deposited on account of any dispute.
Disclosure in auditors report relating to public offer and term loans used for purpose for which those were raised
According to the information and explanations given by the management, the Company did not raise any money by way of term loans during
the year. The Company is a Private Company, provisions relating to public offer are not applicable.
Disclosure in auditors report relating to fraud by the company or on the company by its officers or its employees
reported during period
Based upon the audit procedures performed for the purpose of reporting the true and fair view of the Financial statements and according to
the information and explanations given by the management, we report that no fraud by or on the Company by its officers or employees has
been noticed or reported during the year.
Disclosure in auditors report relating to transactions with related parties

According to the information and explanations given by the management and based on our examination of the records of the Company,
transactions with the related parties are in compliance with sections 177 and 188 of Companies Act, 2013 where applicable and the details
have been disclosed in the notes to the Ind AS financial statements, as required by the applicable accounting standards.
Disclosure in auditors report relating to non-cash transactions with directors or persons connected with him
According to the information and explanations given by the management, and based on our examination of the records of the Company, the
Company has not entered into any non-cash transactions with directors or persons connected with him as referred to in section 192 of
Companies Act, 2013.
67
Disclosure in auditor’s report explanatory [Text Block]
Independent Auditor's Report
To the Members of M/s. GREENKO ENERGY PROJECTS PRIVATE LIMITED
Report on the Audit of the Financial Statements
Opinion
We have audited the accompanying Financial statements of M/s.GREENKO ENERGY PROJECTS PRIVATE LIMITED('the Company'),
which comprise the Balance Sheet as at March 31, 2021 and the Statement of Profit and Loss and Statement of Cash Flows for the year then
ended, and Notes to the Financial statements,including a Summary of significant accounting policies and other explanatory information
(hereinafter referred to as "Financial statements").
In our opinion and to the best of our information and according to the explanations given to us, the aforesaid Financial statements give the
information required by the Companies Act, 2013 ('the Act') in the manner so required and give a true and fair view in conformity with the
accounting principles generally accepted in India, of the State of Affairs of the Company as at March 31, 2021, its Lossand its cash flows for
the year then ended.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SA's) specified under section 143(10) of the Act. Our responsibilities
under those SA's are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are
independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with
the ethical requirements that are relevant to our audit of the Financial statements under the provisions of the Act and the Rules there under,
and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Key audit matters
Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of
the current period. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our
opinion thereon, and we do not provide a separate opinion on these matters.
Reporting of key audit matters as per SA 701, Key Audit Matters are not applicable to the Company as it is an unlisted company.
68
Information other than the Financial Statements and Auditor's Report Thereon
The Company's Board of Directors is responsible for the preparation of other information. The Other Information comprises the information
included in the Board's Report including Annexures to Board's Report, Business Responsibility Report but does not include the Financial
Statements and our Auditor's Report thereon.
Our opinion on the Financial Statements doesn't cover the other information and we do not express any form of assurance conclusion
thereon.
In connection with our audit of the Financial Statements, our responsibility is to read the other information and, in doing so, consider whether
the other information is materially inconsistent with the Financial Statements or our knowledge obtained during the course of our audit or
otherwise appears to be materially misstated. We have nothing to report in this regard.
Management's Responsibility for the Financial Statements
The Company's Board of Directors is responsible for the matters stated in Section 134(5) of the Act with respect to the preparation and
presentation of these Financial Statements that give a true and fair view of the financial position, financial performance including other
comprehensive income, cash flows and changes in equity of the Company in accordance with the accounting principles generally accepted in
India.
This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding
the assets of the Company and for preventing and detecting frauds and other irregularities selection and application of appropriate accounting
policies making judgments and estimates that are reasonable and prudent and design, implementation and maintenance of adequate internal
financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the
preparation and presentation of the Financial Statements that give a true and fair view and are free from material misstatement, whether due
to fraud or error.
In preparing the Financial Statements, management is responsible for assessing the Company's ability to continue as a going concern,
disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends
to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The Board of directors is also responsible for overseeing the Company's financial reporting process.
Auditor's Responsibility for the Financial Statements
Our objectives are to obtain reasonable assurance about whether the Financial Statements as a whole are free from material misstatement,
whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but
69
is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements
can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these Financial Statements.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit.
We also:
Identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, design and perform audit
procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk
of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to
the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the Companies Act, 2013,
we are also responsible for expressing our opinion on whether the company has adequate internal financial controls system in place and the
operating effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by
management.
Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained,
whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a
going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related
disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit
evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as
a going concern.
Evaluate the overall presentation, structure and content of the Financial Statements, including the disclosures, and whether the financial
statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and
significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding
independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our
independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, we determine
those matters that were of most significance in the audit of the Financial statements of the current period and are therefore the key audit
matters. We describe these matters in our auditor's report unless law or regulation precludes public disclosure about the matter or when, in
extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of
doing so would reasonably be expected to outweigh the public interest benefits of such communication.
Report on Other Legal and Regulatory Requirements
1.As required by the Companies (Auditor's Report) Order, 2016 ("the Order") issued by the Central Government of India in terms of
sub-section (11) of section 143 of the Act (hereinafter referred to as the "Order"), and on the basis of such checks of the books and records of
the Company as we considered appropriate and according to the information's and explanations given to us, we give in the Annexure A, a
statement on the matters specified in the paragraph 3 and 4 of the order.
2. As required by Section 143 (3) of the Act, we report that:
(a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the
purposes of our audit;
70
(b) In our opinion proper books of account as required by law have been kept by the Company so far as it appears from our examination of
those books;
(c) The Balance sheet, the Statement of profit and loss and Statement of cash flows dealt with by this Report are in agreement with the books
of account;
(d) In our opinion, the aforesaid Financial statements comply with the Accounting Standards specified under Section 133 of the Act, read
with Rule 7 of the Companies (Accounts) Rules, 2014;
(e) On the basis of the written representations received from the directors as on March 31, 2021, taken on record by the Board of Directors,
none of the directors is disqualified as on March 31, 2021, from being appointed as a director in terms of Section 164 (2) of the Act;
(f) With respect to the adequacy of the internal financial controls over financial reporting of the Company and the operating effectiveness of
such controls, refer to our separate report in "Annexure- B".
(g) With respect to the other matters to be included in the Auditor's Report in accordance with Rule 11 of the Companies (Audit and
Auditors) Rules, 2014, as amended, in our opinion and to the best of our information and according to the explanations given to us:
The Company does not have any pending litigations which would impact its financial position. The Company does not have any long-term
contracts including derivative contracts for which there were any material foreseeable losses; There are no matters to be reported there under
in transferring amounts, required to be transferred, to the Investor Education and Protection Fund by the Company; and
For Kumar & Giri
Chartered Accountants
FRN 001584S
J.Bhadra Kumar
Partner
Membership Number:025480
Place: Hyderabad
71
Date: 14-09-2021
UDIN:21025480AAAACW1072
Annexure-A to the Independent Auditor's Report
(Referred to in paragraph 2 under 'Report on Other Legal and Regulatory Requirements' section of our report to the members of GREENKO
ENERGY PROJECTS PRIVATE LIMITED of even date)
(i) In respect of company's fixed assets:
(a) The Company has maintained proper records showing full particulars, including quantitative details and situation of fixed assets.
(b) The Company has a regular programme of physical verification of its fixed assets by which fixed assets are verified in a phased
manner. In accordance with this programme, certain fixed assets were verified during the year and no material discrepancies were noticed on
such verification. In our opinion, this periodicity of physical verification is reasonable having regard to the size of the Company and the
nature of its assets. No material discrepancies were noticed on such verification.
(c) The Company does not have any immovable properties. Accordingly, the provisions of Clause 3(i) (c)of the Order not applicable to
the Company.
(ii) Physical verification of inventories have been conducted at reasonable intervals by the management during the year and no material
discrepancies noticed on physical verification.
(iii) Accordingly, to the information and explanation given to us, the Company has not granted any loans, secured or unsecured to
companies, firms or other parties covered in the register maintained under section 189 of the Companies Act, 2013. Accordingly, the
provisions of Clause 3(iii) (a) to (c) of the order are not applicable to the company.
72
(iv) In our opinion and according to the information and explanations given to us, the Company has complied with the provisions of
Section 185 of Companies Act, 2013 and there are no transactions covered under Section 186 of the Companies Act, 2013.
(v) The Company has not accepted any deposits from the public within the meaning of Sections 73 to 76 of the Act and the Companies
(Acceptance of Deposits) Rules, 2014 (as amended). Accordingly, the provisions of clause 3(v) of the Order are not applicable.
(vi) In our opinion and according to the information given to us, the company doesn't fall under the threshold limits prescribed for the
maintenance of cost records under sub section (1) of Sec 148 of the Companies act 2013.
(vii) (a)According to the information and explanation given to us, the Company is regular in depositing with appropriate authorities
undisputed statutory dues including Provident Fund, Employee State Insurance, Income Tax, Wealth Tax, Sales Tax, Goods and Services
Tax, Customs Duty, Excise Duty, Cess and other applicable statutory dues with the appropriate authorities. According to the information and
explanations given to us, no undisputed amounts payable in respect of outstanding statutory dues as at the last day of the year ending March
31, 2021 for period of more than six months from the date they became payable .
(b) According to the information and explanation given to us, there are no dues of Income Tax, Sales Tax, Goods and Services Tax, Duty of
Customs, Duty of Excise, Value Added Tax which have not been deposited on account of any dispute.
(viii) In our opinion and according to the information and explanations given by the management, the Company does not have any loans
or borrowings from banks, financial institutions and government.
(ix) According to the information and explanations given by the management, the Company did not raise any money by way of term
loans during the year. The Company is a Private Company, provisions relating to public offer are not applicable.
(x) Based upon the audit procedures performed for the purpose of reporting the true and fair view of the Financial statements and
according to the information and explanations given by the management, we report that no fraud by or on the Company by its officers or
employees has been noticed or reported during the year.
(xi) The company has not paid any managerial remuneration during the year. Accordingly paragraph 3(xi) of The Companies (Auditor's
Report) Order, 2016 is not applicable to the company.
(xii) In our opinion and according to the information and explanations to given to us, the Company is not a nidhi company. Therefore,
the provisions of clause 3(xii) of the Order is not applicable.
73
(xiii) According to the information and explanations given by the management and based on our examination of the records of the
Company, transactions with the related parties are in compliance with sections 177 and 188 of Companies Act, 2013 where applicable and
the details have been disclosed in the notes to the Ind AS financial statements, as required by the applicable accounting standards.
(xiv) According to the information and explanations given to us, the Company has not made any preferential allotment or private
placement of shares.
(xv) According to the information and explanations given by the management, and based on our examination of the records of the
Company, the Company has not entered into any non-cash transactions with directors or persons connected with him as referred to in section
192 of Companies Act, 2013.
(xvi) According to the information and explanations given to us, the company is not required to be registered under section 45-IA of the
Reserve Bank of India Act, 1934.
For Kumar & Giri
FRN 001584S
J.Bhadra Kumar
Partner
Membership Number :025480
Place: Hyderabad
Date: 14-09-2021
74
Annexure - B to the Independent Auditors' Report
(Referred to in paragraph 2(f) under "Report on other legal and regulatory requirements" section of our report to the Members of GREENKO
ENERGY PROJECTS PRIVATE LIMITED of even date)
Report on the Internal Financial Controls over Financial Reporting under Clause (i) of Sub-section 3 of Section 143 of the Companies Act,
2013 ("the Act")
Opinion
We have audited the internal financial controls over financial reporting of M/s.GREENKO ENERGY PROJECTS PRIVATE LIMITED ("the
Company") as of March 31, 2021 in conjunction with our audit of the Financial Statements of the Company for the year ended on that date.
In our opinion, the Company has, in all material respects, an adequate internal financial controls system over financial reporting and such
internal financial controls over financial reporting were operating effectively as at March 31, 2021, based on the internal control over
financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note
on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India.
Management's Responsibility for Internal Financial Controls
The Company's management is responsible for establishing and maintaining internal financial controls based on the internal control over
financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note
on Audit of Internal Financial Controls over Financial Reporting issued by the Institute of Chartered Accountants of India ('ICAI'). These
responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively for
ensuring the orderly and efficient conduct of its business, including adherence to Company's policies, the safeguarding of its assets, the
prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable
financial information, as required under the Companies Act, 2013.
Auditors' Responsibility
Our responsibility is to express an opinion on the Company`s internal financial controls over financial reporting based on our audit. We
conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls over Financial Reporting (the "Guidance
Note") and the Standards on Auditing, issued by ICAI and deemed to be prescribed under section 143(10) of the Companies Act, 2013, to the
extent applicable to an audit of internal financial controls, both applicable to an audit of Internal Financial Controls and, both issued by the
Institute of Chartered Accountants of India. Those Standards and the Guidance Note require that we comply with ethical requirements and
plan and perform the audit to obtain reasonable assurance about whether adequate internal financial controls over financial reporting was
established and maintained and if such controls operated effectively in all material respects.
75
Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial
reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an
understanding of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and
evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the
auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the Company's
internal financial controls system over financial reporting with reference to the Ind AS Financial Statements.
Meaning of Internal Financial Controls over Financial Reporting
A Company`s internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting
principles. A Company`s internal financial control over financial reporting includes those policies and procedures that
(1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets
of the Company
(2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with
generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with
authorizations of management and directors of the Company; and
(3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the Company`s
assets that could have a material effect on the financial statements.
Inherent Limitations of Internal Financial Controls over Financial Reporting
Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper
management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any
evaluation of the internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control
over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or
procedures may deteriorate.
For Kumar & Giri
FRN 001584S
J.Bhadra Kumar
Partner
76
Membership Number :025480
Place: Hyderabad
Date: 14-09-2021
[700700] Disclosures - Secretarial audit report

01/04/2020
to
31/03/2021
Disclosure in secretarial audit report explanatory [TextBlock]
Whether secretarial audit report is applicable on company No
77
[110000] Balance sheet

31/03/2021 31/03/2020 31/03/2019
Balance sheet [Abstract]
Assets [Abstract]
Non-current assets [Abstract]
Property, plant and equipment 4,361.07 5,074.21 5,588.28
Capital work-in-progress 102.07 59.08
Investment property 0 0
Goodwill 0 0
Other intangible assets 20.97 8.33 29.04
Non-current financial assets [Abstract]
Non-current investments 0 0
Trade receivables, non-current 6,193.03 6,280.73
Loans, non-current 0 0
Total non-current financial assets 6,193.03 6,280.73
Other non-current assets 0 0
Total non-current assets 10,677.14 11,422.35
Current assets [Abstract]
Inventories 460.65 438.37
Current financial assets [Abstract]
Current investments 0 0
Trade receivables, current 0 0
Cash and cash equivalents 1,914.98 1,594.31
Loans, current 12,143.61 476.51
Total current financial assets 14,058.59 2,070.82
Other current assets 64,698.54 80,377.33
Total current assets 79,217.78 82,886.52
Total assets 89,894.92 94,308.87
Equity and liabilities [Abstract]
Equity [Abstract]
Equity attributable to owners of parent [Abstract]
Equity share capital 1,000 1,000 1,000
Other equity -10,049.86 -7,787.01
Total equity attributable to owners of parent -9,049.86 -6,787.01
Non controlling interest 0 0
Total equity -9,049.86 -6,787.01
Liabilities [Abstract]
Non-current liabilities [Abstract]
Non-current financial liabilities [Abstract]
Borrowings, non-current 0 0
Total non-current financial liabilities 0 0
Provisions, non-current 360.37 10.77
Deferred tax liabilities (net) 131.86 245.75
Total non-current liabilities 492.23 256.52
Current liabilities [Abstract]
Current financial liabilities [Abstract]
Borrowings, current 47,116.26 42,900.9
Trade payables, current 706.75 783.73
Other current financial liabilities 0 0
Total current financial liabilities 47,823.01 43,684.63
Other current liabilities 50,611.97 57,153.82
Provisions, current 17.57 0.91
Total current liabilities 98,452.55 1,00,839.36
Total liabilities 98,944.78 1,01,095.88
Total equity and liabilities 89,894.92 94,308.87
78
[210000] Statement of profit and loss
Earnings per share [Table] ..(1)

Classes of equity share capital [Axis] Equity shares 1 [Member]
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Statement of profit and loss [Abstract]
Earnings per share [Abstract]
Earnings per share [Line items]
Basic earnings per share [Abstract]
Basic earnings (loss) per share from continuing operations [INR/shares] -22.63 [INR/shares] -35.98
Total basic earnings (loss) per share [INR/shares] -22.63 [INR/shares] -35.98
Diluted earnings per share [Abstract]
Diluted earnings (loss) per share from discontinued operations [INR/shares] -22.63 [INR/shares] -35.98
Total diluted earnings (loss) per share [INR/shares] -22.63 [INR/shares] -35.98
79

