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TR Chadha & Co LLP Chartered Accountants CA Independent Auditor's Report on Quarterly and Year to Date Standalone Financial Results of Petronet LNG Limited Pursuant to the Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 Το The Board of Directors Petronet LNG Limited Opinion We have audited the accompanying Statement of Standalone Financial Results of Petronet LNG Limited ( the Company ) for the quarter and year ended March 31 , 2021 ( " the statement " ) , attached herewith , being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended ( " the Listing Regulations " ) In our opinion and to the best of our information and according to according to the explanations given to us , the Statement : ( i ) is presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard ; and ( ii ) give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Accounting Standard and other accounting principles generally accepted in India , of the net profit and total comprehensive Income and other financial information of the Company for the quarter : and year ended March 31 , 2021 . Basis of Opinion We conducted our audit in accordance with the Standards on Auditing ( SA ) specified under Section 143 ( 10 ) of the Companies Act 2013 as amended ( " the Act " ) . Our responsibilities under those Standards are further described in " Auditor's Responsibilities for the audit Standalone Financial Results " section of the report below . We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India ( " the ICAI " ) together with the ethical requirements that are relevant to our audit of the Standalone Financial Results under the provisions of the Act and the rules made thereunder , and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI's Code of Ethics . We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion Management's Responsibility for the Standalone Financial Results This Statement , has been prepared on the basis of Standalone Annual Financial Statement . The Company's Board of Directors are responsible for preparation and presentation of the statement that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with the Listing Regulations . 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 the design , implementation and maintenance of adequate internal financial controls that were operating TR Chadha & Co. , a partnership firm converted into T R Chadha & Co LLP ( A limited liability partnership with LLP Identification No. AAF - 3926 ) with effect from 28th December , 2015 Corporate & Regd . Office : B - 30 , Connaught Place , Kuthiala Building , New Delhi - 110001 Phone : 43259900 , Fax : 43259930 , E - mail : delhi@trchadha.com