The document is the annual report of Adani Logistics Limited for the financial year 2020-2021. It provides details of the company's financial performance including total income of Rs. 80,810.01 lakhs and profit for the year of Rs. 11,066.39 lakhs. It discusses the company's operational performance including details of logistics parks, CFS/Exim yards operated, and future expansion plans. It also provides information on subsidiaries and changes during the year.

1. ADANI LOGISTICS LIMITED
Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[700300] Disclosure of general information about company
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Name of company ADANI LOGISTICS LIMITED
Corporate identity number U63090GJ2005PLC046419
Permanent account number of entity AABCI4157J
Address of registered office of company
Adani Corporate House,
Shantigram, Near Vaishno
Devi Circle, S G Highway,
Khodiyar, Ahmedabad -
382421 Gujarat, India
Type of industry
C o m m e r c i a l a n d
Industrial
Registration date 13/07/2005
Category/sub-category of company
Company Limited By
Shares Non Govt Company
Whether company is listed company No
Date of board meeting when final accounts were approved 03/05/2021
Date of start of reporting period 01/04/2020 01/04/2019
Date of end of reporting period 31/03/2021 31/03/2020
Nature of report standalone consolidated Standalone
Content of report Financial Statements
Description of presentation currency INR
Level of rounding used in financial statements Lakhs
Type of cash flow statement Indirect Method
Whether company is maintaining books of account and other relevant
books and papers in electronic form
Yes
Complete postal address of place of maintenance of computer
servers (storing accounting data)
Plot No B-7, Sec-132,
Noida(UP) - 201301
Name of city of place of maintenance of computer servers (storing
accounting data)
Noida
Name of state/ union territory of place of maintenance of
computer servers (storing accounting data)
Noida(UP)
Pin code of place of maintenance of computer servers (storing
accounting data)
201301
Name of district of place of maintenance of computer servers
(storing accounting data)
Noida
ISO country code of place of maintenance of computer servers
(storing accounting data)
+91
Name of country of place of maintenance of computer servers
(storing accounting data)
India
Phone (with STD/ ISD code) of place of maintenance of computer
servers (storing accounting data)
079-25555650
Disclosure of principal product or services [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Types of principal product or services [Axis]
Freight Transport
Services
01/04/2020
to
31/03/2021
Disclosure of general information about company [Abstract]
Disclosure of principal product or services [Abstract]
Disclosure of principal product or services [LineItems]
Product or service category (ITC 4 digit) code 9965
Description of product or service category
Inland Container
Deports
Turnover of product or service category 65,548.53
Highest turnover contributing product or service (ITC 8 digit) code 99651230
Description of product or service
Railway transport
services of
intermodal
containers
Turnover of highest contributing product or service 65,535.87

2. 2
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[700600] Disclosures - Directors report
Details of principal business activities contributing 10% or more of total turnover of company [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Principal business activities of company [Axis]
Product/service 1
[Member]
Product/service 2
[Member]
Product/service 3
[Member]
Product/service 4
[Member]
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
Details of principal business activities
contributing 10% or more of total turnover of
company [Abstract]
Details of principal business activities
contributing 10% or more of total turnover
of company [LineItems]
Name of main product/service
Storage and
Warehousing
Container Rail
Transportation
Road Transportation
Cargo Handling
Services
Description of main product/service
Storage and
Warehousing
Container Rail
Transportation
Road Transportation
Cargo Handling
Services
NIC code of product/service 5210 4912 4923 5224
Percentage to total turnover of company 4.00% 67.00% 10.00% 19.00%
Details of directors signing board report [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Directors signing board report [Axis] 1
01/04/2020
to
31/03/2021
Details of signatories of board report [Abstract]
Details of directors signing board report [LineItems]
Name of director signing board report [Abstract]
First name of director
V I K R A M
RUPCHAND
JAISINGHANI
Designation of director Chairman
Director identification number of director 00286606
Date of signing board report 03/05/2021

3. 3
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
Disclosure in board of directors report explanatory [TextBlock]
Textual information (1)
[See below]
Description of state of companies affair
Textual information (2)
[See below]
Disclosure relating to amounts if any which is proposed to carry to any
reserves
the directors do not
propose to carry amount
to reserves.
Disclosures relating to amount recommended to be paid as dividend
Textual information (3)
[See below]
Details regarding energy conservation
Textual information (4)
[See below]
Details regarding technology absorption
Textual information (5)
[See below]
Details regarding foreign exchange earnings and outgo
Textual information (6)
[See below]
Disclosures in director’s responsibility statement
Textual information (7)
[See below]
Details of material changes and commitment occurred during period
affecting financial position of company
There are no material
changes and commitments
affecting the financial
position of the Company
between the end of the
financial year and the
date of this report.
Particulars of loans guarantee investment under section 186 [TextBlock]
Textual information (8)
[See below]
Particulars of contracts/arrangements with related parties under section
188(1) [TextBlock]
Textual information (9)
[See below]
Details of contracts/arrangements/transactions not at arm's length
basis [Abstract]
Whether there are contracts/arrangements/transactions not at arm's
length basis
No
Details of material contracts/arrangements/transactions at arm's
length basis [Abstract]
Whether there are material contracts/arrangements/transactions at
arm's length basis
No
Date of board of directors' meeting in which board's report referred
to under section 134 was approved
03/05/2021
Disclosure of extract of annual return as provided under section 92(3)
[TextBlock]
Textual information (10)
[See below]
Details of principal business activities contributing 10% or more
of total turnover of company [Abstract]
Particulars of holding, subsidiary and associate companies [Abstract]
Name of company ADANI LOGISTICS LIMITED
Details of shareholding pattern of top 10 shareholders [Abstract]
Disclosure of statement on declaration given by independent directors
under section 149(6) [TextBlock]
Textual information (11)
[See below]
Disclosure for companies covered under section 178(1) on
directors appointment and remuneration including other matters
provided under section 178(3) [TextBlock]
N O T
APPLICABLE
Disclosure of statement on development and implementation of risk
management policy [TextBlock]
Textual information (12)
[See below]
Details on policy development and implementation by company on
corporate social responsibility initiatives taken during year
[TextBlock]
Textual information (13)
[See below]
Disclosure as per rule 8(5) of companies accounts rules 2014 [TextBlock]
Disclosure of financial summary or highlights [TextBlock]
Textual information (14)
[See below]
Disclosure of change in nature of business [TextBlock]
T h e r e a r e
no material changes and
commitments affecting
the financial position
of the Company between the
end of the financial year
and the date of this
report.
Details of directors or key managerial personnels who were
appointed or have resigned during year [TextBlock]
Textual information (15)
[See below]
Disclosure of companies which have become or ceased to be its
subsidiaries, joint ventures or associate companies during
year [TextBlock]
Textual information (16)
[See below]
Details relating to deposits covered under chapter v of companies act
[TextBlock]
Textual information (17)
[See below]
Details of deposits which are not in compliance with requirements
of chapter v of act [TextBlock]
Textual information (18)
[See below]

4. 4
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Details of significant and material orders passed by
regulators or courts or tribunals impacting going concern
status and company’s operations in future [TextBlock]
Textual information (19)
[See below]
Details regarding adequacy of internal financial controls with
reference to financial statements [TextBlock]
Textual information (20)
[See below]
Disclosure of appointment and remuneration of director or
managerial personnel if any, in the financial year [TextBlock]
Textual information (21)
[See below]
Details of remuneration of director or managerial personnel [Abstract]
Number of meetings of board (A) 9
Details of signatories of board report [Abstract]
Name of director signing board report [Abstract]
Footnotes
(A) Number of Board Meetings:
During the year under review, the Board met nine times on 4th May, 2020, 25th June, 2020, 1st August, 2020, 30th September, 2020,
31st October, 2020, 20th November, 2020, 2th February, 2021, 22nd March, 2021 and 30th March, 2021. The maximum time gap
between any two meetings is not more than 120 days.
The details of attendance of Directors at the Board Meetings held during the year under review are as under:
Name of Directors Meetings Attended
Held
Capt. Sandeep Mehta 9 9
Capt. Unmesh Abhyankar 9 9
Dr. Chitra Bhatnagar1 8 7
Ms. Komal Majmudar2 1 1
1Ceased w.e.f March 30, 2021 2Appointed w.e.f March 30, 2021
In compliance with the Companies Act, 2013 read with rules made thereunder, the option to participate in the Meeting through video
conferencing was made available for Directors.

5. 5
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (1)
Disclosure in board of directors report explanatory [Text Block]
DIRECTORS' REPORT
Dear Shareholders,
Your Directors are pleased to present the 16th Annual Report along with the audited financial statements of your Company for the financial
year ended on 31st March, 2021.
Financial Highlights:
The audited financial statements of the Company as on 31st March, 2021 are prepared in accordance with the relevant applicable Ind AS and
provisions of the Companies Act, 2013 (“Act”).
The summarized financial highlight is depicted below:
(Rs. in Lakhs)
Particulars 2020-21 2019-20
Revenue from Operations 65,548.53 73,819.67
Other Income 15,261.48 7,383.92
Total Income 80,810.01 81,203.59
Operating Expenses 50,401.34 48,796.75
Employee Benefits Expense 3,150.27 2,428.60
Depreciation and Amortization Expense 6,899.78 5,734.55
Finance Costs 3,676.89 5,837.79
Other expenses 2,958.80 2,708.84
Total Expense 67,087.71 65,506.53
Profit Before Tax 13,722.30 15,697.06
Tax Expense 2,655.91 3,702.98
Profit for the year 11,066.39 11,994.08
Other Comprehensive Income for the year (2,044.67) 6.96
Total Comprehensive Income for the year 9,021.72 12,001.04
There are no material changes and commitments affecting the financial position of the Company between the end of the financial year and
the date of this report.

6. 6
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Operational Performance:
The Company operates logistics parks at Patli, Kishangarh, Kila-Raipur, Kanech and Malur. The Company also operates CFS / EXIM yards
at Mundra, Hazira and Kattupalli. The Company will be adding more facilities during the coming fiscal. The Company also extends trucking
solutions, first / last mile transport and domestic movements.
The Company now operates:
5 logistics parks,
3 CFS/Exim Yard
15 Depots in AALL with a capacity of 0.925 MMT
61 rakes – 42 Container, 10 GPWIS, 7 Grain, 2 Auto.
The Company has slated to commence operation at Katihar Silo with 50,000 MT capacity another 3 Grain Silo Projects under construction
which will augment the capacity from 0.925 MMT to 1.075 MMT
The Company has planned to add 15 new GPWIS rakes to take total GPWIS rake count to 25 Nos, one logistics park at Nagpur &
warehouses at Patli, Mundra, Nagpur, Taloja in FY22.
The Company is also in the process of increase its warehousing capacity and entered into strategic partnership with Flipkart for establishing
5.34 lac sqft warehouse in Mumbai.
Leveraging our product portfolio combined with expertise of operating rail, warehouse, logistic parks, and silos and taking advantage of the
aligned infrastructure built over past two decades, focused on providing the best solutions to our customers, Adani Logistics is positioning as
the most preferred integrated end to end logistics solution provider across the country.
COVID 19:
The Group’s management has made assessment of likely impact from the COVID-19 pandemic on business and financial risks based on
internal and external sources. The Group has also considered the possible effects of COVID-19 on the carrying amounts of its financial and
non-financial assets and debt covenants using reasonably available information, estimates and judgments and has determined that none of
these balances require a material adjustment to their carrying values. Further, The management does not see any medium to long term risks in
the ability of the group to meet its liabilities as and when they fall due.
Dividend:
With a view to conserve the resources of the Company, the Directors have not recommended any dividend for the financial year under
review. In view of the same, the directors do not propose to carry amount to reserves.
Fixed Deposits:
During the year under review, your Company has not accepted any fixed deposits within the meaning of Section 73 of the Act read with rules
made thereunder.
Particulars of Loans, Guarantee or Investment:
The provisions of Section 186 of the Act with respect to a loan, guarantee or security or investmentis not applicable to the Company as the
Company is engaged in providing infrastructural facilities and is exempted under Section 186 of the Act. The details of investment made
during the year under review are disclosed in the financial statements.
Subsidiaries, Joint Venture and Associate Companies:
Your Company has 36 (direct and indirect) subsidiaries/JVs as on 31st March, 2021. During the year, the following changes have taken place
in subsidiary Companies:
Subsidiary Companies formed/acquired:
Adani Logistics International Pte. Ltd.
Shankheshwar Buildwell Pvt. Ltd.
Sulochana Pedestal Pvt. Ltd.
NRC Ltd.
During the year under review, your Company has divested/sold 5,01,10,000 equity shares of Rs. 10/- each held in Dhamra Infrastructure
Private Limited to The Dhamra Port Company Limited and its nominees at a total consideration of INR 75,16,50,000 (Rupees Seventy Five
Crores Sixteen Lakhs Fifty Thousand only) and accordingly ceased to be Holding Company of Dhamra Infrastructure Private Limited w.e.f
March 22, 2021.
During the year under review, the Company has divested/sold entire Equity Stake of 4,34,42,879 Equity shares of Rs. 10/- each of Snowman
Logistics Limited and accordingly ceased to be Associate Company of Snowman Logistics Limited.
Your Company has entered in to share purchase agreement with Shankheshwar Buildwell Private Limited and acquired upto 100% equity
stake i.e. 10,000 equity shares (“Equity”) having face value of Rs. 10/- each from Adani Properties Private Limited (“Equity Seller”) at a
total consideration of Rs. 81,53,951/- (Rupee Eighty-One Lakh Fifty Three Thousand Nine Hundred Fifty One Only) and 10,00,00,000
compulsorily convertible preference shares (“CCPS”) having face value of Rs. 10/- each from Adani Power Limited (“CCPS Seller”) at a
total consideration of Rs. 815,39,51,458/- (Rupees Eight Hundred Fifteen Crore Thirty Nine Lakh Fifty One Thousand Four Hundred Fifty

7. 7
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Eight Only) and accordingly became Holding Company of Shankheshwar Buildwell Private Limited w.e.f March 30, 2020.
Your Company has entered in to share purchase agreement with Sulochna Pedestal Private Limited and acquired upto 100% equity stake i.e.
10,00,000 equity shares (“Equity”) having face value of Rs. 10/- each from Adani Properties Private Limited (“Equity Seller”) at a total
consideration of Rs. 3,53,80,668/- (Rupees Three Crore Fifty-Three Lakh Eighty Thousand Six Hundred Sixty-Eight Only) and 4,00,00,000
compulsorily convertible preference shares (“CCPS”) having face value of Rs. 100/- each from Adani Power Limited (“CCPS Seller”) at a
total consideration of Rs. 14,15,22,67,332/- (Rupees Fourteen Hundred Fifteen Crore Twenty-Two Lakh Sixty-Seven Thousand Three
Hundred Thirty-Two Only) and accordingly became Holding Company of Sulochna Pedestal Private Limited w.e.f March 31, 2021.
Pursuant to the provisions of Section 129, 134 and 136 of the Companies Act, 2013 read with rules made thereunder, the Company has
prepared a separate statement containing the silent features of financial statements of subsidiaries in form AOC-1 forms part of this Annual
Report.
The annual financial statements and related detailed information of the subsidiary companies shall be made available to the shareholders of
the Holding and Subsidiary Companies seeking such information on all working days during business hours. The financial statements of the
subsidiary companies shall also be kept for inspection by any shareholder/s during working hours at the Company’s registered office and that
of the respective subsidiary companies concerned.
Directors and Key Managerial Personnel:
Capt. Sandeep Mehta was re-appointed as Managing Director w.e.f 20.03.2021 for a period of three years and resigned as Managing Director
w.e.f May 3, 2021.
Dr. Chitra Bhatnagar ceased to be Independent Director w.e.f March 30, 2021 upon completion of her second term as Independent Director.
Mr. Vikram Jaisinghani was appointed as Managing Director of the Company w.e.f May 5, 2021 and Ms. Komal Majmudar was appointed as
Independent Director w.e.f March 23, 2021 for a period of five years.
Pursuant to the requirements of the Companies Act, 2013 and Articles of Association of the Company, Capt. Unmesh Abhayankar (DIN:
03040812) is liable to retire by rotation and being eligible offer himself for re-appointment. The Board recommends his appointment as
Director of the Company retiring by rotation.
The Company has received declaration from Ms. Komal Majmudar, Independent Director of the Company confirming that she meets the
criteria of independence as provided in Section 149(6) of the Companies Act, 2013 and there has been no change in the circumstances which
may affect her status as independent director during the year.
In terms of the provisions of Section 203 of the Act, Mr. Vikram Jaisinghani, Managing Director, Mr. Piyush Gandhi, Chief Financial Officer
and Mr. Yogesh Dalal, Company Secretary are the Key Managerial Personnel of the Company.
Directors’ Responsibility Statement:
Pursuant to Section 134(5) of the Act, the Board of Directors, to the best of their knowledge and ability, state the following:
that in the preparation of the annual financial statements, the applicable accounting standards have been followed and there are no material
departures;;
that such accounting policies have been selected and applied consistently and judgements and estimates have been made that are reasonable
and prudent so as to give a true and fair view of the state of affairs of the Company as at March 31, 2021 and of the profit of the Company for
the year ended on that date;
that proper and sufficient care has been taken for the 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 fraud and other irregularities;
that the annual financial statements have been prepared on a going concern basis;
that proper internal financial controls were in place and that the financial control are adequate and operating effectively;
that proper systems to ensure compliance with the provisions of all applicable laws were in place and were adequate and operating
effectively.
Number of Board Meetings:
During the year under review, the Board met nine times on 4th May, 2020, 25th June, 2020, 1st August, 2020, 30th September, 2020, 31st
October, 2020, 20th November, 2020, 2th February, 2021, 22nd March, 2021 and 30th March, 2021. The maximum time gap between any
two meetings is not more than 120 days.

8. 8
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
The details of attendance of Directors at the Board Meetings held during the year under review are as under:
Name of Directors Meetings Attended
Held
Capt. Sandeep Mehta 9 9
Capt. Unmesh Abhyankar 9 9
Dr. Chitra Bhatnagar1 8 7
Ms. Komal Majmudar2 1 1
1Ceased w.e.f March 30, 2021 2Appointed w.e.f March 30, 2021
In compliance with the Companies Act, 2013 read with rules made thereunder, the option to participate in the Meeting through video
conferencing was made available for Directors.
Board Evaluation:
The Board adopted a formal mechanism for evaluating its performance and as well as that of its Committees and individual Directors,
including the Chairman of the Board. The exercise was carried out through a structured evaluation process covering various aspects of the
Boards functioning such as composition of the Board & Committees, experience & competencies, performance of specific duties &
obligations, contribution at the meetings and otherwise, independent judgment, governance issues etc.
Internal financial control systems and their adequacy:
Your Company has an internal control system, commensurate with the size, scale and complexity of its operations. The internal audit
department monitors and evaluates the efficacy and adequacy of internal control system in the Company, its compliance with operating
systems, accounting procedures and policies of the Company.
Secretarial Standards:
The Company complies with all applicable Secretarial Standards.
Risk Management:
Your Company has a formal risk assessment and management system which identifies risk areas, evaluates their consequences, initiates risk
mitigation strategies and implements corrective actions where required.
Corporate Social Responsibility (CSR) Committee:
The present members of the CSR Committee are Mr. Vikram Jaisinghani, Capt. Unmesh Abhyankar and Ms. Komal Majmudar.
The Company has identified Education, Community Health, Sustainable Livelihood and Community Infrastructure as the core sectors for
CSR. The role and functions of the CSR Committee are in conformity with the requirements of Section 135 of the Act read with rules made
thereunder. The Annual Report on CSR activities is annexed, which forms part of this report.
During the year under review, the Committee met two times on 4th May, 2020 and 1st August, 2020.
The details of attendance of the members at the Committee meeting during the year are as under:
Name of Members Meetings
Held Attended
Capt. Sandeep Mehta 2 2

9. 9
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Capt. Unmesh Abhyankar 2 2
Dr. Chitra Bhatnagar 2 2
Ms. Komal Majmudar1 0 0
1Appointed w.e.f March 30, 2021.
Vigil Mechanism/Whistle Blower Policy:
The Company has formulated a Whistle Blower Policy to establish a vigil mechanism for its directors and employees to report the concerns
about unethical behaviour, actual or suspected fraud or violation of the policy.
Prevention of Sexual Harassment at Workplace:
As per the requirement, the Sexual Harassment of Women at Workplace (Prevention, Prohibition & Redressal) Act 2013, read with rules
made thereunder an Internal Complaints Committee is responsible for redressal of complaints related to sexual harassment. During the year
under review there was no complaints pertaining to sexual harassment.
Extract of Annual Return:
The details forming part of the extract of the Annual Return in Form MGT-9 is annexed, which forms part of this Report.
Related Party Transactions:
All the related party transactions entered into during the financial year were on an arm’s length basis and were in the ordinary course of
business. Your Company had not entered into any transactions with related parties which could be considered material in terms of Section
188 of the Act. Accordingly, the disclosure of related party transactions as required under Section 134(3)(h) of the Act in Form AOC-2 is not
applicable. Suitable disclosure as required by the Indian Accounting Standard (Ind AS 24) has been made in the notes to the Financial
Statements.
Significant and material orders passed by the regulators or courts or tribunals impacting the going concern status of the Company:
There are no significant and material orders passed by the Regulators or Courts or Tribunals which would impact the going concern status
and the Company’s future operations.
Insurance:
The Company has taken appropriate insurance for all assets against foreseeable perils.
Auditors & Auditors’ Report:
Pursuant to the provisions of Section 139 of the Act read with rules made thereunder, as amended from time to time, M/s. Deloitte Haskins &
Sells LLP, Chartered Accountants (Firm Registration No. 117366W/W-100018), were appointed as Statutory Auditors of the Company to
hold office till the conclusion of the Annual General Meeting (AGM) of the Company to be held in the calendar year 2022. They have
confirmed that they are not disqualified from continuing as Statutory Auditors of the Company for financial year 2021-22.
Notes to the financial statements referred in the Auditors Report are self-explanatory and therefore do not call for any comments under
Section 134 of the Companies Act, 2013.
Secretarial Audit Report:
Pursuant to the provisions of Section 204 of the Companies Act, 2013 read with rules made thereunder, the Company had appointed M/s. P.
Parikh & Associates, Practicing Company Secretary to undertake the Secretarial Audit of the Company. The Secretarial Audit Report for
financial year 2020-21 is annexed, which forms part of this report. There are no qualifications, reservation or adverse remarks given by
Secretarial Auditors of the Company.
Cost Audit Report:
Pursuant to the provisions of Section 148 read with rules made thereunder, The Company had appointed M/s. K. V. Melwani & Associates,
Cost Accountants (Firm Reg. No. 100497) as Cost Auditor to conduct audit of the Cost Records of the Company for the financial year
2021-22.
The Company has maintained the cost accounts and records in accordance with Section 148 of the Companies Act, 2018 and Rule 8 of the
Companies (Accounts) Rules, 2014.