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Statement of profit and loss [Abstract]
Income [Abstract]
Revenue from operations 4,112.9 2,429.45
Other income 232.58 13.65
Total income 4,345.48 2,443.1
Expenses [Abstract]
Cost of materials consumed 0 0
Purchases of stock-in-trade 154.42 2,308.29
Changes in inventories of finished goods, work-in-progress and
0 0
stock-in-trade
Employee benefit expense 5,558.86 288.58
Finance costs 0.4 2,004.89
Depreciation, depletion and amortisation expense 494.24 560.5
Other expenses 514.29 645.22
Total expenses 6,722.21 5,807.48
Profit before exceptional items and tax -2,376.73 -3,364.38
Total profit before tax -2,376.73 -3,364.38
Tax expense [Abstract]
Current tax 0 0
Deferred tax -113.89 233.39
Total tax expense -113.89 233.39
Total profit (loss) for period from continuing operations -2,262.84 -3,597.77
Total profit (loss) for period -2,262.84 -3,597.77
Comprehensive income OCI components presented net of tax [Abstract]
Whether company has other comprehensive income OCI components
No No
presented net of tax
Other comprehensive income net of tax [Abstract]
Total other comprehensive income 0 0
Total comprehensive income -2,262.84 -3,597.77
Comprehensive income OCI components presented before tax [Abstract]
Whether company has comprehensive income OCI components presented
No No
before tax
Other comprehensive income before tax [Abstract]
Income tax relating to components of other comprehensive
income that will be reclassified to profit or loss [Abstract]
Others income tax relating to components of other
comprehensive income that will be reclassified to profit 0 0
or loss
Aggregated income tax relating to components of other
comprehensive income that will be reclassified to profit 0 0
or loss
Total other comprehensive income 0 0
Textual information (25) Textual information (26)
Earnings per share explanatory [TextBlock] [See below] [See below]
Earnings per share [Abstract]
Earnings per share [Line items]
Basic earnings (loss) per share from continuing operations
Total basic earnings (loss) per share
Diluted earnings (loss) per share from discontinued operations
Total diluted earnings (loss) per share
80
Earnings per share explanatory [Text Block]

Note
Earnings Per Share (EPS)
26:
Year ended March 31, Year ended March 31,

Particulars
2021 2020
Nominal value of equity shares (rupees per share) fully

10 10
paid-up
Loss after tax (2,262.84) (3,597.77)
Weighted average number of equity shares outstanding

10,000,000 10,000,000
during the year
Earnings per share (in Rs.) - Basic and Diluted (22.63) (35.98)
Earnings per share explanatory [Text Block]

Note 26: Earnings Per Share (EPS)
Year ended Year ended

Particulars
March 31, 2020 March 31, 2019
Nominal value of equity shares (rupees per share) fully paid-up 10 10
Profit/(Loss) after tax (3,597.77) 907.24
Weighted average number of equity shares outstanding during the year 1,00,00,000 1,00,00,000
Earnings per share (in Rs.) - Basic and Diluted (35.98) 9.07
81
[400200] Statement of changes in equity
Statement of changes in equity [Table] ..(1)

Equity attributable
to the equity
Components of equity [Axis] Equity [Member]
holders of the
parent [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of notes on changes in equity [TextBlock]
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period -2,262.84 -3,597.77 -2,262.84
Total comprehensive income -2,262.84 -3,597.77 -2,262.84
Other changes in equity [Abstract]
Other additions to reserves -0.01 0 -0.01
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Other appropriations 0 0 0
Total appropriations for dividend,
0 0 0
dividend tax and retained earnings
Total other changes in equity -0.01 0 -0.01
Total increase (decrease) in equity -2,262.85 -3,597.77 -2,262.85
Other equity at end of period -10,049.86 -7,787.01 -4,189.24 -10,049.86

Equity attributable to the equity
Components of equity [Axis] Reserves [Member]
holders of the parent [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Equity [Abstract]
Profit (loss) for period -3,597.77 -2,262.84 -3,597.77
Total comprehensive income -3,597.77 -2,262.84 -3,597.77
Other additions to reserves 0 -0.01 0
Other appropriations 0 0 0
0 0 0
Total other changes in equity 0 -0.01 0
Total increase (decrease) in equity -3,597.77 -2,262.85 -3,597.77
82

Reserves
Components of equity [Axis] Retained earnings [Member]
[Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Equity [Abstract]
Profit (loss) for period -2,262.84 -3,597.77
Other additions to reserves -0.01 0
Other appropriations 0 0
0 0
Total other changes in equity -0.01 0
Total increase (decrease) in equity -2,262.85 -3,597.77

Components of equity [Axis] Other retained earning [Member]
01/04/2020 01/04/2019
to to 31/03/2019
31/03/2021 31/03/2020
Equity [Abstract]
Profit (loss) for period -2,262.84 -3,597.77
Other additions to reserves -0.01 0
Appropriations for dividend, dividend tax and general reserve
[Abstract]
Other appropriations 0 0
Total appropriations for dividend, dividend tax and
0 0
retained earnings
Total other changes in equity -0.01 0
Total increase (decrease) in equity -2,262.85 -3,597.77
Other equity at end of period -10,049.86 -7,787.01 -4,189.24
83
[320000] Cash flow statement, indirect

01/04/2020 01/04/2019
to to 31/03/2019
31/03/2021 31/03/2020
Statement of cash flows [Abstract]
Whether cash flow statement is applicable on company Yes Yes
Cash flows from used in operating activities [Abstract]
Profit before tax -2,376.73 -3,364.38
Adjustments for reconcile profit (loss) [Abstract]
Adjustments for finance costs 0.26 1,991.47
Adjustments for decrease (increase) in inventories -22.28 -18.98
Adjustments for decrease (increase) in trade receivables, current 87.7 -781.92
Adjustments for decrease (increase) in other current assets -11,667.1 3,190.61
Adjustments for increase (decrease) in trade payables, current -76.99 -502.94
Adjustments for depreciation and amortisation expense 494.24 560.5
Adjustments for provisions, non-current 524.98 -2,688.43
Adjustments for other financial liabilities, current 6,529.91 -269.48
Adjustments for other financial liabilities, non-current -76.97 31.51
Adjustments for unrealised foreign exchange losses gains 0 0
Other adjustments for non-cash items 91.93 6.74
Total adjustments for reconcile profit (loss) -4,114.32 1,519.08
Net cash flows from (used in) operations -6,491.05 -1,845.3
Income taxes paid (refund) -2,525.27 1,392.36
Net cash flows from (used in) operating activities -3,965.78 -3,237.66
Cash flows from used in investing activities [Abstract]
Purchase of property, plant and equipment 68.49 92
Proceeds from sales of other long-term assets 139.83 0.45
Interest received 0.14 13.42
Other inflows (outflows) of cash -0.13 -0.16
Net cash flows from (used in) investing activities 71.35 -78.29
Cash flows from used in financing activities [Abstract]
Proceeds from issuing debentures notes bonds etc 0 7,000
Proceeds from borrowings 4,215.37 24,817.07
Repayments of borrowings 0 25,000
Interest paid 0 0
Other inflows (outflows) of cash -0.27 -2,008.62
Net cash flows from (used in) financing activities 4,215.1 4,808.45
Net increase (decrease) in cash and cash equivalents before effect of
320.67 1,492.5
exchange rate changes
Net increase (decrease) in cash and cash equivalents 320.67 1,492.5
Cash and cash equivalents cash flow statement at end of period 1,914.98 1,594.31 101.81
[610100] Notes - List of accounting policies

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of significant accounting policies [TextBlock] [See below] [See below]
84
Disclosure of significant accounting policies [Text Block]

Greenko
Energy
Projects
Private
Limited
Notes
annexed
to and
forming
part of
financial
statements
Note 1: Corporate Information
Greenko Energy Projects Private Limited ("the Company") is engaged in the business of engineering,
procurement and construction turn-key contractor for setting up of power plants. The company was
incorporated on 2nd February 2015.
Note 2: Significant Accounting Policies
2.1 Basis of preparation of Financial Statements
The financial statements have been prepared and presented under the historical cost convention on
the accrual basis of accounting in accordance with the Generally Accepted Accounting Principles in
India ("Indian GAAP") and in compliance with the mandatory Accounting Standards ("AS") as
prescribed under The Companies (Accounting Standards) Rules, 2006 ("the Rules") and the relevant
provisions of the Companies Act, 2013 ("the Act").
2.2 Accounting Estimates
The preparation of financial statements in conformity with Indian GAAP requires management of the
Company to make estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities as at the date of the financial statements
and the results of operations during the reporting period. Although these estimates are based upon
management's best knowledge of current events and actions, actual results could differ from those
estimates. Any revision to accounting estimates is recognized prospectively in the current and future
periods. Examples of such estimates include recognition of deferred tax assets and useful lives of
property plant and equipment.
2.3 Revenue recognition
Revenue on fixed price contracts is recognised on percentage of completion method with reference
to stage of completion of contract activity at the year end. Stage of completion of contract is
determined as the proportion that contract costs incurred for work performed up to the year end bear
to the estimated total contract cost. When the outcome of the construction contract can be estimated
reliably, contract revenue and contract cost associated with the construction contract are recognised
as revenue and expense respectively by reference to the stage of completion of the contract activity
at the reporting date. The stage of completion of the contract is the proportion that the contract cost
incurred for the work performed upto the reporting date bears to the estimated total contract cost.
Revenue from project management fee for services in relation to the development work of potential
power projects as per the terms of the contract are recognised based on services performed or as
per the agreed milestones achieved.
2.4 Property, plant and equipment
Tangible assets are stated at cost less accumulated depreciation and impairment losses if any. Cost
comprises the purchase price and includes all expenditure incurred to bring the assets to its present
location and working condition for its intended use. Freehold land is not depreciated. Historical cost
includes expenditure that is directly attributable to the acquisition of the items and borrowing cost.
85
Subsequent costs are included in the asset's carrying amount or recognised as a separate asset, as
appropriate, only when it is probable that future economic benefits associated with them will flow to
the Company and the cost of the item can be measured reliably. All repairs and maintenance
expenditure are charged to profit and loss during the period in which they are incurred. Property,
86
Plant and Equipment not ready for the intended use on the date of balance sheet are disclosed as
Capital work-in-progress. Intangible assets are stated at acquisition cost less accumulated
amortisation and impairment losses, if any.
2.5 Depreciation
Depreciation on tangible assets is provided on the basis of straight line method and charge over a
period of useful life as per the manner prescribed in Schedule II to the Companies Act, 2013.
Individual assets costing less than or up to Rs. 5,000 are depreciated fully in the year of purchase.
2.6 Earnings per share
Basic earnings per share are calculated by dividing the net profit (loss) for the year attributable to
equity shareholders by the weighted average number of equity shares outstanding during the year.
For the purpose of calculating diluted earnings per share, the net profit or loss for the Year
attributable to equity shareholders and the weighted average number of shares outstanding during
the Year are adjusted for the effects of all dilutive potential equity shares.
2.7 Cash and cash equivalents
Cash and cash equivalents include cash on hand and at bank, and short - term deposits with an
original maturity period of three months or less.
2.8 Inventories
Consumables, stores and spares are valued at cost or below.Cost is determined on a weighted
average basis and includes all applicable costs incurred in bringing goods to their present location
and condition.
2.9 Foreign currency transactions and translation
Initial recognition
Foreign currency transactions are recorded in the reporting currency, by applying to the foreign
currency amount the exchange rate between the reporting currency and the foreign currency at the
date of the transaction.
Conversion
Foreign currency monetary items are reported using the closing rate. Non-monetary items which are
carried in terms of historical cost denominated in a foreign currency are reported using the exchange
rate at the date of the transaction; and non-monetary items which are carried at fair value or other
similar valuation denominated in a foreign currency are reported using the exchange rates that
existed when the values were determined.
Exchange differences
Exchange differences arising on the settlement of monetary items or on reporting of monetary items
rates different from those at which they were initially recorded during the year, or reported in previous
financial statements, are recognized as income or as expenses in the year in which they arise.
2.10 Taxes on Income
Current tax is determined based on the amount of tax payable in respect of taxable income for the
year. Deferred tax is recognized on timing differences; being the difference between taxable income
and accounting income that originate in one year and are capable of reversal in one or more
subsequent years. Deferred tax assets and liabilities are computed on the timing differences applying
the tax rate enacted or substantially enacted by the balance sheet date. Deferred tax assets are
recognized only to the extent that there is a virtual/ reasonable certainty supported by convincing
evidence that tax income will be available against which such deferred tax assets can be realized.
2.11 Employee benefits
87
Gratuity
Gratuity is a post employment defined benefit plan. The liability recognized in the balance sheet
represents the present value of the defined benefit obligation at the balance sheet date, together with
adjustments for past service costs and value of plan assets. An independent actuary using the
projected unit credit method calculates the defined benefit obligation annually.
Leave encashment
Compensated absences are provided for based on actuarial valuation. The actuarial valuation is
done as per projected unit credit method.
Actuarial gains or losses arising from experience adjustments and changes in actuarial assumptions
are credited or charged to the Statement of Profit and Loss in the year in which such gains or losses
arises.
2.12 Provisions and contingent liabilities
Provisions are recognised when the Company has a present obligation as a result of a past event, it
is probable that an outflow of resources embodying economic benefits will be required to settle the
obligation, and a reliable estimate can be made of the amount of the obligation. The expense relating
to any provision is presented in the statement of profit and loss.
A contingent liability is a possible obligation that arises from past events whose existence will be
confirmed by the occurrence or non-occurrence of one or more uncertain future events beyond the
control of the Company or a present obligation that is not recognized because it is not probable that
an outflow of resources will be required to settle the obligation. The Company does not recognize a
contingent liability but discloses its existence in the financial statements ,if any.
88

Greenko
Energy
Projects
Private
Limited
Notes
annexed
to and
forming
part of
financial
statements
Greenko Energy Projects Private Limited ("the Company") is engaged in the business of
engineering,procurement and construction turn-key contractor for setting up of power plants. The
company was incorporated on 2nd February 2015.
to the estimated total contract cost.
When the outcome of the construction contract can be estimated reliably,contract revenue and
contract cost associated with the construction contract are recognised as revenue and expense
respectively by reference to the stage of completion of the contract activity at the reporting date.The
stage of completion of the contract is the proportion that the contract cost incurred for the work
performed upto the reporting date bears to the estimated total contract cost.
Revenue is the form of project managment fee for services rendered in relation to the development
work of potential power projects is recognised as per the terms of the contract when the related
services are performed or the agreed milestones are achieved.
2.4 Property,plant and equipment
89
expenditure are charged to profit and loss during the period in which they are incurred.
Property, Plant and Equipment not ready for the intended use on the date of balance sheet are
90
disclosed as Capital work-in-progress.

Intangible assets are stated at acquisition cost less accumulated amortisation and impairment
losses, if any.
2.5 Depreciation
2.8 Inventories
and condition.
Initial recognition
Conversion
91
Gratuity
Leave encashment
arises.
[610200] Notes - Corporate information and statement of IndAs compliance

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of corporate information notes and other explanatory information
[TextBlock]
Statement of Ind AS compliance [TextBlock] [See below] [See below]
Whether there is any departure from Ind AS No No
Whether there are reclassifications to comparative amounts No No
Disclosure of significant accounting policies [TextBlock] [See below] [See below]
Statement of Ind AS compliance [Text Block]

Basis of preparation of Financial Statements
The financial statements have been prepared and presented under the historical cost convention on the accrual basis
of accounting in accordance with the Generally Accepted Accounting Principles in India ("Indian GAAP") and in
compliance with the mandatory Accounting Standards ("AS") as prescribed under The Companies (Accounting
Standards) Rules, 2006 ("the Rules") and the relevant provisions of the Companies Act, 2013 ("the Act").
92
Statement of Ind AS compliance [Text Block]

Basis of preparation of Financial Statements
The financial statements have been prepared and presented under the historical cost convention on the accrual basis
of accounting in accordance with the Generally Accepted Accounting Principles in India ("Indian GAAP") and in
compliance with the mandatory Accounting Standards ("AS") as prescribed under The Companies (Accounting
Standards) Rules, 2006 ("the Rules") and the relevant provisions of the Companies Act, 2013 ("the Act").
93

Greenko
Energy
Projects
Private
Limited
Notes
annexed
to and
forming
part of
financial
statements
Greenko Energy Projects Private Limited ("the Company") is engaged in the business of engineering,
procurement and construction turn-key contractor for setting up of power plants. The company was
incorporated on 2nd February 2015.
to the estimated total contract cost. When the outcome of the construction contract can be estimated
reliably, contract revenue and contract cost associated with the construction contract are recognised
as revenue and expense respectively by reference to the stage of completion of the contract activity
at the reporting date. The stage of completion of the contract is the proportion that the contract cost
incurred for the work performed upto the reporting date bears to the estimated total contract cost.
Revenue from project management fee for services in relation to the development work of potential
power projects as per the terms of the contract are recognised based on services performed or as
per the agreed milestones achieved.
2.4 Property, plant and equipment
94
expenditure are charged to profit and loss during the period in which they are incurred. Property,
95
Plant and Equipment not ready for the intended use on the date of balance sheet are disclosed as
Capital work-in-progress. Intangible assets are stated at acquisition cost less accumulated
amortisation and impairment losses, if any.
2.5 Depreciation
2.8 Inventories
and condition.
Initial recognition
Conversion
96
Gratuity
Leave encashment
arises.
97

Greenko
Energy
Projects
Private
Limited
Notes
annexed
to and
forming
part of
financial
statements
Greenko Energy Projects Private Limited ("the Company") is engaged in the business of
engineering,procurement and construction turn-key contractor for setting up of power plants. The
company was incorporated on 2nd February 2015.
to the estimated total contract cost.
When the outcome of the construction contract can be estimated reliably,contract revenue and
contract cost associated with the construction contract are recognised as revenue and expense
respectively by reference to the stage of completion of the contract activity at the reporting date.The
stage of completion of the contract is the proportion that the contract cost incurred for the work
performed upto the reporting date bears to the estimated total contract cost.
Revenue is the form of project managment fee for services rendered in relation to the development
work of potential power projects is recognised as per the terms of the contract when the related
services are performed or the agreed milestones are achieved.
2.4 Property,plant and equipment
98
expenditure are charged to profit and loss during the period in which they are incurred.
Property, Plant and Equipment not ready for the intended use on the date of balance sheet are
99
disclosed as Capital work-in-progress.

