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Company Information

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JSW ENERGY LTD.

23 February 2024 | 12:00

Industry >> Power - Generation/Distribution

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ISIN No INE121E01018 BSE Code / NSE Code 533148 / JSWENERGY Book Value (Rs.) 113.29 Face Value 10.00
Bookclosure 09/06/2023 52Week High 522 EPS 8.99 P/E 56.41
Market Cap. 83360.39 Cr. 52Week Low 205 P/BV / Div Yield (%) 4.47 / 0.39 Market Lot 1.00
Security Type Other

AUDITOR'S REPORT

You can view full text of the latest Director's Report for the company.
Year End :2022-03 

Key Audit Matter

Auditor's Response

Tariff related disputes with customers:

Principle audit procedures:

The Company has certain tariff related

- Evaluating design and implementation, and testing operating effectiveness of the

disputes with its customers, which

controls relating to estimation of possible outcome of disputes.

involve significant judgement to

- Evaluating the Management’s assessment of possible outcome of the disputes by

determine the possible outcome.

inquiry of the management including in-house legal counsel, reviewing minutes of

[Refer note 3 (B) (ii) on the critical

the meetings of those charged with governance and perusing opinions / advices

accounting judgements, note 12(d) on

obtained by the Management from the external legal counsels, and obtaining and

trade receivables and note 29(A)(1)(b)

evaluating independent confirmations obtained from the external legal counsels on

on contingent liability disclosures in

a test check basis.

standalone financial statements.]

- Assessing appropriateness of accounting including provision | reversal of revenue and adequacy of disclosures in the financial statements, based on the aforesaid assessment.


Report on the Audit of the Standalone Financial StatementsOpinion

We have audited the accompanying standalone financial statements of JSW Energy Limited ("the Company"), which comprise the Balance Sheet as at 31st March 2022, the Statement of Profit and Loss (including Other Comprehensive Income), the Statement of Changes in Equity and the Statement of Cash Flows for the year then ended, and a summary of significant accounting policies and other explanatory information (hereinafter referred to as the "standalone financial statements").

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone 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 Indian Accounting Standards prescribed under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, ("Ind AS") and other accounting principles generally accepted in India, of the state of affairs of the Company as at 31st March 2022, and its profit, total comprehensive income, the changes in equity and its cash flows for the year ended on that date.

Basis for Opinion

We conducted our audit of the standalone financial statements in accordance with the Standards on Auditing specified under section 143(10) of the Act (SAs). Our responsibilities under those Standards are further described in the Auditor’s Responsibility for the Audit of the Standalone 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 (ICAI) together with the ethical requirements that are relevant to our audit of the standalone financial statements 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 on the standalone financial statements.

Key Audit Matters

Key audit matter is the matter that, in our professional judgment, was of most significance in our audit of the standalone financial statements of the current period. This matter was addressed in the context of our audit of the standalone financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on this matter. We have determined the matter described below to be the key audit matter to be communicated in our report.