10. 10
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Particulars of Employees:
The particulars of employees as stipulated under Section 197 of the Companies Act, 2013 read with rule 5(2) of the Companies (Appointment
and Remuneration of Managerial Personnel) Rules, 2014, as amended from time to time is annexed, which forms part of this report.
Conservation of Energy, Technology Absorption, Foreign Exchange Earning and Outgo:
The information on conservation of energy, technology absorption and foreign exchange earnings and outgo stipulated under Section 134(3)
(m) of the Companies Act, 2013 read with rule 8 of The Companies (Accounts) Rules, 2014, as amended from time to time is annexed, which
forms part of this Report.
Acknowledgement:
Your Directors are highly grateful for all the guidance, support and assistance received from the Central & State Government authorities,
Financial Institutions and Banks. Your Directors thank all members, esteemed customers, suppliers and business associates for their faith,
trust and confidence reposed in the Company.
Your Directors wish to place on record their sincere appreciation for the dedicated efforts and consistent contribution made by the employees
at all levels, to ensure that the Company continues to grow and excel.
For and on behalf of the Board of Directors
Place: Ahmedabad Vikram Jaisinghani
Date: May 3, 2021 (Chairman)
DIN: 00286606
ANNEXURE TO DIRECTOR’S REPORT
FORM NO. MGT-9
EXTRACT OF ANNUAL RETURN
as on the Financial Year ended on 31st March, 2021
[Pursuant to Section 92(3) of the Companies Act, 2013, and Rule 12(1) of the
Companies (Management and Administration) Rules, 2014]

11. 11
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Registration and other details:
CIN : U63090GJ2005PLC046419
Registration Date : July 13, 2005
Name of the Company : Adani Logistics Ltd.
Category / Sub-Category of the Company : Company limited by share
Address of the Registered office and contact
details
:
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle, S. G.
Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
Whether listed company : No
Name, Address and Contact details of
Registrar and Transfer Agent, if any
:
Link In time India Private Limited
C-101, 247 Park, L.B.S. Marg, Vikhroli (West)Mumbai, Maharashtra-400083
Principal business activities of the company:
All the business activities contributing 10 % or more of the total turnover of the company shall be stated:
Name and description of main Products/Services NIC Code of the Product/ service % to total turnover of the company
Container Rail Transportation 4912 67%
Road Transportation 4923 10%
Cargo Handling Services 5224 19%
Storage and Warehousing 5210 4%
Total 100%
Particulars of holding, subsidiary and associate companies:
SN Name and address of the Company CIN/GLN
Holding/
Subsidiary/
Associate
% of
shares
held
Sec-tion
1
Adani Ports and Special Economic Zone Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
L63090GJ1998PLC034182 Holding 100 2(46)
2
Blue Star Realtors Pvt. Ltd.
605, 6th Floor, Hallmark Business Plaza, Opp. Guru Nanak
Hospital, Bandra (East) Mumbai -400051.
U45200MH1990PTC055968 Subsidiary 100 2(87)

12. 12
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
3
Adani NYK Auto Logistics Solutions Pvt. Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U60221GJ2018PTC104101 Subsidiary 51 2(87)
4
Dermot Infracon Pvt. Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U45500GJ2016PTC094337 Subsidiary 100 2(87)
5
Adani Agri Logistics Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63090GJ2005PLC045356 Subsidiary 100 2(87)
6
Adani Agri Logistics (Samastipur) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63090GJ2018PLC103908 Subsidiary 100 2(87)
7
Adani Agri Logistics (Darbhanga) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63090GJ2018PLC104685 Subsidiary 100 2(87)
8
Adani Agri Logistics (Dahod) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U74999GJ2018PLC103504 Subsidiary 100 2(87)
9
Adani Agri Logistics (MP) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U74120GJ2014PLC079278
Step down
Subsidiary
100 2(87)
10
Adani Agri Logistics (Dewas) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63090GJ2014PLC079629
Step down
Subsidiary
100 2(87)
11
Adani Agri Logistics (Harda) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63023GJ2014PLC079601
Step down
Subsidiary
100 2(87)
12
Adani Agri Logistics (Hoshangabad) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63000GJ2014PLC079611
Step down
Subsidiary
100 2(87)
13
Adani Agri Logistics (Satna) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63000GJ2014PLC079612
Step down
Subsidiary
100 2(87)
14
Adani Agri Logistics (Ujjain) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63000GJ2014PLC079619
Step down
Subsidiary
100 2(87)
15
Adani Agri Logistics (Panipat) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63030GJ2017PLC095073
Step down
Subsidiary
100 2(87)
16
Adani Agri Logistics (Kannauj) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63030GJ2017PLC095059
Step down
Subsidiary
100 2(87)

13. 13
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
17
Adani Agri Logistics (Katihar) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63090GJ2016PLC086566
Step down
Subsidiary
100 2(87)
18
Adani Agri Logistics (Kotkapura) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63090GJ2016PLC086571
Step down
Subsidiary
100 2(87)
19
Adani Agri Logistics (Mansa) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63030GJ2017PLC095203
Step down
Subsidiary
100 2(87)
20
Adani Agri Logistics (Bathinda) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63030GJ2017PLC095224
Step down
Subsidiary
100 2(87)
21
Adani Agri Logistics (Moga) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63030GJ2017PLC095190
Step down
Subsidiary
100 2(87)
22
Adani Agri Logistics (Barnala) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63090GJ2017PLC095187
Step down
Subsidiary
100 2(87)
23
Adani Agri Logistics (Nakodar) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63030GJ2017PLC095202
Step down
Subsidiary
100 2(87)
24
Adani Agri Logistics (Raman) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63030GJ2017PLC095188
Step down
Subsidiary
100 2(87)
25
Adani Agri Logistics (Dhamora) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U74999GJ2018PLC103574
Step down
Subsidiary
100 2(87)
26
Adani Agri Logistics (Borivali) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63030GJ2018PLC103573
Step down
Subsidiary
100 2(87)
27
Adani Logistics Services Pvt. Ltd.
Adani House, 56 Shrimali Society, Nr. Mithakhali Six Roads,
Navrangpura, Ahmedabad-380009
U60210DL2006PTC182784 Subsidiary 98.29 2(87)
28
Adani Forwarding Agent Pvt. Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U74999DL2010PTC208219
Step down
Subsidiary
98.29 2(87)
29
Adani Cargo Logistics Pvt. Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U60300GJ2013PTC113349
Step down
Subsidiary
98.29 2(87)
30
Adani Logistics Infrastructure Pvt. Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U70102GJ2015PTC113459
Step down
Subsidiary
98.29 2(87)

14. 14
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
31
Adani Noble Pvt. Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U45201DL2007PTC202302
Step down
Subsidiary
98.29 2(87)
32
Shankheshwar Buildwell Pvt. Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U45201GJ2008PTC052844 Subsidiary 100 2(87)
33
Sulochana Pedestal Pvt. Ltd.
A/202,Parshav Apartment Opp Madhuvan Avenue, Nr Vasna
Bus Stand, Vasna Ahmedabad 380007
U45500GJ2016PTC094340 Subsidiary 100 2(87)
34
NRC Ltd.
67, Ground Floor, 75, Surajmal Building Nakhoda Street,
Pydhonie, Mandvi, Mumbai MH 400003
L17120MH1946PLC005227 Subsidiary 100 2(87)
35
Adani Total Private Limited
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U11201GJ2016PTC091695
Joint
Venture
50 2(6)
36
Adani Logistics International Pte Ltd
80 Raffles Place, #33-20, Uob Plaza, Singapore 048624
Foreign Company Subsidiary 100 2(87)
IV.
Share holding
pattern (equity
share capital
breakup as
percentage of
total equity as
on 31st March,
2021).
i)
Category-wise
Share Holding
No of Shares
held at the
beginning of
the year
No. of Shares
held at the end
of the year
Category of
Shareholders
Demat Physical Total
% of
total
Shares
Demat Physical Total
% of
total
Shares
%
Change
during
the
year
A. Promoter
1 Indian
a) Individuals/HUF -- -- -- -- -- -- -- -- --
b)
Central
government
-- -- -- -- -- -- -- -- --

15. 15
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
c) State
Government(s)
-- -- -- -- -- -- -- -- --
d)
Bodies
Corporate * 655,000,000.00
--
655,000,000.00
100%
655,000,000.00
--
655,000,000.00
100% Nil
e) Banks / FI -- -- -- -- -- -- -- -- --
f) Any Others -- -- -- -- -- -- -- -- --
Sub Total(A)(1) 655000000 --
655,000,000.00
100%
655,000,000.00
--
655,000,000.00
100% Nil
2 Foreign
a) NRIs-Individuals -- -- -- -- -- -- -- -- --
b) Other-Individuals -- -- -- -- -- -- -- -- --
c)
Bodies
Corporate
-- -- -- -- -- -- -- -- --
d) Banks/FI -- -- -- -- -- -- -- -- --
e) Any Other -- -- -- -- -- -- -- -- --
Sub Total(A)(2) -- -- -- -- -- -- -- -- --
Total
Shareholding of
Promoter and
Promoter Group
(A)=
(A)(1)+(A)(2)
655000000 --
655,000,000.00
100%
655,000,000.00
--
655,000,000.00
100% Nil
B.
Public
shareholding
1 Institutions
a)
Mutual Funds/
UTI
-- -- -- -- -- -- -- -- --
b) Banks/FI -- -- -- -- -- -- -- -- --
c) Central Govt. -- -- -- -- -- -- -- -- --
d) State Govt. -- -- -- -- -- -- -- -- --
Venture Capital

16. 16
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
e) Funds -- -- -- -- -- -- -- -- --
f)
Insurance
Companies
-- -- -- -- -- -- -- -- --
g) FII -- -- -- -- -- -- -- -- --
h)
Foreign Venture
Capital Funds
-- -- -- -- -- -- -- -- --
i) Any Other -- -- -- -- -- -- -- -- --
Sub-Total (B)(1)
2 Non-institutions
a)
Bodies
Corporate
-- -- -- -- -- -- -- -- --
I Indian -- -- -- -- -- -- -- -- --
Ii Overseas -- -- -- -- -- -- -- -- --
b) Individuals -- -- -- -- -- -- -- -- --
I
Individuals
shareholders
holding nominal
share capital up
to ? 1 lakh
-- -- -- -- -- -- -- -- --
Ii
Individual
shareholders
holding nominal
share capital in
excess of ? 1
lakh.
-- -- -- -- -- -- -- -- --
c) Other (specify) -- -- -- -- -- -- -- -- --
Sub-Total (B)(2) -- -- -- -- -- -- -- --
Total Public
Shareholding
(B)=
(B)(1)+(B)(2)
-- -- -- -- -- -- -- -- --
C.
Shares held by
Custodians for
GDRs & ADRs
-- -- -- -- -- -- -- -- --

17. 17
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
GRAND TOTAL
(A)+(B)+(C)
655000000 --
655,000,000.00
100%
655,000,000.00
--
655,000,000.00
100% Nil
* Shares held by APSEZL including six nominees
ii) Shareholding of Promoter
Sr No
Shareholder’s
Name
Shareholding at the
beginning of the year
Shareholding at
the end of the year
% Change in
shareholding during
the year
No. of
Shares
% of total shares
of the company
% shares pledged/
encumbered to total
shares
No. of Shares
% of total shares of the
company
% shares pledged /
encumbered to total
shares
1 Adani Ports And Special Economic Zone Ltd* 65,50,00,000 100% - 65,50,00,000 100% - Nil
* Shares held by APSEZL including six nominees
iii) Change in Promoters’ Shareholding
Shareholder's
Name
Shareholding at the beginning of the
year
Cumulative Shareholding during the
year
No. of Shares % of total shares of the Company No. of Shares
% of total shares of the
Company
At the beginning of the year No change
during the year
Date wise Increase / Decrease in Promoters Shareholding during the year specifying the reasons for
increase/ decrease (e.g. allotment / transfer/ bonus/ sweat equity etc):
At the end of the year
iv)Shareholding Pattern of top ten Shareholders (other than Directors, Promoters and Holders of GDRs and ADRs):
For each of the Top 10
Shareholder
Shareholding at the beginning of
the year
Shareholding at the end of
the year
No. of Shares % of total shares of the Company No. of Shares
% of total shares of the
Company
At the beginning of the year
Nil

18. 18
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Date wise Increase / Decrease in Promoters Shareholding during the year specifying the reasons for increase / decrease
(e.g. allotment / transfer / bonus/ sweat equity etc):
At the end of the year
v) Shareholding of Directors and Key Managerial Personnel
For each of the Directors and
KMP
Shareholding at the beginning of
the year
Shareholding at the end of
the year
No. of Shares % of total shares of the Company No. of Shares
% of total shares of the
Company
At the beginning of the year
Nil
Date wise Increase / Decrease in Promoters Shareholding during the year specifying the reasons for increase / decrease
(e.g. allotment / transfer / bonus/ sweat equity etc):
At the end of the year
Indebtedness:
Indebtedness of the Company including interest outstanding/accrued but not due for payment:
(Rs. In Lakhs)
Secured Loans
excluding deposits
Unsecured
Loans
Deposits
Total
Indebtedness
Indebtedness at the beginning of the financial year
i) Principal Amount - 36,032.36 - 36,032.36
ii) Interest due but not paid - - - -
iii) Interest accrued but not due - 4,078.54 - 4,078.54
Total (i+ii+iii) - 40,110.90 - 40,110.90
Change in Indebtedness during the financial year
Addition - 22,175.98 - 22,175.98
Reduction - 62,286.88 - 62,286.88

19. 19
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Exchange Differences - - - -
Net Change - (40,110.90) - (40,110.90)
Indebtedness at the
end of the financial year
i) Principal Amount - - - -
ii) Interest due but not paid - - - -
iii) Interest accrued but not due - - - -
Total (i+ii+iii) - - - -
Remuneration of directors and key managerial personnel:
Remuneration to Managing Director, Whole-time Directors and/or Manager:
Sr No Particulars of Remuneration
Managing
Director*
Total
1 Gross salary
Salary as per provisions contained in section 17(1) of the
Income-tax Act, 1961
- -
Value of perquisites u/s 17(2) Income-tax Act, 1961 - -
Profits in lieu of salary under section 17(3) Income-tax Act, 1961 - -
2 Stock Option - -
3 Sweat Equity - -
4 Commission
as % of profit - -
others, specify - -
5
Others, (P.F. contribution of
employee)
- -
Total (A) - -
Ceiling as per the Act - -

20. 20
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
*Not drawing any remuneration from the Company.
B. Remuneration to other Directors: (Rs. in Lakhs)
Sr No Particulars of Remuneration Dr. Chitra Bhatnagar Total Amount
1 Independent Directors
a) Fee for attending board, committee meetings 1.2 1.2
b) Commission - -
c) Others, please specify - -
Total (1) 1.2 1.2
2 Other Non-Executive Directors
a) Fee for attending board committee meetings - -
b) Commission - -
c) Others, please specify - -
Total (2) - -
Total (B)= (1+2) 1.2 1.2
C. Remuneration to key managerial personnel other than MD/manager/WTD (Rs. in Lakhs)
Sr
No
Particulars of Remuneration Mr. Piyush Gandhi Mr. Yogesh Dalal
Total
Amount
(Chief Financial
Officer)
(Company
Secretary)1
1 Gross salary
a.
Salary as per provisions contained in section 17(1) of the
Income-tax Act, 1961
20.62 - 20.62
b. Value of perquisites u/s 17(2) Income-tax Act, 1961 1.85 - 1.85

21. 21
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
c. Profits in lieu of salary under section 17(3) Income-tax Act, 1961 - -
2 Stock Option - -
3 Sweat Equity - -
4 Commission - -
as % of profit - -
others, specify - -
5 Others, (P.F. contribution of employee) 1.86 - 1.86
Total (A) 24.33 - 24.33
1Mr. Yogesh Dalal is not drawing any Remuneration from the Company.
PENALTIES / PUNISHMENT/ COMPOUNDING OF OFFENCES:
Type
Section of the
Companies Act
Brief
Description
Details of penalty/ punishment/
compounding fees imposed
Authority
[RD / NCLT/
COURT]
Appeal made, if any
(give details)
Company
Penalty
None
Punishment
Compounding
Directors
Penalty
None
Punishment
Compounding
Other Officers in default

22. 22
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Penalty
None
Punishment
Compounding
ANNEXURE TO DIRECTORS’ REPORT
Form No. MR-3
SECRETARIAL AUDIT REPORT
FOR THE FINANCIAL YEAR ENDED 31.03.2021
[Pursuant to section 204(1) of the Companies Act, 2013 and ruleNo.9 of
the Companies (Appointment and Remuneration of Managerial Personnel Rules, 2014]
To,
The Members,
ADANI LOGISTICS LIMITED
CIN : U63090GJ2005PLC046419
AHMEDABAD.
We have conducted the secretarial audit of the compliance of applicable statutory provisions and the adherence to good corporate practices
by ADANI LOGISTICS LIMITED, (CIN No :U63090GJ2005PLC046419) (hereinafter called the company). Secretarial Audit was
conducted in a manner that provided us a reasonable basis for evaluating the corporate conducts/statutory compliances and expressing our
opinion thereon.
Based on our verification of books, papers, minute books, forms and returns filed and other records maintained by the Company and also the
information provided by the Company, its officers, agents and authorized representatives during the conduct of secretarial audit, we hereby
report that in our opinion, the Company has, during the audit period covering the financial year ended on 31st March, 2021, complied with
the statutory provisions listed hereunder and also that the Company has proper Board-processes and compliance-mechanism in place to the
extent, in the manner and subject to the reporting made hereinafter:
We have examined the books, papers, minute books, forms and returns filed and other records maintained by the Company for the financial
year ended on 31st March, 2021 according to the provisions of:
The Companies Act, 2013 (the Act) and the rules made thereunder;
The Securities Contracts (Regulation) Act, 1956 (‘SCRA’) and the rules made thereunder:
The Depositories Act, 1996 and the Regulations and Bye-laws framed thereunder;
Foreign Exchange Management Act, 1999 and the rules and regulations made thereunder to the extent of Foreign Direct Investment,
Overseas Direct Investment and External Commercial Borrowings;
The following Regulations and Guidelines prescribed under the Securities and Exchange Board of India Act, 1992 (‘SEBI Act’);
The Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011;
The Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015: Not applicable as the company is an unlisted
Company;
The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009 (upto November 10, 2018)
and Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018 (w.e.f. November 11, 2018):
Not applicable as the company is an unlisted Company;
Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014: Not applicable as the company is an unlisted
Company;
The Securities and Exchange Board of India (Issue and Listing of Debt Securities) Regulations, 2008: Not applicable as the company is an
unlisted Company;
The Securities and Exchange Board of India (Registrars to an Issue and Share Transfer Agents) Regulations, 1993 regarding the Companies

23. 23
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Act and dealing with client: Not applicable as the company is an unlisted Company;
The Securities and Exchange Board of India (Delisting of Equity Shares) Regulations, 2009: Not applicable as the company is an unlisted
Company;
The Securities and Exchange Board of India (Buyback of Securities) Regulations, 1998 (up to September 10, 2018) and The Securities and
Exchange Board of India (Buyback of Securities) Regulations 2018 (w.e.f. September 11, 2018) : Not applicable as the company is an
unlisted Company; and
The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015: Not applicable as the
company is an unlisted Company.
Laws specifically applicable to the industry to which the company belongs, as identified by the management, that is to say: -
The Indian Railway Act, 1989
The Punjab Shops and Establishment Act, 1958
The Contract Labour Regulation and Abolition Act, 1970
The Food Safety and Standards Act, 2006
The Customs Act,1962
The Central Excise Act, 1944
We have also examined compliance with the applicable clauses of the following:
Secretarial Standards issued by The Institute of Company Secretaries of India;
The Listing Agreement / SEBI (Listing Obligation & Disclosure Requirements) Regulations, 2015 entered into by the Company with Stock
Exchanges: Not applicable as the company is an unlisted Company.
During the period under review the Company has complied with the provisions of the Act, Rules, Regulations, Guidelines, Standards, etc.
mentioned above.
We further report that the Board of Directors of the Company is duly constituted with proper balance of Executive Directors, Non-Executive
Directors and Independent Directors.
Adequate notices were given to all directors to schedule the Board Meetings, agenda and detailed notes on agenda were sent at least seven
days in advance, and a system exists for seeking and obtaining further information and clarifications on the agenda items before the meeting
and for meaningful participation at the meeting.
All decisions at Board Meetings were carried out unanimously. As per records available in the said minutes there were no dissenting views
expressed by any directors during the meetings.
We further report that, there are adequate systems and processes in the company commensurate with the size and operations of the company
to monitor and ensure compliance with applicable laws, rules, regulations and guidelines.
We further report that,
During the year under review, the Company has divested/ sold entire Equity Stake of 5,01,10,000 Equity shares of Rs. 10/- each of M/s.
Dhamra Infrastructure Pvt Ltd.
During the year under review, the Company has divested/ sold entire Equity Stake of 4,34,42,879 Equity shares of Rs. 10/- each of M/s.
Snowman Logistics Limited.
During the year under review, the Company has acquired upto 100% equity stake i.e. 10,000 equity shares (“Equity”) having face value of
Rs. 10/- each from Adani Properties Private Limited (“Equity Seller”) at a total consideration of Rs. 81,53,951/- (Rupee Eighty-One Lakh
Fifty Three Thousand Nine Hundred Fifty One Only) and 10,00,00,000 compulsorily convertible preference shares (“CCPS”) having face
value of Rs. 10/- each from Adani Power Limited (“CCPS Seller”) at a total consideration of Rs. 815,39,51,458/- (Rupees Eight Hundred
Fifteen Crore Thirty Nine Lakh Fifty One Thousand Four Hundred Fifty Eight Only) of Shankheshwar Buildwell Private Limited w.e.f
March 30, 2020.
During the year under review, the Company has acquired upto 100% equity stake i.e. 10,00,000 equity shares (“Equity”) having face value of
Rs. 10/- each from Adani Properties Private Limited (“Equity Seller”) at a total consideration of Rs. 3,53,80,668/- (Rupees Three Crore
Fifty-Three Lakh Eighty Thousand Six Hundred Sixty-Eight Only) and 4,00,00,000 compulsorily convertible preference shares (“CCPS”)
having face value of Rs. 100/- each from Adani Power Limited (“CCPS Seller”) at a total consideration of Rs. 14,15,22,67,332/- (Rupees
Fourteen Hundred FifteenCrore Twenty-Two Lakh Sixty-Seven Thousand Three Hundred Thirty-Two Only) of Sulochna Pedestal Private
Limited w.e.f March 31, 2021.
Date: May 3, 2021
Place: Ahmedabad
For, P.PARIKH & ASSOCIATES
Proprietor
Parthiv Parikh
FCS No. 2692
C P No.: 19200
UDIN: F002692C000183488
This report is to be read with our letter of even date which is annexed as Annexure A and forms an integral part of this report.
Annexure A
To,
The Members,

24. 24
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
ADANI LOGISTICS LIMITED
CIN :U63090GJ2005PLC046419
AHMEDABAD
Our Secretarial Audit Report of even date is to be read along with this letter.
Management’s Responsibility
It is the responsibility of the management of the Company to maintain secretarial records, devise proper systems to ensure compliance with
the provisions of all applicable laws and regulations and to ensure that the systems are adequate and operate effectively.
Auditor’s Responsibility
Our responsibility is to express an opinion on these secretarial records, standards and procedures followed by the Company with respect to
secretarial compliances.
We believe that audit evidence and information obtain from the Company’s management is adequate and appropriate for us to provide a basis
for our opinion.
Wherever required, we have obtained the management representation about the compliance of laws, rules and regulations and happening of
events etc.
Disclaimer

25. 25
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
The Secretarial Audit Report is neither an assurance as to the future viability of the company nor of the efficacy or effectiveness with which
the management has conducted the affairs of the Company.
Date: May 3, 2021
Place: Ahmedabad
For, P.PARIKH & ASSOCIATES
Parthiv Parikh Proprietor
FCS No. 2692
C P No.: 19200
UDIN: F002692C000183488
ANNEXURE TO DIRECTORS’ REPORT
CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION AND FOREIGN EXCHANGE EARNINGS AND OUTGO
Information as required under Section 134(3)(m) of the Companies Act, 2013 read with Rule 8(3) of the Companies (Accounts) Rules, 2014
are set out as under:
Conservation of Energy:
Steps taken or impact on conservation of energy:
Apart from driving the mindset of Continuous Improvement to reduce wastage overall, the Company has not taken any specific project
related to energy conservation project during the year under review.
Steps taken by the company for utilizing alternate sources of energy:
Installation of 480 KWp solar plant has been completed with investment of Rs. 2.40 crore
Capital investment on energy conservation equipment:
PO has been awarded for replacing existing HPSV lights on HM tower with energy efficient LED lights. The total investment for the same is
Rs. 26.35 Lakh.
3 Nos of High Mast lighting tower has been installed with energy efficient LED lights. The total project cost is Rs.41.77 Lakh out of which
Rs.18.70 lakh is for LED lights.
Technology Absorption:
Efforts made towards technology absorption:
The Company has put together a comprehensive document “Technology Roadmap”, a core reference document, in the journey towards
‘Simplifying Logistics driven by Technology’ focusing on
Customer Excellence
Operations Excellence &
Financial Governance
Benefits derived like product improvement, cost reduction, product development or import substitution: Nil
In case of imported technology (imported during the last three years reckoned from the beginning of the financial year) : Nil
Expenditure incurred on Research and Development: Nil
Foreign Exchange Earnings and Outgo:
The particulars relating to foreign exchange earnings and outgo during the year under review are as under:
(Rs. in Lakhs)
Particulars 2020-21 2019-20
Foreign exchange earned 197.56 123.30
Foreign exchange outgo 169.24 35.74

26. 26
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
ANNEXURE TO DIRECTOR’S REPORT
Statement pursuant to Section 197(12) of the Companies Act, 2013 read with Rule 5(2) of the Companies (Appointment and Remuneration
of Managerial Personnel) Rules, 2014 forming part of the Directors’ Report for the year ended 31st March 2021.
A. Top ten employees in terms of remuneration as on 31st March, 2021. (Amt in Lakhs)
Name
Age
(yrs)
Designation
Gross
Remuneration
Qualification
Exp
(yrs)
Date of
joining
Previous Employment
Vikram
Jaisinghani
59 CEO 251.64
B. Tech,
MBA
21 06.09.2019 Alliance Tires Ltd
Anil Kishore
Singh
60 CEO-Inland Waterways 140.14
Master in
Marine
36 24.12.2018 ABC & Sons Ltd
Houssam
Haddad
43 Head-Operations 126.52
B. Sc,
PGDBM
22 03.02.2014
Lattakia International
Container Terminal
Amit Malik 45 VP-(Solution Sales)-Sales 124.00 B.Sc., MBA 23 02.04.2018
A P Moller Maersk
Damco
Siddhartha Dey 52 Head-Projects-Logistics 85.00 B. Tech 41 06.12.2018
B P Construction &
Company
Jithendra
Nimmagadda
40 VP-Sales & Marketing 73.44
B. Tech,
PGDBM
13 01.10.2020
Rohit Vyas 37 Head - PMO & Strategy 59.52 BE, PGPM 14 20.04.2020 L&T Ltd
Satendra Kumar
Pathak
35 GM-Warehousing 53.60
B. Tech,
PGDBM
13 18.02.2019
Directship Fulfillment
Services
Private Limited
N Chandrakanth 46 AGM-Sales 46.15 B. Sc., MBA 21 09.06.2008
Continental
Warehousing Corp Ltd
Jitendra Anant
Barve
55
Head – Execution and
Railway Engineering
43.32 B. Tech 30 01.03.2019 City Corporation Ltd
B. Personnel who are in receipt of remuneration aggregating not less than Rs. 1,02,00,000 per annum and employed throughout the financial
year:
(Amount in Lakhs)
Sr
No
Name
Age
(yrs)
Designation
Gross
Remuneration
Qualification
Exp
(yrs)
Date of
joining
Previous Employment
1
Vikram
Jaisinghani
59 CEO 251.64
B. Tech,
MBA
21 06.09.2019 Alliance Tires Ltd
Anil Kishore CEO-Inland Master in

27. 27
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
2 Singh 60 Waterways 140.14 Marine 36 24.12.2018 ABC & Sons Ltd
3
Houssam
Haddad
43 Head-Operations 126.52
B. Sc,
PGDBM
22 03.02.2014
Lattakia International
Container Terminal
4 Amit Malik 45
VP-(Solution
Sales)-Sales
124.00 B.Sc., MBA 23 02.04.2018 A P Moller Maersk Damco
C. Personnel who are in receipt of remuneration aggregating not less than Rs. 8,50,000 per month and employed for part of the financial year:
(Amount in Lakhs)
Sr. No. Name
Age
(yrs)
Designation Gross Remuneration Qualification
Exp
(yrs)
Date of joining Previous Employment
Note:
Remuneration as above includes Salary, Contribution to Provident and other funds and other perquisites.
The nature of employment is full time in all the above cases.
None of the employees is related to each other.
No individual employee is holding equivalent to or more than 2% of the outstanding shares of the Company as on 31st March, 2021.
For Adani Logistics Limited
Vikram Jaisinghani
Chairman
DIN: 00286606
ANNUAL REPORT ON CSR ACTIVITES TO BE INCLUDED IN THE BOARD’S REPORT FOR FINANCIAL YEAR 2020-21.
1. Brief outline on CSR Policy of the Company.
The Company has framed Corporate Social Responsibility (CSR) Policy which encompasses its philosophy and guides its sustained efforts
for undertaking and supporting socially useful programs for the welfare & sustainable development of the society.
The Company carried out/get implemented its CSR activities/projects through Adani Foundation. The Company has identified Education,
Community Health, Sustainable Livelihood and Community Infrastructure as the core sectors for CSR activities.
2.Composition of CSR Committee:
Sr.
No.
Name of
Director
Designation / Nature
of Directorship
Number of meetings of CSR
Committee held during the year
Number of meetings of CSR Committee
attended during the year
1
Capt. Sandeep
Mehta1
Chairman 2 2
2
Mr. Vikram
Jaisinghani2
Chairman - -
3
Capt. Unmesh
Abhayankar
Member 2 2
4
Dr. Chitra
Bhatnagar3
Member 2 2