Intangible assets are stated at acquisition cost less accumulated amortisation and impairment
losses, if any.
2.5 Depreciation
2.8 Inventories
and condition.
Initial recognition
Conversion
100
Gratuity
Leave encashment
arises.
[610300] Notes - Accounting policies, changes in accounting estimates and errors

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of changes in accounting policies, accounting estimates and errors
[TextBlock]
Disclosure of initial application of standards or interpretations
[TextBlock]
Whether initial application of an Ind AS has an effect on the
No No
current period or any prior period
Disclosure of voluntary change in accounting policy [TextBlock]
Whether there is any voluntary change in accounting policy No No
Disclosure of changes in accounting estimates [TextBlock]
Whether there are changes in acounting estimates during the year No No
101
[400600] Notes - Property, plant and equipment
Disclosure of detailed information about property, plant and equipment [Table] ..(1)
Classes of property, plant and equipment [Axis] Property, plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Carrying amount [Member]
amount [Axis] amount [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of property, plant and equipment [TextBlock]
Disclosure of detailed information about property,
plant and equipment [TextBlock]
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 1.75 32.92 1.75
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-483.13 -539.8
loss
Total Depreciation property plant and
-483.13 -539.8
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
Increase (decrease) through transfers and
other changes, property, plant and
Increase (decrease) through other
changes, property, plant and 0 -0.01 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 -0.01 0
plant and equipment
Disposals and retirements, property,
Disposals, property, plant and
231.76 0 342.95
equipment
Retirements, property, plant and
0 7.18 0
equipment
Total disposals and retirements,
231.76 7.18 342.95
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
-713.14 -514.07 -341.2
plant and equipment
Property, plant and equipment at end of
4,361.07 5,074.21 5,588.28 6,322.68
period
102
Classes of property, plant and equipment [Axis] Property, plant and equipment [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Gross carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
[Abstract]
combinations, property, plant and 32.92
equipment
combinations, property, plant and 0
equipment
exchange differences, property, 0
plant and equipment
483.13 539.8
loss
483.13 539.8
equipment
equipment
0
changes, property, plant and -0.01 0 0
equipment
transfers and other changes, property, -0.01 0 0
plant and equipment
0 111.19
equipment
10.71 0 3.53
equipment
10.71 111.19 3.53
equipment
22.2 371.94 536.27
plant and equipment
6,663.88 6,641.68 1,961.61 1,589.67
period
103
Property, plant
Classes of property, plant and equipment [Axis] and equipment Buildings [Member]
[Member]
Owned and leased
assets [Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
amount [Axis] impairment
[Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
[Abstract]
combinations, property, plant and 0 0
equipment
equipment
exchange differences, property, 0 0
plant and equipment
-16.57 -16.62
loss
-16.57 -16.62
equipment
equipment
0 0
changes, property, plant and 0 -0.01
equipment
transfers and other changes, property, 0 -0.01
plant and equipment
0 0
equipment
0 0
equipment
0 0
subsidiary, property, plant and -0.02 0
equipment
-16.55 -16.63
plant and equipment
1,053.4 463.86 480.41 497.04
period
104
Classes of property, plant and equipment [Axis] Buildings [Member]
Accumulated
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
16.57
loss
16.57
equipment
or loss, property, plant and 0
equipment
recognised in profit or loss, 0
0 0
equipment
plant and equipment
0 0
equipment
0 0 0
equipment
0 0 0
subsidiary, property, plant and -0.02 0 0
equipment
0.02 -0.01 16.57
plant and equipment
497.1 497.08 497.09 33.24
period
105
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member] Owned assets [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
16.62 -16.57 -16.62
loss
16.62 -16.57 -16.62
equipment
or loss, property, plant and 0 0 0
equipment
recognised in profit or loss, 0 0 0
0 0
changes, property, plant and 0 0 -0.01
equipment
transfers and other changes, property, 0 0 -0.01
plant and equipment
0 0
equipment
0 0 0
equipment
0 0 0
subsidiary, property, plant and 0 -0.02 0
equipment
16.62 -16.55 -16.63
plant and equipment
16.67 0.05 463.86 480.41
period
106
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
amount [Axis] [Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
0 0
changes, property, plant and 0 -0.01
equipment
transfers and other changes, property, 0 -0.01
plant and equipment
0 0
equipment
0 0
equipment
0 0
subsidiary, property, plant and -0.02 0
equipment
0.02 -0.01
plant and equipment
497.04 497.1 497.08 497.09
period
107
Office building
[Member]
Owned and leased
assets [Member]
Accumulated depreciation and impairment [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
16.57 16.62 -16.57
loss
16.57 16.62 -16.57
equipment
equipment
0
changes, property, plant and 0 0 0
equipment
transfers and other changes, property, 0 0 0
plant and equipment
0
equipment
0 0 0
equipment
0 0 0
subsidiary, property, plant and 0 0 -0.02
equipment
16.57 16.62 -16.55
plant and equipment
33.24 16.67 0.05 463.86
period
108
Classes of property, plant and equipment [Axis] Office building [Member]
Carrying amount accumulated depreciation and gross carrying
Carrying amount [Member] Gross carrying amount [Member]
amount [Axis]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
-16.62
loss
-16.62
equipment
equipment
0 0 0
changes, property, plant and -0.01 0 -0.01
equipment
transfers and other changes, property, -0.01 0 -0.01
plant and equipment
0 0 0
equipment
0 0 0
equipment
0 0 0
subsidiary, property, plant and 0 -0.02 0
equipment
-16.63 0.02 -0.01
plant and equipment
480.41 497.04 497.1 497.08
period
109
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
[Abstract]
16.57 16.62
loss
16.57 16.62
equipment
equipment
changes, property, plant and 0 0
equipment
transfers and other changes, property, 0 0
plant and equipment
0 0
equipment
0 0
subsidiary, property, plant and 0 0
equipment
16.57 16.62
plant and equipment
497.09 33.24 16.67 0.05
period
110
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
-16.57 -16.62
loss
-16.57 -16.62
equipment
equipment
0 0 0
equipment
plant and equipment
0 0 0
equipment
0 0 0
equipment
0 0 0
subsidiary, property, plant and -0.02 0 -0.02
equipment
-16.55 -16.63 0.02
plant and equipment
463.86 480.41 497.04 497.1
period
111
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
16.57 16.62
loss
16.57 16.62
equipment
equipment
0
changes, property, plant and -0.01 0 0
equipment
transfers and other changes, property, -0.01 0 0
plant and equipment
0
equipment
0 0 0
equipment
0 0 0
equipment
-0.01 16.57 16.62
plant and equipment
497.08 497.09 33.24 16.67
period
112
Office building
Classes of property, plant and equipment [Axis] Plant and equipment [Member]
[Member]
Owned assets
[Member]
Accumulated
[Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
[Abstract]
combinations, property, plant and 0.77 0.77
equipment
equipment
plant and equipment
-218.83 -236.86
loss
-218.83 -236.86
equipment
equipment
0 0
equipment
plant and equipment
131.71 0
equipment
0 0
equipment
131.71 0
equipment
-349.77 -236.09
plant and equipment
0.05 2,956.58 3,306.35 3,542.44
period
113
Accumulated
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
218.83
loss
218.83
equipment
equipment
0 0
equipment
plant and equipment
175.66 0 43.95
equipment
0 0 0
equipment
175.66 0 43.95
equipment
-174.89 0.77 174.88
plant and equipment
3,906.83 4,081.72 4,080.95 950.25
period
114
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
236.86 -218.83 -236.86
loss
236.86 -218.83 -236.86
equipment
equipment
0 0
equipment
plant and equipment
131.71 0
equipment
0 0 0
equipment
0 131.71 0
equipment
236.86 -349.77 -236.09
plant and equipment
775.37 538.51 2,956.58 3,306.35
period
115
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
0 0
equipment
plant and equipment
175.66 0
equipment
0 0
equipment
175.66 0
equipment
-174.89 0.77
plant and equipment
3,542.44 3,906.83 4,081.72 4,080.95
period
116
Factory
Classes of property, plant and equipment [Axis] Plant and equipment [Member] equipments
[Member]
Owned and leased
assets [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
218.83 236.86 -218.83
loss
218.83 236.86 -218.83
equipment
equipment
0
equipment
plant and equipment
43.95 131.71
equipment
0 0 0
equipment
43.95 0 131.71
equipment
174.88 236.86 -349.77
plant and equipment
950.25 775.37 538.51 2,956.58
period
117
Classes of property, plant and equipment [Axis] Factory equipments [Member]
amount [Axis]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
-236.86
loss
-236.86
equipment
equipment
0 0 0
equipment
plant and equipment
0 175.66 0
equipment
0 0 0
equipment
0 175.66 0
equipment
-236.09 -174.89 0.77
plant and equipment
3,306.35 3,542.44 3,906.83 4,081.72
period
118
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
[Abstract]
218.83 236.86
loss
218.83 236.86
equipment
equipment
equipment
plant and equipment
43.95
equipment
0 0
equipment
43.95 0
equipment
174.88 236.86
plant and equipment
4,080.95 950.25 775.37 538.51
period
119
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
-218.83 -236.86
loss
-218.83 -236.86
equipment
equipment
0 0 0
equipment
plant and equipment
131.71 0 175.66
equipment
0 0 0
equipment
131.71 0 175.66
equipment
-349.77 -236.09 -174.89
plant and equipment
2,956.58 3,306.35 3,542.44 3,906.83
period
120
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
218.83 236.86
loss
218.83 236.86
equipment
equipment
0
equipment
plant and equipment
0 43.95
equipment
0 0 0
equipment
0 43.95 0
equipment
0.77 174.88 236.86
plant and equipment
4,081.72 4,080.95 950.25 775.37
period
121
Factory
Classes of property, plant and equipment [Axis] equipments Furniture and fixtures [Member]
[Member]
Owned assets
[Member]
Accumulated
[Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
[Abstract]
combinations, property, plant and 0 25.4
equipment
equipment
plant and equipment
-83.53 -82.81
loss
-83.53 -82.81
equipment
equipment
0 0
equipment
plant and equipment
0 0
equipment
0 0
equipment
0 0
equipment
-83.53 -57.41
plant and equipment
538.51 492.88 576.41 633.82
period
122
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member]
Accumulated
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
83.53
loss
83.53
equipment
equipment
0 0
equipment
plant and equipment
0 0
equipment
0 0 0
equipment
0 0 0
equipment
0 25.4 83.53
plant and equipment
832.99 832.99 807.59 340.11
period
123
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
82.81 -83.53 -82.81
loss
82.81 -83.53 -82.81
equipment
equipment
0 0
equipment
plant and equipment
0 0
equipment
0 0 0
equipment
0 0 0
equipment
82.81 -83.53 -57.41
plant and equipment
256.58 173.77 492.88 576.41
period
124
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
0 0
equipment
plant and equipment
0 0
equipment
0 0
equipment
0 0
equipment
0 25.4
plant and equipment
633.82 832.99 832.99 807.59
period
125
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member] Vehicles [Member]
Owned and leased
assets [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
83.53 82.81 -91.1
loss
83.53 82.81 -91.1
equipment
equipment
0
equipment
plant and equipment
100.05
equipment
0 0 0
equipment
0 0 100.05
equipment
83.53 82.81 -191.15
plant and equipment
340.11 256.58 173.77 356.74
period
126
Classes of property, plant and equipment [Axis] Vehicles [Member]
amount [Axis]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
-103.52
loss
-103.52
equipment
equipment
0 0 0
equipment
plant and equipment
0 167.29 0
equipment
7.18 0 10.71
equipment
7.18 167.29 10.71
equipment
-110.7 -167.29 -10.71
plant and equipment
547.89 658.59 659.17 826.46
period
127
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
[Abstract]
91.1 103.52
loss
91.1 103.52
equipment
equipment
equipment
plant and equipment
67.24
equipment
0 3.53
equipment
67.24 3.53
equipment
23.86 99.99
plant and equipment
837.17 302.43 278.57 178.58
period
128
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
-91.1 -103.52
loss
-91.1 -103.52
equipment
equipment
0 0 0
equipment
plant and equipment
100.05 0 167.29
equipment
0 7.18 0
equipment
100.05 7.18 167.29
equipment
-191.15 -110.7 -167.29
plant and equipment
356.74 547.89 658.59 659.17
period
129
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
91.1 103.52
loss
91.1 103.52
equipment
equipment
0
equipment
plant and equipment
0 67.24
equipment
10.71 0 3.53
equipment
10.71 67.24 3.53
equipment
-10.71 23.86 99.99
plant and equipment
826.46 837.17 302.43 278.57
period
130
Classes of property, plant and equipment [Axis] Vehicles [Member] Motor vehicles [Member]
Owned assets
[Member]
Accumulated
[Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
-91.1 -103.52
loss
-91.1 -103.52
equipment
equipment
0 0
equipment
plant and equipment
100.05 0
equipment
0 7.18
equipment
100.05 7.18
equipment
-191.15 -110.7
plant and equipment
178.58 356.74 547.89 658.59
period
131
Classes of property, plant and equipment [Axis] Motor vehicles [Member]
Accumulated
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
91.1
loss
91.1
equipment
equipment
0 0
equipment
plant and equipment
167.29 0 67.24
equipment
0 10.71 0
equipment
167.29 10.71 67.24
equipment
-167.29 -10.71 23.86
plant and equipment
659.17 826.46 837.17 302.43
period
132
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
103.52 -91.1 -103.52
loss
103.52 -91.1 -103.52
equipment
equipment
0 0
equipment
plant and equipment
100.05 0
equipment
3.53 0 7.18
equipment
3.53 100.05 7.18
equipment
99.99 -191.15 -110.7
plant and equipment
278.57 178.58 356.74 547.89
period
133
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
0 0
equipment
plant and equipment
167.29 0
equipment
0 10.71
equipment
167.29 10.71
equipment
-167.29 -10.71
plant and equipment
658.59 659.17 826.46 837.17
period
134
Office equipment
[Member]
Owned and leased
assets [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
91.1 103.52 -43.91
loss
91.1 103.52 -43.91
equipment
equipment
0
equipment
plant and equipment
67.24 0
equipment
0 3.53 0
equipment
67.24 3.53 0
subsidiary, property, plant and 0 0 0.01
equipment
23.86 99.99 -42.94
plant and equipment
302.43 278.57 178.58 57.38
period
135
Classes of property, plant and equipment [Axis] Office equipment [Member]
amount [Axis]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
-43.93
loss
-43.93
equipment
equipment
0 0 0
equipment
plant and equipment
0 0 0
equipment
0 0 0
equipment
0 0 0
subsidiary, property, plant and 0 0.01 0
equipment
-42.45 0.97 1.48
plant and equipment
100.32 142.77 221.79 220.82
period
136
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
[Abstract]
43.91 43.93
loss
43.91 43.93
equipment
equipment
equipment
plant and equipment
0 0
equipment
0 0
equipment
43.91 43.93
plant and equipment
219.34 164.41 120.5 76.57
period
137
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
-43.91 -43.93
loss
-43.91 -43.93
equipment
equipment
0 0 0
equipment
plant and equipment
0 0 0
equipment
0 0 0
equipment
0 0 0
subsidiary, property, plant and 0.01 0 0.01
equipment
-42.94 -42.45 0.97
plant and equipment
57.38 100.32 142.77 221.79
period
138
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
43.91 43.93
loss
43.91 43.93
equipment
equipment
0
equipment
plant and equipment
0
equipment
0 0 0
equipment
0 0 0
equipment
1.48 43.91 43.93
plant and equipment
220.82 219.34 164.41 120.5
period
139
Office equipment
Classes of property, plant and equipment [Axis] Computer equipments [Member]
[Member]
Owned assets
[Member]
Accumulated
[Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
-29.19 -56.06
loss
-29.19 -56.06
equipment
equipment
0 0
equipment
plant and equipment
0 0
equipment
0 0
equipment
0 0
subsidiary, property, plant and 0.01 0
equipment
-29.2 -50.79
plant and equipment
76.57 33.63 62.83 113.62
period
140
Accumulated
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
29.19
loss
29.19
equipment
equipment
0 0
equipment
plant and equipment
0 0
equipment
0 0 0
equipment
0 0 0
subsidiary, property, plant and 0.01 0 0
equipment
-0.01 5.27 29.19
plant and equipment
204.8 204.81 199.54 171.17
period
141
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
56.06 -29.19 -56.06
loss
56.06 -29.19 -56.06
equipment
equipment
0 0
equipment
plant and equipment
0 0
equipment
0 0 0
equipment
0 0 0
subsidiary, property, plant and 0 0.01 0
equipment
56.06 -29.2 -50.79
plant and equipment
141.98 85.92 33.63 62.83
period
142
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
[Abstract]
equipment
equipment
plant and equipment
0 0
equipment
plant and equipment
0 0
equipment
0 0
equipment
0 0
subsidiary, property, plant and 0.01 0
equipment
-0.01 5.27
plant and equipment
113.62 204.8 204.81 199.54
period
143
Carrying amount accumulated depreciation and gross carrying amount [Axis] Accumulated depreciation and impairment [Member]
01/04/2020 01/04/2019
to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about property, plant and equipment
[TextBlock]
Disclosure of detailed information about property, plant and equipment
[Abstract]
Disclosure of detailed information about property, plant and
equipment [Line items]
Reconciliation of changes in property, plant and equipment
[Abstract]
Changes in property, plant and equipment [Abstract]
Depreciation, property, plant and equipment [Abstract]
Depreciation recognised in profit or loss 29.19 56.06
Total Depreciation property plant and equipment 29.19 56.06
Impairment loss recognised in profit or loss, property,
0 0
plant and equipment
Reversal of impairment loss recognised in profit or
0 0
loss, property, plant and equipment
Increase (decrease) through transfers and other
changes, property, plant and equipment [Abstract]
Increase (decrease) through other changes, property,
0 0
plant and equipment
Total increase (decrease) through transfers and
0 0
other changes, property, plant and equipment
Disposals and retirements, property, plant and equipment
[Abstract]
Retirements, property, plant and equipment 0 0
Total disposals and retirements, property, plant and
0 0
equipment
Decrease through loss of control of subsidiary,
0 0
Total increase (decrease) in property, plant and equipment 29.19 56.06
Property, plant and equipment at end of period 171.17 141.98 85.92
Disclosure of additional information about property plant and equipment [Table] ..(1)
Property, plant and equipment
[Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member] Owned and leased assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
property plant and equipment [Line items]
Depreciation method, property, plant and STRAIGHT LINE STRAIGHT LINE STRAIGHT LINE STRAIGHT LINE
equipment METHOD METHOD METHOD METHOD
Useful lives or depreciation rates, property, AS PERAS PERAS PERAS PER
plant and equipment SCHEDULE SCHEDULE SCHEDULE SCHEDULE
Whether property, plant and equipment are
No No No No
stated at revalued amount
144
Classes of property, plant and equipment [Axis] Buildings [Member] Office building [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned and leased assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
No No No No
Classes of property, plant and equipment [Axis] Office building [Member] Plant and equipment [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
No No No No
Classes of property, plant and equipment [Axis] Plant and equipment [Member] Factory equipments [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
No No No No
145
Classes of property, plant and equipment [Axis] Factory equipments [Member] Furniture and fixtures [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
No No No No
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member] Vehicles [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
No No No No
Classes of property, plant and equipment [Axis] Vehicles [Member] Motor vehicles [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
No No No No
146
Classes of property, plant and equipment [Axis] Motor vehicles [Member] Office equipment [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
No No No No
Classes of property, plant and equipment [Axis] Office equipment [Member] Computer equipments [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
No No No No
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of detailed information about property, plant and equipment [TextBlock]
Disclosure of additional information about property plant and equipment [Abstract]
Disclosure of additional information about property plant and equipment [Line items]
STRAIGHT LINE STRAIGHT LINE
Depreciation method, property, plant and equipment METHOD METHOD
AS PERAS PER
Useful lives or depreciation rates, property, plant and equipment SCHEDULE SCHEDULE
Whether property, plant and equipment are stated at revalued amount No No
147
[612100] Notes - Impairment of assets

