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Restatement of Previously Issued Condensed Carve-out Consolidated Financial Statements (Tables)

9 Months Ended

Dec. 31, 2023

Restatement Of Previously Issued Condensed Carve-out Consolidated Financial Statements

Schedule of the restatement on the affected financial statement


Particulars		As Previously Reported December 31, 2022				Restatement Adjustment				As Restated December 31, 2022
Selling, general and administrative expenses			8,202				(304	)			7,898
Total operating expenses			8,202				(304	)			7,898
Income from operations			1,140				304				1,444
Income before income taxes			1,667				304				1,971
Net income			517				304				821
Less: Net income attributable to noncontrolling interest⁽¹⁾			69				56				125
Net income attributable to controlling interest			448				248				696

(1)

The change in net income attributable to noncontrolling interest comprises of two impacts i.e., consequential impact on account of the change in accounting for transaction costs as set out above and change in the percentage attributable to noncontrolling interest based on the note discussed below.

Schedule of unaudited consolidated financial information

Particulars

As Previously

Reported

December 31,
2022

Restatement

Adjustment

As Restated

December 31,
2022

In the Statement of Operations

Net income attributable to noncontrolling interest

68

19

87