28. 28
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
5
Mrs. Komal
Majmudar2
Member - -
1Ceased w.e.f 03.05.2021 2Inducted as member w.e.f 03.05.2021
3Ceased w.e.f 30.03.2021
3.
Provide the web-link where Composition of CSR Committee, CSR Policy and CSR projects approved by the Board are
disclosed on the website of the Company.
:
NA
4.
Provide the details of Impact assessment of CSR projects carried out in Pursuance of Sub-rule (3) of rule 8 of the
Companies (Corporate Social Responsibility Policy) Rules, 2014, if applicable (attach the report).
:
NA
5.
Details of the amount available for set off in pursuance of sub-rule (3) of rule 7 of the Companies (Corporate Social
Responsibility Policy) Rules, 2014 and amount required for set off for the Financial year, if any.
:
NA
Sr.
No.
Financial
Year
Amount available for set-off from preceding Financial
years (in Rs.)
Amount required to be set off for the Financial year,
if any (in Rs.)
- - -
Total
6. Average net profit of the Company as per Section 135(5). : Rs. 75.63 Crore
7. (a) Two percent of average net profit of the Company as per Section 135(5). : Rs. 1.52 Crore
(b) Surplus arising out of the CSR projects or programmes or activities of the previous Financial years. : -
(c) Amount required to be set off for the Financial Year, if any. : -
(d) Total CSR obligation for the Financial year (7a+7b-7c). : Rs. 1.52 Crore
8. (a) CSR amount spent or unspent for the Financial year:
Total Amount Spent for the Financial
Year (in Rs.)
Amount Unspent (in Rs.)
Total Amount transferred to Unspent
CSR Account as per Section 135(6)
Amount transferred to any fund specified under
Schedule VII as per second proviso to Section 135(5).
Amount Date of transfer
Name of
the Fund
Amount
Date of
Transfer
Rs. 1.52 Crore - - - - -

29. 29
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
(b) Details of CSR amount spent against ongoing projects for the Financial Year:
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Sr.
No.
Name
of the
Project
Item from
the list of
activities
in
Schedule
VII to the
Act.
Local
area
(Yes
/No)
Location
of
the
Project
Project
duration
Amount
allocated
for the
project
(in Rs.)
Amount
spent in
the
current
financial
year (Rs
in lakhs)
Amount
transferred
to Unspent
CSR
Account for
the project
as per
Section
135(6) (in
Rs.)
Mode of
Implementation
Direct
(Yes
/No)
Mode of
Implementation Through
Implementing Agency.
State Dist Name
CSR
Reg.
number:
1 - - - - - - - - - -
(c) Details of CSR amount spent against other than ongoing projects for the Financial year:
(1) (2) (3) (4) (5) (6) (7) (8)
Sr
No
Name of
project
Item from the list of
activities in schedule
VII to the Act.
Local area
(Yes/No)
Location
of the
project
Amount spent for
the project (Amt Rs.
In Crore)
Mode of
implementation
Direct
(Yes/No)
Mode of
implementation
Through
implementing
agency.
State District Name
CSR
registration
number
1
Promoting
Health Care
to counter
COVID
emergency
(ii) No
Across
India
1.52 Yes
Adani Foundation
CSR00000265
TOTAL 1.52
(d) Amount spent in Administrative Overheads : -
(e) Amount spent on Impact Assessment, if applicable : -

30. 30
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
(f) Total amount spent for the Financial (8b + 8c + 8d + 8e) : Rs. 1.52 Crore
(g) Excess amount for set off, if any
Sr.
No.
Particular
Amount
(Rs. In Crore)
(i) Two percent of average net profit of the Company as per Section 135(5) 1.52
(ii) Total amount spent for the financial Year 1.52
(iii) Excess amount spent for the financial year [(ii)-(i)] -
(iv)
Surplus arising out of the CSR projects or programmes or activities of the previous financial years, if
any
-
(v) Amount available for set off in succeeding financial years [(iii) – (iv)] -
9.(a) Details of Unspent CSR amount for the preceding three financial years:
Sr. No.
Preceding
Financial
Year
Amount transferred to
Unspent CSR Account
under Section 135(6)
(in Rs.)
Amount spent in
the reporting
Financial Year
(in Rs.)
Amount transferred to any fund
specified under Schedule VII as per
Section 135(6), if any.
Amount remaining to
be spent in succeeding
financial years
(in Rs.)
Name
of the
Fund
Amount
(in Rs.)
Date of transfer
1 - - - - - - -
TOTAL
(b) Details of CSR amount spent in the financial year for ongoing projects of the preceding financial year(s):
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Sr.
No
Project
ID
Name
of the
project
Financial Year in
which the project
was commenced
Project
duration
Total amount
allocated for the
project (in Rs.)
Amount spent on the
project in the
reporting Financial
Year
(in Rs.)
Cumulative amount
spent at the end of
reporting Financial
Year
(in Rs.)
Status of
the
Project-
Completed
/ ongoing
1 - - - - - - - -
TOTAL

31. 31
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
10. In case of creation or acquisition of capital asset, furnish the details relating to the asset so created or acquired through CSR spent in the
Financial Year.
(asset-wise details)
Date of creation or acquisition of the capital asset(s) : -
Amount of CSR spent for creation or acquisition of capital asset. : -
Details of the entity or public authority or beneficiary under whose name such capital asset is registered, their address etc. : -
Provide details of the capital asset(s) created or acquired (including complete address and location of the capital asset). : -
11. Specify the reason(s), if the Company has failed to spend two per cent of the average net profits as per Section 135(5) : -
Overview
For over two decades now, the Adani Foundation has contributed to the holistic development of underprivileged communities. It has been
able to envelop people, planet and prosperity in the formulation and execution of its programs. Today, the Foundation’s reach covers 3.67
million people in 2,410 villages across 18 states in India by facilitating quality education, enabling the youth with income-generating skills,
supporting sustainable and alternative livelihood opportunities from agriculture & animal husbandry, promoting a healthy society and
supporting infrastructure development.
In March 2020, the outbreak of coronavirus marked the beginning of an unprecedented time in modern history. As India took decisive steps
to contain, test and treat COVID-19 in a proactive manner, the Adani Foundation aligned its foot soldiers to the need of the hour. As the
situation continues to evolve, its CSR activities are pivoting their everyday processes, building response mechanisms as well as helping to
build back a more resilient and inclusive society.
Adani Logistics Limitedhas spent Rs. 1.52 Crore in the year 2020-21 towards various CSR initiatives which have been implemented by
Adani Foundation. A detailed account of the CSR initiatives carried out on behalf of the company is provided below:
COVID19 Relief
The past year have brought with them unprecedented times in the form of a highly contagious pandemic – a global humanitarian crisis has
left us grappling with fear and uncertainties tied to the rampant spread of COVID-19. Supporting the heroes on the front line and
safeguarding citizens’ lives has become the prime agenda of governments at this turning point in world history. Indian governments too, are
taking decisive steps to contain, test and treat COVID-19, while urging 1.3 billion citizens to conform to a new reality. In line with these
efforts, the Adani Foundation has taken initiatives to guard the health and well-being for rural communities, provide relief material in towns
and cities, and contribute financial aid to central and state governments. In keeping with its parent company Adani Group’s vision of
nation-building, the Adani Foundation is anchoring several COVID-19 related relief efforts.
In these trying times, the Adani Foundation committed to immediate relief work, while working in line with the requirements of the
government, health agencies, district administration and most importantly, community members. It sanitized villages, provided ration and
food packet support as well as distributed face masks made by the Adani Foundation run self-help groups. That apart, the Foundation made
financial donations and donated 10,000 PPE kits to the Government of India. PPEs, N95 masks and 100 ventilators were provided to the
Ahmedabad Municipal Corporation.
Mr. Vikram Jaisinghani
(Managing Director & Chairman CSR Committee)

32. 32
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (2)
Description of state of companies affair
Financial Highlights: The audited financial statements of the Company as on 31st March, 2021 are prepared in accordance with the relevant
applicable Ind AS and provisions of the Companies Act, 2013 (“Act”). The summarized financial highlight is depicted below: (Rs. in Lakhs)
Particulars 2020-21 2019-20 Revenue from Operations 65,548.53 73,819.67 Other Income 15,261.48 7,383.92 Total Income 80,810.01
81,203.59 Operating Expenses 50,401.34 48,796.75 Employee Benefits Expense 3,150.27 2,428.60 Depreciation and Amortization Expense
6,899.78 5,734.55 Finance Costs 3,676.89 5,837.79 Other expenses 2,958.80 2,708.84 Total Expense 67,087.71 65,506.53 Profit Before Tax
13,722.30 15,697.06 Tax Expense 2,655.91 3,702.98 Profit for the year 11,066.39 11,994.08 Other Comprehensive Income for the year
(2,044.67) 6.96 Total Comprehensive Income for the year 9,021.72 12,001.04
Textual information (3)
Disclosures relating to amount recommended to be paid as dividend
Dividend: With a view to conserve the resources of the Company, the Directors have not recommended any dividend for the financial year
under review. In view of the same, the directors do not propose to carry amount to reserves.
Textual information (4)
Details regarding energy conservation
Conservation of Energy, Technology Absorption, Foreign Exchange Earning and Outgo: The information on conservation of energy,
technology absorption and foreign exchange earnings and outgo stipulated under Section 134(3) (m) of the Companies Act, 2013 read with
rule 8 of The Companies (Accounts) Rules, 2014, as amended from time to time is annexed, which forms part of this Report. A. Conservation
of Energy: i) Steps taken or impact on conservation of energy: Apart from driving the mindset of Continuous Improvement to reduce wastage
overall, the Company has not taken any specific project related to energy conservation project during the year under review. ii) Steps taken
by the company for utilizing alternate sources of energy: • Installation of 480 KWp solar plant has been completed with investment of Rs.
2.40 crore iii) Capital investment on energy conservation equipment: • PO has been awarded for replacing existing HPSV lights on HM
tower with energy efficient LED lights. The total investment for the same is Rs. 26.35 Lakh. • 3 Nos of High Mast lighting tower has been
installed with energy efficient LED lights. The total project cost is Rs.41.77 Lakh out of which Rs.18.70 lakh is for LED lights.
Textual information (5)
Details regarding technology absorption
Conservation of Energy, Technology Absorption, Foreign Exchange Earning and Outgo: The information on conservation of energy,
technology absorption and foreign exchange earnings and outgo stipulated under Section 134(3) (m) of the Companies Act, 2013 read with
rule 8 of The Companies (Accounts) Rules, 2014, as amended from time to time is annexed, which forms part of this Report. B. Technology
Absorption: i) Efforts made towards technology absorption: The Company has put together a comprehensive document “Technology
Roadmap”, a core reference document, in the journey towards ‘Simplifying Logistics driven by Technology’ focusing on • Customer
Excellence • Operations Excellence & • Financial Governance ii) Benefits derived like product improvement, cost reduction, product
development or import substitution: Nil iii) In case of imported technology (imported during the last three years reckoned from the beginning
of the financial year) : Nil iv) Expenditure incurred on Research and Development: Nil
Textual information (6)
Details regarding foreign exchange earnings and outgo
Conservation of Energy, Technology Absorption, Foreign Exchange Earning and Outgo: The information on conservation of energy,
technology absorption and foreign exchange earnings and outgo stipulated under Section 134(3) (m) of the Companies Act, 2013 read with
rule 8 of The Companies (Accounts) Rules, 2014, as amended from time to time is annexed, which forms part of this Report. i) Foreign
Exchange Earnings and Outgo: The particulars relating to foreign exchange earnings and outgo during the year under review are as under:
(Rs. in Lakhs) Particulars 2020-21 2019-20 Foreign exchange earned 197.56 123.30 Foreign exchange outgo 169.24 35.74

33. 33
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (7)
Disclosures in director’s responsibility statement
Directors’ Responsibility Statement: Pursuant to Section 134(5) of the Act, the Board of Directors, to the best of their knowledge and ability,
state the following: a. that in the preparation of the annual financial statements, the applicable accounting standards have been followed and
there are no material departures;; b. that such accounting policies have been selected and applied consistently and judgements and estimates
have been made that are reasonable and prudent so as to give a true and fair view of the state of affairs of the Company as at March 31, 2021
and of the profit of the Company for the year ended on that date; c. that proper and sufficient care has been taken for the 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 fraud and other irregularities; d. that the annual financial statements have been prepared on a going concern basis; e. that proper
internal financial controls were in place and that the financial control are adequate and operating effectively; f. that proper systems to ensure
compliance with the provisions of all applicable laws were in place and were adequate and operating effectively.
Textual information (8)
Particulars of loans guarantee investment under section 186 [Text Block]
Particulars of Loans, Guarantee or Investment:
The provisions of Section 186 of the Act with respect to a loan, guarantee or security or investment is not applicable to the Company as the
Company is engaged in providing infrastructural facilities and is exempted under Section 186 of the Act. The details of investment made
during the year under review are disclosed in the financial statements.
Textual information (9)
Particulars of contracts/arrangements with related parties under section 188(1) [Text Block]
Related Party Transactions:
All the related party transactions entered into during the financial year were on an arm’s length basis and were in the ordinary course of
business. Your Company had not entered into any transactions with related parties which could be considered material in terms of Section
188 of the Act. Accordingly, the disclosure of related party transactions as required under Section 134(3)(h) of the Act in Form AOC-2 is not
applicable. Suitable disclosure as required by the Indian Accounting Standard (Ind AS 24) has been made in the notes to the Financial
Statements.

34. 34
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (10)
Disclosure of extract of annual return as provided under section 92(3) [Text Block]
NNEXURE TO DIRECTOR’S REPORT
FORM NO. MGT-9
EXTRACT OF ANNUAL RETURN
as on the Financial Year ended on 31st March, 2021
[Pursuant to Section 92(3) of the Companies Act, 2013, and Rule 12(1) of the
Companies (Management and Administration) Rules, 2014]
Registration and other details:
CIN : U63090GJ2005PLC046419
Registration Date : July 13, 2005
Name of the Company : Adani Logistics Ltd.
Category / Sub-Category of the Company : Company limited by share
Address of the Registered office and contact
details
:
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle, S. G.
Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
Whether listed company : No
Name, Address and Contact details of
Registrar and Transfer Agent, if any
:
Link In time India Private Limited
C-101, 247 Park, L.B.S. Marg, Vikhroli (West)Mumbai, Maharashtra-400083
Principal business activities of the company:
All the business activities contributing 10 % or more of the total turnover of the company shall be stated:
Name and description of main Products/Services NIC Code of the Product/ service % to total turnover of the company
Container Rail Transportation 4912 67%
Road Transportation 4923 10%
Cargo Handling Services 5224 19%
Storage and Warehousing 5210 4%
Total 100%
Particulars of holding, subsidiary and associate companies:
Holding/ % of

35. 35
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
SN Name and address of the Company CIN/GLN Subsidiary/
Associate
shares
held
Sec-tion
1
Adani Ports and Special Economic Zone Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
L63090GJ1998PLC034182 Holding 100 2(46)
2
Blue Star Realtors Pvt. Ltd.
605, 6th Floor, Hallmark Business Plaza, Opp. Guru Nanak
Hospital, Bandra (East) Mumbai -400051.
U45200MH1990PTC055968 Subsidiary 100 2(87)
3
Adani NYK Auto Logistics Solutions Pvt. Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U60221GJ2018PTC104101 Subsidiary 51 2(87)
4
Dermot Infracon Pvt. Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U45500GJ2016PTC094337 Subsidiary 100 2(87)
5
Adani Agri Logistics Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63090GJ2005PLC045356 Subsidiary 100 2(87)
6
Adani Agri Logistics (Samastipur) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63090GJ2018PLC103908 Subsidiary 100 2(87)
7
Adani Agri Logistics (Darbhanga) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63090GJ2018PLC104685 Subsidiary 100 2(87)
8
Adani Agri Logistics (Dahod) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U74999GJ2018PLC103504 Subsidiary 100 2(87)
9
Adani Agri Logistics (MP) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U74120GJ2014PLC079278
Step down
Subsidiary
100 2(87)
10
Adani Agri Logistics (Dewas) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63090GJ2014PLC079629
Step down
Subsidiary
100 2(87)
11
Adani Agri Logistics (Harda) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63023GJ2014PLC079601
Step down
Subsidiary
100 2(87)
12
Adani Agri Logistics (Hoshangabad) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63000GJ2014PLC079611
Step down
Subsidiary
100 2(87)
13
Adani Agri Logistics (Satna) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63000GJ2014PLC079612
Step down
Subsidiary
100 2(87)
Adani Agri Logistics (Ujjain) Ltd.
Step down

36. 36
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
14 Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63000GJ2014PLC079619 Subsidiary 100 2(87)
15
Adani Agri Logistics (Panipat) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63030GJ2017PLC095073
Step down
Subsidiary
100 2(87)
16
Adani Agri Logistics (Kannauj) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63030GJ2017PLC095059
Step down
Subsidiary
100 2(87)
17
Adani Agri Logistics (Katihar) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63090GJ2016PLC086566
Step down
Subsidiary
100 2(87)
18
Adani Agri Logistics (Kotkapura) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63090GJ2016PLC086571
Step down
Subsidiary
100 2(87)
19
Adani Agri Logistics (Mansa) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63030GJ2017PLC095203
Step down
Subsidiary
100 2(87)
20
Adani Agri Logistics (Bathinda) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63030GJ2017PLC095224
Step down
Subsidiary
100 2(87)
21
Adani Agri Logistics (Moga) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63030GJ2017PLC095190
Step down
Subsidiary
100 2(87)
22
Adani Agri Logistics (Barnala) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63090GJ2017PLC095187
Step down
Subsidiary
100 2(87)
23
Adani Agri Logistics (Nakodar) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63030GJ2017PLC095202
Step down
Subsidiary
100 2(87)
24
Adani Agri Logistics (Raman) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63030GJ2017PLC095188
Step down
Subsidiary
100 2(87)
25
Adani Agri Logistics (Dhamora) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U74999GJ2018PLC103574
Step down
Subsidiary
100 2(87)
26
Adani Agri Logistics (Borivali) Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U63030GJ2018PLC103573
Step down
Subsidiary
100 2(87)
27
Adani Logistics Services Pvt. Ltd.
Adani House, 56 Shrimali Society, Nr. Mithakhali Six Roads,
Navrangpura, Ahmedabad-380009
U60210DL2006PTC182784 Subsidiary 98.29 2(87)
Adani Forwarding Agent Pvt. Ltd.
Step down

37. 37
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
28 Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U74999DL2010PTC208219 Subsidiary 98.29 2(87)
29
Adani Cargo Logistics Pvt. Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U60300GJ2013PTC113349
Step down
Subsidiary
98.29 2(87)
30
Adani Logistics Infrastructure Pvt. Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U70102GJ2015PTC113459
Step down
Subsidiary
98.29 2(87)
31
Adani Noble Pvt. Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U45201DL2007PTC202302
Step down
Subsidiary
98.29 2(87)
32
Shankheshwar Buildwell Pvt. Ltd.
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U45201GJ2008PTC052844 Subsidiary 100 2(87)
33
Sulochana Pedestal Pvt. Ltd.
A/202,Parshav Apartment Opp Madhuvan Avenue, Nr Vasna
Bus Stand, Vasna Ahmedabad 380007
U45500GJ2016PTC094340 Subsidiary 100 2(87)
34
NRC Ltd.
67, Ground Floor, 75, Surajmal Building Nakhoda Street,
Pydhonie, Mandvi, Mumbai MH 400003
L17120MH1946PLC005227 Subsidiary 100 2(87)
35
Adani Total Private Limited
Adani Corporate House, Shantigram, Nr. Vaishno Devi Circle,
S. G. Highway, Khodiyar, Ahmedabad – 382421 Gujarat, India
U11201GJ2016PTC091695
Joint
Venture
50 2(6)
36
Adani Logistics International Pte Ltd
80 Raffles Place, #33-20, Uob Plaza, Singapore 048624
Foreign Company Subsidiary 100 2(87)
IV.
Share holding
pattern (equity
share capital
breakup as
percentage of
total equity as
on 31st March,
2021).
i)
Category-wise
Share Holding
No of Shares
held at the
beginning of
the year
No. of Shares
held at the end
of the year
Category of
Shareholders
Demat Physical Total
% of
total
Shares
Demat Physical Total
% of
total
Shares
%
Change
during
the
year

38. 38
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
A. Promoter
1 Indian
a) Individuals/HUF -- -- -- -- -- -- -- -- --
b)
Central
government
-- -- -- -- -- -- -- -- --
c)
State
Government(s)
-- -- -- -- -- -- -- -- --
d)
Bodies
Corporate * 655,000,000.00
--
655,000,000.00
100%
655,000,000.00
--
655,000,000.00
100% Nil
e) Banks / FI -- -- -- -- -- -- -- -- --
f) Any Others -- -- -- -- -- -- -- -- --
Sub Total(A)(1) 655000000 --
655,000,000.00
100%
655,000,000.00
--
655,000,000.00
100% Nil
2 Foreign
a) NRIs-Individuals -- -- -- -- -- -- -- -- --
b) Other-Individuals -- -- -- -- -- -- -- -- --
c)
Bodies
Corporate
-- -- -- -- -- -- -- -- --
d) Banks/FI -- -- -- -- -- -- -- -- --
e) Any Other -- -- -- -- -- -- -- -- --
Sub Total(A)(2) -- -- -- -- -- -- -- -- --
Total
Shareholding of
Promoter and
Promoter Group
(A)=
(A)(1)+(A)(2)
655000000 --
655,000,000.00
100%
655,000,000.00
--
655,000,000.00
100% Nil
B.
Public
shareholding
1 Institutions
Mutual Funds/

39. 39
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
a) UTI -- -- -- -- -- -- -- -- --
b) Banks/FI -- -- -- -- -- -- -- -- --
c) Central Govt. -- -- -- -- -- -- -- -- --
d) State Govt. -- -- -- -- -- -- -- -- --
e)
Venture Capital
Funds
-- -- -- -- -- -- -- -- --
f)
Insurance
Companies
-- -- -- -- -- -- -- -- --
g) FII -- -- -- -- -- -- -- -- --
h)
Foreign Venture
Capital Funds
-- -- -- -- -- -- -- -- --
i) Any Other -- -- -- -- -- -- -- -- --
Sub-Total (B)(1)
2 Non-institutions
a)
Bodies
Corporate
-- -- -- -- -- -- -- -- --
I Indian -- -- -- -- -- -- -- -- --
Ii Overseas -- -- -- -- -- -- -- -- --
b) Individuals -- -- -- -- -- -- -- -- --
I
Individuals
shareholders
holding nominal
share capital up
to ? 1 lakh
-- -- -- -- -- -- -- -- --
Ii
Individual
shareholders
holding nominal
share capital in
excess of ? 1
lakh.
-- -- -- -- -- -- -- -- --
c) Other (specify) -- -- -- -- -- -- -- -- --
Sub-Total (B)(2) -- -- -- -- -- -- -- --

40. 40
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total Public
Shareholding
(B)=
(B)(1)+(B)(2)
-- -- -- -- -- -- -- -- --
C.
Shares held by
Custodians for
GDRs & ADRs
-- -- -- -- -- -- -- -- --
GRAND TOTAL
(A)+(B)+(C)
655000000 --
655,000,000.00
100%
655,000,000.00
--
655,000,000.00
100% Nil
* Shares held by APSEZL including six nominees
ii) Shareholding of Promoter
Sr No
Shareholder’s
Name
Shareholding at the
beginning of the year
Shareholding at
the end of the year
% Change in
shareholding during
the year
No. of
Shares
% of total shares
of the company
% shares pledged/
encumbered to total
shares
No. of Shares
% of total shares of the
company
% shares pledged /
encumbered to total
shares
1 Adani Ports And Special Economic Zone Ltd* 65,50,00,000 100% - 65,50,00,000 100% - Nil
* Shares held by APSEZL including six nominees
iii) Change in Promoters’ Shareholding
Shareholder's
Name
Shareholding at the beginning of the
year
Cumulative Shareholding during the
year
No. of Shares % of total shares of the Company No. of Shares
% of total shares of the
Company
At the beginning of the year No change
during the year
Date wise Increase / Decrease in Promoters Shareholding during the year specifying the reasons for
increase/ decrease (e.g. allotment / transfer/ bonus/ sweat equity etc):
At the end of the year
iv)Shareholding Pattern of top ten Shareholders (other than Directors, Promoters and Holders of GDRs and ADRs):

41. 41
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
For each of the Top 10
Shareholder
Shareholding at the beginning of
the year
Shareholding at the end of
the year
No. of Shares % of total shares of the Company No. of Shares
% of total shares of the
Company
At the beginning of the year
Nil
Date wise Increase / Decrease in Promoters Shareholding during the year specifying the reasons for increase / decrease
(e.g. allotment / transfer / bonus/ sweat equity etc):
At the end of the year
v) Shareholding of Directors and Key Managerial Personnel
For each of the Directors and
KMP
Shareholding at the beginning of
the year
Shareholding at the end of
the year
No. of Shares % of total shares of the Company No. of Shares
% of total shares of the
Company
At the beginning of the year
Nil
Date wise Increase / Decrease in Promoters Shareholding during the year specifying the reasons for increase / decrease
(e.g. allotment / transfer / bonus/ sweat equity etc):
At the end of the year
Indebtedness:
Indebtedness of the Company including interest outstanding/accrued but not due for payment:
(Rs. In Lakhs)
Secured Loans
excluding deposits
Unsecured
Loans
Deposits
Total
Indebtedness
Indebtedness at the beginning of the financial year
i) Principal Amount - 36,032.36 - 36,032.36
ii) Interest due but not paid - - - -
iii) Interest accrued but not due - 4,078.54 - 4,078.54

42. 42
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total (i+ii+iii) - 40,110.90 - 40,110.90
Change in Indebtedness during the financial year
Addition - 22,175.98 - 22,175.98
Reduction - 62,286.88 - 62,286.88
Exchange Differences - - - -
Net Change - (40,110.90) - (40,110.90)
Indebtedness at the
end of the financial year
i) Principal Amount - - - -
ii) Interest due but not paid - - - -
iii) Interest accrued but not due - - - -
Total (i+ii+iii) - - - -
Remuneration of directors and key managerial personnel:
Remuneration to Managing Director, Whole-time Directors and/or Manager:
Sr No Particulars of Remuneration
Managing
Director*
Total
1 Gross salary
Salary as per provisions contained in section 17(1) of the
Income-tax Act, 1961
- -
Value of perquisites u/s 17(2) Income-tax Act, 1961 - -
Profits in lieu of salary under section 17(3) Income-tax Act, 1961 - -
2 Stock Option - -
3 Sweat Equity - -
4 Commission
as % of profit - -

43. 43
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
others, specify - -
5
Others, (P.F. contribution of
employee)
- -
Total (A) - -
Ceiling as per the Act - -
*Not drawing any remuneration from the Company.
B. Remuneration to other Directors: (Rs. in Lakhs)
Sr No Particulars of Remuneration Dr. Chitra Bhatnagar Total Amount
1 Independent Directors
a) Fee for attending board, committee meetings 1.2 1.2
b) Commission - -
c) Others, please specify - -
Total (1) 1.2 1.2
2 Other Non-Executive Directors
a) Fee for attending board committee meetings - -
b) Commission - -
c) Others, please specify - -
Total (2) - -
Total (B)= (1+2) 1.2 1.2
C. Remuneration to key managerial personnel other than MD/manager/WTD (Rs. in Lakhs)
Sr
No
Particulars of Remuneration Mr. Piyush Gandhi Mr. Yogesh Dalal
Total
Amount
(Chief Financial
Officer)
(Company
Secretary)1

44. 44
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
1 Gross salary
a.
Salary as per provisions contained in section 17(1) of the
Income-tax Act, 1961
20.62 - 20.62
b. Value of perquisites u/s 17(2) Income-tax Act, 1961 1.85 - 1.85
c. Profits in lieu of salary under section 17(3) Income-tax Act, 1961 - -
2 Stock Option - -
3 Sweat Equity - -
4 Commission - -
as % of profit - -
others, specify - -
5 Others, (P.F. contribution of employee) 1.86 - 1.86
Total (A) 24.33 - 24.33
1Mr. Yogesh Dalal is not drawing any Remuneration from the
Company.
PENALTIES / PUNISHMENT/ COMPOUNDING OF OFFENCES:
Type
Section of the
Companies Act
Brief
Description
Details of penalty/ punishment/
compounding fees imposed
Authority
[RD / NCLT/
COURT]
Appeal made, if any
(give details)
Company
Penalty
None
Punishment
Compounding
Directors

45. 45
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Penalty
None
Punishment
Compounding
Other Officers in default
Penalty
None
Punishment
Compounding
Textual information (11)
Disclosure of statement on declaration given by independent directors under section 149(6) [Text Block]
The Company has received declaration from Ms. Komal Majmudar, Independent Director of the Company confirming that she meets the
criteria of independence as provided in Section 149(6) of the Companies Act, 2013 and there has been no change in the circumstances which
may affect her status as independent director during the year.
Textual information (12)
Disclosure of statement on development and implementation of risk management policy [Text Block]
Risk Management:
Your Company has a formal risk assessment and management system which identifies risk areas, evaluates their consequences, initiates risk
mitigation strategies and implements corrective actions where required.