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of impairment of assets [TextBlock]
Disclosure of impairment loss and reversal of impairment loss [TextBlock]
Whether there is any impairment loss or reversal of impairment loss
No No
during the year
Disclosure of information for impairment loss recognised or reversed
for individual Assets or cash-generating unit [TextBlock]
Whether impairment loss recognised or reversed for individual Assets
No No
or cash-generating unit
[400700] Notes - Investment property

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of investment property [TextBlock]
Disclosure of detailed information about investment property [TextBlock]
Depreciation method, investment property, cost model NA NA
Useful lives or depreciation rates, investment property, cost model NA NA
[400800] Notes - Goodwill
Disclosure of reconciliation of changes in goodwill [Table] ..(1)

Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Carrying amount [Member]
31/03/2021 31/03/2020
Disclosure of goodwill [TextBlock]
Disclosure of reconciliation of changes in goodwill [Abstract]
Disclosure of reconciliation of changes in goodwill [Line items]
Goodwill at end of period 0 0

31/03/2021 31/03/2020
Disclosure of goodwill [TextBlock]
Disclosure of reconciliation of changes in goodwill [Abstract]
Disclosure of reconciliation of changes in goodwill [Line items]
Goodwill at end of period 0 0
148
[400900] Notes - Other intangible assets
Disclosure of additional information about other intangible assets [Table] ..(1)

Company other intangible assets
Classes of other intangible assets [Axis] Computer software [Member]
[Member]
Internally generated and other than Internally generated and other than
Sub classes of other intangible assets [Axis] internally generated intangible assets internally generated intangible assets
[Member] [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of other intangible assets [TextBlock]
Disclosure of detailed information about other
intangible assets [TextBlock]
Disclosure of additional information about other
intangible assets [Abstract]
other intangible assets [Line items]
AS PERAS PERAS PERAS PER
Amortisation method, other intangible assets SCHEDULE SCHEDULE SCHEDULE SCHEDULE
AS PERAS PERAS PERAS PER
Useful lives or amortisation rates, other
COMPANIES ACT COMPANIES ACT COMPANIES ACT COMPANIES ACT
intangible assets 2013 2013 2013 2013
Whether other intangible assets are stated at
No No No No
revalued amount
Disclosure of additional information about other intangible assets [Table] ..(2)

Internally generated intangible assets
Sub classes of other intangible assets [Axis]
[Member]
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of detailed information about other intangible assets [TextBlock]
Disclosure of additional information about other intangible assets [Abstract]
Disclosure of additional information about other intangible assets [Line items]
AS PERAS PER
Amortisation method, other intangible assets SCHEDULE SCHEDULE
AS PERAS PER
Useful lives or amortisation rates, other intangible assets COMPANIES ACT COMPANIES ACT
2013 2013
Whether other intangible assets are stated at revalued amount No No
149
Disclosure of detailed information about other intangible assets [Table] ..(1)

Classes of other intangible assets [Axis] Company other intangible assets [Member]
Internally generated and other than internally generated intangible assets
[Member]
Carrying amount accumulated amortization and impairment and Gross carrying
gross carrying amount [Axis] amount [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
intangible assets [Line items]
Reconciliation of changes in other intangible
assets [Abstract]
Changes in Other intangible assets [Abstract]
0 0 0
combinations
Impairment loss recognised in profit or
-11.11 -20.71
loss
Increase (decrease) through
transfers and other changes, other
23.75 0 23.75
changes
transfers and other changes, Other 23.75 0 23.75
intangible assets
Total increase (decrease) in Other
12.64 -20.71 23.75
intangible assets
Other intangible assets at end of period 20.97 8.33 29.04 86.03

Classes of other intangible assets [Axis] Company other intangible assets [Member]
[Member]
Carrying amount accumulated amortization and impairment and Accumulated amortization and
gross carrying amount [Axis] impairment [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
assets [Abstract]
0
combinations
11.11 20.71
loss
0 0 0
changes
transfers and other changes, Other 0 0 0
intangible assets
0 11.11 20.71
intangible assets
150

Company other
Classes of other intangible assets [Axis] intangible assets Computer software [Member]
[Member]
Internally
generated and
other than
Internally generated and other than internally generated
Sub classes of other intangible assets [Axis] internally
intangible assets [Member]
generated
intangible assets
[Member]
Accumulated
Carrying amount accumulated amortization and impairment and amortization and
gross carrying amount [Axis] impairment
[Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
assets [Abstract]
0 0
combinations
-11.11 -20.71
loss
23.75 0
changes
transfers and other changes, Other 23.75 0
intangible assets
12.64 -20.71
intangible assets
151

[Member]
Accumulated
Carrying amount accumulated amortization and impairment and amortization and
gross carrying amount [Axis] impairment
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
assets [Abstract]
0 0
combinations
11.11
loss
23.75 0 0
changes
transfers and other changes, Other 23.75 0 0
intangible assets
23.75 0 11.11
intangible assets
152

Internally generated and other than
Internally generated intangible assets
Sub classes of other intangible assets [Axis] internally generated intangible assets
[Member]
[Member]
Carrying amount accumulated amortization and impairment and Accumulated amortization and
gross carrying amount [Axis] impairment [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
assets [Abstract]
0 0
combinations
20.71 -11.11 -20.71
loss
0 23.75 0
changes
transfers and other changes, Other 0 23.75 0
intangible assets
20.71 12.64 -20.71
intangible assets

Sub classes of other intangible assets [Axis] Internally generated intangible assets [Member]
Carrying amount accumulated amortization and impairment and Carrying amount
gross carrying amount [Axis] [Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
assets [Abstract]
0 0
combinations
23.75 0
changes
transfers and other changes, Other 23.75 0
intangible assets
23.75 0
intangible assets
153

Sub classes of other intangible assets [Axis] Internally generated intangible assets [Member]
Carrying amount accumulated amortization and impairment and gross carrying amount
Accumulated amortization and impairment [Member]
[Axis]
01/04/2020 01/04/2019
to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about other intangible assets
[TextBlock]
[Abstract]
[Line items]
Reconciliation of changes in other intangible assets [Abstract]
Impairment loss recognised in profit or loss 11.11 20.71
Increase (decrease) through transfers and other
changes, other intangible assets [Abstract]
Increase (decrease) through other changes 0 0
Total increase (decrease) through transfers and
0 0
other changes, Other intangible assets
Total increase (decrease) in Other intangible assets 11.11 20.71
Other intangible assets at end of period 65.06 53.95 33.24

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
[TextBlock]
Disclosure of intangible assets with indefinite useful life [TextBlock]
Whether there are intangible assets with indefinite useful life No No
[401000] Notes - Biological assets other than bearer plants

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of biological assets, agriculture produce at point of
harvest and government grants related to biological assets
[TextBlock]
Depreciation method, biological assets other than bearer plants, at cost NA NA
Useful lives or depreciation rates, biological assets other than bearer
NA NA
plants, at cost
[611100] Notes - Financial instruments
Disclosure of financial liabilities [Table] ..(1)

Financial liabilities at amortised cost,
Classes of financial liabilities [Axis]
class [Member]
Financial liabilities at amortised cost,
Categories of financial liabilities [Axis]
category [Member]
31/03/2021 31/03/2020
Disclosure of financial instruments [TextBlock]
Disclosure of financial liabilities [TextBlock]
Disclosure of financial liabilities [Abstract]
Disclosure of financial liabilities [Line items]
Financial liabilities 47,823.01 43,684.64
Financial liabilities, at fair value 0 0
154
Disclosure of financial assets [Table] ..(1)

Financial assets at amortised cost, class Other financial assets at amortised cost
Classes of financial assets [Axis]
[Member] class [Member]
Categories of financial assets [Axis] Financial assets, category [Member] Financial assets, category [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of financial assets [TextBlock]
Disclosure of financial assets [Abstract]
Disclosure of financial assets [Line items]
Financial assets 14,058.58 2,070.82 14,058.58 2,070.82
Financial assets, at fair value 0 0 0 0
CASH AND LOAN CASH AND LOAN CASH AND LOAN CASH AND LOAN
Description of other financial assets at
TO RELATED TO RELATED TO RELATED TO RELATED
amortised cost class PARTY PARTY PARTY PARTY
Description of other financial assets at fair
value class PARTY PARTY PARTY PARTY

Classes of financial assets [Axis] Other financial assets at amortised cost class 1 [Member]
Financial assets at fair value through
Categories of financial assets [Axis] Financial assets, category [Member]
profit or loss, category [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Financial assets 14,058.58 2,070.82 14,058.58 2,070.82
Financial assets, at fair value 0 0 0 0
Description of other financial assets at
amortised cost class PARTY PARTY PARTY PARTY
Description of other financial assets at fair
value class PARTY PARTY PARTY PARTY

Other financial assets at amortised cost
Classes of financial assets [Axis]
class 1 [Member]
Financial assets at fair value through
profit or loss, designated upon initial
Categories of financial assets [Axis]
recognition or subsequently, category
[Member]
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Financial assets 14,058.58 2,070.82
Financial assets, at fair value 0 0
CASH AND LOAN CASH AND LOAN
Description of other financial assets at amortised cost class TO RELATED TO RELATED
PARTY PARTY
CASH AND LOAN CASH AND LOAN
Description of other financial assets at fair value class TO RELATED TO RELATED
PARTY PARTY
155
[400400] Notes - Non-current investments

31/03/2021 31/03/2020
Disclosure of notes on non-current investments explanatory [TextBlock]
Aggregate amount of quoted non-current investments 0 0
Market value of quoted non-current investments 0 0
Aggregate amount of unquoted non-current investments 0 0
Aggregate provision for diminution in value of non-current investments 0 0
[400500] Notes - Current investments

31/03/2021 31/03/2020
Disclosure of notes on current investments explanatory [TextBlock]
Aggregate amount of quoted current investments 0 0
Market value of quoted current investments 0 0
Aggregate amount of unquoted current investments 0 0
Aggregate provision for diminution in value of current investments 0 0
[611600] Notes - Non-current asset held for sale and discontinued operations
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of non-current assets held for sale and discontinued operations
[TextBlock]
Net cash flows from (used in) operating activities, continuing
-3,965.78 -3,237.66
operations
Net cash flows from (used in) operating activities -3,965.78 -3,237.66
Net cash flows from (used in) investing activities, continuing
71.35 -78.29
operations
Net cash flows from (used in) investing activities 71.35 -78.29
Net cash flows from (used in) financing activities, continuing
4,215.1 4,808.45
operations
Net cash flows from (used in) financing activities 4,215.1 4,808.45
156
[400100] Notes - Equity share capital
Disclosure of shareholding more than five per cent in company [Table] ..(1)
Name of shareholder [Axis] Name of shareholder [Member] Shareholder 1 [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of notes on equity share capital explanatory
[TextBlock]
Type of share Equity Share Equity Share EQUITY EQUITY
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Type of share Equity Share Equity Share EQUITY EQUITY
GREENKO CLEAN GREENKO CLEAN
Name of shareholder ENERGY PROJECTS ENERGY PROJECTS
PRIVATE LIMITED PRIVATE LIMITED
CIN of shareholder U40106TG2014PTC096876 U40106TG2014PTC096876
Country of incorporation or residence of
INDIA INDIA
shareholder
Number of shares held in company [shares] 1,00,00,000 [shares] 1,00,00,000
Percentage of shareholding in company 100.00% 100.00%
157
Disclosure of classes of equity share capital [Table] ..(1)

Equity shares 1
Classes of equity share capital [Axis] Equity shares [Member]
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of notes on equity share capital explanatory
[TextBlock]
Disclosure of classes of equity share capital [Abstract]
Disclosure of classes of equity share capital [Line
items]
Type of share Equity Share
Number of shares authorised [shares] 1,00,10,000 [shares] 1,00,10,000 [shares] 1,00,10,000
Value of shares authorised 1,001 1,001 1,001
Number of shares issued [shares] 1,00,00,000 [shares] 1,00,00,000 [shares] 1,00,00,000
Value of shares issued 1,000 1,000 1,000
Number of shares subscribed and fully paid [shares] 1,00,00,000 [shares] 1,00,00,000 [shares] 1,00,00,000
Value of shares subscribed and fully paid 1,000 1,000 1,000
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0
Total number of shares subscribed [shares] 1,00,00,000 [shares] 1,00,00,000 [shares] 1,00,00,000
Total value of shares subscribed 1,000 1,000 1,000
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 1,00,00,000 [shares] 1,00,00,000 [shares] 1,00,00,000
Value of shares called 1,000 1,000 1,000
Calls unpaid [Abstract]
Calls unpaid by directors and officers
[Abstract]
Calls unpaid by directors 0 0 0
Calls unpaid by officers 0 0 0
Total calls unpaid by directors and
0 0 0
officers
Calls unpaid by others 0 0 0
Total calls unpaid 0 0 0
Forfeited shares 0 0 0
Forfeited shares reissued 0 0 0
Value of shares paid-up 1,000 1,000 1,000
Par value per share [INR/shares] 10
Amount per share called in case shares not fully
[INR/shares] 0
called
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0 [shares] 0
Number of shares issued in private
placement arising out of conversion of
[shares] 0 [shares] 0 [shares] 0
debentures preference shares during
period
Number of shares issued in other private
placement
Number of shares issued as preferential
allotment arising out of conversion of
debentures preference shares during
period
Number of shares issued as other
preferential allotment
Number of shares issued in shares based
payment transactions
Number of shares issued under scheme of
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0
Number of shares issued under employee
stock option plan
Number of other issue of shares
arising out of conversion of [shares] 0 [shares] 0 [shares] 0
securities
158
Total aggregate number of shares issued

during period
Decrease in number of shares during period
[Abstract]
Number of shares bought back or treasury
shares
Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0
Total decrease in number of shares during
period
Total increase (decrease) in number of
shares outstanding
Number of shares outstanding at end of period [shares] 1,00,00,000 [shares] 1,00,00,000 [shares] 1,00,00,000 [shares] 1,00,00,000
Reconciliation of value of shares outstanding
[Abstract]
Changes in equity share capital [Abstract]
Increase in equity share capital during
period [Abstract]
Amount of public issue during period 0 0 0
Amount of bonus issue during period 0 0 0
Amount of rights issue during period 0 0 0
Amount of private placement issue
arising out of conversion of debentures 0 0 0
preference shares during period
Amount of other private placement issue
0 0 0
during period
Amount of preferential allotment issue
arising out of conversion of debentures 0 0 0
preference shares during period
Amount of other preferential allotment
0 0 0
issue during period
Amount of share based payment
0 0 0
transactions during period
Amount of issue under scheme of
0 0 0
amalgamation during period
Amount of other issues during period 0 0 0
Amount of shares issued under employee
0 0 0
stock option plan
Amount of other issue arising out of
conversion of securities during 0 0 0
period
Total aggregate amount of increase
0 0 0
in equity share capital during period
Decrease in equity share capital during
period [Abstract]
Decrease in amount of treasury shares
0 0 0
or shares bought back
Other decrease in amount of shares 0 0 0
Total decrease in equity share capital
0 0 0
during period
Total increase (decrease) in share capital 0 0 0
Equity share capital at end of period 1,000 1,000 1,000 1,000
Shares in company held by holding company or
ultimate holding company or by its subsidiaries
or associates [Abstract]
Shares in company held by holding company [shares] 1,00,00,000 [shares] 1,00,00,000 [shares] 1,00,00,000
Shares in company held by ultimate holding
company
Shares in company held by subsidiaries of its
holding company
Shares in company held by subsidiaries of its
ultimate holding company
Shares in company held by associates of its
holding company
Shares in company held by associates of its
ultimate holding company
Total shares in company held by holding company
or ultimate holding company or by its [shares] 1,00,00,000 [shares] 1,00,00,000 [shares] 1,00,00,000
subsidiaries or associates
Shares reserved for issue under options
and contracts or commitments for sale of [shares] 0 [shares] 0 [shares] 0
shares or disinvestment
Amount of shares reserved for issue under options
and contracts or commitments for sale of shares or 0 0 0
disinvestment
159
Aggregate number of fully paid-up shares issued

pursuant to contracts without payment being [shares] 0 [shares] 0 [shares] 0
received in cash during last five years
Aggregate number of fully paid up shares
issued by way of bonus shares during last [shares] 0 [shares] 0 [shares] 0
five years
Aggregate number of shares bought back during
last five years
Original paid-up value of forfeited shares 0 0 0
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
Application money received for
allotment of securities and due for 0 0 0
refund, principal
Application money received for
allotment of securities and due for 0 0 0
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0 0
and interest accrued thereon
Number of shares proposed to be issued [shares] 0 [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0 0
160
Disclosure of classes of equity share capital [Table] ..(2)

