Interim report
Page 1
Walker Chandiok & Co LLP Walker Chandiok & Co LLP 11th Floor , Tower II , One International Center , SB Marg , Prabhadevi ( W ) , Mumbai - 400013 Maharashtra , India T +91 22 6626 2699 F +91 22 6626 2601 Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results of the Company Pursuant to the Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 ( as amended ) To the Board of Directors of Antony Waste Handling Cell Limited 1. We have reviewed the accompanying statement of unaudited consolidated financial results ( ' the Statement ' ) of Antony Waste Handling Cell Limited ( ' the Holding Company ' ) and its subsidiaries ( the Holding Company and its subsidiaries together referred to as ' the Group ' ) , ( refer Annexure 1 for the list of subsidiaries included in the Statement ) for the quarter ended 30 June 2021 , being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 ( as amended ) , including relevant circulars issued by the SEBI from time to time . Attention is drawn to the fact that the consolidated figures for the corresponding quarter ended 30 June 2020 as reported in the Statement have been approved by the Holding Company's Board of Directors but have not been subjected to audit or review . 2. This Statement , which is the responsibility of the Holding Company's management and approved by the Holding Company's Board of Directors , has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 , Interim Financial Reporting ( ' Ind AS 34 ' ) , prescribed under section 133 of the Companies Act , 2013 ( ' the Act ' ) , and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 ( as amended ) , including relevant circulars issued by the SEBI from time to time . Our responsibility is to express a conclusion on the Statement based on our review . 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements ( SRE ) 2410 , Review of Interim Financial Information Performed by the Independent Auditor of the Entity , issued by the Institute of Chartered Accountants of India . A review of interim financial information consists of making inquiries , primarily of persons responsible for financial and accounting matters , and applying analytical and other review procedures . A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143 ( 10 ) of the Act , and consequently , does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit . Accordingly , we do not express an audit opinion . We also performed procedures in accordance with the SEBI Circular CIR / CFD / CMD1 / 44 / 2019 dated 29 March 2019 issued by the SEBI under Regulation 33 ( 8 ) of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 ( as amended ) , to the extent applicable . Chartered Accountants Offices in Bengaluru , Chandigarh , Chennai , Gurugram , Hyderabad , Kochi , Kolkata , Mumbai , New Delhi , Noida and Pune Page 1 of 3 Walker Chandiok & Co LLP is registered with limited liability with identification number AAC - 2085 and has its registered office at L - 41 , Connaught Circus , Outer Circle , New Delhi , 110001 , India