46. 46
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (13)
Details on policy development and implementation by company on corporate social responsibility initiatives taken
during year [Text Block]
Corporate Social Responsibility (CSR) Committee:
The present members of the CSR Committee are Mr. Vikram Jaisinghani, Capt. Unmesh Abhyankar and Ms. Komal Majmudar.
The Company has identified Education, Community Health, Sustainable Livelihood and Community Infrastructure as the core sectors for
CSR. The role and functions of the CSR Committee are in conformity with the requirements of Section 135 of the Act read with rules made
thereunder. The Annual Report on CSR activities is annexed, which forms part of this report.
During the year under review, the Committee met two times on 4 th May, 2020 and 1 st August, 2020.
The details of attendance of the members at the Committee meeting during the year are as under:
Name of Members Meetings
Held Attended
Capt. Sandeep Mehta 2 2
Capt. Unmesh Abhyankar 2 2
Dr. Chitra Bhatnagar 2 2
Ms. Komal Majmudar 1 0 0
1 Appointed w.e.f March 30, 2021.

47. 47
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (14)
Disclosure of financial summary or highlights [Text Block]
Financial Highlights:
The audited financial statements of the Company as on 31 st March, 2021 are prepared in accordance with the relevant applicable Ind AS and
provisions of the Companies Act, 2013 (“Act”).
The summarized financial highlight is depicted below:
(Rs. in Lakhs)
Particulars 2020-21 2019-20
Revenue from Operations 65,548.53 73,819.67
Other Income 15,261.48 7,383.92
Total Income 80,810.01 81,203.59
Operating Expenses 50,401.34 48,796.75
Employee Benefits Expense 3,150.27 2,428.60
Depreciation and Amortization Expense 6,899.78 5,734.55
Finance Costs 3,676.89 5,837.79
Other expenses 2,958.80 2,708.84
Total Expense 67,087.71 65,506.53
Profit Before Tax 13,722.30 15,697.06
Tax Expense 2,655.91 3,702.98
Profit for the year 11,066.39 11,994.08
Other Comprehensive Income for the year (2,044.67) 6.96
Total Comprehensive Income for the year 9,021.72 12,001.04

48. 48
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (15)
Details of directors or key managerial personnels who were appointed or have resigned during year [Text Block]
Directors and Key Managerial Personnel:
Capt. Sandeep Mehta was re-appointed as Managing Director w.e.f 20.03.2021 for a period of three years and resigned as Managing Director
w.e.f May 3, 2021.
Dr. Chitra Bhatnagar ceased to be Independent Director w.e.f March 30, 2021 upon completion of her second term as Independent Director.
Mr. Vikram Jaisinghani was appointed as Managing Director of the Company w.e.f May 5, 2021 and Ms. Komal Majmudar was appointed as
Independent Director w.e.f March 23, 2021 for a period of five years.
Pursuant to the requirements of the Companies Act, 2013 and Articles of Association of the Company, Capt. Unmesh Abhayankar (DIN:
03040812) is liable to retire by rotation and being eligible offer himself for re-appointment. The Board recommends his appointment as
Director of the Company retiring by rotation.
The Company has received declaration from Ms. Komal Majmudar, Independent Director of the Company confirming that she meets the
criteria of independence as provided in Section 149(6) of the Companies Act, 2013 and there has been no change in the circumstances which
may affect her status as independent director during the year.
In terms of the provisions of Section 203 of the Act, Mr. Vikram Jaisinghani, Managing Director, Mr. Piyush Gandhi, Chief Financial Officer
and Mr. Yogesh Dalal, Company Secretary are the Key Managerial Personnel of the Company.
Textual information (16)
Disclosure of companies which have become or ceased to be its subsidiaries, joint ventures or associate companies
during year [Text Block]
During the year under review, your Company has divested/sold 5,01,10,000 equity shares of Rs. 10/- each held in Dhamra Infrastructure
Private Limited to The Dhamra Port Company Limited and its nominees at a total consideration of INR 75,16,50,000 (Rupees Seventy Five
Crores Sixteen Lakhs Fifty Thousand only) and accordingly ceased to be Holding Company of Dhamra Infrastructure Private Limited w.e.f
March 22, 2021.
During the year under review, the Company has divested/sold entire Equity Stake of 4,34,42,879 Equity shares of Rs. 10/- each of Snowman
Logistics Limited and accordingly ceased to be Associate Company of Snowman Logistics Limited.
Your Company has entered in to share purchase agreement with Shankheshwar Buildwell Private Limited and acquired upto 100% equity
stake i.e. 10,000 equity shares (“Equity”) having face value of Rs. 10/- each from Adani Properties Private Limited (“Equity Seller”) at a
total consideration of Rs. 81,53,951/- (Rupee Eighty-One Lakh Fifty Three Thousand Nine Hundred Fifty One Only) and 10,00,00,000
compulsorily convertible preference shares (“CCPS”) having face value of Rs. 10/- each from Adani Power Limited (“CCPS Seller”) at a
total consideration of Rs. 815,39,51,458/- (Rupees Eight Hundred Fifteen Crore Thirty Nine Lakh Fifty One Thousand Four Hundred Fifty
Eight Only) and accordingly became Holding Company of Shankheshwar Buildwell Private Limited w.e.f March 30, 2020.
Your Company has entered in to share purchase agreement with Sulochna Pedestal Private Limited and acquired upto 100% equity stake i.e.
10,00,000 equity shares (“Equity”) having face value of Rs. 10/- each from Adani Properties Private Limited (“Equity Seller”) at a total
consideration of Rs. 3,53,80,668/- (Rupees Three Crore Fifty-Three Lakh Eighty Thousand Six Hundred Sixty-Eight Only) and 4,00,00,000
compulsorily convertible preference shares (“CCPS”) having face value of Rs. 100/- each from Adani Power Limited (“CCPS Seller”) at a
total consideration of Rs. 14,15,22,67,332/- (Rupees Fourteen Hundred Fifteen Crore Twenty-Two Lakh Sixty-Seven Thousand Three
Hundred Thirty-Two Only) and accordingly became Holding Company of Sulochna Pedestal Private Limited w.e.f March 31, 2021.
Textual information (17)
Details relating to deposits covered under chapter v of companies act [Text Block]
Fixed Deposits:
During the year under review, your Company has not accepted any fixed deposits within the meaning of Section 73 of the Act read with rules
made thereunder.

49. 49
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (18)
Details of deposits which are not in compliance with requirements of chapter v of act [Text Block]
Fixed Deposits:
During the year under review, your Company has not accepted any fixed deposits within the meaning of Section 73 of the Act read with rules
made thereunder.
Textual information (19)
Details of significant and material orders passed by regulators or courts or tribunals impacting going concern
status and company’s operations in future [Text Block]
Significant and material orders passed by the regulators or courts or tribunals impacting the going concern status of the Company:
There are no significant and material orders passed by the Regulators or Courts or Tribunals which would impact the going concern status
and the Company’s future operations
Textual information (20)
Details regarding adequacy of internal financial controls with reference to financial statements [Text Block]
Internal financial control systems and their adequacy:
Your Company has an internal control system, commensurate with the size, scale and complexity of its operations. The internal audit
department monitors and evaluates the efficacy and adequacy of internal control system in the Company, its compliance with operating
systems, accounting procedures and policies of the Company.
Textual information (21)
Disclosure of appointment and remuneration of director or managerial personnel if any, in the financial year
[Text Block]
Directors and Key Managerial Personnel:
Capt. Sandeep Mehta was re-appointed as Managing Director w.e.f 20.03.2021 for a period of three years and resigned as Managing Director
w.e.f May 3, 2021.
Dr. Chitra Bhatnagar ceased to be Independent Director w.e.f March 30, 2021 upon completion of her second term as Independent Director.
Mr. Vikram Jaisinghani was appointed as Managing Director of the Company w.e.f May 5, 2021 and Ms. Komal Majmudar was appointed as
Independent Director w.e.f March 23, 2021 for a period of five years.
Pursuant to the requirements of the Companies Act, 2013 and Articles of Association of the Company, Capt. Unmesh Abhayankar (DIN:
03040812) is liable to retire by rotation and being eligible offer himself for re-appointment. The Board recommends his appointment as
Director of the Company retiring by rotation.
The Company has received declaration from Ms. Komal Majmudar, Independent Director of the Company confirming that she meets the
criteria of independence as provided in Section 149(6) of the Companies Act, 2013 and there has been no change in the circumstances which
may affect her status as independent director during the year.
In terms of the provisions of Section 203 of the Act, Mr. Vikram Jaisinghani, Managing Director, Mr. Piyush Gandhi, Chief Financial Officer
and Mr. Yogesh Dalal, Company Secretary are the Key Managerial Personnel of the Company.

50. 50
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[700500] Disclosures - Signatories of financial statements
Details of directors signing financial statements [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Directors signing financial statements [Axis] 1 2
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
Details of signatories of financial statements [Abstract]
Details of directors signing financial statements [Abstract]
Details of directors signing financial statements [LineItems]
Name of director signing financial statements [Abstract]
First name of director
V I K R A M
RUPCHAND
JAISINGHANI
U N M E S H
MADHUSUDAN
ABHYANKAR
Designation of director Managing Director Director
Director identification number of director 00286606 03040812
Date of signing of financial statements by director 03/05/2021 03/05/2021
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
Name of company secretary YOGESH DALAL
Permanent account number of company secretary AHBPD3697E
Date of signing of financial statements by company secretary 03/05/2021
Name of chief financial officer PIYUSH BABULAL GANDHI
Permanent account number of chief financial officer ADNPG7067M
Date of signing of financial statements by chief financial officer 03/05/2021

51. 51
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[700400] Disclosures - Auditors report
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis]
Auditor's
favourable remark
[Member]
01/04/2020
to
31/03/2021
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Abstract]
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report
[LineItems]
Disclosure in auditors report relating to fixed assets
Textual information
(22) [See below]
Disclosure in auditors report relating to inventories
(ii) As explained to
us, the inventories
were physically
verified during the
year by the
Management at
reasonable intervals
and no material
discrepancies were
noticed on physical
verification.
Disclosure in auditors report relating to loans
Textual information
(23) [See below]
Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013
Textual information
(24) [See below]
Disclosure in auditors report relating to deposits accepted
Textual information
(25) [See below]
Disclosure in auditors report relating to maintenance of cost records
Textual information
(26) [See below]
Disclosure in auditors report relating to statutory dues [TextBlock]
Textual information
(27) [See below]
Disclosure in auditors report relating to default in repayment of financial dues
Textual information
(28) [See below]
Disclosure in auditors report relating to public offer and term loans used for purpose for which
those were raised
Textual information
(29) [See below]
Disclosure in auditors report relating to fraud by the company or on the company by its officers
or its employees reported during period
Textual information
(30) [See below]
Disclosure in auditors report relating to managerial remuneration
Textual information
(31) [See below]
Disclosure in auditors report relating to Nidhi Company
(xii) The Company
is not a Nidhi
Company and hence
reporting under
clause (xii) of
paragraph 3 of the
Order is not
applicable.
Disclosure in auditors report relating to transactions with related parties
Textual information
(32) [See below]
Disclosure in auditors report relating to preferential allotment or private placement of shares or
convertible debentures
Textual information
(33) [See below]
Disclosure in auditors report relating to non-cash transactions with directors or persons connected
with him
Textual information
(34) [See below]
Disclosure in auditors report relating to registration under section 45-IA of Reserve Bank of India
Act, 1934
(xvi) The Company
is not required to be
registered under
section 45-IA of the
Reserve Bank of
India Act, 1934.

52. 52
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Details regarding auditors [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Auditors [Axis] 1
01/04/2020
to
31/03/2021
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
Name of audit firm
Deloitte Haskins &
Sells LLP
Name of auditor signing report
Raval Kartikeya
Dharmendra
Firms registration number of audit firm 117366W
Membership number of auditor 106189
Address of auditors
19th Floor,
Shapath-V,
Permanent account number of auditor or auditor's firm AACFD4815A
SRN of form ADT-1 G50544899
Date of signing audit report by auditors 03/05/2021
Date of signing of balance sheet by auditors 03/05/2021
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
Disclosure in auditor’s report explanatory [TextBlock]
Textual information (35)
[See below]
Whether companies auditors report order is applicable on company Yes
Whether auditors' report has been qualified or has any reservations or
contains adverse remarks
No
Textual information (22)
Disclosure in auditors report relating to fixed assets
(i) (a) The Company has maintained proper records showing full particulars, including quantitative details and situation of property, plant and
equipment. (b) Some of the property, plant and equipment were physically verified during the year by the Management in accordance with a
programme of verification, which in our opinion provides for physical verification of all the property, plant and equipment at reasonable
intervals. According to the information and explanations given to us, no material discrepancies were noticed on such verification. (c)
According to the information and explanations given to us and the records examined by us and based on the examination of the registered
sale deed / transfer deed / conveyance deed provided to us, we report that, the title deeds, comprising all the immovable properties of land
and acquired buildings which are freehold, are held in the name of the Company as at the balance sheet date, except the following: Particulars
Gross Block as at Balance Sheet Date (Rs. In Lacs) Net Block as at Balance Sheet Date (Rs. In Lacs) Remarks Free Hold Land (39 cases)
1410.81 1410.81 The said land pertains to freehold land at Mallur, which are pending to be registered in the name of the company. In respect
of immovable properties of land that have been taken on lease and presented as right of use assets in the standalone financial statements, the
lease agreements are in the name of the Company, where the Company is lessee in the agreement.
Textual information (23)
Disclosure in auditors report relating to loans
(iii) The Company has not granted any loans, secured or unsecured, to companies, firms, Limited Liability Partnerships or other parties
covered in the register maintained under Section 189 of the Companies Act, 2013. Accordingly, the provisions of sub clauses (a), (b), and (c)
of clause (iii) of paragraph 3 of the Order are not applicable to the Company, and hence not commented upon.
Textual information (24)
Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013
(iv) In our opinion and according to the information and explanations given to us, the Company has complied with the provisions of the
Section 185 and Section 186 of the Companies Act, 2013 in respect of grant of loans and providing guarantees and securities, as applicable.

53. 53
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (25)
Disclosure in auditors report relating to deposits accepted
(v) According to the information and explanations given to us, the Company has not accepted any deposits from the public to which the
directives issued by the Reserve Bank of India and the provisions of section 73 to 76 or any other relevant provisions of the Act and the
Companies (Acceptance of Deposits) Rules, 2014, as amended, would apply. The Company does not have any unclaimed deposits as at
March 31, 2021. Accordingly, clause (v) of paragraph 3 of the Order is not applicable to the Company.
Textual information (26)
Disclosure in auditors report relating to maintenance of cost records
(vi) The maintenance of cost records has been specified by the Central Government under Section 148(1) of the Companies Act, 2013 for
road related services. We have broadly reviewed the cost records maintained by the Company pursuant to the Companies (Cost Records and
Audit) Rules, 2014, as amended and prescribed by the Central Government under sub-section (1) of Section 148 of the Companies Act, 2013,
and are of the opinion that, prima facie, the prescribed cost records have been made and maintained. We have, however, not made a detailed
examination of the cost records with a view to determine whether they are accurate or complete.

54. 54
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (27)
Disclosure in auditors report relating to statutory dues [Text Block]
According to the information and explanations given to us, in respect of statutory dues:
The Company has generally been regular in depositing undisputed statutory dues, including Provident Fund, Income-tax, Sales Tax, Service
Tax, Customs Duty, cess, Goods and Service Tax and other material statutory dues applicable to it to the appropriate authorities.
There were no undisputed amounts payable in respect of Provident Fund, Income-tax, Service Tax, Customs Duty, cess, Goods and Service
Tax and other material statutory dues in arrears as at March 31, 2021 for a period of more than six months from the date they became
payable.
Details of dues of Income-tax and Service Tax which have not been deposited as on March 31, 2021 on account of disputes are given below:
Name of Statute
Nature of
Dues
Forum where Dispute is Pending
Period to which
the Amount
Relates
Amount
Involved (Rs.
in Lacs)
Amount
Unpaid (Rs.
in Lacs)
Income Tax Act, 1961 Income Tax CIT(A), Ahmedabad AY 2012-13 13.58 13.58
Finance Act, 1994 Service Tax
The Customs, Excise and Service
Tax Appellate Tribunal,
Chandigarh
April, 2009 to
September, 2013
2275.09 2275.09
October, 2013 to March,
2014
524.59 524.59
April, 2014 to March,
2015
1267.21 1267.21
Commissioner of Goods
and Service Tax,
Panchkula
April, 2015
to March,
2016
754.68 754.68
Commissioner of Goods
and Service Tax,
Gurugram
April, 2016
to June,
2017
2635.76 2635.76
Commissioner of Goods
and Service Tax,
Gurugram
April, 2014
to
June, 2017
0.66 0.66
There are no dues of Sales Tax, Customs Duty, Excise Duty, Value Added Tax and Goods and Service Tax as on March 31, 2021 on account
of disputes.
Textual information (28)
Disclosure in auditors report relating to default in repayment of financial dues
(viii) In our opinion and according to the information and explanations given to us, the debentures issued by the Company are perpetual in
nature and no interest payment and principal repayment were contractually due. The Company has not taken any loans or borrowings from
banks, financial institutions or the government.

55. 55
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (29)
Disclosure in auditors report relating to public offer and term loans used for purpose for which those were raised
(ix) In our opinion and according to the information and explanations given to us, money raised by way of term loans has been applied by the
Company during the year for the purpose for which they were raised, other than temporary deployment, if any, pending application of
proceeds. The Company has not raised moneys by way of initial public offer or further public offer (including debt instruments) during the
year.
Textual information (30)
Disclosure in auditors report relating to fraud by the company or on the company by its officers or its employees
reported during period
(x) To the best of our knowledge and according to the information and explanations given to us, no fraud by the Company or no material
fraud on the Company by its officers or employees has been noticed or reported during the year.
Textual information (31)
Disclosure in auditors report relating to managerial remuneration
(xi) In our opinion and according to the information and explanations given to us, the Company has paid/ provided managerial remuneration
in accordance with the requisite approvals mandated by the provisions of section 197 read with Schedule V to the Companies Act, 2013.
Textual information (32)
Disclosure in auditors report relating to transactions with related parties
(xiii) In our opinion and according to the information and explanations given to us the Company is in compliance with Section 188 of the
Companies Act, 2013, where applicable, for all transactions with the related parties and the details of related party transactions have been
disclosed in the standalone financial statements etc. as required by the applicable accounting standards. The provisions of Section 177 are not
applicable to the Company and accordingly reporting under clause (xiii) of paragraph 3 of the Order in so far as it relates to Section 177 of
the Act is not applicable.
Textual information (33)
Disclosure in auditors report relating to preferential allotment or private placement of shares or convertible
debentures
(xiv) During the year the Company has not made any preferential allotment or private placement of shares or fully or partly convertible
debentures and hence reporting under clause (xiv) of paragraph 3 of the Order is not applicable to the Company.
Textual information (34)
Disclosure in auditors report relating to non-cash transactions with directors or persons connected with him
(xv) In our opinion and according to the information and explanations given to us, during the year the Company has not entered into any
non-cash transactions with its directors or persons connected with him and hence provisions of section 192 of the Companies Act, 2013 are
not applicable.

56. 56
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (35)
Disclosure in auditor’s report explanatory [Text Block]
INDEPENDENT AUDITOR'S REPORT
To The Members of Adani Logistics Limited
Report on the Audit of the Standalone Financial Statements
Opinion
We have audited the accompanying standalone financial statements of Adani Logistics Limited (“the Company”), which comprise the
Balance Sheet as at March 31, 2021, and the Statement of Profit and Loss (including Other Comprehensive Income), the Statement of Cash
Flows and the Statement of Changes in Equity for the year then ended, and a summary of significant accounting policies and other
explanatory information.
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 March
31, 2021, and its profit , total comprehensive income, its cash flows and the changes in equity 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.
Information Other than the Financial Statements and Auditor’s Report Thereon
The Company’s Board of Directors is responsible for the other information. The other information comprises the information included in the
Directors' report and Annexures thereof, but does not include the standalone financial statements and our auditor’s report thereon.
Our opinion on the standalone financial statements does not cover the other information and we do not express any form of assurance
conclusion thereon
In connection with our audit of the standalone financial statements, our responsibility is to read the other information and, in doing so,
consider whether the other information is materially inconsistent with the standalone financial statements or our knowledge obtained during
the course of our audit or otherwise appears to be materially misstated.
If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to
report that fact. We have nothing to report in this regard.
Management’s Responsibility for the Standalone Financial Statements
The Company's Board of Directors is responsible for the matters stated in section 134(5) of the Act with respect to the preparation of these
standalone financial statements that give a true and fair view of the financial position, financial performance including other comprehensive
income, cash flows and changes in equity of the Company in accordance with the Ind AS and other accounting principles generally accepted
in India. 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 design, implementation and
maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the
accounting records, relevant to the preparation and presentation of the standalone financial statement that give a true and fair view and are
free from material misstatement, whether due to fraud or error.
In preparing the standalone financial statements, management is responsible for assessing the Company’s ability to continue as a going
concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management
either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
Those Board of Directors are also responsible for overseeing the Company’s financial reporting process.
Auditor’s Responsibility for the Audit of the Standalone Financial Statements
Our objectives are to obtain reasonable assurance about whether the standalone financial statements as a whole are free from material
misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of
assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these standalone financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit.
We also:
Identify and assess the risks of material misstatement of the standalone financial statements, whether due to fraud or error, design and
perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our
opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may
involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal financial control relevant to the audit in order to design audit procedures that are appropriate in the
circumstances. Under section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Company has adequate
internal financial controls system in place and the operating effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the
management.
Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained,
whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a
going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related
disclosures in the standalone financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on
the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to

57. 57
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
continue as a going concern.
Evaluate the overall presentation, structure and content of the standalone financial statements, including the disclosures, and whether the
standalone financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Materiality is the magnitude of misstatements in the standalone financial statements that, individually or in aggregate, makes it probable that
the economic decisions of a reasonably knowledgeable user of the standalone financial statements may be influenced. We consider
quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to
evaluate the effect of any identified misstatements in the standalone financial statements.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and
significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding
independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our
independence, and where applicable, related safeguards.
Report on Other Legal and Regulatory Requirements
As required by Section 143(3) of the Act, based on our audit , we report that:
We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the
purposes of our audit.
In our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our examination of those
books.
The Balance Sheet, the Statement of Profit and Loss including Other Comprehensive Income, the Statement of Cash Flows and Statement of
Changes in Equity dealt with by this Report are in agreement with the relevant books of account.
In our opinion, the aforesaid standalone financial statements comply with the Ind AS specified under Section 133 of the Act.
On the basis of the written representations received from the directors as on March 31, 2021 taken on record by the Board of Directors, none
of the directors is disqualified as on March 31, 2021 from being appointed as a director in terms of Section 164(2) of the Act.
With respect to the adequacy of the internal financial controls over financial reporting of the Company and the operating effectiveness of
such controls, refer to our separate Report in “Annexure A”. Our report expresses an unmodified opinion on the adequacy and operating
effectiveness of the Company’s internal financial controls over financial reporting.
With respect to the other matters to be included in the Auditor’s Report in accordance with the requirements of section 197(16) of the Act, as
amended, in our opinion and to the best of our information and according to the explanations given to us, the remuneration paid by the
Company to its directors during the year is in accordance with the provisions of section 197 of the Act.
With respect to the other matters to be included in the Auditor’s Report in accordance with Rule 11 of the Companies (Audit and Auditors)
Rules, 2014, as amended in our opinion and to the best of our information and according to the explanations given to us:
The Company has disclosed the impact of pending litigations on its financial position in its standalone financial statements;
The company has made provision, as required under the applicable law of accounting standards, for material foreseeable losses, if any, on
long-term contracts including derivative contracts;
There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company.
As required by the Companies (Auditor’s Report) Order, 2016 (“the Order”) issued by the Central Government in terms of Section 143(11)
of the Act, we give in “Annexure B” a statement on the matters specified in paragraphs 3 and 4 of the Order.
For DELOITTE HASKINS & SELLS LLP
Chartered Accountants
(Firm’s Registration No. 117366W/W-100018 )
Kartikeya Raval
(Partner)
(Membership No. 106189)
(UDIN: 21106189AAAAEK7260)
Place: Ahmedabad
Date: May 03, 2021
ANNEXURE “A” TO THE INDEPENDENT AUDITOR’S REPORT OF ADANI LOGISTICS LIMITED
(Referred to in paragraph 1(f) under ‘Report on Other Legal and Regulatory Requirements’ section of our report of even date)
Report on the Internal Financial Controls Over Financial Reporting under Clause (i) of Sub-section 3 of Section 143 of the Companies Act,
2013 (“the Act”)
We have audited the internal financial controls over financial reporting of Adani Logistics Limited (“the Company”) as of March 31, 2021 in
conjunction with our audit of the standalone financial statements of the Company for the year ended on that date.
Management’s Responsibility for Internal Financial Controls
The Company’s management is responsible for establishing and maintaining internal financial controls based on the internal control over
financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note
on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India. These
responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively for
ensuring the orderly and efficient conduct of its business, including adherence to company’s policies, the safeguarding of its assets, the
prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable
financial information, as required under the Companies Act, 2013.
Auditor’s Responsibility
Our responsibility is to express an opinion on the Company's internal financial controls over financial reporting of the Company based on our
audit. We conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting (the
“Guidance Note”) issued by the Institute of Chartered Accountants of India and the Standards on Auditing prescribed under Section 143(10)
of the Companies Act, 2013, to the extent applicable to an audit of internal financial controls. Those Standards and the Guidance Note
require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate
internal financial controls over financial reporting was established and maintained and if such controls operated effectively in all material