01/04/2019
to 31/03/2019
31/03/2020
Disclosure of notes on equity share capital explanatory [TextBlock]
Disclosure of classes of equity share capital [Abstract]
Disclosure of classes of equity share capital [Line items]
Number of shares authorised [shares] 1,00,10,000
Value of shares authorised 1,001
Number of shares issued [shares] 1,00,00,000
Value of shares issued 1,000
Number of shares subscribed and fully paid [shares] 1,00,00,000
Value of shares subscribed and fully paid 1,000
Number of shares subscribed but not fully paid [shares] 0
Value of shares subscribed but not fully paid 0
Total number of shares subscribed [shares] 1,00,00,000
Total value of shares subscribed 1,000
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 1,00,00,000
Value of shares called 1,000
Calls unpaid [Abstract]
Calls unpaid by directors and officers [Abstract]
Calls unpaid by directors 0
Calls unpaid by officers 0
Total calls unpaid by directors and officers 0
Calls unpaid by others 0
Total calls unpaid 0
Forfeited shares 0
Forfeited shares reissued 0
Value of shares paid-up 1,000
Par value per share [INR/shares] 10
Amount per share called in case shares not fully called [INR/shares] 0
Reconciliation of number of shares outstanding [Abstract]
Changes in number of shares outstanding [Abstract]
Increase in number of shares outstanding [Abstract]
Number of shares issued in public offering [shares] 0
Number of shares issued as bonus shares [shares] 0
Number of shares issued as rights [shares] 0
Number of shares issued in private placement arising out of conversion
[shares] 0
of debentures preference shares during period
Number of shares issued in other private placement [shares] 0
Number of shares issued as preferential allotment arising out of
[shares] 0
conversion of debentures preference shares during period
Number of shares issued as other preferential allotment [shares] 0
Number of shares issued in shares based payment transactions [shares] 0
Number of shares issued under scheme of amalgamation [shares] 0
Number of other issues of shares [shares] 0
Number of shares issued under employee stock option plan [shares] 0
Number of other issue of shares arising out of conversion of securities [shares] 0
Total aggregate number of shares issued during period [shares] 0
Decrease in number of shares during period [Abstract]
Number of shares bought back or treasury shares [shares] 0
Other decrease in number of shares [shares] 0
Total decrease in number of shares during period [shares] 0
Total increase (decrease) in number of shares outstanding [shares] 0
Number of shares outstanding at end of period [shares] 1,00,00,000 [shares] 1,00,00,000
Reconciliation of value of shares outstanding [Abstract]
Changes in equity share capital [Abstract]
Increase in equity share capital during period [Abstract]
Amount of public issue during period 0
Amount of bonus issue during period 0
Amount of rights issue during period 0
Amount of private placement issue arising out of conversion of
0
debentures preference shares during period
Amount of other private placement issue during period 0
161
Amount of preferential allotment issue arising out of conversion of

0
debentures preference shares during period
Amount of other preferential allotment issue during period 0
Amount of share based payment transactions during period 0
Amount of issue under scheme of amalgamation during period 0
Amount of other issues during period 0
Amount of shares issued under employee stock option plan 0
Amount of other issue arising out of conversion of securities during period 0
Total aggregate amount of increase in equity share capital during period 0
Decrease in equity share capital during period [Abstract]
Decrease in amount of treasury shares or shares bought back 0
Other decrease in amount of shares 0
Total decrease in equity share capital during period 0
Total increase (decrease) in share capital 0
Equity share capital at end of period 1,000 1,000
Shares in company held by holding company or ultimate holding company or by its
subsidiaries or associates [Abstract]
Shares in company held by holding company [shares] 1,00,00,000
Shares in company held by ultimate holding company [shares] 0
Shares in company held by subsidiaries of its holding company [shares] 0
Shares in company held by subsidiaries of its ultimate holding company [shares] 0
Shares in company held by associates of its holding company [shares] 0
Shares in company held by associates of its ultimate holding company [shares] 0
Total shares in company held by holding company or ultimate holding company
[shares] 1,00,00,000
or by its subsidiaries or associates
Shares reserved for issue under options and contracts or commitments for sale of
[shares] 0
shares or disinvestment
Amount of shares reserved for issue under options and contracts or commitments
0
for sale of shares or disinvestment
Aggregate number of fully paid-up shares issued pursuant to contracts
[shares] 0
without payment being received in cash during last five years
Aggregate number of fully paid up shares issued by way of bonus shares during last
[shares] 0
five years
Aggregate number of shares bought back during last five years [shares] 0
Original paid-up value of forfeited shares 0
Details of application money received for allotment of securities and due for
refund and interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund,
0
principal
Application money received for allotment of securities and due for refund,
0
interest accrued
Total application money received for allotment of securities and due for
0
refund and interest accrued thereon
Number of shares proposed to be issued [shares] 0
Share premium for shares to be allotted 0

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of notes on equity share capital explanatory [TextBlock]
Whether there are any shareholders holding more than five per cent
Yes Yes
shares in company
Number of persons on private placement of equity share 0 0
Whether reduction in capital done during year No No
Whether money raised from public offering during year No No
Amount raised from public offering during year 0 0
Amount utilised towards specified purposes for public offering 0 0
Amount remaining unutilised received in respect of public offering 0 0
162
[400300] Notes - Borrowings
Classification of borrowings [Table] ..(1)

Classification based on current non-current [Axis] Current [Member]
Loans repayable on demand from
Classification of borrowings [Axis] Loans repayable on demand [Member]
others [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of notes on borrowings explanatory [TextBlock]
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [Line items]
Borrowings 0 0 0 0
Nature of security [Abstract]
Textual information Textual information
Nature of security - -
(33) [See below] (34) [See below]
Details of personal security given by
promoters, other shareholders or other
third parties, though such security does - -
not result in classification of borrowings
as secured
Terms of repayment of term loans and other loans NA NA NA NA
Details on defaults on borrowings [Abstract]
Outstanding amount of continuing default
0 0 0 0
principal
0 0 0 0
interest
Classification of borrowings [Table] ..(2)

Loans and advances from related Loans and advances from others
Classification of borrowings [Axis]
parties [Member] [Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of notes on borrowings explanatory [TextBlock]
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [Line items]
Borrowings 47,116.26 42,900.9 47,116.26 42,900.9
Interest free Loans Interest free Loans
from related parties from related parties
Terms of repayment of term loans and other loans NA NA
and Holding and Holding
Company Company
Details on defaults on borrowings [Abstract]
0 0 0 0
principal
0 0 0 0
interest
Nature of security
During the year 2018-19 the Company has obtained a term loan which carries interest rate @ 12.5% p.a for first 180 days and later @ 14.5%
p.a, and is payable on a monthly basis on the first day of the next month. The term loan is repayable at end of twelve months from the date of
initial disbursement and secured by first and exclusive charge by way of hypothecation on the receivables due to the Greenko Energies
Private Limited, first ranking pledge of shares on fully diluted basis aggregating to 26% of the total shareholding of Skeiron Renewable
Energy Private Limited and unconditional and irrevocable Corporate Guarantee of Greenko Energies Private Limited. The term loan was
fully repaid during the Current year.
163
Nature of security
During the year 2018-19 the Company has obtained a term loan which carries interest rate @ 12.5% p.a for first 180 days and later @ 14.5%
p.a, and is payable on a monthly basis on the first day of the next month. The term loan is repayable at end of twelve months from the date of
initial disbursement and secured by first and exclusive charge by way of hypothecation on the receivables due to the Greenko Energies
Private Limited, first ranking pledge of shares on fully diluted basis aggregating to 26% of the total shareholding of Skeiron Renewable
Energy Private Limited and unconditional and irrevocable Corporate Guarantee of Greenko Energies Private Limited. The term loan was
fully repaid during the Current year.
[612700] Notes - Income taxes
Disclosure of temporary difference, unused tax losses and unused tax credits [Table] ..(1)
Allowance for
Temporary difference, unused tax losses and unused tax credits
Temporary differences [Member] credit losses
[Axis]
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of income tax [TextBlock]
Disclosure of temporary difference, unused tax
losses and unused tax credits [TextBlock]
Disclosure of temporary difference, unused tax
losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused
tax losses and unused tax credits [Line items]
Deferred tax assets and liabilities [Abstract]
Deferred tax liabilities 131.86 245.75 12.36 131.86
Net deferred tax liability (assets) 131.86 245.75 12.36 131.86
Net deferred tax assets and liabilities
[Abstract]
Net deferred tax liabilities 131.86 245.75 131.86
Deferred tax expense (income) [Abstract]
Deferred tax expense (income)
-113.89 233.39 -113.89
recognised in profit or loss
Reconciliation of changes in deferred tax
liability (assets) [Abstract]
Changes in deferred tax liability (assets)
[Abstract]
-113.89 233.39 -113.89
recognised in profit or loss
Total increase (decrease) in deferred
-113.89 233.39 -113.89
tax liability (assets)
Deferred tax liability (assets) at end of
131.86 245.75 12.36 131.86
period
164
Disclosure of temporary difference, unused tax losses and unused tax credits [Table] ..(2)
Temporary difference, unused tax losses and unused tax credits [Axis] Allowance for credit losses [Member]
01/04/2019
to 31/03/2019
31/03/2020
Disclosure of temporary difference, unused tax losses and unused tax credits [TextBlock]
Disclosure of temporary difference, unused tax losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line
items]
Deferred tax liabilities 245.75 12.36
Net deferred tax liability (assets) 245.75 12.36
Net deferred tax assets and liabilities [Abstract]
Net deferred tax liabilities 245.75
Deferred tax expense (income) recognised in profit or loss 233.39
Reconciliation of changes in deferred tax liability (assets) [Abstract]
Changes in deferred tax liability (assets) [Abstract]
Deferred tax expense (income) recognised in profit or loss 233.39
Total increase (decrease) in deferred tax liability (assets) 233.39
Deferred tax liability (assets) at end of period 245.75 12.36

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Major components of tax expense (income) [Abstract]
Current tax expense (income) and adjustments for current tax of prior
periods [Abstract]
Current tax expense (income) 0 0
Total current tax expense (income) and adjustments for current tax
0 0
of prior periods
Other components of deferred tax expense (income) -113.89 233.39
Total tax expense (income) -113.89 233.39
Income tax relating to components of other comprehensive income [Abstract]
Others income tax relating to components of other comprehensive
0 0
income that will be reclassified to profit or loss
Total aggregated income tax relating to components of other
0 0
comprehensive income
Disclosure of temporary difference, unused tax losses and unused tax
credits [TextBlock]
Disclosure of temporary difference, unused tax losses and unused tax
credits [Abstract]
Disclosure of temporary difference, unused tax losses and unused
tax credits [Line items]
Deferred tax liabilities
Net deferred tax liability (assets)
Net deferred tax assets and liabilities [Abstract]
Net deferred tax liabilities
Deferred tax expense (income) recognised in profit or loss
Reconciliation of changes in deferred tax liability (assets)
[Abstract]
Changes in deferred tax liability (assets) [Abstract]
Deferred tax expense (income) recognised in profit or loss
Total increase (decrease) in deferred tax liability (assets)
Reconciliation of accounting profit multiplied by applicable tax rates
[Abstract]
Other tax effects for reconciliation between accounting profit and tax
-113.89 233.39
expense (income)
Total tax expense (income) -113.89 233.39
165
[611000] Notes - Exploration for and evaluation of mineral resources

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of exploration and evaluation assets [TextBlock]
Whether there are any exploration and evaluation activities No No
[611900] Notes - Accounting for government grants and disclosure of government assistance
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of accounting for government grants and disclosure of government
assistance [TextBlock]
Whether company has received any government grant or government assistance No No
[401100] Notes - Subclassification and notes on liabilities and assets
Other current liabilities, others [Table] ..(1)

Other current liabilities, others [Axis] ONE three
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of subclassification and notes on liabilities and assets explanatory [TextBlock]
Subclassification and notes on liabilities and assets [Abstract]
Disclosure of other current liabilities notes [Abstract]
Other current liabilities [Abstract]
Other current liabilities, others 60.14 17.06
Other current liabilities, others [Abstract]
Other current liabilities, others [Line items]
Description of other current liabilities, others other payable other payable
Other current liabilities, others 60.14 17.06
Classification of inventories [Table] ..(1)

Classification of inventories [Axis] Company inventories [Member] Stores and spares [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of subclassification and notes on liabilities
and assets explanatory [TextBlock]
Subclassification and notes on liabilities and assets
[Abstract]
Inventories notes [Abstract]
Classification of inventories [Abstract]
Classification of inventories [Line items]
Inventories 460.65 438.37 460.65 438.37
Cost or NRV Cost or NRV Cost or NRV Cost or NRV
Mode of valuation whichever is Lower whichever is Lower whichever is Lower whichever is Lower
166
Details of advances [Table] ..(1)

Advances given to other companies
Classification of advances [Axis] Security deposits [Member]
[Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[Abstract]
Disclosure of notes on advances [Abstract]
Disclosure of advances [Abstract]
Disclosure of advances [Line items]
Advances 143.74 143.93 780.11 707.57
Details of advance due by directors other
officers or others [Abstract]
Advance due by directors 0 0 0 0
Advance due by other officers 0 0 0 0
Total advance due by directors other
0 0 0 0
officers or others
Details of advance due by firms or
companies in which any director
is partner or director [Abstract]
Advance due by private companies in
0 0 0 0
which any director is member
Total advance due by firms or
companies in which any director 0 0 0 0
is partner or director
Details of advances [Table] ..(2)

Classification of advances [Axis] Advances given suppliers [Member] Prepaid expenses [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[Abstract]
Disclosure of notes on advances [Abstract]
Disclosure of advances [Abstract]
Disclosure of advances [Line items]
Advances 63,207.54 76,384.88 39.7 14.72
Details of advance due by directors other
officers or others [Abstract]
Advance due by directors 0 0 0 0
Advance due by other officers 0 0 0 0
Total advance due by directors other
0 0 0 0
officers or others
Details of advance due by firms or
companies in which any director
is partner or director [Abstract]
Advance due by private companies in
0 0 0 0
which any director is member
Total advance due by firms or
companies in which any director 0 0 0 0
is partner or director
167
Subclassification of trade receivables [Table] ..(1)

Classification based on current non-current [Axis] Non-current [Member]
Classification of assets based on security
Classification of assets based on security [Axis] Unsecured considered good [Member]
[Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[Abstract]
Disclosure of notes on trade receivables [Abstract]
Subclassification of trade receivables [Abstract]
Subclassification of trade receivables [Line
items]
Breakup of trade receivables [Abstract]
Trade receivables, gross 6,193.03 6,280.73 6,193.03 6,280.73
Allowance for bad and doubtful debts 0 0 0 0
Total trade receivables 6,193.03 6,280.73 6,193.03 6,280.73
Details of trade receivables due by
directors, other officers or others
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Trade receivables due by others 6,193.03 6,280.73
Total trade receivables due by
6,193.03 6,280.73
directors, other officers or others
Details of trade receivables due by firms
or companies in which any director is
partner or director [Abstract]
Trade receivables due by private
companies in which any director is 0 0
member
Total trade receivables due by
firms or companies in which any 0 0
director is partner or director
Other non-current assets, others [Table] ..(1)

Other non-current assets, others [Axis] OTHERCA
01/04/2019
to
31/03/2020
Other non-current assets notes [Abstract]
Other non-current assets [Abstract]
Other non-current assets, others 0
Other non-current assets, others [Abstract]
Other non-current assets, others [Line items]
Description of other non-current assets, others ADVANCES
Other non-current assets, others 0
168
Details of loans [Table] ..(1)

Loans given other related parties
Classification of loans [Axis]
[Member]
Classification of assets based on security [Axis] Unsecured considered good [Member]
31/03/2021 31/03/2020
Loans notes [Abstract]
Disclosure of loans [Abstract]
Details of loans [Line items]
Loans , gross 12,143.61 476.51
Allowance for bad and doubtful loans 0 0
Total loans 12,143.61 476.51
Details of loans due by directors, other officers or others [Abstract]
Loans due by directors 0 0
Loans due by other officers 0 0
Total loans due by directors, other officers or others 0 0
Details of loans due by firms or companies in which any director is partner
or director [Abstract]
Loans due by private companies in which any director is member 0 0
Total loans due by firms or companies in which any director is partner or
0 0
director
Other current assets others [Table] ..(1)

Other current assets others [Axis] otherCA1 otherCA2
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[Abstract]
Other current assets notes [Abstract]
Other current assets [Abstract]
Other current assets, others 226.18 279.33 301.27 2,826.55
Other current assets others [Abstract]
Other current assets others [Line items]
(a) Receivable from (a) Receivable from
Description of other current assets others government government (b) TDS receivable (b) TDS receivable
authorities authorities
Other current assets, others 226.18 279.33 301.27 2,826.55
Other current assets others [Table] ..(2)

Other current assets others [Axis] otherCA3
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Other current assets notes [Abstract]
Other current assets [Abstract]
Other current assets, others 0 20.34
Other current assets others [Abstract]
Other current assets others [Line items]
Description of other current assets others (c) Gratuity fund (c) Gratuity fund
Other current assets, others 0 20.34
169
Disclosure of breakup of provisions [Table] ..(1)

