Ayesha Bibi

AF120202108
Hindustan Aeronautics Ltd.

Year Title Addressee Auditor's Opinion

Independent Auditor's
2014 Shareholders
Report

Independent Auditor's
2015 Shareholders
Report

Independent Auditor's
2016 Shareholders
Report

Independent Auditor's
2017 Shareholders
Report

Independent Auditor's
2018 Shareholders Unmodified Opinion
Report

Independent Auditor's
2019 Shareholders Unmodified Opinion
Report

Independent Auditor's
2020 Shareholders Unmodified Opinion
Report

Independent Auditor's
2021 Shareholders Unmodified Opinion
Report

Independent Auditor's
2022 Shareholders Unmodified Opinion
Report

Independent Auditor's
2023 Shareholders Unmodified Opinion
Report
 Basis For Opinion Key Audit Matters

Conducted audit under standards of auditing Section

Nill
143(10) of Act which give true & fair view.

Revenue Recognition, uncertainty in tax, Impairments,

Conducted audit under standards of auditing Section
Intangible assets, Wage revision, performance related
143(10) of Act which give true & fair view.
pay, Deffered tax.

Revenue Recognition, Employee benefit, Impairments,

Conducted audit under standards of auditing Section
Intangible assets, Wage revision, performance related
143(10) of Act which give true & fair view.
pay, Deffered tax, WIP

Revenue Recognition, Employee benefit, Impairments,

Conducted audit under standards of auditing Section
Intangible assets, Wage revision, performance related
143(10) of Act which give true & fair view.
pay, Deffered tax, WIP
Revenue Recognition, impairment of trade
Conducted audit under standards of auditing Section
receivables, Liquidated damages, WIP, Revision of
143(10) of Act which give true & fair view.
pay.
Revenue Recognition, impairment of trade
Conducted audit under standards of auditing Section
receivables, Contract Asset, Liquidated damages, WIP,
143(10) of Act which give true & fair view.
Revision of pay.
 Other Information Reponsibilities of Management

IPO - 28 March 2018

IPO - 28 March 2018
IPO - 28 March 2018
IPO - 28 March 2018
Reponsible for matters stated in section 134(5) of
Nill companies Act, 2013 with respect to preperation of
financial statements.

Reponsible for matters stated in section 134(5) of

Nill companies Act, 2013 with respect to preperation of
financial statements.

Reponsible for matters stated in section 134(5) of

Material mistatement of other
companies Act, 2013 with respect to preperation of
information.
financial statements.

Reponsible for matters stated in section 134(5) of

Material mistatement of other
companies Act, 2013 with respect to preperation of
information.
financial statements.
Reponsible for matters stated in section 134(5) of
Material mistatement of other
companies Act, 2013 with respect to preperation of
information.
financial statements.
Reponsible for Preperation of Financial Statemnt &
Material mistatement of other
Internal financial control & ability to continue as going
information.
concern.
 Auditor's Responsibilities

PO - 28 March 2018
PO - 28 March 2018
PO - 28 March 2018
PO - 28 March 2018
Responsibility to express opinion on these standalone financial
statements.

Responsibility to express opinion on these standalone financial

statements.

Responsibility to express opinion on these standalone financial

statements.

Responsibility to express opinion on these standalone financial

statements.

Responsibility to express opinion on these standalone financial

statements.

Responsibility to express opinion on these standalone financial

statements.
Report on Other Legal and Regulatory Requirments

Companies order, 2016 [section 143(11)], [Section 143(3)].

Companies order, 2016 [section 143(11)], [Section 143(3)],

[Section 143(5)].

Companies order, 2016 [section 143(11)], [Section 143(3)],

[Section 143(5)].

Companies order, 2016 [section 143(11)], [Section 143(3)],

[Section 143(5)].

Companies order, 2016 [section 143(11)], [Section 143(3)],

[Section 143(5)].

Companies order, 2016 [section 143(11)], [Section 143(3)],

[Section 143(5)].
 Auditor's Name Auditor's Address Date

S. Venkatram and Co. LLP Chartered

Bengaluru 20-May-18
Accountants & S. Sundarraman Partner

Maharaj N R Suresh & Co. Chartered

Bengaluru 27-May-19
Accountants & N R Suresh Partner

Maharaj N R Suresh & Co. Chartered

Chennai 18-Aug-20
Accountants & N R Suresh Partner

Maharaj N R Suresh & Co. Chartered

Bengaluru 28-Jun-21
Accountants & N R Suresh Partner

Maharaj N R Suresh & Co. Chartered

Bengaluru 13-May-22
Accountants & N R Suresh Partner

A.John Moris & Co. Chartered Accountants & A

Bengaluru 12-May-23
G Krishnan Partner