58. 58
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
respects.
Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial
reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an
understanding of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and
evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the
auditor’s judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the Company’s
internal financial controls system over financial reporting.
Meaning of Internal Financial Controls Over Financial Reporting
A company's internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting
principles. A company's internal financial control over financial reporting includes those policies and procedures that (1) pertain to the
maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company;
(2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with
generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with
authorisations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection
of unauthorised acquisition, use, or disposition of the company's assets that could have a material effect on the financial statements.
Inherent Limitations of Internal Financial Controls Over Financial Reporting
Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper
management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any
evaluation of the internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control
over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or
procedures may deteriorate.
Opinion
In our opinion, to the best of our information and according to the explanations given to us, the Company has, in all material respects, an
adequate internal financial controls system over financial reporting and such internal financial controls over financial reporting were
operating effectively as at 31 March, 2021, based on the internal financial control over financial reporting criteria established by the
Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over
Financial Reporting issued by the Institute of Chartered Accountants of India.
For DELOITTE HASKINS & SELLS LLP
Chartered Accountants
(Firm’s Registration No. 117366W/W-100018 )
Kartikeya Raval
Partner
(Membership No. 106189)
(UDIN: 21106189AAAAEK7260)
Place: Ahmedabad
Date: May 03, 2021
ANNEXURE “B” TO THE INDEPENDENT AUDITOR’S REPORT OF ADANI LOGISTICS LIMITED
(Referred to in paragraph 2 under ‘Report on Other Legal and Regulatory Requirements’ section of our report of even date)
(i) (a) The Company has maintained proper records showing full particulars, including quantitative details and situation of property, plant and
equipment.
(b) Some of the property, plant and equipment were physically verified during the year by the Management in accordance with a programme
of verification, which in our opinion provides for physical verification of all the property, plant and equipment at reasonable intervals.
According to the information and explanations given to us, no material discrepancies were noticed on such verification.
(c) According to the information and explanations given to us and the records examined by us and based on the examination of the registered

59. 59
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
sale deed / transfer deed / conveyance deed provided to us, we report that, the title deeds, comprising all the immovable properties of land
and acquired buildings which are freehold, are held in the name of the Company as at the balance sheet date, except the following:
Particulars
Gross Block as at
Balance Sheet Date (Rs.
In Lacs)
Net Block as at Balance
Sheet Date (Rs. In Lacs)
Remarks
Free Hold
Land (39
cases)
1410.81 1410.81
The said land pertains to freehold land at Mallur, which
are pending to be registered in the name of the company.
In respect of immovable properties of land that have been taken on lease and presented as right of use assets in the standalone financial
statements, the lease agreements are in the name of the Company, where the Company is lessee in the agreement.
As explained to us, the inventories were physically verified during the year by the Management at reasonable intervals and no material
discrepancies were noticed on physical verification.
The Company has not granted any loans, secured or unsecured, to companies, firms, Limited Liability Partnerships or other parties covered in
the register maintained under Section 189 of the Companies Act, 2013. Accordingly, the provisions of sub clauses (a), (b), and (c) of clause
(iii) of paragraph 3 of the Order are not applicable to the Company, and hence not commented upon.
In our opinion and according to the information and explanations given to us, the Company has complied with the provisions of the Section
185 and Section 186 of the Companies Act, 2013 in respect of grant of loans and providing guarantees and securities, as applicable.
According to the information and explanations given to us, the Company has not accepted any deposits from the public to which the
directives issued by the Reserve Bank of India and the provisions of section 73 to 76 or any other relevant provisions of the Act and the
Companies (Acceptance of Deposits) Rules, 2014, as amended, would apply. The Company does not have any unclaimed deposits as at
March 31, 2021. Accordingly, clause (v) of paragraph 3 of the Order is not applicable to the Company.
The maintenance of cost records has been specified by the Central Government under Section 148(1) of the Companies Act, 2013 for road
related services. We have broadly reviewed the cost records maintained by the Company pursuant to the Companies (Cost Records and
Audit) Rules, 2014, as amended and prescribed by the Central Government under sub-section (1) of Section 148 of the Companies Act, 2013,
and are of the opinion that, prima facie, the prescribed cost records have been made and maintained. We have, however, not made a detailed
examination of the cost records with a view to determine whether they are accurate or complete.
According to the information and explanations given to us, in respect of statutory dues:
The Company has generally been regular in depositing undisputed statutory dues, including Provident Fund, Income-tax, Sales Tax, Service
Tax, Customs Duty, cess, Goods and Service Tax and other material statutory dues applicable to it to the appropriate authorities.
There were no undisputed amounts payable in respect of Provident Fund, Income-tax, Service Tax, Customs Duty, cess, Goods and Service
Tax and other material statutory dues in arrears as at March 31, 2021 for a period of more than six months from the date they became
payable.
Details of dues of Income-tax and Service Tax which have not been deposited as on March 31, 2021 on account of disputes are given below:
Name of Statute
Nature of
Dues
Forum where Dispute is Pending
Period to which
the Amount
Relates
Amount
Involved (Rs.
in Lacs)
Amount
Unpaid (Rs.
in Lacs)
Income Tax Act, 1961 Income Tax CIT(A), Ahmedabad AY 2012-13 13.58 13.58
Finance Act, 1994 Service Tax
The Customs, Excise and Service
Tax Appellate Tribunal,
Chandigarh
April, 2009 to
September, 2013
2275.09 2275.09
October, 2013 to March,
2014
524.59 524.59
April, 2014 to March,
2015
1267.21 1267.21

60. 60
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Commissioner of Goods
and Service Tax,
Panchkula
April, 2015
to March,
2016
754.68 754.68
Commissioner of Goods
and Service Tax,
Gurugram
April, 2016
to June,
2017
2635.76 2635.76
Commissioner of Goods
and Service Tax,
Gurugram
April, 2014
to
June, 2017
0.66 0.66
There are no dues of Sales Tax, Customs Duty, Excise Duty, Value Added Tax and Goods and Service Tax as on March 31, 2021 on account
of disputes.
In our opinion and according to the information and explanations given to us, the debentures issued by the Company are perpetual in nature
and no interest payment and principal repayment were contractually due. The Company has not taken any loans or borrowings from banks,
financial institutions or the government.
In our opinion and according to the information and explanations given to us, money raised by way of term loans has been applied by the
Company during the year for the purpose for which they were raised, other than temporary deployment, if any, pending application of
proceeds. The Company has not raised moneys by way of initial public offer or further public offer (including debt instruments) during the
year.
To the best of our knowledge and according to the information and explanations given to us, no fraud by the Company or no material fraud
on the Company by its officers or employees has been noticed or reported during the year.
In our opinion and according to the information and explanations given to us, the Company has paid/ provided managerial remuneration in
accordance with the requisite approvals mandated by the provisions of section 197 read with Schedule V to the Companies Act, 2013.
The Company is not a Nidhi Company and hence reporting under clause (xii) of paragraph 3 of the Order is not applicable.
In our opinion and according to the information and explanations given to us the Company is in compliance with Section 188 of the
Companies Act, 2013, where applicable, for all transactions with the related parties and the details of related party transactions have been
disclosed in the standalone financial statements etc. as required by the applicable accounting standards. The provisions of Section 177 are not
applicable to the Company and accordingly reporting under clause (xiii) of paragraph 3 of the Order in so far as it relates to Section 177 of
the Act is not applicable.
During the year the Company has not made any preferential allotment or private placement of shares or fully or partly convertible debentures
and hence reporting under clause (xiv) of paragraph 3 of the Order is not applicable to the Company.
In our opinion and according to the information and explanations given to us, during the year the Company has not entered into any non-cash
transactions with its directors or persons connected with him and hence provisions of section 192 of the Companies Act, 2013 are not
applicable.
The Company is not required to be registered under section 45-IA of the Reserve Bank of India Act, 1934.
For DELOITTE HASKINS & SELLS LLP
Chartered Accountants
(Firm’s Registration No. 117366W/W-100018 )
Kartikeya Raval
Partner
(Membership No. 106189)
(UDIN: 21106189AAAAEK7260)
Place: Ahmedabad
Date: May 03, 2021

61. 61
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[700700] Disclosures - Secretarial audit report
Details of signatories of secretarial audit report [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Signatories of secretarial audit report [Axis] 1
01/04/2020
to
31/03/2021
Details of signatories of secretarial audit report [Abstract]
Details of signatories of secretarial audit report [LineItems]
Category of secretarial auditor
Secretarial auditors
firm
Name of secretarial audit firm
P.PARIKH &
ASSOCIATES
Name of secretarial auditor signing report
PARTHIV
PRAVINBHAI
PARIKH
Firms registration number of secretarial audit firm F2692
Membership number of secretarial auditor 2692
Certificate of practice number of secretarial auditor 19200
Date of signing secretarial audit report 03/05/2021
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
Disclosure in secretarial audit report explanatory [TextBlock]
Textual information (36)
[See below]
Whether secretarial audit report is applicable on company Yes
Whether secretarial audit report has been qualified or has any
observation or other remarks
No

62. 62
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (36)
Disclosure in secretarial audit report explanatory [Text Block]
Form No. MR-3
SECRETARIAL AUDIT REPORT
FOR THE FINANCIAL YEAR ENDED 31.03.2021
[Pursuant to section 204(1) of the Companies Act, 2013 and ruleNo.9 of
the Companies (Appointment and Remuneration of Managerial Personnel Rules, 2014]
To,
The Members,
ADANI LOGISTICS LIMITED
CIN : U63090GJ2005PLC046419
AHMEDABAD.
We have conducted the secretarial audit of the compliance of applicable statutory provisions and the adherence to good corporate practices
by ADANI LOGISTICS LIMITED, (CIN No :U63090GJ2005PLC046419) (hereinafter called the company). Secretarial Audit was
conducted in a manner that provided us a reasonable basis for evaluating the corporate conducts/statutory compliances and expressing our
opinion thereon.
Based on our verification of books, papers, minute books, forms and returns filed and other records maintained by the Company and also the
information provided by the Company, its officers, agents and authorized representatives during the conduct of secretarial audit, we hereby
report that in our opinion, the Company has, during the audit period covering the financial year ended on 31st March, 2021, complied with
the statutory provisions listed hereunder and also that the Company has proper Board-processes and compliance-mechanism in place to the
extent, in the manner and subject to the reporting made hereinafter:
We have examined the books, papers, minute books, forms and returns filed and other records maintained by the Company for the financial
year ended on 31st March, 2021 according to the provisions of:
The Companies Act, 2013 (the Act) and the rules made thereunder;
The Securities Contracts (Regulation) Act, 1956 (‘SCRA’) and the rules made thereunder:
The Depositories Act, 1996 and the Regulations and Bye-laws framed thereunder;
Foreign Exchange Management Act, 1999 and the rules and regulations made thereunder to the extent of Foreign Direct Investment,
Overseas Direct Investment and External Commercial Borrowings;
The following Regulations and Guidelines prescribed under the Securities and Exchange Board of India Act, 1992 (‘SEBI Act’);
The Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011;
The Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015: Not applicable as the company is an unlisted
Company;
The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009 (upto November 10, 2018)
and Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018 (w.e.f. November 11, 2018):
Not applicable as the company is an unlisted Company;
Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014: Not applicable as the company is an unlisted
Company;
The Securities and Exchange Board of India (Issue and Listing of Debt Securities) Regulations, 2008: Not applicable as the company is an
unlisted Company;
The Securities and Exchange Board of India (Registrars to an Issue and Share Transfer Agents) Regulations, 1993 regarding the Companies
Act and dealing with client: Not applicable as the company is an unlisted Company;
The Securities and Exchange Board of India (Delisting of Equity Shares) Regulations, 2009: Not applicable as the company is an unlisted
Company;
The Securities and Exchange Board of India (Buyback of Securities) Regulations, 1998 (up to September 10, 2018) and The Securities and
Exchange Board of India (Buyback of Securities) Regulations 2018 (w.e.f. September 11, 2018) : Not applicable as the company is an
unlisted Company; and
The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015: Not applicable as the
company is an unlisted Company.
Laws specifically applicable to the industry to which the company belongs, as identified by the management, that is to say: -
The Indian Railway Act, 1989
The Punjab Shops and Establishment Act, 1958
The Contract Labour Regulation and Abolition Act, 1970

63. 63
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
The Food Safety and Standards Act, 2006
The Customs Act,1962
The Central Excise Act, 1944
We have also examined compliance with the applicable clauses of the following:
Secretarial Standards issued by The Institute of Company Secretaries of India;
The Listing Agreement / SEBI (Listing Obligation & Disclosure Requirements) Regulations, 2015 entered into by the Company with Stock
Exchanges: Not applicable as the company is an unlisted Company.
During the period under review the Company has complied with the provisions of the Act, Rules, Regulations, Guidelines, Standards, etc.
mentioned above.
We further report that the Board of Directors of the Company is duly constituted with proper balance of Executive Directors, Non-Executive
Directors and Independent Directors.
Adequate notices were given to all directors to schedule the Board Meetings, agenda and detailed notes on agenda were sent at least seven
days in advance, and a system exists for seeking and obtaining further information and clarifications on the agenda items before the meeting
and for meaningful participation at the meeting.
All decisions at Board Meetings were carried out unanimously. As per records available in the said minutes there were no dissenting views
expressed by any directors during the meetings.
We further report that, there are adequate systems and processes in the company commensurate with the size and operations of the company
to monitor and ensure compliance with applicable laws, rules, regulations and guidelines.
We further report that,
During the year under review, the Company has divested/ sold entire Equity Stake of 5,01,10,000 Equity shares of Rs. 10/- each of M/s.
Dhamra Infrastructure Pvt Ltd.
During the year under review, the Company has divested/ sold entire Equity Stake of 4,34,42,879 Equity shares of Rs. 10/- each of M/s.
Snowman Logistics Limited.
During the year under review, the Company has acquired upto 100% equity stake i.e. 10,000 equity shares (“Equity”) having face value of
Rs. 10/- each from Adani Properties Private Limited (“Equity Seller”) at a total consideration of Rs. 81,53,951/- (Rupee Eighty-One Lakh
Fifty Three Thousand Nine Hundred Fifty One Only) and 10,00,00,000 compulsorily convertible preference shares (“CCPS”) having face
value of Rs. 10/- each from Adani Power Limited (“CCPS Seller”) at a total consideration of Rs. 815,39,51,458/- (Rupees Eight Hundred
Fifteen Crore Thirty Nine Lakh Fifty One Thousand Four Hundred Fifty Eight Only) of Shankheshwar Buildwell Private Limited w.e.f
March 30, 2020.
During the year under review, the Company has acquired upto 100% equity stake i.e. 10,00,000 equity shares (“Equity”) having face value of
Rs. 10/- each from Adani Properties Private Limited (“Equity Seller”) at a total consideration of Rs. 3,53,80,668/- (Rupees Three Crore
Fifty-Three Lakh Eighty Thousand Six Hundred Sixty-Eight Only) and 4,00,00,000 compulsorily convertible preference shares (“CCPS”)
having face value of Rs. 100/- each from Adani Power Limited (“CCPS Seller”) at a total consideration of Rs. 14,15,22,67,332/- (Rupees
Fourteen Hundred FifteenCrore Twenty-Two Lakh Sixty-Seven Thousand Three Hundred Thirty-Two Only) of Sulochna Pedestal Private
Limited w.e.f March 31, 2021.
Date: May 3, 2021
Place: Ahmedabad
For, P.PARIKH & ASSOCIATES
Parthiv Parikh Proprietor
FCS No. 2692
C P No.: 19200
UDIN: F002692C000183488

64. 64
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[110000] Balance sheet
Unless otherwise specified, all monetary values are in Lakhs of INR
31/03/2021 31/03/2020 31/03/2019
Balance sheet [Abstract]
Assets [Abstract]
Non-current assets [Abstract]
Property, plant and equipment (A) 1,04,212.07
97,799.67 58,124.78
Capital work-in-progress (B) 17,129.41
8,110.25
Other intangible assets 1,813.16 2,145.52 2,450.31
Non-current financial assets [Abstract]
Non-current investments 4,08,737.48 2,81,158.56
Loans, non-current 6,097.63 16,870.2
Other non-current financial assets 88,389.35 101.91
Total non-current financial assets 5,03,224.46 2,98,130.67
Other non-current assets 10,761.36 12,772.85
Total non-current assets 6,37,140.46 4,18,958.96
Current assets [Abstract]
Inventories 564.41 549.69
Current financial assets [Abstract]
Current investments 0 0
Trade receivables, current 10,308.09 13,635.22
Cash and cash equivalents 450.28 1,016.39
Bank balance other than cash and cash equivalents (C) 102.51
12.39
Loans, current 5,125.46 49,500
Other current financial assets 1,239.77 20,143.57
Total current financial assets 17,226.11 84,307.57
Other current assets 5,166.89 3,736.34
Total current assets 22,957.41 88,593.6
Total assets 6,60,097.87 5,07,552.56
Equity and liabilities [Abstract]
Equity [Abstract]
Equity attributable to owners of parent [Abstract]
Equity share capital 65,500 65,500 32,500
Other equity 5,46,806.77 3,57,755.54
Total equity attributable to owners of parent 6,12,306.77 4,23,255.54
Non controlling interest 0 0
Total equity 6,12,306.77 4,23,255.54
Liabilities [Abstract]
Non-current liabilities [Abstract]
Non-current financial liabilities [Abstract]
Borrowings, non-current 0 23,182.36
Other non-current financial liabilities (D) 33,895.13
28,605.19
Total non-current financial liabilities 33,895.13 51,787.55
Provisions, non-current 256.18 0
Deferred tax liabilities (net) 2,149.44 2,676.16
Deferred government grants, Non-current (E) 18.36
53.63
Total non-current liabilities 36,319.11 54,517.34
Current liabilities [Abstract]
Current financial liabilities [Abstract]
Borrowings, current 0 12,850
Trade payables, current (F) 4,546.43
5,686.5
Other current financial liabilities 5,516.98 8,353.11
Total current financial liabilities 10,063.41 26,889.61
Other current liabilities 1,141.44 1,667.23
Provisions, current 231.87 340.41
Current tax liabilities 0 847.16
Deferred government grants, Current (G) 35.27
35.27
Total current liabilities 11,471.99 29,779.68
Total liabilities 47,791.1 84,297.02
Total equity and liabilities 6,60,097.87 5,07,552.56

65. 65
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Footnotes
(A)
Property, plant and equipment 69,703.15 67,981.86
Right-of-Use assets 34,508.92 29,817.81
104,212.07 97,799.67
(B) 2. During the year Company has capitalised depreciation of Rs. 10.33 lacs as expenditure during construction.
(C) Note : Margin money deposits are lien against bank guarantees.
(D) "ii) a) During previous year, The Company has entered into long term land lease agreement for land measuring 60702.38 Square
meters at multi product special economic zone at Mundra with Adani Ports and Special Economic Zone Limited for setting up a unit
for storage and warehousing services and other logistics related services. The annual lease rent is subject to revision every two years
on April 01 by 3% escalation of the previous amount. The lease rent terms are for the period of 12 years. There is no contingent rent
and no restrictions imposed by the lease arrangements. The Company has paid Rs. 112.30 lacs (Previous year : Rs. 110.15 lacs )
during the year towards minimum lease payment (MLP).
b) The Company has entered into long term lease agreement for 26 rakes (previous year 22 rakes ) for logistics services. There is no
escalation in rent during the agreement period. The period of lease is in the range of 9 years to 15 years. There is no contingent rent
and no restriction imposed by the lease arrangements. The Company has paid Rs. 4,377.63 lacs ( Previous year : Rs. 2,199.88 lacs)
during the year towards minimum lease payment (MLP).
c) Parcel of land have been taken on lease. The lease rent terms are for the period of 20 years.The lease agreement entered is
non-cancellable for the period of first 15 years of the lease agreement.There is no contingent rent, no sub-lease and no restrictions
imposed by the lease arrangements.
d) The Company has entered into long term land lease agreement for land measuring 13.76 acres at Dhansar in state of
Maharashtra with Adani Agri Logistics Limited for setting up a unit for storage and warehousing services and other logistics related
services. The lease rent terms are for the period of 4 years and 7 months. There is no contingent rent and no restrictions imposed by
the lease arrangements. The Company has paid Rs. 12.01 lacs (Previous year : NIL ) during the year towards minimum lease
payment (MLP).
e) The Company has entered into long term land lease agreement for land measuring 2.45 acres at Kattupalli in the district of
Trivallur with Marin Infrastructure Developer Private Limited for setting up a unit for storage and warehousing services and other
logistics related services. The lease rent terms are for the period of 30 years. There is no contingent rent and no restrictions imposed
by the lease arrangements. The Company has paid Rs. 13.20 lacs (Previous year : NIL ) during the year towards minimum lease
payment (MLP). "
Future minimum lease payments under
leases together with the present value of the
net minimum lease payments are as follows:
Particulars
Within
one year
After one
year but not
later than five
years
More
than five
years
Total
minimum
lease
payments
Less:
Amounts
representing
finance
charges
Present
value of
minimum
lease
payments
March 31, 2021
Minimum Lease Payments
4,741.04
18,783.50
32,119.80 55,644.34
(19,660.87) 35,983.47
Finance charge allocated to future periods
2,634.78
8,776.97
8,249.12 19,660.87
- -
Present Value of MLP
2,106.26
10,006.53
23,870.68 35,983.47
- 35,983.47
March 31, 2020

66. 66
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Minimum Lease Payments
3,896.12
15,554.57
27,805.32 47,256.01
(16,976.52) 30,279.49
Finance charge allocated to future periods
2,221.82
7,479.28
7,275.42 16,976.52
- -
Present Value of MLP
1,674.30
8,075.29
20,529.90 30,279.49
- 30,279.49
c) Sale and Leaseback :- Considering the long term strategic objective of Company, during the previous year, Company has entered
into sale and leaseback transactions for 6 rakes with its parent Company. There is no escalation in rent during the agreement period.
There is no contingent rent and no restriction imposed by the lease arrangements. The lease rent terms are for 15 years and minimum
lease payments is Rs. 241.85 lacs per rake per year.
Disclosure of consideration for sale and leaseback transaction is as follows:
Particulars
For the year
ended
March 31, 2021
For the year
ended
March 31, 2020
carrying value of Property, plant and equipment sold under sale and leaseback
transactions
- 13,044.70
gains or losses arising from sale and leaseback transactions - -
Present value of Minimum Lease payments at lease commencement date - 13,044.70
The effect of sale and leaseback transactions is as follows: Rs. in lacs
Particulars March 31, 2021 March 31, 2020
Assets
Property, Plant and Equipments - Right-of-use assets - 13,044.70
Property, Plant and Equipments - Own assets - (13,044.70)
Non Trade receivable - 13,044.70
Total Assets - 13,044.70
Liabilities
Financial Liabilities - Lease Liabilities (Current + Non Current) - 13,044.70
Total Liabilities - 13,044.70

67. 67
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
iii) Disclosure with regards to changes in liabilities arising from Financing activities as set out in Ind AS 7 – Statement of Cash flows
Particulars of liabilities arising from
financing activity
As at
March 31,
2020
Net cash
flows
Other
changes *
Interest on Lease
liabilities
As at
March 31,
2021
Long term borrowings 23,182.36
(23,182.36)
- - -
Short term borrowings 12,850.00
(12,850.00)
- -
Proceeds from unsecured perpetual debt
332,000.00 259,013.00
- - 528,013.00
Interest accrued on borrowings 4,078.54
(5,135.89)
3,676.89 (2,619.54) -
Lease liabilities 30,279.49
(4,501.94)
7,586.38 2,619.54 35,983.47
Total
402,390.39 213,342.81
11,263.27 - 563,996.47
* The same relates to amount charged in statement of profit and loss for interest accrued on borrowing and addition in lease
liabilities represented in lease payable.
As at March 31, 2020
Particulars of liabilities arising
from financing activity
As at
March 31,
2019
Net cash
flows
Other
changes
#
Fair value adjustment on interest
free inter corporate deposits
As at
March 31,
2020
Long term borrowings 27,202.36
(4,020.00)
- - 23,182.36
Short term borrowings -
12,850.00
- - 12,850.00
Proceeds from unsecured
perpetual debt 176,105.00 155,895.00
- - 332,000.00
Interest accrued on borrowings 1,247.84
(1,806.30) 5,837.79
(1,200.79) 4,078.54
Lease liabilities -
(2,317.24) 31,395.94
1,200.79 30,279.49
Total
204,555.20 160,601.46 37,233.73
- 402,390.39