Classification based on current non-current [Axis] Non-current [Member] Current [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[Abstract]
Provisions notes [Abstract]
Disclosure of breakup of provisions [Abstract]
Disclosure of breakup of provisions [Line items]
Provisions [Abstract]
Provisions for employee benefits
[Abstract]
Provision gratuity 235.09 0 10.78 0
Provision leave encashment 125.28 10.77 6.79 0.91
Total provisions for employee benefits 360.37 10.77 17.57 0.91
CSR expenditure provision 0 0 0 0
Total provisions 360.37 10.77 17.57 0.91

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Advances, non-current 0 0
Total other non-current assets 0 0
Disclosure of notes on cash and bank balances explanatory [TextBlock]
Fixed deposits with banks 0 0
Other deposits with banks 4.15 4.02
Other balances with banks 1,910.28 1,589.89
Total balance with banks 1,914.43 1,593.91
Cash on hand 0.55 0.4
Total cash and cash equivalents 1,914.98 1,594.31
Total cash and bank balances 1,914.98 1,594.31
Balances held with banks to extent held against other
0 0
commitments
Total balances held with banks to extent held as
margin money or security against borrowings, 0 0
guarantees or other commitments
Bank deposits with more than 12 months maturity 0 0
Advances, current 64,171.09 77,251.11
Total other current assets 64,698.54 80,377.33
Interest accrued on borrowings 0 0
Interest accrued on public deposits 0 0
Interest accrued others 0 0
Unpaid dividends 0 0
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Debentures claimed but not paid 0 0
Public deposit payable, current 0 0
Total other current financial liabilities 0 0
Advance received from customers 50,480.76 57,128.19
Total other advance 50,480.76 57,128.19
Withholding taxes payable 71.07 8.57
Current liabilities portion of share application money pending
0 0
allotment
Total other payables, current 71.07 8.57
Total other current liabilities 50,611.97 57,153.82
170
[401200] Notes - Additional disclosures on balance sheet

01/04/2020 01/04/2019
to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of additional balance sheet notes explanatory [TextBlock]
Additional balance sheet notes [Abstract]
Contingent liabilities and commitments [Abstract]
Classification of contingent liabilities [Abstract]
Other money for which company is contingently liable 0 0
Total contingent liabilities 0 0
Classification of commitments [Abstract]
Other commitments 0 0
Total commitments 0 0
Total contingent liabilities and commitments 0 0
Details regarding dividends [Abstract]
Amount of dividends proposed to be distributed to equity shareholders 0 0
Amount of per share dividend proposed to be distributed to equity
[INR/shares] 0 [INR/shares] 0
shareholders
Amount of per share dividend proposed to be distributed to
[INR/shares] 0 [INR/shares] 0
preference shareholders
Percentage of proposed dividend 0.00% 0.00%
Details of share capital held by foreign companies [Abstract]
Percentage of share capital held by foreign company 0.00% 0.00%
Value of share capital held by foreign company 0 0
Percentage of paid-up capital held by foreign holding company and
0.00% 0.00%
or with its subsidiaries
Value of paid-up capital held by foreign holding company and or
0 0
with its subsidiaries
Details of deposits [Abstract]
Deposits accepted or renewed during period 0 0
Deposits matured and claimed but not paid during period 0 0
Deposits matured and claimed but not paid 0 0
Deposits matured but not claimed 0 0
Interest on deposits accrued and due but not paid 0 0
Disclosure of equity share warrants [Abstract]
Changes in equity share warrants during period [Abstract]
Additions to equity share warrants during period 0 0
Deductions in equity share warrants during period 0 0
Total changes in equity share warrants during period 0 0
Equity share warrants at end of period 0 0 0
Breakup of equity share warrants [Abstract]
Equity share warrants for existing members 0 0
Equity share warrants for others 0 0
Total equity share warrants 0 0 0
Details of share application money received and paid [Abstract]
Share application money received during year 0 0
Share application money paid during year 0 0
Amount of share application money received back during year 0 0
Amount of share application money repaid returned back during year 0 0
Number of person share application money paid during year 0 0
Number of person share application money received during year 0 0
Number of person share application money paid as at end of year 0 0
Number of person share application money received as at end of year 0 0
Share application money received and due for refund 0 0
Details regarding cost records and cost audit[Abstract]
Details regarding cost records [Abstract]
Whether maintenance of cost records by company has been
mandated under Companies (Cost Records and Audit) Rules, No No
2014
Net worth of company -9,049.86 -6,787.02
Details of unclaimed liabilities [Abstract]
Unclaimed share application refund money 0 0
Unclaimed matured debentures 0 0
Unclaimed matured deposits 0 0
Interest unclaimed amount 0 0
171
Financial parameters balance sheet items [Abstract]

Investment in subsidiary companies 0 0
Investment in government companies 0 0
Amount due for transfer to investor education and protection fund
0 0
(IEPF)
Gross value of transactions with related parties 0 0
Number of warrants converted into equity shares during period 0 0
Number of warrants converted into preference shares during period 0 0
Number of warrants converted into debentures during period 0 0
Number of warrants issued during period (in foreign currency) 0 0
Number of warrants issued during period (INR) 0 0
[611800] Notes - Revenue

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of revenue [TextBlock] [See below] [See below]
Disclosure of revenue [Text Block]

Revenue recognition
Revenue on fixed price contracts is recognised on percentage of completion method with reference to stage of
completion of contract activity at the year end. Stage of completion of contract is determined as the proportion that
contract costs incurred for work performed up to the year end bear to the estimated total contract cost. When the
outcome of the construction contract can be estimated reliably, contract revenue and contract cost associated with
the construction contract are recognised as revenue and expense respectively by reference to the stage of
completion of the contract activity at the reporting date. The stage of completion of the contract is the proportion that
the contract cost incurred for the work performed upto the reporting date bears to the estimated total contract cost.
Revenue from project management fee for services in relation to the development work of potential power projects as
per the terms of the contract are recognised based on services performed or as per the agreed milestones achieved.
Disclosure of revenue [Text Block]

Revenue on fixed price contracts is recognised on percentage of completion method with reference to stage of
completion of contract activity at the year end. Stage of completion of contract is determined as the proportion
that contract costs incurred for work performed up to the year end bear to the estimated total contract cost.
When the outcome of the construction contract can be estimated reliably,contract revenue and contract cost
associated with the construction contract are recognised as revenue and expense respectively by reference to
the stage of completion of the contract activity at the reporting date.The stage of completion of the contract is
the proportion that the contract cost incurred for the work performed upto the reporting date bears to the
estimated total contract cost.
Revenue is the form of project managment fee for services rendered in relation to the development work of
potential power projects is recognised as per the terms of the contract when the related services are performed
or the agreed milestones are achieved.
172
[612400] Notes - Service concession arrangements

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of service concession arrangements [TextBlock]
Whether there are any service concession arrangments No No
[612000] Notes - Construction contracts

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of notes on construction contracts [TextBlock]
Whether there are any construction contracts No No
[612600] Notes - Employee benefits

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of employee benefits [TextBlock] [See below] [See below]
Disclosure of defined benefit plans [TextBlock]
Whether there are any defined benefit plans No No
Disclosure of employee benefits [Text Block]

Employee benefits
Gratuity
Gratuity is a post employment defined benefit plan. The liability recognized in the balance sheet represents the
present value of the defined benefit obligation at the balance sheet date, together with adjustments for past service
costs and value of plan assets. An independent actuary using the projected unit credit method calculates the defined
benefit obligation annually.
Leave encashment
Compensated absences are provided for based on actuarial valuation. The actuarial valuation is done as per
projected unit credit method.
Actuarial gains or losses arising from experience adjustments and changes in actuarial assumptions are credited or
charged to the Statement of Profit and Loss in the year in which such gains or losses arises.
173
Disclosure of employee benefits [Text Block]
Gratuity
Gratuity is a post employment defined benefit plan. The liability recognized in the balance sheet represents
the present value of the defined benefit obligation at the balance sheet date, together with adjustments for
past service costs and value of plan assets. An independent actuary using the projected unit credit method
calculates the defined benefit obligation annually.
Leave encashment
Compensated absences are provided for based on actuarial valuation. The actuarial valuation is done as per
projected unit credit method.
Actuarial gains or losses arising from experience adjustments and changes in actuarial assumptions are
credited or charged to the Statement of Profit and Loss in the year in which such gains or losses arises.
[612800] Notes - Borrowing costs

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of borrowing costs [TextBlock]
Whether any borrowing costs has been capitalised during the year No No
174
[700100] Notes - Key managerial personnels and directors remuneration and other information
Disclosure of key managerial personnels and directors and remuneration to key managerial personnels and directors [Table] ..(1)
Key managerial personnels and directors [Axis] 1 2 3
01/04/2020 01/04/2020 01/04/2020
to to to
31/03/2021 31/03/2021 31/03/2021
Disclosure of key managerial personnels and directors and
remuneration to key managerial personnels and directors explanatory
[TextBlock]
remuneration to key managerial personnels and directors [Abstract]
remuneration to key managerial personnels and directors
[LineItems]
Pasupuleti Ramanujam SIDDHARTHA
Name of key managerial personnel or director Jagannadha Rao Venkata Sita Andey AGARWAL
Director identification number of key managerial personnel or
03421118 06966602
director
Permanent account number of key managerial personnel or director AEFPP4247K ABWPA6094K ASTPA3592N
Designation of key managerial personnel or director Director Director Company Secretary
Qualification of key managerial personnel or director BE Electric BA Civil CS
Shares held by key managerial personnel or director [shares] 0 [shares] 0 [shares] 0
Key managerial personnel or director remuneration [Abstract]
Gross salary to key managerial personnel or director [Abstract]
Profits in lieu of salary key managerial personnel or director 0 0 0
Gross salary to key managerial personnel or director 0 0 0
Other compensation key managerial personnel or director 0 0 0
Total key managerial personnel or director remuneration 0 0 0
[612200] Notes - Leases

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of leases [TextBlock]
Whether company has entered into any lease agreement No No
Whether any operating lease has been converted to financial lease or
No No
vice-versa
[612300] Notes - Transactions involving legal form of lease

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of arrangements involving legal form of lease [TextBlock]
Whether there are any arrangements involving legal form of lease No No
[612900] Notes - Insurance contracts

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of insurance contracts [TextBlock]
Whether there are any insurance contracts as per Ind AS 104 No No
175
[613100] Notes - Effects of changes in foreign exchange rates

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of effect of changes in foreign exchange rates [TextBlock]
Whether there is any change in functional currency during the year No No
Description of presentation currency INR
176
[500100] Notes - Subclassification and notes on income and expenses

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Subclassification and notes on income and expense explanatory [TextBlock]
Disclosure of revenue from operations [Abstract]
Disclosure of revenue from operations for other than finance company
[Abstract]
Revenue from sale of products 0 0
Revenue from sale of services 4,112.9 2,429.45
Total revenue from operations other than finance company 4,112.9 2,429.45
Total revenue from operations 4,112.9 2,429.45
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on current investments [Abstract]
Interest on fixed deposits, current investments 0.14 13.42
Interest on other current investments 232.44 0.23
Total interest income on current investments 232.58 13.65
Total interest income 232.58 13.65
Dividend income [Abstract]
Dividend income non-current investments [Abstract]
Dividend income non-current investments from others 0 0
Total dividend income non-current investments 0 0
Total dividend income 0 0
Total other income 232.58 13.65
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Other interest charges 0 1,854.55
Total interest expense 0 1,854.55
Other borrowing costs 0.4 150.34
Total finance costs 0.4 2,004.89
Employee benefit expense [Abstract]
Salaries and wages 5,425.43 237.61
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Other benefits to directors 0 0
Total remuneration to directors 0 0
Remuneration to manager [Abstract]
Other benefits to manager 0 0
Total remuneration to manager 0 0
Total managerial remuneration 0 0
Contribution to provident and other funds [Abstract]
Contribution to provident and other funds for others 1.41 9.94
Total contribution to provident and other funds 1.41 9.94
Gratuity 105.42 19.42
Staff welfare expense 26.6 21.61
Total employee benefit expense 5,558.86 288.58
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 483.13 539.79
Amortisation expense 11.11 20.71
Total depreciation, depletion and amortisation expense 494.24 560.5
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 0 0
Power and fuel 0 0
Rent 55.06 142.17
Repairs to building 0 0
Repairs to machinery 0 0
Insurance 82.3 67
Rates and taxes excluding taxes on income [Abstract]
Other cess taxes 79.08 38.82
Total rates and taxes excluding taxes on income 79.08 38.82
Telephone postage 13.36 23.17
Printing stationery 0 0.07
Travelling conveyance 125.56 175.33
177
Legal professional charges 17.44 22.48

Safety security expenses 0 0
Directors sitting fees 0 0
Cost repairs maintenance other assets 30.18 57.48
Loss on disposal of intangible Assets 0 0
Loss on disposal, discard, demolishment and destruction of
0 0
depreciable property plant and equipment
Payments to auditor [Abstract]
Payment for audit services 2.5 2.5
Total payments to auditor 2.5 2.5
CSR expenditure 16.73 0
Miscellaneous expenses 92.08 116.2
Total other expenses 514.29 645.22
Current tax [Abstract]
Current tax pertaining to current year 0 0
Total current tax 0 0
[613200] Notes - Cash flow statement

01/04/2020 01/04/2019
to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of cash flow statement [TextBlock]
Cash and cash equivalents cash flow statement 1,914.98 1,594.31 101.81
Cash and cash equivalents 1,914.98 1,594.31
Income taxes paid (refund), classified as operating activities -2,525.27 1,392.36
Total income taxes paid (refund) -2,525.27 1,392.36
[500200] Notes - Additional information statement of profit and loss

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Additional information on profit and loss account explanatory [TextBlock]
Net write-downs (reversals of write-downs) of property, plant and
0 0
equipment
Aggregated income tax relating to components of other
comprehensive income that will be reclassified to profit or 0 0
loss
Total aggregated income tax relating to components of other
0 0
comprehensive income
Changes in other inventories 0 0
Total changes in inventories of finished goods, work-in-progress and
0 0
stock-in-trade
Export sale traded goods 0 0
Total export turnover goods, gross 0 0
Total revenue from sale of products 0 0
Domestic revenue services 4,112.9 2,429.45
Total revenue from sale of services 4,112.9 2,429.45
Gross value of transaction with related parties 70,704.16 42,424.39
Bad debts of related parties 0 0
178
[611200] Notes - Fair value measurement

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of fair value measurement [TextBlock]
Disclosure of fair value measurement of assets [TextBlock]
Whether assets have been measured at fair value No No
Disclosure of fair value measurement of liabilities [TextBlock]
Whether liabilities have been measured at fair value No No
Disclosure of fair value measurement of equity [TextBlock]
Whether equity have been measured at fair value No No
[613300] Notes - Operating segments

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of entity's operating segments [TextBlock]
Disclosure of reportable segments [TextBlock]
Whether there are any reportable segments No No
Disclosure of major customers [TextBlock]
Whether there are any major customers No No
[610700] Notes - Business combinations

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of business combinations [TextBlock]
Whether there is any business combination No No
Disclosure of reconciliation of changes in goodwill [TextBlock]
Whether there is any goodwill arising out of business combination No No
Disclosure of acquired receivables [TextBlock]
Whether there are any acquired receivables from business combination No No
Disclosure of contingent liabilities in business combination [TextBlock]
Whether there are any contingent liabilities in business combination No No
179
[611500] Notes - Interests in other entities

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of interests in other entities [TextBlock]
Disclosure of interests in subsidiaries [TextBlock]
Disclosure of subsidiaries [TextBlock]
Whether company has subsidiary companies No No
Whether company has subsidiary companies which are yet to commence
No No
operations
Whether company has subsidiary companies liquidated or sold during
No No
year
Disclosure of interests in associates [TextBlock]
Disclosure of associates [TextBlock]
Whether company has invested in associates No No
Whether company has associates which are yet to commence operations No No
Whether company has associates liquidated or sold during year No No
Disclosure of interests in joint arrangements [TextBlock]
Disclosure of joint ventures [TextBlock]
Whether company has invested in joint ventures No No
Whether company has joint ventures which are yet to commence
No No
operations
Whether company has joint ventures liquidated or sold during year No No
Disclosure of interests in unconsolidated structured entities [TextBlock]
Disclosure of unconsolidated structured entities [TextBlock]
Whether there are unconsolidated structured entities No No
Disclosure of investment entities [TextBlock]
Disclosure of information about unconsolidated subsidiaries [TextBlock]
Whether there are unconsolidated subsidiaries No No
Disclosure of information about unconsolidated structured entities
controlled by investment entity [TextBlock]
Whether there are unconsolidated structured entities controlled by
No No
investment entity
180
[610800] Notes - Related party
Disclosure of transactions between related parties [Table] ..(1)

Categories of related parties [Axis] Entities with joint control or significant influence over entity [Member]
Related party [Axis] I II
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of related party [TextBlock]
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions
between related
parties [Line items]
GREENKO CLEAN GREENKO CLEAN FORTUNE FIVE HYDEL FORTUNE FIVE HYDEL
Name of related party ENERGY PROJECTS ENERGY PROJECTS PROJECTS PRIVATE PROJECTS PRIVATE
PRIVATE LIMITED PRIVATE LIMITED LIMITED LIMITED
Country of incorporation or
residence of INDIA INDIA INDIA INDIA
related party
CIN of related party U40106TG2014PTC096876 U40106TG2014PTC096876 U40101KA2005PTC036626 U40101KA2005PTC036626
Description of nature of
L O A N L O A N
transactions with LOAN TAKEN/PAYABLE LOAN TAKEN/PAYABLE
GIVEN/RECEIVABLE GIVEN/RECEIVABLE
related party
Description of nature of related
party Holding company Holding company Associate Associate
relationship
Related party transactions
[Abstract]
Other related party
transactions -5,330 9,890.04 0 0
contribution made
Other related party
transactions 0 2,875.79 0 0
contribution received
Outstanding balances for related
party
transactions [Abstract]
Amounts payable related party
4,560.04 9,890.04 0 0
transactions
Amounts receivable related
0 0 527 527
party transactions
Expense recognised during
period for bad
and doubtful debts for related 0 0 0 0
party
transaction
181

