Infrastructure India (IIP) 2023年年度报告「LSE」.pdf

1、 Infrastructure India plc Report&Accounts For the year ended 31 March 2023 Table of Contents JOINT STATEMENT FROM THE CHAIRMAN AND THE CHIEF EXECUTIVE.1 DIRECTORS REPORT.5 CORPORATE GOVERNANCE STATEMENT.7 INDEPENDENT AUDITORS REPORT.14 CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME.18 CONSOLIDATED S

2、TATEMENT OF FINANCIAL POSITION.19 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY.20 CONSOLIDATED STATEMENT OF CASH FLOWS.21 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023.22 COMPANY INFORMATION.39 1 JOINT STATEMENT FROM THE CHAIRMAN AND THE CHIEF EXECUTIVE We would like to report In

3、frastructure India plcs(“IIP”or the“Company”and,together with its subsidiaries,the“Group”)audited annual results for the year ended 31 March 2023.The Group has prepared the accounts on a basis other than going concern due to the uncertainty in relation to the timing of potential transactions,ultimat

4、e receipt of sale proceeds and the specifics of any deferred consideration.This basis was considered the most appropriate method for the reporting period.Net liabilities were 184.9 million as at 31 March 2023,(net liabilities of 85.7 million as at 30 September 2022;net liabilities of 46.7 million as

5、 at 31 March 2022).The net liability position was based on preliminary terms with a third party and the ascribed consideration for the disposal of IIPs largest holding,Distribution Logistics Infrastructure Limited(“DLI”).The increase in Group net debt was also a contributor to the net liability posi

6、tion.The reporting period was dominated by discussions and due diligence around the sale of both DLI and Indian Energy Limited(“IEL”).Transport DLI is a supply chain transportation and container infrastructure company and one of the largest private operators in its sector in India with a nationwide