68. 68
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
# The same relates to amount charged in statement of profit and loss for interest accrued on borrowing and addition in lease
liabilities represented in lease payable.
(E)
ii) Movement in deferred government grant is as below : March 31, 2021 March 31, 2020
Opening Balance 88.90 124.17
Amortisation during the year (35.27) (35.27)
Closing Balance 53.63 88.90
(F)
Trade payables
March 31,
2021
March 31,
2020
Total outstanding dues of micro enterprises and small enterprises (refer note 36) - 0.51
Total outstanding dues of creditors other than micro enterprises and small
enterprises
4,546.43 5,685.99
4,546.43 5,686.50
Due to related parties included in above trade payables (refer note 40) 1,728.62 2,829.96
(G)
ii) Movement in deferred government grant is as below : March 31, 2021 March 31, 2020
Opening Balance 88.90 124.17
Amortisation during the year (35.27) (35.27)
Closing Balance 53.63 88.90

69. 69
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[210000] Statement of profit and loss
Earnings per share [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of equity share capital [Axis] Equity shares [Member] Equity shares 1 [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Statement of profit and loss [Abstract]
Earnings per share [Abstract]
Earnings per share [Line items]
Basic earnings per share [Abstract]
Basic earnings (loss) per share from
continuing operations
[INR/shares] 1.69 [INR/shares] 2.22 [INR/shares] 1.69 [INR/shares] 2.22
Total basic earnings (loss) per share [INR/shares] 1.69 [INR/shares] 2.22 [INR/shares] 1.69 [INR/shares] 2.22
Diluted earnings per share [Abstract]
Diluted earnings (loss) per share from
continuing operations
[INR/shares] 1.69 [INR/shares] 2.22 [INR/shares] 1.69 [INR/shares] 2.22
Total diluted earnings (loss) per share [INR/shares] 1.69 [INR/shares] 2.22 [INR/shares] 1.69 [INR/shares] 2.22

70. 70
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Statement of profit and loss [Abstract]
Income [Abstract]
Revenue from operations 65,548.53 73,819.67
Other income 15,261.48 7,383.92
Total income 80,810.01 81,203.59
Expenses [Abstract]
Cost of materials consumed 0 0
Changes in inventories of finished goods, work-in-progress and
stock-in-trade
0 0
Employee benefit expense 3,150.27 2,428.6
Finance costs 3,676.89 5,837.79
Depreciation, depletion and amortisation expense 6,899.78 5,734.55
Other expenses (A) 53,360.77
51,505.59
Total expenses 67,087.71 65,506.53
Profit before exceptional items and tax 13,722.3 15,697.06
Total profit before tax 13,722.3 15,697.06
Tax expense [Abstract]
Current tax 1,587.18 4,159.04
Deferred tax 1,068.73 -456.06
Total tax expense 2,655.91 3,702.98
Total profit (loss) for period from continuing operations 11,066.39 11,994.08
Tax expense of discontinued operations 0 0
Total profit (loss) from discontinued operations after tax 0 0
Total profit (loss) for period 11,066.39 11,994.08
Comprehensive income OCI components presented net of tax [Abstract]
Whether company has other comprehensive income OCI components
presented net of tax
No No
Other comprehensive income net of tax [Abstract]
Total other comprehensive income -2,044.67 6.96
Total comprehensive income 9,021.72 12,001.04
Comprehensive income OCI components presented before tax [Abstract]
Whether company has comprehensive income OCI components presented
before tax
Yes Yes
Other comprehensive income before tax [Abstract]
Components of other comprehensive income that will not be
reclassified to profit or loss, before tax [Abstract]
Other comprehensive income, before tax, gains (losses) on
remeasurements of defined benefit plans
-62.57 9.3
Other comprehensive income that will not be reclassified to
profit or loss, before tax, others
-3,577.54 0
Other comprehensive income that will not be reclassified to
profit or loss, before tax
-3,640.11 9.3
Components of other comprehensive income that will be
reclassified to profit or loss, before tax [Abstract]
Exchange differences on translation before tax [Abstract]
Total other comprehensive income, before tax, exchange
differences on translation
0 0
Debt instrument through other comprehensive income before tax
[Abstract]
Other comprehensive income, before tax, Debt instrument
through other comprehensive income
0 0
Cash flow hedges before tax [Abstract]
Total other comprehensive income, before tax, cash flow hedges 0 0
Hedges of net investments in foreign operations before tax
[Abstract]
Total other comprehensive income, before tax, hedges of net
investments in foreign operations
0 0
Change in value of time value of options before tax [Abstract]
Total other comprehensive income, before tax, change in
value of time value of options
0 0
Change in value of forward elements of forward contracts before
tax [Abstract]
Total other comprehensive income, before tax, change in
value of forward elements of forward contracts
0 0
Change in value of foreign currency basis spreads before tax
[Abstract]
Total other comprehensive income, before tax, change in
value of foreign currency basis spreads
0 0

71. 71
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Other comprehensive income, before tax, net
movement in regulatory deferral account balances
related to items that will be reclassified to
profit or loss [Abstract]
Total other comprehensive income, before tax,
net movement in regulatory deferral account
balances related to items that will be
reclassified to profit or loss
0 0
Financial assets measured at fair value through other
comprehensive income before tax [Abstract]
Total other comprehensive income, before tax,
financial assets measured at fair value through other
comprehensive income
0 0
Other comprehensive income that will be reclassified to profit
or loss, before tax, others
0 0
Total other comprehensive income that will be reclassified to
profit or loss, before tax
0 0
Total other comprehensive income, before tax -3,640.11 9.3
Income tax relating to components of other comprehensive
income that will not be reclassified to profit or loss
[Abstract]
Income tax relating to remeasurements of defined benefit plans
of other comprehensive income
-15.75 2.34
Others income tax relating to components of other
comprehensive income that will not be reclassified to
profit or loss
-1,579.69 0
Aggregated income tax relating to components of other
comprehensive income that will not be reclassified to
profit or loss
-1,595.44 2.34
Income tax relating to components of other comprehensive
income that will be reclassified to profit or loss [Abstract]
Aggregated income tax relating to components of other
comprehensive income that will be reclassified to profit
or loss
0 0
Total other comprehensive income -2,044.67 6.96
Total comprehensive income 9,021.72 12,001.04
Earnings per share explanatory [TextBlock]
Earnings per share [Abstract]
Basic earnings per share [Abstract]
Basic earnings (loss) per share from continuing operations [INR/shares] 1.69 [INR/shares] 2.22
Total basic earnings (loss) per share [INR/shares] 1.69 [INR/shares] 2.22
Diluted earnings per share [Abstract]
Diluted earnings (loss) per share from continuing operations [INR/shares] 1.69 [INR/shares] 2.22
Total diluted earnings (loss) per share [INR/shares] 1.69 [INR/shares] 2.22
Footnotes
(A)
31-Mar-21 31-Mar-20
Operating expenses 50,401.34 48,796.75
Foreign Exchange Loss (net) 0.63 -
Other expenses 2,958.80 2,708.84
53,360.77 51,505.59

72. 72
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[210000a] Statement of profit and loss
Other comprehensive income that will not be reclassified to profit or loss, before tax, others [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Other comprehensive income that will not be reclassified to profit or loss, before tax, others [Axis] 1
01/04/2020
to
31/03/2021
Other comprehensive income that will not be reclassified to profit or loss, before tax, others [Abstract]
Other comprehensive income that will not be reclassified to profit or loss, before tax, others [Line items]
Description of other comprehensive income that will not be reclassified to profit or loss, before tax,
others
Fair value loss on
FVTOCI financial
assets
Other comprehensive income that will not be reclassified to profit or loss, before tax, others -3,577.54
[400200] Statement of changes in equity
Statement of changes in equity [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Components of equity [Axis] Equity [Member]
Equity attributable
to the equity
holders of the
parent [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period 11,066.39 11,994.08 11,066.39
Changes in comprehensive income components -1,525.66 6.96 -1,525.66
Total comprehensive income 9,540.73 12,001.04 9,540.73
Other changes in equity [Abstract]
Other additions to reserves -1,997.84 0 -1,997.84
Deductions to reserves [Abstract]
Other deductions to reserves 15,983.5 4.94 15,983.5
Total deductions to reserves 15,983.5 4.94 15,983.5
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Transfer to Retained earnings -1,478.84 0 -1,478.84
Total appropriations for dividend,
dividend tax and retained earnings
-1,478.84 0 -1,478.84
Increase (decrease) through other
contributions by owners, equity
2,59,013 1,55,895 2,59,013
Other changes in equity, others -63,000 0 -63,000
Total other changes in equity 1,79,510.5 1,55,890.06 1,79,510.5
Total increase (decrease) in equity 1,89,051.23 1,67,891.1 1,89,051.23
Other equity at end of period 5,46,806.77 3,57,755.54 1,89,864.44 5,46,806.77

73. 73
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Statement of changes in equity [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Components of equity [Axis]
Equity attributable to the equity
holders of the parent [Member]
Equity component of financial
instrument [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period 11,994.08 0 0
Changes in comprehensive income components 6.96
Total comprehensive income 12,001.04
Other changes in equity [Abstract]
Other additions to reserves 0
Deductions to reserves [Abstract]
Other deductions to reserves 4.94
Total deductions to reserves 4.94 0 0
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Transfer to Retained earnings 0
Total appropriations for dividend,
dividend tax and retained earnings
0 0 0
Increase (decrease) through other
contributions by owners, equity
1,55,895
Other changes in equity, others 0
Total other changes in equity 1,55,890.06 0 0
Total increase (decrease) in equity 1,67,891.1 0 0
Other equity at end of period 3,57,755.54 1,89,864.44 4,018.16 (A) 4,018.16
Footnotes
(A)
Note: Deemed equity contribution represents fair valuation adjustment net of deferred tax of Rs. NIL (previous year
Rs. 1,965.91 lacs) of interest free loan from parent Company.
Statement of changes in equity [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Components of equity [Axis]
Equity component
of financial
instrument
[Member]
Reserves [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period 11,066.39 11,994.08
Changes in comprehensive income components -1,525.66 6.96
Total comprehensive income 9,540.73 12,001.04
Other changes in equity [Abstract]
Deductions to reserves [Abstract]
Other deductions to reserves 15,983.5 4.94
Total deductions to reserves 15,983.5 4.94
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Total appropriations for dividend,
dividend tax and retained earnings
0 0
Other changes in equity, others 0 0
Total other changes in equity -15,983.5 -4.94
Total increase (decrease) in equity -6,442.77 11,996.1
Other equity at end of period 4,018.16 15,294.61 21,737.38 9,741.28

74. 74
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Statement of changes in equity [Table] ..(4)
Unless otherwise specified, all monetary values are in Lakhs of INR
Components of equity [Axis] Capital reserves [Member]
Retained earnings
[Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period 0 0 11,066.39
Changes in comprehensive income components -1,525.66
Total comprehensive income 9,540.73
Other changes in equity [Abstract]
Deductions to reserves [Abstract]
Other deductions to reserves 15,983.5 0 0
Total deductions to reserves 15,983.5 0 0
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Total appropriations for dividend,
dividend tax and retained earnings
0 0 0
Other changes in equity, others 0 0
Total other changes in equity -15,983.5 0 0
Total increase (decrease) in equity -15,983.5 0 9,540.73
Other equity at end of period (A) -15,979.62 (B) 3.88 3.88 31,274.23
Footnotes
(A)
(i) Capital reserve of Rs.3.88 lacs represents excess of carrying value of assets over the consideration paid for
acquisition of the assets under the scheme of arrangement.The same cannot be utilised for payment of dividend.
(ii) On March 22, 2021, the Company sold their investments in equity shares of Dhamra Infrastructure Private Ltd
(“DIPL”) to The Dhamra Port Company Ltd (“DPCL”), one of the fellow subsidiary entity, at a consideration of Rs.
7,516.50 lacs. This being a transaction with entities under common control, the loss on such disposal has been
accounted as transactions with owners as in their capacity of owners, in the statement of changes in equity.
(B)
Note: - Capital reserve represents excess of carrying value of assets over the consideration paid for acquisition of the
assets under the scheme of arrangement . The same cannot be utilised for payment of dividend.

75. 75
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Statement of changes in equity [Table] ..(5)
Unless otherwise specified, all monetary values are in Lakhs of INR
Components of equity [Axis] Retained earnings [Member] Other retained earning [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period 11,994.08 11,066.39 11,994.08
Changes in comprehensive income components 6.96 -1,525.66 6.96
Total comprehensive income 12,001.04 9,540.73 12,001.04
Other changes in equity [Abstract]
Deductions to reserves [Abstract]
Other deductions to reserves 4.94 0 (A) 4.94
Total deductions to reserves 4.94 0 4.94
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Total appropriations for dividend,
dividend tax and retained earnings
0 0 0
Total other changes in equity -4.94 0 -4.94
Total increase (decrease) in equity 11,996.1 9,540.73 11,996.1
Other equity at end of period 21,733.5 9,737.4 31,274.23 21,733.5
(A) Equity cost adjustment
Statement of changes in equity [Table] ..(6)
Unless otherwise specified, all monetary values are in Lakhs of INR
Components of equity [Axis]
Other retained
earning [Member]
Other equity other [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period 0 0
Other changes in equity [Abstract]
Other additions to reserves -1,997.84 0
Deductions to reserves [Abstract]
Total deductions to reserves 0 0
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Transfer to Retained earnings -1,478.84 0
Total appropriations for dividend,
dividend tax and retained earnings
-1,478.84 0
Increase (decrease) through other
contributions by owners, equity
2,59,013 1,55,895
Other changes in equity, others -63,000 0
Total other changes in equity 1,95,494 1,55,895
Total increase (decrease) in equity 1,95,494 1,55,895
Other equity at end of period 9,737.4 5,27,494 3,32,000 1,76,105
Description of nature of other equity, others

76. 76
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Statement of changes in equity [Table] ..(7)
Unless otherwise specified, all monetary values are in Lakhs of INR
Components of equity [Axis] Other equity other 1 [Member]
Other equity
other 2 [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period 0 0 0
Other changes in equity [Abstract]
Deductions to reserves [Abstract]
Total deductions to reserves 0 0 0
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Total appropriations for dividend,
dividend tax and retained earnings
0 0 0
Increase (decrease) through other
contributions by owners, equity
(C) 2,59,013
Other changes in equity, others (D) -63,000
Total other changes in equity 0 0 1,96,013
Total increase (decrease) in equity 0 0 1,96,013
Other equity at end of period (A) 50,000 (B) 50,000 50,000 4,78,013
Description of nature of other equity, others
i) Unsecured Perpetual
Non-Cumulative
Non-Convertible
Debentures
a) Unsecured Perpetual
Non-Cumulative
Non-Convertible
Debentures
ii) Shareholder loan
in the nature of
perpetual debt

77. 77
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Footnotes
(A)
Note:
During the FY 2018-19, the Company had issued 6.50% 50,00,00,000 Unsecured Perpetual Non-Cumulative
Non-Convertible Debentures (Perpetual NCDs) of the face value of Rs. 10/- each amounting to Rs. 50,000.00 lacs, in
aggregate on private placement basis to Adani Ports and Special Economic Zone Limited (the parent Company).
These securities are perpetual in nature with no fixed maturity or redemption period and are callable only at the
option of the Company. These securities are issued with coupon of 6.50% but payable at the option of the Company
though in case Company decide to declare dividend, the interest will become payable. As these securities are
perpetual in nature and the Company does not have any redemption obligation, these have been classified as
‘Equity’.
(B)
Note:
During the previous year, the Company had issued 6.50% 50,00,00,000 Unsecured Perpetual Non-Cumulative
Non-Convertible Debentures (Perpetual NCDs) of the face value of Rs. 10/- each amounting to Rs. 50,000.00 lacs, in
aggregate on private placement basis to Adani Ports and Special Economic Zone Limited (the parent Company).
These securities are perpetual in nature with no fixed maturity or redemption period and are callable only at the
option of the Company. These securities are issued with coupon of 6.50% but payable at the option of the Company
though in case Company decide to declare dividend, the interest will become payable. As these securities are
perpetual in nature and the Company does not have any redemption obligation, these have been classified as
‘Equity’.
(C)
b.)The Company had taken shareholder loan from he Adani Harbour Services Limited (the fellow subsidiary
Company) of Rs. 2,59,013.00 lacs (Previous year Rs. 0.00 lacs) repayable at discretion of the Company.Further
Interest at the rate of 7.50% p.a. shall be payable and accrued at the end of each financial year at discretion of the
Company. As this loan does not have any define repayment term and interest accrual also at the discretion of
borrower, the same has been classified as 'Equity'.
(D)
a.)The Company had taken shareholder loan from Adani Ports and Special Economic Zone Limited (the parent
Company) of Rs. 0.00 lacs (Previous year Rs. 1,55,895.00 lacs) repayable at discretion of the Company.The
Company had repaid Rs. 63,000.00 lacs during the year.Further Interest at the rate of 7.50% p.a. shall be payable
and accrued at the end of each financial year at discretion of the Company. As this loan does not have any define
repayment term and interest accrual also at the discretion of borrower, the same has been classified as 'Equity'.

78. 78
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Statement of changes in equity [Table] ..(8)
Unless otherwise specified, all monetary values are in Lakhs of INR
Components of equity [Axis] Other equity other 2 [Member] Other equity other 3 [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period 0 0 0
Other changes in equity [Abstract]
Other additions to reserves -1,997.84 0
Deductions to reserves [Abstract]
Total deductions to reserves 0 0 0
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Transfer to Retained earnings -1,478.84 0
Total appropriations for dividend,
dividend tax and retained earnings
0 -1,478.84 0
Increase (decrease) through other
contributions by owners, equity
1,55,895
Other changes in equity, others 0
Total other changes in equity 1,55,895 -519 0
Total increase (decrease) in equity 1,55,895 -519 0
Other equity at end of period (A) 2,82,000 1,26,105 -519 0
Description of nature of other equity, others
b) Shareholder loan in the
nature of perpetual debt
O t h e r
Comprehensive
Income
O t h e r
Comprehensive
Income
Footnotes
(A)
The Company had taken shareholder loan from Adani Ports and Special Economic Zone Limited (the parent
Company) of Rs. 1,55,895.00 lacs (Previous year Rs. 1,26,105.00 lacs) repayable at discretion of the
Company.Further Interest at the rate of 7.50% p.a. shall be payable and accrued at the end of each financial year at
discretion of the Company. As this loan does not have any define repayment term and interest accrual also at the
discretion of borrower, the same has been classified as 'Equity'.
Statement of changes in equity [Table] ..(9)
Unless otherwise specified, all monetary values are in Lakhs of INR
Components of equity [Axis]
Other equity other
3 [Member]
31/03/2019
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Other equity at end of period 0
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
Disclosure of notes on changes in equity [TextBlock]
Textual information (37)
[See below]

79. 79
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (37)
Disclosure of notes on changes in equity [Text Block]
13 Other equity 31-03-2021 31-03-2020
Rs. in Lacs Rs. in Lacs
(a) Retained Earnings
Opening Balance 21733.5 9737.4
Add : Profit for the year 11019.57 12001.04
Add: transferred from other comprehensive income (refer note 4(v)) -1478.84 0
Less: Share issue expenses 0 -4.94
Closing Balance 31274.23 21733.5
Note:- The portion of profits not distributed among the shareholders are termed as retained earnings. The Company may utilize the retained
earnings for making investments for future growth and expansion plans, for the purpose of generating higher returns for the shareholders or
for any other specific purpose, as approved by the Board of Directors of the Company.
(b) Deemed equity contribution (refer note below) 4018.16 4018.16
4018.16 4018.16
Movement of deemed equity contribution :
At the beginning of the year 4018.16 4018.16
Increase / (decrease) during the year 0 0
At the end of the year 4018.16 4018.16
Note: Deemed equity contribution represents fair valuation adjustment net of deferred tax of interest free loan from parent Company.
(c) Other Comprehensive Income
At the beginning of the year
Addition during the year -1997.84 0

80. 80
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Less: transferred to retained earnings (refer note 4(v)) 1478.84 0
At the end of the year -519 0
(d) Capital reserve
At the beginning of the year 3.88 3.88
Addition during the year (refer note (ii) below) -15983.5
At the end of the year -15979.62 3.88
Notes:
(i) Capital reserve of Rs.3.88 lacs represents excess of carrying value of assets over the consideration paid for acquisition of the assets under
the scheme of arrangement.The same cannot be utilised for payment of dividend.
(ii) On March 22, 2021, the Company sold their investments in equity shares of Dhamra Infrastructure Private Ltd (“DIPL”) to The Dhamra
Port Company Ltd (“DPCL”), one of the fellow subsidiary entity, at a consideration of Rs. 7,516.50 lacs. This being a transaction with
entities under common control, the loss on such disposal has been accounted as transactions with owners as in their capacity of owners, in the
statement of changes in equity.
31-03-2021 31-03-2020
ii) Shareholder loan in the nature of perpetual debt Rs. in Lacs Rs. in Lacs
At the beginning of the year 282000 126105
Add: raised during the year 259013 155895
Add: repaid during the year -63000 0
At the end of the year 478013 282000
Note:
a.)The Company had taken shareholder loan from Adani Ports and Special Economic Zone Limited (the parent Company) of Rs. 0.00 lacs
(Previous year Rs. 1,55,895.00 lacs) repayable at discretion of the Company.The Company had repaid Rs. 63,000.00 lacs during the
year.Further Interest at the rate of 7.50% p.a. shall be payable and accrued at the end of each financial year at discretion of the Company. As
this loan does not have any define repayment term and interest accrual also at the discretion of borrower, the same has been classified as
'Equity'.
b.)The Company had taken shareholder loan from he Adani Harbour Services Limited (the fellow subsidiary Company) of Rs. 2,59,013.00
lacs (Previous year Rs. 0.00 lacs) repayable at discretion of the Company.Further Interest at the rate of 7.50% p.a. shall be payable and
accrued at the end of each financial year at discretion of the Company. As this loan does not have any define repayment term and interest
accrual also at the discretion of borrower, the same has been classified as 'Equity'.
Total perpetual debt [ (i)+ (ii) ] 528013 332000
Total other equity [ (a)+(b)+(c)+(d)+(e) ] 546806.77 357755.54

81. 81
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[320000] Cash flow statement, indirect
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Statement of cash flows [Abstract]
Whether cash flow statement is applicable on company (A) Yes
Yes
Cash flows from used in operating activities [Abstract]
Profit before tax 13,722.3 15,697.06
Adjustments for reconcile profit (loss) [Abstract]
Adjustments for finance costs 3,676.89 5,837.79
Adjustments for decrease (increase) in inventories -14.72 10.55
Adjustments for decrease (increase) in trade receivables, current 3,109.27 166.75
Adjustments for decrease (increase) in other current assets -1,420.63 -3,268.27
Adjustments for other financial assets, current 7.15 106.32
Adjustments for increase (decrease) in trade payables, current -1,140.08 2,127.6
Adjustments for increase (decrease) in other current liabilities -401.4 618.52
Adjustments for depreciation and amortisation expense 6,899.78 5,734.55
Adjustments for provisions, current (B) 178.54
-8.06
Adjustments for other financial liabilities, current -461.88 823.44
Adjustments for interest income 5,391.28 6,697.43
Adjustments for fair value losses (gains) -563.21 -506.5
Other adjustments for which cash effects are investing or financing
cash flow (C) -9,189.11
-74.94
Other adjustments to reconcile profit (loss) (D) -35.27
-25.44
Total adjustments for reconcile profit (loss) -4,745.95 4,844.88
Net cash flows from (used in) operations 8,976.35 20,541.94
Income taxes paid (refund) 2,205.12 2,077.12
Net cash flows from (used in) operating activities 6,771.23 18,464.82
Cash flows from used in investing activities [Abstract]
Cash flows from losing control of subsidiaries or other businesses (E) 32,778.5
0
Cash flows used in obtaining control of subsidiaries or other businesses 447.91 46,482.97
Other cash payments to acquire equity or debt instruments of other
entities (F) 25,782.76
57,770.39
Proceeds from sales of property, plant and equipment 14,613.06 13,280.08
Purchase of property, plant and equipment 11,369.81 47,869.38
Proceeds from sales of other long-term assets 0.25 469.27
Cash advances and loans made to other parties (G) 1,13,971.49
68,740.57
Cash receipts from repayment of advances and loans made to other parties (H) 1,69,118.6
21,298.62
Interest received 9,674.08 2,434.35
Other inflows (outflows) of cash (I) -2,32,292.67
-28,945.39
Net cash flows from (used in) investing activities -1,57,680.15 -2,12,326.38
Cash flows from used in financing activities [Abstract]
Proceeds from issuing shares 0 33,000
Proceeds from borrowings (J) 2,80,214.1
2,54,075
Repayments of borrowings (K) 1,20,233.46
89,350
Payments of lease liabilities (L) 4,501.94
2,317.24
Interest paid 5,135.89 1,806.3
Other inflows (outflows) of cash (M) 0 -4.94
Net cash flows from (used in) financing activities 1,50,342.81 1,93,596.52
Net increase (decrease) in cash and cash equivalents before effect of
exchange rate changes
-566.11 -265.04
Net increase (decrease) in cash and cash equivalents -566.11 -265.04
Cash and cash equivalents cash flow statement at end of period 450.28 1,016.39 1,281.43

82. 82
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Footnotes
(A)
(1) The Statement of Cash flows has been prepared under the Indirect method as set out in Ind AS 7 – Statement of
Cash flows notified under section 133 of The Companies Act, 2013, read together with paragraph 7 of the Companies
(Indian Accounting Standard) Rules 2015 (as amended).
(2) Disclosure with regards to changes in liabilities arising from Financing activities as set out in Ind AS 7 – Statement
of Cash flows is presented under note 15(iii).
(B)
Excess provision written back -39.32 -3.92
Allowance for/(reversal of) doubtful debts 217.86 -4.14
178.54 (8.06)
(C)
Loss / (Profit) on sale / discard of property, plant and equipment (net) 16.81 (26.20)
Gain on sale of Mutual fund (0.25) (48.74)
Gain on disposal of associate (9,205.67) -
(9,189.11) (74.94)
(D)
Amortisation of government grant (35.27) (35.27)
Baddebts written off - 9.83
(35.27) (25.44)
(E)
Proceeds from sale of investment in subsidiary 7,516.50 -
Proceeds from sale of investment in associate 25,262.00 -
(F) Investment in unsecured perpetual debt instruments (Net)
(G) Inter corporate deposit/loan given
(H) Inter corporate deposit/loan received back
(I)
Deposit given against capital contract (15,000.00) -
Withdrawal / (Deposit in) margin money 11.79 (9.21)