Related party [Axis] III IV
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
related parties
[Abstract]
related
GREENKO RAYALA GREENKO RAYALA
ROSHNI POWERTECH ROSHNI POWERTECH
Name of related party WIND POWER PRIVATE WIND POWER PRIVATE
PRIVATE LIMITED PRIVATE LIMITED
LIMITED LIMITED
related party
CIN of related party U40108TG2010PTC071897 U40108TG2010PTC071897 U40109TG1998PTC030615 U40109TG1998PTC030615
L O A N L O A N
transactions with GIVEN/RECEIVABLE GIVEN/RECEIVABLE
REFUND REFUND
related party
party Associate Associate Associate Associate
relationship
[Abstract]
Other related party
transactions 10,000 10,000 0 21,332
contribution made
Other related party
transactions 0 0 0 0
party
0 0 0 0
transactions
10,000 10,000 0 0
party transactions
period for bad
party
transaction
182

Related party [Axis] IX V
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
related parties
[Abstract]
related
KANGTANGSHIRI KANGTANGSHIRI GREENKO SOLAR GREENKO SOLAR
Name of related party HYDRO POWER HYDRO POWER ENERGY PRIVATE ENERGY PRIVATE
PRIVATE LIMITED PRIVATE LIMITED LIMITED LIMITED
related party
CIN of related party U40108TG2009PTC066398 U40108TG2009PTC066398 U40108TG2010PTC067974 U40108TG2010PTC067974
Description of nature of pROFESSIONAL pROFESSIONAL
LOAN GIVEN/ LOAN GIVEN/
transactions with RECEIVABLE RECEIVABLE
SERVICE/ ADVANCE SERVICE/ ADVANCE
related party PAYABLE PAYABLE
party Others Others Ultimate Holding company Ultimate Holding company
relationship
[Abstract]
Other related party
contribution made
Other related party
transactions 0 7,500 -1,500 1,500
party
0 0 0 1,485.85
transactions
0 0 11,666.29 0
party transactions
period for bad
party
transaction
183

Related party [Axis] VI VII
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
related parties
[Abstract]
related
BHARMOUR HYDRO BHARMOUR HYDRO
L V S POWER PRIVATE L V S POWER PRIVATE
Name of related party LIMITED LIMITED
PROJECTS PRIVATE PROJECTS PRIVATE
LIMITED LIMITED
related party
CIN of related party U40100TG1996PTC023552 U40100TG1996PTC023552 U40101HP2012PTC000166 U40101HP2012PTC000166
transactions with LOAN GIVEN/REFUND LOAN GIVEN/REFUND LOAN GIVEN/REFUND LOAN GIVEN/REFUND
related party
Enterprises which are Enterprises which are Enterprises which are Enterprises which are
Description of nature of related owned, or have significant owned, or have significant owned, or have significant owned, or have significant
party influence of or are partners influence of or are partners influence of or are partners influence of or are partners
relationship with Key management with Key management with Key management with Key management
personnel and their relatives personnel and their relatives personnel and their relatives personnel and their relatives
[Abstract]
Other related party transactions
0 527 0 8,417
contribution made
Other related party transactions
0 0 0 0
party
0 0 0 0
transactions
0 0 0 0
party transactions
period for bad
party
transaction
184

Entities with joint control or significant influence
Categories of related parties [Axis] Other related parties [Member]
over entity [Member]
Related party [Axis] VIII X
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
related parties
[Abstract]
Disclosure of transactions
between related
HARSAR HYDRO HARSAR HYDRO KUKKE HYDRO KUKKE HYDRO
Name of related party PROJECTS PRIVATE PROJECTS PRIVATE PROJECTS PRIVATE PROJECTS PRIVATE
LIMITED LIMITED LIMITED LIMITED
related party
CIN of related party U40101HP2012PTC000165 U40101HP2012PTC000165 U40101KA2008PTC048223 U40101KA2008PTC048223
LOAN GIVEN/ LOAN GIVEN/ LOAN GIVEN/ LOAN GIVEN/
transactions with RECEIVABLE RECEIVABLE RECEIVABLE RECEIVABLE
related party
party Others Others Others Others
relationship
[Abstract]
Other related party
contribution made
Other related party
transactions 0 0 0 2,500
party
0 0 0 0
transactions
1,68,917 1,68,917 0 0
party transactions
period for bad
party
transaction
185

Related party [Axis] XI XII
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
related parties
[Abstract]
related
GREENKO WIND GREENKO WIND
GREENKO ENERGIES GREENKO ENERGIES
Name of related party PRIVATE LIMITED PRIVATE LIMITED
PROJECTS PRIVATE PROJECTS PRIVATE
LIMITED LIMITED
related party
CIN of related party U40109TG2000FTC034990 U40109TG2000FTC034990 U40102TG2010PTC100462 U40102TG2010PTC100462
transactions with ADVANCE ADVANCE LOAN TAKEN/PAYABLE LOAN TAKEN/PAYABLE
related party
relationship
[Abstract]
Other related party
contribution made
Other related party
party
14,714 3,670.3 0 16,819
transactions
0 0 0 0
party transactions
period for bad
party
transaction
186

Related party [Axis] XIII XIV
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
related parties
[Abstract]
related
SEI DIAMOND PRIVATE SEI DIAMOND PRIVATE SEI VENUS PRIVATE SEI VENUS PRIVATE
Name of related party LIMITED LIMITED LIMITED LIMITED
related party
CIN of related party U40109TN2014FTC097920 U40109TN2014FTC097920 U40300TN2014FTC097864 U40300TN2014FTC097864
transactions with LOAN TAKEN/PAYABLE LOAN TAKEN/PAYABLE ADVANCE /PAYABLE ADVANCE /PAYABLE
related party
relationship
[Abstract]
Other related party
contribution made
Other related party
party
5,275.77 5,275.77 5,837.37 5,837.37
transactions
0 0 0 0
party transactions
period for bad
party
transaction

Related party [Axis] XV
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of transactions between related parties [Abstract]
Disclosure of transactions between related parties [Line items]
SEI GREEN FLASH SEI GREEN FLASH
Name of related party PRIVATE LIMITED PRIVATE LIMITED
Country of incorporation or residence of related party INDIA INDIA
CIN of related party U40109TN2013FTC094152 U40109TN2013FTC094152
SALE OFSALE OF
Description of nature of transactions with related party MATERIAL/RECEIVABLE MATERIAL/RECEIVABLE
Description of nature of related party relationship Others Others
Related party transactions [Abstract]
Other related party transactions contribution made 0 0
Other related party transactions contribution received 0 0
Outstanding balances for related party transactions [Abstract]
Amounts payable related party transactions 0 0
Amounts receivable related party transactions 1,774.86 1,774.86
Expense recognised during period for bad and doubtful debts for related party
0 0
transaction
187

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Whether there are any related party transactions during year Yes Yes
Disclosure of transactions between related parties [TextBlock] [See below] [See below]
Whether entity applies exemption in Ind AS 24.25 No No
Whether company is subsidiary company Yes Yes
Section under which company is subsidiary Section 2(87)(ii) Section 2(87)(ii)
188
Disclosure of transactions between related parties [Text Block]

(b) Summary of related party transactions for the
year ended March 31,2021
Holding Subsidiaries/Associates of
Transactions and balances
Company ultimate holding company
March 31, March 31, March 31,

March 31, 2021
2021 2020 2020
Supply contracts - - 147.09 2,429.45
Advances from customers (net) - - (2,091.25) 56,991.66
Project management fees - - 3,965.81 -
Interest free loans taken/(repaid) (5,330.00) 9,890.04 11,031.38 7,274.05
Interest free loans given/(refunded) - (2,875.79) 13,153.12 (314.81)
Balances as at year end
Trade receivables - - 6,193.03 6,280.73
Advances from customers - - 50,480.76 57,128.19
Balance payable 4,560.04 9,890.04 42,556.22 33,010.86
Balance receivable - - 12,143.61 476.51
(c) Material related party transactions and balances

for the year ended March 31,2021
Transactions Balances
March 31, March 31, March 31,

March 31, 2021
2021 2020 2020
Supply and service contracts
SEI Sunshine Power Private Limited - 2,269.42 1,644.46 1,732.15
SEI Arushi Private Limited - - 2,056.95 2,056.95
SEI Green flash Private Limited - - 1,774.86 1,774.86
Aarish Solar Power Private Limited 5.80 - - -
Aashman Energy Private Limited 7.65 - - -
Divyesh Power Private Limited 16.17 - - -
Elena Renewable Energy Private Limited 17.90 - - -
Pratyash Renewable Private Limited 18.77 - - -
SEI Baskara Power Private Limited 8.09 - - -
SEI Enerstar Renewable Energy Private Limited 16.29 - - -
SEI Mihir Energy Private Limited 8.44 - - -
Shreyas Renewable Energy Private Limited 26.75 - - -
189
Zuvan Energy Private Limited 21.23 - - -
Advance / (refund) from Customers
Greenko KA01 IREP Private Limited 24,127.25 17,677.32 40,470.28 17,677.32
Greenko AP01 IREP Private Limited (1,000.00) 13,079.34 9,031.41 13,079.34
Greenko Solar Energy Private Limited (15,000.00) 15,000.00 - 15,000.00
Greenko Energies Private Limited (11,000.00) 11,000.00 - 11,000.00
Aarish Solar Power Private Limited 620.50 20.00 639.75 26.09
Aashman Energy Private Limited 3.50 20.00 35.78 41.32
Divyesh Power Private Limited 20.00 28.00 38.53 37.94
Elena Renewable Energy Private Limited 16.00 27.00 37.35 42.47
Pratyash Renewable Private Limited 22.25 27.50 35.67 35.56
SEI Baskara Power Private Limited 5.50 21.00 39.05 43.09
SEI Enerstar Renewable Energy Private Limited 16.00 24.00 37.53 40.75
SEI Mihir Energy Private Limited 16.00 17.00 38.41 32.36
Shreyas Renewable Energy Private Limited 40.75 25.00 38.81 29.69
Zuvan Energy Private Limited 21.00 25.50 38.20 42.24
Project management fees
Greenko AP01 IREP Private Limited 2,758.31 7,838.59 - -
Greenko KA01 IREP Private Limited 1,207.50 6,071.00 - -
Greenko Energies Private Limited - (7,838.59) - -
Greenko Solar Energy Private Limited - (6,071.00) - -
Interest free loans taken/ (repaid)
Guttaseema Wind Energy Company Pvt Ltd - 10,000.00 10,000.00 10,000.00
Greenko Clean Energy Projects Private Limited (5,330.00) 9,890.04 4,560.04 9,890.04
Greenko Energies Private Limited 11,043.86 (1,160.27) 14,714.15 3,670.30
Greenko Solar Energy Private Limited - (1,258.09) - 1,485.85
SEI Sooraj Renewable Energy Private Limited - (419.78) 2.22 2.22
Pennar Renewable Private Limited - - 3,100.00 3,100.00
Premier Photovoltaic Medak Private Limited - - 1,850.00 1,850.00
Greenko Solar Power (Dharmavaram) Limited - - 78.47 78.47
SEI Diamond Private Limited (0.20) - 5,275.57 5,275.77
Himachal Sorang Power Private Limited (12.28) 12.20 - 12.28
SEI Venus Private Limited - - 5,837.37 5,837.37
Interest free loans given/ (refunded)
Greenko Clean Energy Projects Private Limited - (2,875.79) - -
Greenko Solar Energy Private Limited 13,152.14 - 11,666.29 -
Zuka Power Private Limited - (80.00) 471.71 471.71
190
Jilesh Power Private Limited - (234.69) - -
191
Disclosure of transactions between related parties [Text Block]
(a) Related party transactions
The details of the related party transactions entered into by the Company during the year
ended March 31, 2020 and balances as at March 31, 2020 are as follows:
(Amount in
Rupees)

Nature of Transaction March 31, March 31,
2020 2019
Greenko Clean Energy Projects Private Limited
Share application money received - -
Loan taken 98,90,03,859 -
Loan repaid - 21,61,46,941
Loan given - 28,75,79,355
Interest free loans refunded 28,75,79,355
Balance receivable - 28,75,79,355
Balance payable 98,90,03,859 -
(Amount in
Rupees)

Nature of Transaction March 31, March 31,
2020 2019
Animala Wind Power Pvt Ltd
Interest free loans refunded - 22,108
Loan given - -
Balance receivable - -
Belum Wind Infrastructure Private Limited
Loan given - -
Devarahipparigi Wind Power Private Limited
Interest free loans refunded - -
Loan given - -
Balance payable - -
Fortune Five Hydel Projects Private Limited
Loan taken - -
192
Loan given - 20,423
Balance Payable - -
Balance receivable 527.00 527
Greenko Rayala Wind Power Pvt Limited
Loan given 10,000 -
Loan given - 3,773
Balance Payable - -
Balance receivable 10,000 -
Ratnagiri Wind Power Projects Private Limited
Loan given - -
Rithwik Energy Generation Private Limited
Loan given - -
Roshni Powertech Private Limited
Loan given - 2,132
Interest free loans refunded 2,132 -
Balance receivable - 2,132
Tanot Wind Power Ventures Pvt Ltd
Loan given - -
Vyshali Energy Pvt Ltd
Loan given 731 -
Balance receivable 731.00 -
Greenko Solar Energy Pvt Ltd
Loan repaid 12,58,09,286
Professional services (60,71,00,000) 60,71,00,000
Loan taken 16,96,93,316
advances taken 1,50,00,00,000
Amount received agianst sale 71,63,78,000
193
Loan given - -
Balance advance from customers 1,50,00,00,000 -
Balance payable 14,85,85,145 27,43,94,431
Axis Wind Farms (MPR DAM) Private Limited
Loan given -
Loan taken - -
Balance payable - -
Technology House (India) Private Limited
Loan given - 16,510
Loan taken
Balance payable - -
LVS Power Private Limited
Loan given - 3,447
Interest free loans refunded 527 -
Balance receivable - 527
Balance payable - -
Greenko Hatkoti Energy Private Limited
Loan given - 30,500
Loan taken - -
Balance payable - -
Bharmour Hydro Projects Private Limited
Loan given - -
Interest free loans refunded 8,417
Greenko Tejassarnika Hydro Energies Pvt Ltd
Loan given - -
Harsar Hydro Projects Pvt. Ltd
Loan given - -
Balance receivable 1,68,917.00 1,68,917
Kangtangshiri Hydro Pvt. Ltd.
Loan given - -
194
Kukke Hydro Projects Private Limited
Loan given - -
Perla Hydro Power Pvt. Ltd
Loan given - -
Greenko Energies Private Limited
Loan repaid 11,60,27,298 -
Professional services (78,38,59,000) 78,38,59,000
Loan given -
Loan taken 49,55,44,535
advances taken 1,10,00,00,000
Balance receivable
Balance advance from customers 1,10,00,00,000
Balance payable 36,70,29,669 48,30,56,967
Greenko Karnataka Solar Projects Pvt Ltd
Loan taken - -
Balance payable 5,06,500 5,06,500
Greenko Wind Projects Private Limited
Loan given - 95,181
Loan taken
Balance payable 16,819 16,819
SEI Diamond Private Limited
Sale of material - -
Loan repaid - -
Loan taken - -
advances taken - -
Balance payable 52,75,76,954 52,75,76,954
Balance advance from customers - -
SEI Venus Private Limited
195
Loan repaid - -
Loan taken - -
advances taken
Balance payable 58,37,36,503 58,37,36,503
SEI Green flash private Limited
Sale of material - 17,38,669
Amount received agianst sale
Loan taken
Trade receivable 17,74,86,035 17,74,86,035
Jilesh power private Limited
advances taken
Loan given 8,45,00,513
Sale of material 3,06,61,532
Interest free loans refunded 2,34,69,372
Trade receivable - -
Balance receivable 1.79 2,34,69,374
Rain coke Limited
advances taken - -
Sale of material 9,64,614
Balance payable 78,46,821 78,46,821
SEI Aditi power private Limited
Loan given - -
Amount received agianst sale - -
Balance receivable 1,00,000 1,00,000
Trade receivable 19,94,000 19,94,000
SEI Arushi Private Limited
Loan given
Advances taken - -
Balance receivable
196
SEI Bheem private Limited
Loan given - -
Balance receivable 2,00,000.00 2,00,000
Zuka power private Limited
Interest free loans refunded 80,00,000
Loan given 9,06,00,513
advances taken - -
Balance receivable 4,71,70,978.33 5,51,70,978
Trade receivable - -
Balance advance from customers
Aarish Solar Power Private Limited
Civil and Erection works
Sale of material 24,94,159 37,67,993
Amount received agianst sale 79,96,287
Advances taken 20,00,000 -
Balance advance from customers 26,08,799 35,51,169
Aashman Energy Private Limited
Sale of material 9,90,089 39,85,650
Divyesh Power Private Limited
Sale of material 17,14,953 43,07,851
Advances taken 28,00,000
Elena Renewable Energy Private Limited
Sale of material 12,13,138 46,72,642
197
Pratyash Renewable Private Limited
Sale of material 25,30,561 38,64,281
SEI Baskara Power Private Limited
Sale of material 7,00,539 42,07,873
SEI Enerstar Renewable Energy Private Limited
Sale of material 12,71,769 40,89,832
SEI Mihir Energy Private Limited
Sale of material 16,91,629 37,84,458
Shreyas Renewable Energy Private Limited
Sale of material 23,81,930 41,71,248
Zuvan Energy Private Limited
Sale of material 10,14,668 47,70,826
Advances taken 25,50,000
198
Trade receivable -
RT Renewable Energy India Private Limited
Sale of material
Amount received agianst sale - -
SEI Adhavan power private Limited
Sale of material
Advances taken
Balance payable 12,43,38,281 12,43,38,281
SEI Kathiravan power private Limited
Sale of material
SEI Suryashakthi power private Limited
Sale of material
Advances taken
Achintya Solar Power Limited
Loan given 50,000
Trade receivable 3 2,07,20,563
Grinibhrit Solar Power Limited
Sale of material - 6,56,440
Amount received agianst sale 2,98,48,328 -
Suvarchas Solar Power Ltd
Vishwarupa Solar Power Limited
199
SEI Sriram Power Prvate Limited
Sale of material
Loan given - 513
SEI Sooraj Renewable Energy Pvt Ltd
Loan taken 4,22,00,000
Loan repaid 4,19,78,399 -
Balance payable 2,21,601 4,22,00,000
NEW ERA ENVIRO VENTURES MAHBUBNAGAR PVT LTD
Loan taken - 3,50,00,000
Balance payable 3,50,00,000 3,50,00,000
Pennar Renewable Private Limited
Loan taken 31,00,00,000
Balance payable 31,00,00,000 31,00,00,000
Premier Photovoltaic Medak Private Limited
Loan taken 18,50,00,000
Balance payable 18,50,00,000 18,50,00,000
Himachal Sorang Power Pvt Ltd
Loan taken 12,20,011 7,500
Balance payable 12,27,511 7,500
Ecofren Power & Projects Pvt Ltd
Interest free loans refunded 513
Loan given 513
Balance receivable 513
ISA Power Private Limited
Loan given 513
Balance receivable - 513
Ravi Kiran Power Projects Pvt Ltd
Loan given 527
Balance receivable 527
Guttaseema Wind Energy Company Private Limited
Loan taken 1,00,00,00,000
Balance payable 1,00,00,00,000
200
Orange Renewable Power Pvt Ltd
Loan taken 1,00,00,000
Balance payable 1,00,00,000
Greenko AP01 IREP Pvt Ltd
Professional services 78,38,59,000
Advances taken 1,30,79,33,975
Trade receivable -
Greenko KA01 IREP Pvt Ltd
Professional services 60,71,00,000
Advances taken 1,76,77,32,000
Trade receivable -
SEI Sunshine Power Pvt Ltd
Loan given
Trade receivable 17,32,15,185
(b) Summary of related party transactions for the year

ended March 31,2020
Subsidiaries/Associates
Holding
Transactions and balances of ultimate
Company
holding company
March 31, March 31,