83. 83
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Advance paid for purchase of compulsorily convertible preference shares of subsidiary (73,385.56) -
Investment in compulsorily convertible preference shares of subsidiary/Joint venture entity (143,918.90) (28,936.18)
(232,292.67) (28,945.39)
(J)
Proceeds from inter corporate deposits 21201.1 98180
Proceeds from unsecured perpetual debt instruments 259013 155895
280,214.10 254,075.00
(K)
Repayment of inter corporate deposits (57,233.46) (89,350.00)
Repayment of perpetual debt instruments (63,000.00) -
(120,233.46) (89,350.00)
(L)
Payment of lease liabilities (1,879.13) (1,116.45)
Payment of interest on lease liabilities (2,622.81) (1,200.79)
(4,501.94) (2,317.24)
(M) Expense incurred for issuance of equity share capital
[610100] Notes - List of accounting policies
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
Disclosure of significant accounting policies [TextBlock]
Textual information (38)
[See below]

84. 84
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (38)
Disclosure of significant accounting policies [Text Block]
2 Basis of preparation
2.1 "These financial statements are prepared in accordance with Indian Accounting Standard (Ind AS), under the historical cost convention
on the accrual basis except for certain financial instruments which are measured at fair values, the provisions of the Companies Act , 2013
('the Act') (to the extent notified). The Ind AS are prescribed under Section 133 of the Act read with Rule 3 of the Companies (Indian
Accounting Standards) Rules, 2015 and relevant amendment rules issued there after.
"
Accounting policies have been consistently applied except where a newly issued accounting standard is initially adopted or a revision to an
existing accounting standard requires a change in the accounting policy hitherto in use.
In addition, the financial statements are presented in INR and all values are rounded to the nearest lacs (INR 00,000), except when otherwise
indicated.
2.2 Summary of significant accounting policies
a) Current versus non-current classification
The Company presents assets and liabilities in the balance sheet based on current/ non-current classification. An asset is treated as current
when it is:
- Expected to be realised or intended to be sold or consumed in normal operating cycle
- Held primarily for the purpose of trading
- Expected to be realised within twelve months after the reporting period, or
- Cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting
period
All other assets are classified as non-current.
A liability is current when:
- It is expected to be settled in normal operating cycle
- It is held primarily for the purpose of trading
- It is due to be settled within twelve months after the reporting period, or
- There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period
The Company classifies all other liabilities as non-current
The operating cycle is the time between the acquisition of assets for processing and their realisation in cash and cash equivalents. The
Company has identified twelve months as its operating cycle.
b) Inventories
Stores and Spares:
- Valued at lower of cost and net realizable value. Cost is determined on a moving weighted average basis. Cost of stores and spares lying in
bonded warehouse includes custom duty accounted for on an accrual basis.
- Stores and Spares which do not meet the definition of property, plant and equipment are accounted as inventories.
- Costs incurred that relate to future contract activities are recognised as ”Project Work in Progress”.
- Project work in progress comprise specific contract costs and other directly attributable overheads including borrowing costs which can
be allocated on specific contract cost is, valued at lower of cost and net realisable value.
- Net Realizable Value in respect of store and spares is the estimated current procurement price in the ordinary course of the business.
c) Cash and cash equivalents
Cash and cash equivalents in the balance sheet comprise cash at banks and on hand and short-term deposits with an original maturity of three
months or less, which are subject to an insignificant risk of changes in value.
For the purpose of the statement of cash flows, cash and cash equivalents consist of cash and short-term deposits, as defined above, net of
outstanding bank overdrafts as they are considered an integral part of the company's cash management.
d) Property, plant and equipment (PPE)
Property, plant and equipment is stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. Such cost
includes the cost of replacing part of the plant and equipment and borrowing costs for long-term construction projects if the recognition
criteria are met. When significant parts of plant and equipment are required to be replaced at intervals, The company depreciates them
separately based on their specific useful lives. Likewise, when a major inspection is performed, its cost is recognized in the carrying amount
of the plant and equipment as a replacement if the recognition criteria are satisfied. All other repair and maintenance costs are recognized in
statement of profit or loss as incurred.
Borrowing cost relating to acquisition / construction of fixed assets which take substantial period of time to get ready for its intended use are
also included to the extent they relate to the period till such assets are ready to be put to use.
Depreciation on property, plant and equipment is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful
lives estimated by the management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of
Corporate Affairs effective 01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to
compute depreciation, to conform to the requirements of the Companies Act, 2013.
Spares / standby equipments are depreciated prospectively over the remaining useful lives of the respective mother assets.
An item of property, plant and equipment and any significant part initially recognized is derecognized upon disposal or when no future
economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference
between the net disposal proceeds and the carrying amount of the asset) is included in the income statement when the asset is derecognized.
The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed at each financial year end and
adjusted prospectively, if appropriate.

85. 85
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
e) Intangible assets
Intangible assets are recognised when it is probable that the future economic benefits that are attributable to the assets will flow to the
company and the cost of the assets can be measured reliably.
Intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible assets acquired in a business
combination is their fair value at the date of acquisition. Following initial recognition, intangible assets are carried at cost less any
accumulated amortization and accumulated impairment losses. Internally generated intangibles, excluding capitalised development costs, are
not capitalised and the related expenditure is reflected in profit or loss in the period in which the expenditure is incurred.
The useful lives of intangible assets are assessed as finite.
Intangible assets with finite lives are amortised over the useful economic life and assessed for impairment whenever there is an indication
that the intangible asset may be impaired. The amortisation period and the amortisation method for an intangible asset with a finite useful life
are reviewed at least at the end of each reporting period. Changes in the expected useful life or the expected pattern of consumption of future
economic benefits embodied in the asset are considered to modify the amortisation period or method, as appropriate, and are treated as
changes in accounting estimates. The amortisation expense on intangible assets with finite lives is recognised in the statement of profit and
loss unless such expenditure forms part of carrying value of another asset.
Gains or losses arising from derecognition of an intangible asset are measured as the difference between the net disposal proceeds and the
carrying amount of the asset and are recognised in the statement of profit or loss when the asset is derecognised.
A summary of the policies applied to the Company’s intangible assets is, as follows:
Intangible assets Method of amortisation Estimated Useful Life
Software on straight line basis 5 Years or useful life whichever is less
Railway license fees on straight line basis 20 Years
f) Revenue Recognition
"Revenue is recognized to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably
measured, regardless of when the payment is being made. Revenue is measured at the fair value of the consideration received or receivable,
taking into account contractually defined terms of payment and excluding taxes or duties collected on behalf of the government.
The specific recognition criteria described below must also be met before revenue is recognized.
"
i) Rendering of services
Revenue from services are recognized in the accounting period in which the services are rendered on proportionate completion method basis
based on services completed till reporting date. Revenue is recognized based on the actual service provided to the end of reporting period as a
proportion of total services to be provided.
In cases, where the contracts include multiple contract obligations, the transaction price will be allocated to each performance obligation
based on the standalone selling prices. Where these prices are not directly observable, they are estimated based on expected cost plus margin.
The amount recognized as revenue is exclusive of goods & service tax where applicable.
ii) Dividend
Revenue is recognized when the Company’s right to receive the payment is established, which is generally when shareholders approve the
dividend.
iii) Interest Income
For all financial assets measured either at amortized cost or at fair value through other comprehensive income, interest income is recorded
using the effective interest rate (EIR). EIR is the rate that exactly discounts the estimated future cash payments or receipts over the expected
life of the financial instrument or a shorter period, where appropriate, to the gross carrying amount of the financial asset or to the amortized
cost of a financial liability. When calculating the effective interest rate, the Company estimates the expected cash flows by considering all the
contractual terms of the financial instrument (for example, prepayment, extension, call and similar options) but does not consider the
expected credit losses. Interest income is included in finance income in the statement of profit and loss.
iv) Income from Service Exports from India Scheme (SEIS)
"Income from Services Exports from India Scheme (“SEIS”) incentives under the Government of India’s Foreign Trade Policy 2015-20 on
logistics related services income are classified as “Other Operating Income ” and this income is recognised based on the effective incentive
rate under the scheme, provided no significant uncertainty exists for the measurability, realisation and utilisation of the credit under the
scheme. The receivables related to SEIS licenses are classified as “Other Non-Financial Assets”.
"
g) Functional currency, foreign currency transactions and balances
The functional currency of the Company (i.e. the currency of the primary economic environment in which the Company operates) is Indian
Rupee. All financial information is presented in Indian Rupee and is rounded off to the nearest lakh with two decimal point.
On initial recognition, all foreign currency transactions are translated into the functional currency using the exchange rates prevailing on the
date of the transaction. As at the reporting date, foreign currency monetary assets and liabilities are translated at the exchange rate prevailing
on the Balance Sheet date and the exchange gains or losses are recognised in the Statement of Profit and Loss. Non-monetary assets and
liabilities that are carried at historical cost in foreign currency are translated at the exchange rates at the dates of initial transaction. Forward
exchange contracts to manage exchange currency exposures are marked to market and resulting gain or loss is recorded in the Statement of
Profit and loss. Any profit or loss arising on cancellation or renewal of such forward exchange contract is recognised as income or expense in
the period in which such cancellation or renewal is made.
h) Retirement and other Employee Benefits
Retirement benefit in the form of provident fund is a defined contribution scheme. The company has no obligation, other than the
contribution payable to the provident fund. The company recognizes contribution payable to the provident fund scheme as an expense, when
an employee renders the related service. If the contribution payable to the scheme for service received before the balance sheet date exceeds
the contribution already paid, the deficit payable to the scheme is recognized as a liability after deducting the contribution already paid.

86. 86
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
The company operates a defined benefit gratuity plan in India, which requires contributions to be made to a separately administered fund.
The cost of providing benefits under the defined benefit plan is determined using the projected unit credit method.
Re-measurements, comprising of actuarial gains and losses, the effect of the asset ceiling, excluding amounts included in net interest on the
net defined benefit liability and the return on plan assets (excluding amounts included in net interest on the net defined benefit liability), are
recognised immediately in the balance sheet with a corresponding debit or credit to retained earnings through OCI in the period in which they
occur. Re-measurements are not reclassified to profit or loss in subsequent periods.
Net interest is calculated by applying the discount rate to the net defined benefit liability or asset. The Company recognises the following
changes in the net defined benefit obligation as an expense in the statement of profit and loss:
> Service costs comprising current service costs, past-service costs, gains and losses on curtailments and non-routine settlements; and
> Net interest expense or income
Accumulated leave, which is expected to be utilised within the next twelve months, is treated as short term employee benefits. The Company
measures the expected cost of such absence as the additional amount that is expected to pay as a result of the unused estimate that has
accumulated at the reporting date. The Company treats accumulated leave expected to be carried forward beyond twelve months as long term
compensated absences which are provided for based on actuarial valuation as at the end of the period. The actuarial valuation is done as per
projected unit credit method. The Company presents the entire leave as a current liability in the balance sheet, since it does not have an
unconditional right to defer it’s settlement for twelve month after the reporting date.
i) Borrowing costs
Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period of
time to get ready for its intended use or sale are capitalised as part of the cost of the asset. All other borrowing costs are expensed in the
period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of
funds. Borrowing cost also includes exchange differences to the extent regarded as an adjustment to the borrowing costs.
j) Leases
The Company assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the
use of an identified asset for a period of time in exchange for consideration.
The Company as a lessee
The Company applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value
assets. The Company recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying
assets.
i) Right-of-use assets
The Company recognises right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use).
Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of
lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease
payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line
basis over the shorter of the lease term and the estimated useful lives of the assets.
If ownership of the leased asset transfers to the Company at the end of the lease term or the cost reflects the exercise of a purchase option,
depreciation is calculated using the estimated useful life of the asset. The right-of-use assets are also subject to impairment. Refer to the
accounting policies in section (i) Impairment of non-financial assets.
ii) Lease liabilities
At the commencement date of the lease, the Company recognises lease liabilities measured at the present value of lease payments to be made
over the lease term. The lease payments include fixed payments (including in substance fixed payments) less any lease incentives receivable,
variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease
payments also include the exercise price of a purchase option reasonably certain to be exercised by the Company and payments of penalties
for terminating the lease, if the lease term reflects the Company exercising the option to terminate. Variable lease payments that do not
depend on an index or a rate are recognised as expenses (unless they are incurred to produce inventories) in the period in which the event or
condition that triggers the payment occurs.
In calculating the present value of lease payments, the Company uses its incremental borrowing rate at the lease commencement date because
the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to
reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if
there is a modification, a change in the lease term, a change in the lease payments (e.g., changes to future payments resulting from a change
in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. Lease
liabilities has been presented under the head “Other Financial Liabilities”.
iii) Short-term leases and leases of low-value assets
The Company applies the short-term lease recognition exemption to its short-term leases (i.e., those leases that have a lease term of 12
months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition
exemption that are considered to be low value. Lease payments on short-term leases and leases of low-value assets are recognised as expense
on a straight-line basis over the lease term.
The Company as a lessor
Leases in which the Company does not transfer substantially all the risks and rewards of ownership of an asset are classified as operating
leases. Rental income from operating lease is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs
incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised over the lease
term on the same basis as rental income. Contingent rents are recognised as revenue in the period in which they are earned.
Leases are classified as finance leases when substantially all of the risks and rewards of ownership transfer from the Company to the lessee.
Amounts due from lessees under finance leases are recorded as receivables at the Company’s net investment in the leases. Finance lease
income is allocated to accounting periods so as to reflect a constant periodic rate of return on the net investment outstanding in respect of the
lease.
k) Earnings per share
"Basic earnings per share are calculated by dividing the net profit or loss for the period attributable to equity shareholders (after deducting
preference share dividends and attributable taxes) by the weighted average number of equity shares outstanding during the period.
For the purpose of calculating diluted earnings per share, the net profit or loss for the period attributable to equity shareholders and the

87. 87
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
weighted average number of shares outstanding during the period are adjusted for the effects of all dilutive potential equity shares."
l) Taxes
i) Current income tax
Tax expense comprises of current and deferred tax. Current income tax is measured at the amount expected to be paid to the tax authorities in
accordance with the Income-Tax Act, 1961 enacted in India. The tax rates and tax laws used to compute the amount are those that are enacted
or substantially enacted, at the reporting date.
Current income tax relating to items recognized outside the statement of profit and loss is recognized outside the statement of profit and loss
(either in other comprehensive income or in equity). Current tax items are recognized in correlation to the underlying transaction either in
OCI or directly in equity. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable
tax regulations are subject to interpretation and establishes provisions where appropriate.
ii) Deferred tax
Deferred tax is provided using the balance sheet approach on temporary differences between the tax bases of assets and liabilities and their
carrying amounts for financial reporting purposes at the reporting date.
Deferred tax liabilities are recognized for all taxable temporary differences, except
> When the deferred tax liability arises from the initial recognition of an asset or liability in a transaction that affects neither the accounting
profit nor taxable profit or loss.
Deferred tax assets are recognized for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses.
Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which the deductible temporary
differences, and the carry forward of unused tax credits and unused tax losses can be utilized, except:
> When the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a
transaction that affects neither the accounting profit nor taxable profit or loss
"The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that
sufficient future taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets
are re-assessed at each reporting date and are recognized to the extent that it has become probable that future taxable profits will allow the
deferred tax asset to be recovered.
"
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability
is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date.
Deferred tax assets and deferred tax liabilities are offset if a legally enforceable right exists to set off current tax assets against current tax
liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority.
m) Impairment of non-financial assets
The Company assesses, at each reporting date, whether there is an indication that an asset may be impaired. If any indication exists, or when
annual impairment testing for an asset is required, The Company estimates the asset’s recoverable amount. An asset’s recoverable amount is
the higher of an asset’s or cash-generating unit’s (CGU) fair value less costs of disposal and its value in use. Recoverable amount is
determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or
group of assets. When the carrying amount of an asset or CGU exceeds its recoverable amount, the asset is considered impaired and is
written down to its recoverable amount.
In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects
current market assessments of the time value of money and the risks specific to the asset. In determining fair value less costs of disposal,
recent market transactions are taken into account. If no such transactions can be identified, an appropriate valuation model is used. These
calculations are corroborated by valuation multiples, quoted share prices for publicly traded companies or other available fair value
indicators.
The Company bases its impairment calculation on detailed budgets and forecast calculations, which are prepared separately for each of The
Company’s CGUs to which the individual assets are allocated. These budgets and forecast calculations generally cover a period of five years.
For longer periods, a long-term growth rate is calculated and applied to project future cash flows after the fifth year.
Impairment losses of continuing operations, including impairment on inventories, are recognised in the statement of profit and loss, except
for properties previously revalued with the revaluation surplus taken to OCI. For such properties, the impairment is recognised in OCI up to
the amount of any previous revaluation surplus.
Intangible assets with indefinite useful lives are tested for impairment annually as at year end at the CGU level, as appropriate, and when
circumstances indicate that the carrying value may be impaired.
n) Provisions, Contingent liabilities and contingent assets
A provision is recognised when the Company has a present obligation as a result of past events and it is probable that an outflow of resources
will be required to settle the obligation, in respect of which a reliable estimate of the amount can be made. Provisions are determined based
on best estimate required to settle the obligation at the Balance Sheet date. When a provision is measured using the cash flows estimated to
settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of the money is
material). The increase in the provisions due to passage of time is recognised as interest expense. Provisions are reviewed as at each reporting
date and adjusted to reflect the current best estimate.
Contingent liabilities are disclosed when there is a possible obligation arising from past events, the existence of which will be confirmed only
by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the Company or a present
obligation that arises from past events where it is either not probable that an outflow of resources will be required to settle or a reliable
estimate of the amount cannot be made. Contingent assets are not disclosed in the financial statements unless an inflow of economic benefits
is probable.
o) Government grants

88. 88
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Government grants and subsidies are recognised when there is reasonable assurance that the Company will comply with the conditions
attached to them and the grants and subsidies will be received. Government grants whose primary condition is that the Company should
purchase, construct or otherwise acquire non-current assets are recognised as deferred revenue in the Balance sheet and transferred to profit
or loss on systematic and rational basis over the useful lives of the related asset. Other government grants and subsidies are recognised as
income over the periods necessary to match them with the costs which they are intended to compensate on a systematic basis.
p) Fair value measurement
The Company measures financial instruments, such as, derivatives at fair value at each balance sheet date.
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market
participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer
the liability takes place either:
> In the principal market for the asset or liability, or
> In the absence of a principal market, in the most advantageous market for the asset or liability
The principal or the most advantageous market must be accessible by the Company
The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or
liability, assuming that market participants act in their economic best interest.
The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair
value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs.
All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value
hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole:
> Level 1 — Quoted (unadjusted) market prices in active markets for identical assets or liabilities.
> Level 2 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly
observable.
> Level 3 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable.
For assets and liabilities that are recognized in the financial statements on a recurring basis, the Company determines whether transfers have
occurred between levels in the hierarchy by re-assessing categorization (based on the lowest level input that is significant to the fair value
measurement as a whole) at the end of each reporting period.
The Company's Management determines the policies and procedures for both recurring fair value measurement, such as derivative
instruments and unquoted financial assets measured at fair value.
External valuers are involved for valuation of unquoted financial assets and financial liabilities, such as contingent consideration.
Involvement of external valuers is decided upon annually by the Management. Selection criteria includes market knowledge, reputation,
independence and whether professional standards are maintained. The Management decides, after discussions with The Company’s external
valuers, which valuation techniques and inputs to use for each case.
At each reporting date, the Company analyses the movements in the values of assets and liabilities which are required to be remeasured or
re-assessed as per The Company’s accounting policies. For this analysis, the Company verifies the major inputs applied in the latest valuation
by agreeing the information in the valuation computation to contracts and other relevant documents.
The Company , in conjunction with the Company’s external valuers, also compares the change in the fair value of each asset and liability
with relevant external sources to determine whether the change is reasonable on a yearly basis.
For the purpose of fair value disclosures, the Company has determined classes of assets and liabilities on the basis of the nature,
characteristics and risks of the asset or liability and the level of the fair value hierarchy as explained above.
q) Financial instruments
A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another
entity.The Company recognizes financial assets and financial liabilities when it becomes a party to the contractual provisions of the
instrument.
Financial assets
Initial recognition and measurement
All financial assets, except investment in subsidiaries, associates and joint ventures are recognised initially at fair value.
Subsequent measurement
For purposes of subsequent measurement, financial assets are classified in four categories:
> Debt instruments at amortised cost
> Debt instruments at fair value through other comprehensive income (FVTOCI)
> Debt instruments, derivatives and equity instruments at fair value through profit or loss (FVTPL)
> Equity instruments measured at fair value through other comprehensive income (FVTOCI)
Debt instruments at amortised cost
A ‘debt instrument’ is measured at the amortised cost if both the following conditions are met:
(a) The asset is held within a business model whose objective is to hold assets for collecting contractual cash flows, and
(b)Contractual terms of the asset give rise on specified dates to cash flows that are solely payments of principal and interest (SPPI) on the
principal amount outstanding.
This category is the most relevant to the Company. After initial measurement, such financial assets are subsequently measured at amortised
cost using the effective interest rate (EIR) method. Amortised cost is calculated by taking into account any discount or premium on
acquisition and fees or costs that are an integral part of the EIR. The EIR amortisation is included in finance income in the profit or loss. The
losses arising from impairment are recognised in the profit or loss. This category generally applies to trade and other receivables.

89. 89
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Debt instrument at FVTOCI
A debt instrument is subsequently measured at fair value through other comprehensive income if it is held within a business model whose
objective is achieved by both collecting contractual cash flows and selling financial assets and the contractual terms of the financial asset
give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.
Debt instrument at FVTPL
FVTPL is a residual category for debt instruments. Any debt instrument, which does not meet the criteria for categorization as at amortized
cost or as FVTOCI, is classified as at FVTPL.
In addition, the Company may elect to designate a debt instrument, which otherwise meets amortized cost or FVTOCI criteria, as at FVTPL.
However, such election is allowed only if doing so reduces or eliminates a measurement or recognition inconsistency (referred to as
‘accounting mismatch’). The Company has not designated any debt instrument as at FVTPL.
Debt instruments included within the FVTPL category are measured at fair value with all changes recognized in the P&L.
Equity investments at FVTOCI
All equity instruments are subsequently measured at fair value in the balance sheet,with value changes recognised in statement of profit and
loss,except for those equity instruments for which the company has elected to present value changes in " other comprehensive income". If an
equity instrument is not held for trading, the company has made an irrevocable election for its investments which are classified as equity
instruments to present the subsequent changes in fair value in other comprehensive income.
"Perpetual debt
The Company invests in a subordinated perpetual debt, redeemable at the issuer's option, with a fixed coupon that can be deferred
indefinitely if the issuer does not pay a dividend on its equity shares. The Company classifies these instruments as equity under Ind AS 32. "
Derecognition
A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is primarily derecognised (i.e.
removed from the Company’s balance sheet) when:
> The rights to receive cash flows from the asset have expired, or
> The Company has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in
full without material delay to a third party under a ‘pass-through’ arrangement; and either (a) the Company has transferred substantially all
the risks and rewards of the asset, or (b) the Company has neither transferred nor retained substantially all the risks and rewards of the asset,
but has transferred control of the asset.
When the Company has transferred its rights to receive cash flows from an asset or has entered into a pass-through arrangement, it evaluates
if and to what extent it has retained the risks and rewards of ownership. When it has neither transferred nor retained substantially all of the
risks and rewards of the asset, nor transferred control of the asset, the Company continues to recognise the transferred asset to the extent of
the Company’s continuing involvement. In that case, the Company also recognises an associated liability. The transferred asset and the
associated liability are measured on a basis that reflects the rights and obligations that the Company has retained.
Continuing involvement that takes the form of a guarantee over the transferred asset is measured at the lower of the original carrying amount
of the asset and the maximum amount of consideration that the Company could be required to repay.
Impairment of financial assets
The Company applies expected credit loss (ECL) model for measurement and recognition of impairment loss on the following financial
assets and credit risk exposure ;
a) Financial assets that are debt instruments, and are measured at amortised cost e.g. loans, debt securities, deposits, trade receivables and
bank balances
b) Financial assets that are debt instruments and are measured as at other comprehensive income (FVTOCI)
c) Lease receivables under relevant indian accounting standard
d) Trade receivables or any contractual right to receive cash or another financial asset that result from transactions that are within the scope
of Ind AS 115
The Company follows ‘simplified approach’ for recognition of impairment loss allowance on:
> Trade receivables or contract revenue receivables; and
> All lease receivables resulting from transactions within the scope of relevant Indian accounting standard
Under the simplified approach the Company does not track changes in credit risk. Rather, it recognises impairment loss allowance based on
lifetime ECLs at each reporting date, right from its initial recognition.
For recognition of impairment loss on other financial assets and risk exposure, the Company determines that whether there has been a
significant increase in the credit risk said initial recognition. If credit risk has not increased significantly, 12 month ECL is used to provide
for impairment loss. However, if credit risk has increased significantly, lifetime ECL is used.
ECL is the difference between all contracted cash flows that are due to the Company in accordance with the contract and all the cash flows
that the Company expects to receive, discounted at the original EIR. ECL impairment loss allowance ( or reversal) recognised during the
period is recognised as income / (expense) in the statement of profit and loss (P&L). This amount is reflected under the head " Other
Expense" in the P&L.
Financial liabilities
Initial recognition and measurement
Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings,
payables, or as derivatives, as appropriate.
All financial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable
transaction costs.
The Company’s financial liabilities include trade and other payables, loans and borrowings including bank overdrafts, financial guarantee
contracts and derivative financial instruments.
Subsequent measurement
The measurement of financial liabilities depends on their classification, as described below:
Financial liabilities at fair value through profit or loss
Financial liabilities at fair value through profit or loss include financial liabilities held for trading and financial liabilities designated upon
initial recognition as at fair value through profit or loss. Financial liabilities are classified as held for trading if they are incurred for the