March 31, 2020 March 31, 2020
2019 2019
Supply and service contracts - - 2,429.45 1,081.54
Advances from customers - - 56,991.66 403.79
Project management fees - - - 13,909.59
Interest free loans taken/(repaid) 9,890.04 (2,161.47) 7,274.05 12,374.45
Interest free loans given/(refunded) (2,875.79) 2,875.79 (314.81) 1,752.56
Balances as at year end
Trade receivables - - 6,280.73 5,479.51
Advances from customers - - 57,128.19 403.79
Balance payable 9,890.04 - 33,010.86 25,658.34
Balance receivable - 2,875.79 476.51 791.32
(c) Material related party transactions and balances for

the year ended March 31,2020
201
Transactions Balances
March 31, March 31,

March 31, 2020 March 31, 2020
2019 2019
Supply and service contracts
SEI Sunshine Power Private Limited 2,269.42 - 1,732.15 -
SEI Arushi Private Limited - 13.90 2,056.95 2,056.95
Achintya Solar Power Limited - 225.75 - 207.21
SEI Green flash Private Limited - 17.39 1,774.86 1,774.86
Advance from Customers
Greenko KA01 IREP Private Limited 17,677.32 - 17,677.32 -
Greenko AP01 IREP Private Limited 13,079.34 - 13,079.34 -
Greenko Solar Energy Private Limited 15,000.00 - 15,000.00
Greenko Energies Private Limited 11,000.00 - 11,000.00
Aarish Solar Power Private Limited 20.00 79.96 26.09 35.51
Aashman Energy Private Limited 20.00 80.02 41.32 33.00
Divyesh Power Private Limited 28.00 80.99 37.94 30.17
Elena Renewable Energy Private Limited 27.00 84.91 42.47 29.78
Pratyash Renewable Private Limited 27.50 83.50 35.56 37.92
SEI Baskara Power Private Limited 21.00 80.00 43.09 30.36
SEI Enerstar Renewable Energy Private Limited 24.00 80.00 40.75 31.76
SEI Mihir Energy Private Limited 17.00 79.96 32.36 35.32
Shreyas Renewable Energy Private Limited 25.00 82.00 29.69 32.79
Zuvan Energy Private Limited 25.50 84.99 42.24 28.71
Project management fees
Greenko AP01 IREP Private Limited 7,838.59 - - -
Greenko KA01 IREP Private Limited 6,071.00 - - -
Greenko Energies Private Limited (7,838.59) 7,838.59 - -
Greenko Solar Energy Private Limited (6,071.00) 6,071.00 - -
Interest free loans taken/ (repaid)
Guttaseema Wind Energy Company Pvt Ltd 10,000.00 - 10,000.00 -
Greenko Clean Energy Projects Private Limited 9,890.04 (2,161.47) 9,890.04 -
Greenko Energies Private Limited (1,160.27) 4,955.45 3,670.30 4,830.57
Greenko Solar Energy Private Limited (1,258.09) 1,696.93 1,485.85 2,743.94
SEI Sooraj Renewable Energy Private Limited (419.78) - 2.22 422.00
Pennar Renewable Private Limited - 3,100.00 3,100.00 3,100.00
Premier Photovoltaic Medak Private Limited - 1,850.00 1,850.00 1,850.00
Greenko Solar Power (Dharmavaram) Limited - 9.65 78.47 78.47
202
SEI Diamond Private Limited - - 5,275.77 5,275.77
SEI Venus Private Limited - - 5,837.37 5,837.37
Interest free loans given/ (refunded)
Greenko Clean Energy Projects Private Limited (2,875.79) 2,875.79 - 2,875.79
Zuka Power Private Limited (80.00) 906.01 471.71 551.71
Jilesh Power Private Limited (234.69) 845.01 - 234.69
[611700] Notes - Other provisions, contingent liabilities and contingent assets

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of other provisions, contingent liabilities and contingent assets
[TextBlock]
Disclosure of contingent liabilities [TextBlock]
Whether there are any contingent liabilities No No
[700200] Notes - Corporate social responsibility
Classification of CSR spending [Table] ..(1)

Classification of CSR spending [Axis] CivilworkatBCHosteldiningshedCSR GovernmentofIndia
01/04/2020 01/04/2020
to to
31/03/2021 31/03/2021
Disclosure of CSR spending [Abstract]
Details of CSR spent during financial year [Abstract]
Manner in which amount CSR spent during financial year [Abstract]
Manner in which amount CSR spent during financial year [Line items]
Civil work at BC Hostel dining shed
CSR project or activity identified (CSR)
Government of India
Sector in which project is covered Poverty, hunger, malnutrition Health care

Whether projects or programs undertaken in local area or other Yes No
Name of state or union territory where projects or programs was undertaken Andhra Pradesh Delhi (NCT)
Name of district where projects or programs was undertaken Kurnool, Delhi
Budget amount outlay project or program wise 0.55 16.18
Amount spent on projects or programs [Abstract]
Direct expenditure on projects or programs 0.55 16.18
Overheads on projects or programs 0 0
Total amount spent on projects or programs 0.55 16.18
Cumulative expenditure upto reporting period 0 0
Expenditure on administrative overheads 0 0
Other implementing
Mode of amount spent Directly by company
agencies
203

01/04/2020
to
31/03/2021
Disclosure of corporate social responsibility explanatory [TextBlock] [See below]
Whether provisions of corporate social responsibility are applicable on
No
company
Whether company has written CSR policy Yes
Details CSR policy [TextBlock] [See below]
Disclosure overview of projects or programs proposed to be Textual information (43)
undertaken CSR policy [See below]
Disclosure web link of company at which CSR policy is placed [See below]
Average net profit for last three financial years -3,004.82
Prescribed CSR expenditure 0
Amount CSR to be spent for financial year 0
Amount CSR spent for financial year 16.73
Amount spent in local area 0.55
Disclosure manner in which amount CSR spent during financial year Textual information (45)
explanatory [TextBlock] [See below]
Details of implementing agency Greenko Foundation
Disclosure responsibility statement of CSR committee that
implementation and monitoring of CSR policy is in compliance [See below]
with CSR policy of company
204
Disclosure of corporate social responsibility explanatory [Text Block]
Annexure - A
Total Amount
Spent for the
Financial Year. (in
Rs.)

205
Date of Date of
transfer. transfer.
16,72,897 Nil N. A. N. A. Nil N. A.
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Amount
transferred
Item to
Amount
from the Unspent
list of CSR Mode of
VII to the per
Rs.).
Act. Section
135(6) (in
Rs.).
1.
2.
3.
Total
206
(1) (2) (3) (4) (5) (6) (7) (8)
Item from
Amount Mode of
Rs.). agency.
Act.
CSR
number.
Eradicating
hunger,
poverty and
malnutrition,
Civil work at
BC Hostel
dining shed
including Pradesh
(CSR)
preventinve
health
care"] and
sanitation
Promoting
health care
Government
of India
preventive
health care
Total 16,72,897
207
Sl. Amount (in

Particular
No. Rs.)
(iv) -
if any
Amount
remaining
Preceding
Financial
Year.
years. (in
Rs.)
Amount Date of
Name of the Fund
(in Rs). transfer.
1. 2019-20 NA 16,72,897 NA NA NA Nil
208
Total NA 16,72,897
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Total
of the reporting -
Rs). /Ongoing.
Rs.).
Total
financial year :NA
209
commitments.
Act 2013.
Sl. No.
Name of Director
1.
Director
210
2.
Director
Not Applicable.
2014.
211
Not Applicable.
Director Director
DIN: 03421118 DIN: 06966602
Date: 02.11.2021
Place: Hyderabad
212
213
Details CSR policy [Text Block]
Annexure - A
Total Amount
Spent for the
Financial Year. (in
Rs.)

214
Date of Date of
transfer. transfer.
16,72,897 Nil N. A. N. A. Nil N. A.
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Amount
transferred
Item to
Amount
from the Unspent
list of CSR Mode of
VII to the per
Rs.).
Act. Section
135(6) (in
Rs.).
1.
2.
3.
Total
215
(1) (2) (3) (4) (5) (6) (7) (8)
Item from
Amount Mode of
Rs.). agency.
Act.
CSR
number.
Eradicating
hunger,
poverty and
malnutrition,
Civil work at
BC Hostel
dining shed
including Pradesh
(CSR)
preventinve
health
care"] and
sanitation
Promoting
health care
Government
of India
preventive
health care
Total 16,72,897
216
Sl. Amount (in

Particular
No. Rs.)
(iv) -
if any
Amount
remaining
Preceding
Financial
Year.
years. (in
Rs.)
Amount Date of
Name of the Fund
(in Rs). transfer.
1. 2019-20 NA 16,72,897 NA NA NA Nil
217
Total NA 16,72,897
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Total
of the reporting -
Rs). /Ongoing.
Rs.).
Total
financial year :NA
218
commitments.
Act 2013.
Sl. No.
Name of Director
1.
Director
219
2.
Director
Not Applicable.
2014.
220
Not Applicable.
Director Director
DIN: 03421118 DIN: 06966602
Date: 02.11.2021
Place: Hyderabad
221
Disclosure overview of projects or programs proposed to be undertaken CSR policy

Annexure - A Annual Report on Corporate Social Responsibility (CSR) Activities Pursuant to Section 135 of the Companies Act, 2013 1.
Brief outline on CSR Policy of the Company. The Corporate Social Responsibility Policy of the Greenko Group is guided by its Corporate
vision and values and has been framed and formulated in accordance with Section 135 of the Companies Act 2013 and the rules there under.
Group, strive to foster a socially responsible corporate culture. The CSR initiatives for the entire Greenko Group Companies is being led by
"Greenko Foundation", a Society being registered to undertake the CSR activities for all CSR applicable Companies, forming part of the
Greenko Group. The core focus areas for Greenko Group's CSR programs are Education, Health, Rural Development and Environment
aimed for the community development near its facilities by progressive interventions to create permanent value, as all of these areas are vital
preconditions for promoting social good, along with other activities as covered under Schedule VII to the Section 135 of the Companies Act,
2013 as amended from time to time. The broad objectives under the identified focus areas include. " Education - To ensure access to
equitable and quality primary and secondary education leading to relevant and effective learning outcomes in rural communities " Healthcare
- To provide access to quality healthcare to our workforce and the rural communities close to our operations " Rural Development - To
improve the living standards of rural people in an equitable and sustainable manner through creation of community services and facilities "
commitments. The Company's Corporate Social Responsibility Policy initiatives are been aligned with the Schedule VII of Section 135 of the
Companies Act 2013.
Disclosure web link of company at which CSR policy is placed

3. Provide the web-link where Composition of CSR committee, CSR Policy and CSR projects approved by the board are disclosed on the
website of the company. The Company does not have any website and hence, the weblink for where Composition of CSR committee, CSR
Policy and CSR projects approved by the board has not been provided
222
Disclosure manner in which amount CSR spent during financial year explanatory [Text Block]
(1) (2) (3) (4) (5) (6) (7) (8)
Item from
Amount Mode of
Rs.). agency.
Act.
CSR
number.
Eradicating
hunger,
poverty and
malnutrition,
Civil work at
BC Hostel
dining shed
including Pradesh
(CSR)
preventinve
health
care"] and
sanitation
Promoting
health care
Government
of India
preventive
health care
Total 16,72,897
223
Disclosure responsibility statement of CSR committee that implementation and monitoring of CSR policy is in
compliance with CSR policy of company
Composition of CSR Committee: Sl. No. Name of Director Designation / Nature of Directorship Number of meetings of CSR Committee
held during the year Number of meetings of CSR Committee attended during the year 1. Mr. Pasupuleti Jagannadha Rao Director 2 2 2. Mr.
Ramanujam Venkata Sita Andey Director 2 2
[610500] Notes - Events after reporting period

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of events after reporting period [TextBlock]
Disclosure of non-adjusting events after reporting period [TextBlock]
Whether there are non adjusting events after reporting period No No
[612500] Notes - Share-based payment arrangements

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of share-based payment arrangements [TextBlock]
Whether there are any share based payment arrangement No No
[613000] Notes - Earnings per share

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of earnings per share [TextBlock]
Basic earnings (loss) per share from continuing operations
Total basic earnings (loss) per share
Diluted earnings (loss) per share from discontinued operations
Total diluted earnings (loss) per share
Profit (loss), attributable to ordinary equity holders of parent entity
[Abstract]
Profit (loss), attributable to ordinary equity holders of parent entity -2,262.84 -3,597.77
Profit (loss), attributable to ordinary equity holders of parent
0 0
entity including dilutive effects
Weighted average shares and adjusted weighted average shares [Abstract]
Weighted average number of ordinary shares outstanding [shares] 1,00,00,000 [shares] 1,00,00,000
[610900] Notes - First time adoption

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of first-time adoption [TextBlock]
Whether company has adopted Ind AS first time No No
224

GREENKO - ENERGY - PROJECTS - PRIVATE - LIMITED - 2020-21 - INDAS - Financial Statement - XML

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GREENKO ENERGY PROJECTS PRIVATE LIMITED

Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[700300] Disclosure of general information about company

Disclosure of principal product or services [Table] ..(1)

[700600] Disclosures - Directors report

Details of directors signing board report [Table] ..(1)

Details of shareholding pattern [Table] ..(1)

Disclosure of extract of annual return as provided

Percentage of total shares held at end of

Percentage of total shares held at end of

Details of shareholding pattern [Table] ..(2)

Details of shareholding pattern [Table] ..(3)

Details of indebtedness of company [Table] ..(1)

Disclosure of extract of annual return as provided

Details of indebtedness of company [Table] ..(2)

Particulars of holding, subsidiary and associate companies [Table] ..(1)

Details of shareholding of promoters [Table] ..(1)

Details of change in promoters’ shareholding [Table] ..(1)

Details of shareholding pattern of top 10 shareholders [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR

Details of shareholding of promoters [LineItems]

Disclosure of statement on declaration given by independent directors

Disclosure for companies covered under section 178(1) on

During the year

Disclosure of companies which have become or ceased to be its

Details relating to deposits covered under chapter v of companies act

Details of deposits which are not in compliance with requirements

During the year

Details of remuneration of director or managerial personnel [Abstract]

Textual information (1)

Disclosure in board of directors report explanatory [Text Block]

Mr. Pasupuleti Jagannadha Rao - Director

Mr. Ramanujam venkata sita andey - Director

M/s. V S Roop & Associates,

(Firm Registration No. 015476S)

Society, Madhapur, Hyderabad, Telangana, 500081.

REGISTRAR AND TRANSFER AGENTS

Venture Capital And Corp Invest Pvt. Ltd.

12-10-167, Bharat Nagar, Moosapet,

Hyderabad, Telangana 500018.

Tel. No.040 2381 8475

Plot No.1130, 1st Floor, H. No. 8-2-293/82/A/1130 & 1130/1,

Road No.36, Jubilee Hills, Telangana, Hyderabad-500033

Corporate Identity Number: U40102TG2015PTC117427

ADOPTION OF AUDITED FINANCIAL STATEMENTS:

By Order of the Board

for Greenko Energy Projects Private Limited

Pasupuleti Jagannadha Rao

Greenko Energy Projects Private Limited

For the year ended on 31st March, 2021

For the year ended on 31st March, 2020

Revenue from Operations

Proft /(Loss) for the Year

PRINCIPAL BUSINESS ACTIVITIES

DIVIDEND AND RESERVES:

MEETING OF THE BOARD AND COMPLIANCE WITH SECRETARIAL STANDARDS

Name of the Director

No. of Board Meetings Held

No. of Board Meeting entitled to attend

Ledger folio no _ No. of shares held _