90. 90
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
purpose of repurchasing in the near term. This category also includes derivative financial instruments entered into by the Company that are
not designated as hedging instruments in hedge relationships as defined by Ind AS 109.
Gains or losses on liabilities held for trading are recognised in the profit or loss.
Financial liabilities designated upon initial recognition at fair value through profit or loss are designated as such at the initial date of
recognition, and only if the criteria in Ind AS 109 are satisfied. For liabilities designated as FVTPL, fair value gains/ losses attributable to
changes in own credit risk are recognized in OCI. These gains/ loss are not subsequently transferred to P&L. However, The Company may
transfer the cumulative gain or loss within equity. All other changes in fair value of such liability are recognised in the statement of profit or
loss. The Company has not designated any financial liability as at FVTPL.
Loans and borrowings
This is the category most relevant to the Company. After initial recognition, interest-bearing loans and borrowings are subsequently
measured at amortised cost using the EIR method. Gains and losses are recognised in profit or loss when the liabilities are derecognised as
well as through the EIR amortisation process.
Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the
EIR. The EIR amortisation is included as finance costs in the statement of profit and loss.
Derecognition
A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. When an existing financial
liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially
modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The
difference in the respective carrying amounts is recognised in the statement of profit or loss.
r) Derivative financial instruments
Initial recognition and subsequent measurement
The Company uses derivative financial instruments, such as forward currency contracts and options to hedge its foreign currency risks and
interest rate risks, respectively. Such derivative financial instruments are initially recognised at fair value through profit or loss (FVTPL) on
the date on which a derivative contract is entered into and are subsequently re-measured at fair value. Derivatives are carried as financial
assets when the fair value is positive and as financial liabilities when the fair value is negative.
Any gains or losses arising from changes in the fair value of derivative financial instrument are recognised in the statement of profit and loss
and reported with foreign exchange gains/(loss) not within results from operating activities. Changes in fair value and gains/(losses) on
settlement of foreign currency derivative financial instruments relating to borrowings, which have not been designated as hedge are recorded
as finance expense.
s) Amended standards adopted by the Company
In the current year, the Company has applied the below amendments to Ind ASs that are effective for an annual period that begins on or after
April 01, 2020.
Amendments to Ind AS 116 - Covid-19 Related Rent Concessions
The Company has adopted the amendments to Ind AS 116 for the first time in the current year. The amendments provide practical relief to
lessees in accounting for rent concessions occurring as a direct consequence of COVID-19, by introducing a practical expedient to Ind AS
116. The practical expedient permits a lessee to elect not to assess whether a COVID-19-related rent concession is a lease modification. A
lessee that makes this election shall account for any change in lease payments resulting from the COVID-19-related rent concession the same
way it would account for the change applying Ind AS 116 if the change were not a lease modification.
The practical expedient applies only to rent concessions occurring as a direct consequence of COVID-19 and only if all of the following
conditions are met:
(a) The change in lease payments results in revised consideration for the lease that is substantially the same as, or less than, the consideration
for the lease immediately preceding the change;
(b) Any reduction in lease payments affects only payments originally due on or before 30 June 2021 (a rent concession meets this condition if
it results in reduced lease payments on or before 30 June 2021 and increased lease payments that extend beyond 30 June 2021); and
(c) There is no substantive change to other terms and conditions of the lease.
The adoption of the amendments has not had any material impact on the disclosures or on the amounts reported in these financial statements.
Amendments to Ind AS 103
Definition of a business
The Company has adopted the amendments to Ind AS 103 for the first time in the current year. The amendments clarify that while businesses
usually have outputs, outputs are not required for an integrated set of activities and assets to qualify as a business. To be considered a
business, an acquired set of activities and assets must include, at a minimum, an input and a substantive process that together significantly
contribute to the ability to create outputs.
The amendments remove the assessment of whether market participants are capable of replacing any missing inputs or processes and
continuing to produce outputs. The amendments also introduce additional guidance that helps to determine whether a substantive process has
been acquired.
The amendments introduce an optional concentration test that permits a simplified assessment of whether an acquired set of activities and
assets is not a business. Under the optional concentration test, the acquired set of activities and assets is not a business if substantially all of
the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar assets. The amendments are applied
prospectively to all business combinations and asset acquisitions for which the acquisition date is on or after 1 April 2020.
The adoption of the amendments has not had any material impact on the disclosures or on the amounts reported in these financial statements.
Amendments to Ind AS 1 and Ind AS 8 - Definition of “material"
The Company has adopted the amendments to Ind AS 1 and Ind AS 8 for the first time in the current year. The amendments make the
definition of material in Ind AS 1 easier to understand and are not intended to alter the underlying concept of materiality in Ind ASs. The
concept of 'obscuring' material information with immaterial information has been included as part of the new definition.
The threshold for materiality influencing users has been changed from 'could influence' to 'could reasonably be expected to influence'. The
definition of material in Ind AS 8 has been replaced by a reference to the definition of material in Ind AS 1. In addition, the MCA amended
other Standards that contain the definition of 'material' or refer to the term ‘material’ to ensure consistency.
The adoption of the amendments has not had any material impact on the disclosures or on the amounts reported in these financial statements.
Amendments to Ind AS 109 and 107 - Interest Rate Benchmark Reform
These amendments modify specific hedge accounting requirements to allow hedge accounting to continue for affected hedges during the
period of uncertainty before the hedged items or hedging instruments affected by the current interest rate benchmarks are amended as a result

91. 91
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
of the on-going interest rate benchmark reforms.
The adoption of the amendments has not had any impact on the disclosures or on the amounts reported in these financial statements.
[610200] Notes - Corporate information and statement of IndAs compliance
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of corporate information notes and other explanatory information
[TextBlock]
Textual information (39)
[See below]
Statement of Ind AS compliance [TextBlock]
Textual information (40)
[See below]
Whether there is any departure from Ind AS No No
Whether there are reclassifications to comparative amounts No No
Disclosure of significant accounting policies [TextBlock]
Textual information (41)
[See below]
Textual information (39)
Disclosure of corporate information notes and other explanatory information [Text Block]
Adani Logistics Limited ("ALL", "the Company"), a 100% subsidiary of Adani Ports and Special Economic Zone Limited
("APSEZ"), has developed multi-modal cargo storage-cum-logistics services through development of inland container depots
(ICDs) and container freight stations (CFSs) at various strategic locations and operates container trains on specific railway
routes as per concession agreement entered into with Ministry of Railways, Government of India.The registered office of the
company is located at Adani Corporate House, Shantigram, Near Vaishno Devi Circle, S.G.Highway, Khodiyar,
Ahmedabad-382421.
The financial statements were authorised for issue in accordance with a resolution of the directors on May 03, 2021.
Textual information (40)
Statement of Ind AS compliance [Text Block]
These financial statements are prepared in accordance with Indian Accounting Standard (Ind AS), under the historical cost
convention on the accrual basis except for certain financial instruments which are measured at fair values, the provisions of
the Companies Act , 2013 ('the Act') (to the extent notified). The Ind AS are prescribed under Section 133 of the Act read
with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules issued there after.
Accounting policies have been consistently applied except where a newly issued accounting standard is initially adopted or a
revision to an existing accounting standard requires a change in the accounting policy hitherto in use.
In addition, the financial statements are presented in INR and all values are rounded to the nearest lacs (INR 00,000), except
when otherwise indicated.

92. 92
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (41)
Disclosure of significant accounting policies [Text Block]
2 Basis of preparation
2.1 "These financial statements are prepared in accordance with Indian Accounting Standard (Ind AS), under the historical cost convention
on the accrual basis except for certain financial instruments which are measured at fair values, the provisions of the Companies Act , 2013
('the Act') (to the extent notified). The Ind AS are prescribed under Section 133 of the Act read with Rule 3 of the Companies (Indian
Accounting Standards) Rules, 2015 and relevant amendment rules issued there after.
"
Accounting policies have been consistently applied except where a newly issued accounting standard is initially adopted or a revision to an
existing accounting standard requires a change in the accounting policy hitherto in use.
In addition, the financial statements are presented in INR and all values are rounded to the nearest lacs (INR 00,000), except when otherwise
indicated.
2.2 Summary of significant accounting policies
a) Current versus non-current classification
The Company presents assets and liabilities in the balance sheet based on current/ non-current classification. An asset is treated as current
when it is:
- Expected to be realised or intended to be sold or consumed in normal operating cycle
- Held primarily for the purpose of trading
- Expected to be realised within twelve months after the reporting period, or
- Cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting
period
All other assets are classified as non-current.
A liability is current when:
- It is expected to be settled in normal operating cycle
- It is held primarily for the purpose of trading
- It is due to be settled within twelve months after the reporting period, or
- There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period
The Company classifies all other liabilities as non-current
The operating cycle is the time between the acquisition of assets for processing and their realisation in cash and cash equivalents. The
Company has identified twelve months as its operating cycle.
b) Inventories
Stores and Spares:
- Valued at lower of cost and net realizable value. Cost is determined on a moving weighted average basis. Cost of stores and spares lying in
bonded warehouse includes custom duty accounted for on an accrual basis.
- Stores and Spares which do not meet the definition of property, plant and equipment are accounted as inventories.
- Costs incurred that relate to future contract activities are recognised as ”Project Work in Progress”.
- Project work in progress comprise specific contract costs and other directly attributable overheads including borrowing costs which can
be allocated on specific contract cost is, valued at lower of cost and net realisable value.
- Net Realizable Value in respect of store and spares is the estimated current procurement price in the ordinary course of the business.
c) Cash and cash equivalents
Cash and cash equivalents in the balance sheet comprise cash at banks and on hand and short-term deposits with an original maturity of three
months or less, which are subject to an insignificant risk of changes in value.
For the purpose of the statement of cash flows, cash and cash equivalents consist of cash and short-term deposits, as defined above, net of
outstanding bank overdrafts as they are considered an integral part of the company's cash management.
d) Property, plant and equipment (PPE)
Property, plant and equipment is stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. Such cost
includes the cost of replacing part of the plant and equipment and borrowing costs for long-term construction projects if the recognition
criteria are met. When significant parts of plant and equipment are required to be replaced at intervals, The company depreciates them
separately based on their specific useful lives. Likewise, when a major inspection is performed, its cost is recognized in the carrying amount
of the plant and equipment as a replacement if the recognition criteria are satisfied. All other repair and maintenance costs are recognized in
statement of profit or loss as incurred.
Borrowing cost relating to acquisition / construction of fixed assets which take substantial period of time to get ready for its intended use are
also included to the extent they relate to the period till such assets are ready to be put to use.
Depreciation on property, plant and equipment is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful
lives estimated by the management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of
Corporate Affairs effective 01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to
compute depreciation, to conform to the requirements of the Companies Act, 2013.
Spares / standby equipments are depreciated prospectively over the remaining useful lives of the respective mother assets.
An item of property, plant and equipment and any significant part initially recognized is derecognized upon disposal or when no future
economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference
between the net disposal proceeds and the carrying amount of the asset) is included in the income statement when the asset is derecognized.
The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed at each financial year end and
adjusted prospectively, if appropriate.

93. 93
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
e) Intangible assets
Intangible assets are recognised when it is probable that the future economic benefits that are attributable to the assets will flow to the
company and the cost of the assets can be measured reliably.
Intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible assets acquired in a business
combination is their fair value at the date of acquisition. Following initial recognition, intangible assets are carried at cost less any
accumulated amortization and accumulated impairment losses. Internally generated intangibles, excluding capitalised development costs, are
not capitalised and the related expenditure is reflected in profit or loss in the period in which the expenditure is incurred.
The useful lives of intangible assets are assessed as finite.
Intangible assets with finite lives are amortised over the useful economic life and assessed for impairment whenever there is an indication
that the intangible asset may be impaired. The amortisation period and the amortisation method for an intangible asset with a finite useful life
are reviewed at least at the end of each reporting period. Changes in the expected useful life or the expected pattern of consumption of future
economic benefits embodied in the asset are considered to modify the amortisation period or method, as appropriate, and are treated as
changes in accounting estimates. The amortisation expense on intangible assets with finite lives is recognised in the statement of profit and
loss unless such expenditure forms part of carrying value of another asset.
Gains or losses arising from derecognition of an intangible asset are measured as the difference between the net disposal proceeds and the
carrying amount of the asset and are recognised in the statement of profit or loss when the asset is derecognised.
A summary of the policies applied to the Company’s intangible assets is, as follows:
Intangible assets Method of amortisation Estimated Useful Life
Software on straight line basis 5 Years or useful life whichever is less
Railway license fees on straight line basis 20 Years
f) Revenue Recognition
"Revenue is recognized to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably
measured, regardless of when the payment is being made. Revenue is measured at the fair value of the consideration received or receivable,
taking into account contractually defined terms of payment and excluding taxes or duties collected on behalf of the government.
The specific recognition criteria described below must also be met before revenue is recognized.
"
i) Rendering of services
Revenue from services are recognized in the accounting period in which the services are rendered on proportionate completion method basis
based on services completed till reporting date. Revenue is recognized based on the actual service provided to the end of reporting period as a
proportion of total services to be provided.
In cases, where the contracts include multiple contract obligations, the transaction price will be allocated to each performance obligation
based on the standalone selling prices. Where these prices are not directly observable, they are estimated based on expected cost plus margin.
The amount recognized as revenue is exclusive of goods & service tax where applicable.
ii) Dividend
Revenue is recognized when the Company’s right to receive the payment is established, which is generally when shareholders approve the
dividend.
iii) Interest Income
For all financial assets measured either at amortized cost or at fair value through other comprehensive income, interest income is recorded
using the effective interest rate (EIR). EIR is the rate that exactly discounts the estimated future cash payments or receipts over the expected
life of the financial instrument or a shorter period, where appropriate, to the gross carrying amount of the financial asset or to the amortized
cost of a financial liability. When calculating the effective interest rate, the Company estimates the expected cash flows by considering all the
contractual terms of the financial instrument (for example, prepayment, extension, call and similar options) but does not consider the
expected credit losses. Interest income is included in finance income in the statement of profit and loss.
iv) Income from Service Exports from India Scheme (SEIS)
"Income from Services Exports from India Scheme (“SEIS”) incentives under the Government of India’s Foreign Trade Policy 2015-20 on
logistics related services income are classified as “Other Operating Income ” and this income is recognised based on the effective incentive
rate under the scheme, provided no significant uncertainty exists for the measurability, realisation and utilisation of the credit under the
scheme. The receivables related to SEIS licenses are classified as “Other Non-Financial Assets”.
"
g) Functional currency, foreign currency transactions and balances
The functional currency of the Company (i.e. the currency of the primary economic environment in which the Company operates) is Indian
Rupee. All financial information is presented in Indian Rupee and is rounded off to the nearest lakh with two decimal point.
On initial recognition, all foreign currency transactions are translated into the functional currency using the exchange rates prevailing on the
date of the transaction. As at the reporting date, foreign currency monetary assets and liabilities are translated at the exchange rate prevailing
on the Balance Sheet date and the exchange gains or losses are recognised in the Statement of Profit and Loss. Non-monetary assets and
liabilities that are carried at historical cost in foreign currency are translated at the exchange rates at the dates of initial transaction. Forward
exchange contracts to manage exchange currency exposures are marked to market and resulting gain or loss is recorded in the Statement of
Profit and loss. Any profit or loss arising on cancellation or renewal of such forward exchange contract is recognised as income or expense in
the period in which such cancellation or renewal is made.
h) Retirement and other Employee Benefits
Retirement benefit in the form of provident fund is a defined contribution scheme. The company has no obligation, other than the
contribution payable to the provident fund. The company recognizes contribution payable to the provident fund scheme as an expense, when
an employee renders the related service. If the contribution payable to the scheme for service received before the balance sheet date exceeds
the contribution already paid, the deficit payable to the scheme is recognized as a liability after deducting the contribution already paid.

94. 94
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
The company operates a defined benefit gratuity plan in India, which requires contributions to be made to a separately administered fund.
The cost of providing benefits under the defined benefit plan is determined using the projected unit credit method.
Re-measurements, comprising of actuarial gains and losses, the effect of the asset ceiling, excluding amounts included in net interest on the
net defined benefit liability and the return on plan assets (excluding amounts included in net interest on the net defined benefit liability), are
recognised immediately in the balance sheet with a corresponding debit or credit to retained earnings through OCI in the period in which they
occur. Re-measurements are not reclassified to profit or loss in subsequent periods.
Net interest is calculated by applying the discount rate to the net defined benefit liability or asset. The Company recognises the following
changes in the net defined benefit obligation as an expense in the statement of profit and loss:
> Service costs comprising current service costs, past-service costs, gains and losses on curtailments and non-routine settlements; and
> Net interest expense or income
Accumulated leave, which is expected to be utilised within the next twelve months, is treated as short term employee benefits. The Company
measures the expected cost of such absence as the additional amount that is expected to pay as a result of the unused estimate that has
accumulated at the reporting date. The Company treats accumulated leave expected to be carried forward beyond twelve months as long term
compensated absences which are provided for based on actuarial valuation as at the end of the period. The actuarial valuation is done as per
projected unit credit method. The Company presents the entire leave as a current liability in the balance sheet, since it does not have an
unconditional right to defer it’s settlement for twelve month after the reporting date.
i) Borrowing costs
Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period of
time to get ready for its intended use or sale are capitalised as part of the cost of the asset. All other borrowing costs are expensed in the
period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of
funds. Borrowing cost also includes exchange differences to the extent regarded as an adjustment to the borrowing costs.
j) Leases
The Company assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the
use of an identified asset for a period of time in exchange for consideration.
The Company as a lessee
The Company applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value
assets. The Company recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying
assets.
i) Right-of-use assets
The Company recognises right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use).
Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of
lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease
payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line
basis over the shorter of the lease term and the estimated useful lives of the assets.
If ownership of the leased asset transfers to the Company at the end of the lease term or the cost reflects the exercise of a purchase option,
depreciation is calculated using the estimated useful life of the asset. The right-of-use assets are also subject to impairment. Refer to the
accounting policies in section (i) Impairment of non-financial assets.
ii) Lease liabilities
At the commencement date of the lease, the Company recognises lease liabilities measured at the present value of lease payments to be made
over the lease term. The lease payments include fixed payments (including in substance fixed payments) less any lease incentives receivable,
variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease
payments also include the exercise price of a purchase option reasonably certain to be exercised by the Company and payments of penalties
for terminating the lease, if the lease term reflects the Company exercising the option to terminate. Variable lease payments that do not
depend on an index or a rate are recognised as expenses (unless they are incurred to produce inventories) in the period in which the event or
condition that triggers the payment occurs.
In calculating the present value of lease payments, the Company uses its incremental borrowing rate at the lease commencement date because
the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to
reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if
there is a modification, a change in the lease term, a change in the lease payments (e.g., changes to future payments resulting from a change
in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. Lease
liabilities has been presented under the head “Other Financial Liabilities”.
iii) Short-term leases and leases of low-value assets
The Company applies the short-term lease recognition exemption to its short-term leases (i.e., those leases that have a lease term of 12
months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition
exemption that are considered to be low value. Lease payments on short-term leases and leases of low-value assets are recognised as expense
on a straight-line basis over the lease term.
The Company as a lessor
Leases in which the Company does not transfer substantially all the risks and rewards of ownership of an asset are classified as operating
leases. Rental income from operating lease is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs
incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised over the lease
term on the same basis as rental income. Contingent rents are recognised as revenue in the period in which they are earned.
Leases are classified as finance leases when substantially all of the risks and rewards of ownership transfer from the Company to the lessee.
Amounts due from lessees under finance leases are recorded as receivables at the Company’s net investment in the leases. Finance lease
income is allocated to accounting periods so as to reflect a constant periodic rate of return on the net investment outstanding in respect of the
lease.
k) Earnings per share
"Basic earnings per share are calculated by dividing the net profit or loss for the period attributable to equity shareholders (after deducting
preference share dividends and attributable taxes) by the weighted average number of equity shares outstanding during the period.
For the purpose of calculating diluted earnings per share, the net profit or loss for the period attributable to equity shareholders and the

95. 95
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
weighted average number of shares outstanding during the period are adjusted for the effects of all dilutive potential equity shares."
l) Taxes
i) Current income tax
Tax expense comprises of current and deferred tax. Current income tax is measured at the amount expected to be paid to the tax authorities in
accordance with the Income-Tax Act, 1961 enacted in India. The tax rates and tax laws used to compute the amount are those that are enacted
or substantially enacted, at the reporting date.
Current income tax relating to items recognized outside the statement of profit and loss is recognized outside the statement of profit and loss
(either in other comprehensive income or in equity). Current tax items are recognized in correlation to the underlying transaction either in
OCI or directly in equity. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable
tax regulations are subject to interpretation and establishes provisions where appropriate.
ii) Deferred tax
Deferred tax is provided using the balance sheet approach on temporary differences between the tax bases of assets and liabilities and their
carrying amounts for financial reporting purposes at the reporting date.
Deferred tax liabilities are recognized for all taxable temporary differences, except
> When the deferred tax liability arises from the initial recognition of an asset or liability in a transaction that affects neither the accounting
profit nor taxable profit or loss.
Deferred tax assets are recognized for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses.
Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which the deductible temporary
differences, and the carry forward of unused tax credits and unused tax losses can be utilized, except:
> When the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a
transaction that affects neither the accounting profit nor taxable profit or loss
"The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that
sufficient future taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets
are re-assessed at each reporting date and are recognized to the extent that it has become probable that future taxable profits will allow the
deferred tax asset to be recovered.
"
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability
is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date.
Deferred tax assets and deferred tax liabilities are offset if a legally enforceable right exists to set off current tax assets against current tax
liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority.
m) Impairment of non-financial assets
The Company assesses, at each reporting date, whether there is an indication that an asset may be impaired. If any indication exists, or when
annual impairment testing for an asset is required, The Company estimates the asset’s recoverable amount. An asset’s recoverable amount is
the higher of an asset’s or cash-generating unit’s (CGU) fair value less costs of disposal and its value in use. Recoverable amount is
determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or
group of assets. When the carrying amount of an asset or CGU exceeds its recoverable amount, the asset is considered impaired and is
written down to its recoverable amount.
In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects
current market assessments of the time value of money and the risks specific to the asset. In determining fair value less costs of disposal,
recent market transactions are taken into account. If no such transactions can be identified, an appropriate valuation model is used. These
calculations are corroborated by valuation multiples, quoted share prices for publicly traded companies or other available fair value
indicators.
The Company bases its impairment calculation on detailed budgets and forecast calculations, which are prepared separately for each of The
Company’s CGUs to which the individual assets are allocated. These budgets and forecast calculations generally cover a period of five years.
For longer periods, a long-term growth rate is calculated and applied to project future cash flows after the fifth year.
Impairment losses of continuing operations, including impairment on inventories, are recognised in the statement of profit and loss, except
for properties previously revalued with the revaluation surplus taken to OCI. For such properties, the impairment is recognised in OCI up to
the amount of any previous revaluation surplus.
Intangible assets with indefinite useful lives are tested for impairment annually as at year end at the CGU level, as appropriate, and when
circumstances indicate that the carrying value may be impaired.
n) Provisions, Contingent liabilities and contingent assets
A provision is recognised when the Company has a present obligation as a result of past events and it is probable that an outflow of resources
will be required to settle the obligation, in respect of which a reliable estimate of the amount can be made. Provisions are determined based
on best estimate required to settle the obligation at the Balance Sheet date. When a provision is measured using the cash flows estimated to
settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of the money is
material). The increase in the provisions due to passage of time is recognised as interest expense. Provisions are reviewed as at each reporting
date and adjusted to reflect the current best estimate.
Contingent liabilities are disclosed when there is a possible obligation arising from past events, the existence of which will be confirmed only
by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the Company or a present
obligation that arises from past events where it is either not probable that an outflow of resources will be required to settle or a reliable
estimate of the amount cannot be made. Contingent assets are not disclosed in the financial statements unless an inflow of economic benefits
is probable.
o) Government grants

96. 96
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Government grants and subsidies are recognised when there is reasonable assurance that the Company will comply with the conditions
attached to them and the grants and subsidies will be received. Government grants whose primary condition is that the Company should
purchase, construct or otherwise acquire non-current assets are recognised as deferred revenue in the Balance sheet and transferred to profit
or loss on systematic and rational basis over the useful lives of the related asset. Other government grants and subsidies are recognised as
income over the periods necessary to match them with the costs which they are intended to compensate on a systematic basis.
p) Fair value measurement
The Company measures financial instruments, such as, derivatives at fair value at each balance sheet date.
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market
participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer
the liability takes place either:
> In the principal market for the asset or liability, or
> In the absence of a principal market, in the most advantageous market for the asset or liability
The principal or the most advantageous market must be accessible by the Company
The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or
liability, assuming that market participants act in their economic best interest.
The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair
value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs.
All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value
hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole:
> Level 1 — Quoted (unadjusted) market prices in active markets for identical assets or liabilities.
> Level 2 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly
observable.
> Level 3 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable.
For assets and liabilities that are recognized in the financial statements on a recurring basis, the Company determines whether transfers have
occurred between levels in the hierarchy by re-assessing categorization (based on the lowest level input that is significant to the fair value
measurement as a whole) at the end of each reporting period.
The Company's Management determines the policies and procedures for both recurring fair value measurement, such as derivative
instruments and unquoted financial assets measured at fair value.
External valuers are involved for valuation of unquoted financial assets and financial liabilities, such as contingent consideration.
Involvement of external valuers is decided upon annually by the Management. Selection criteria includes market knowledge, reputation,
independence and whether professional standards are maintained. The Management decides, after discussions with The Company’s external
valuers, which valuation techniques and inputs to use for each case.
At each reporting date, the Company analyses the movements in the values of assets and liabilities which are required to be remeasured or
re-assessed as per The Company’s accounting policies. For this analysis, the Company verifies the major inputs applied in the latest valuation
by agreeing the information in the valuation computation to contracts and other relevant documents.
The Company , in conjunction with the Company’s external valuers, also compares the change in the fair value of each asset and liability
with relevant external sources to determine whether the change is reasonable on a yearly basis.
For the purpose of fair value disclosures, the Company has determined classes of assets and liabilities on the basis of the nature,
characteristics and risks of the asset or liability and the level of the fair value hierarchy as explained above.
q) Financial instruments
A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another
entity.The Company recognizes financial assets and financial liabilities when it becomes a party to the contractual provisions of the
instrument.
Financial assets
Initial recognition and measurement
All financial assets, except investment in subsidiaries, associates and joint ventures are recognised initially at fair value.
Subsequent measurement
For purposes of subsequent measurement, financial assets are classified in four categories:
> Debt instruments at amortised cost
> Debt instruments at fair value through other comprehensive income (FVTOCI)
> Debt instruments, derivatives and equity instruments at fair value through profit or loss (FVTPL)
> Equity instruments measured at fair value through other comprehensive income (FVTOCI)
Debt instruments at amortised cost
A ‘debt instrument’ is measured at the amortised cost if both the following conditions are met:
(a) The asset is held within a business model whose objective is to hold assets for collecting contractual cash flows, and
(b)Contractual terms of the asset give rise on specified dates to cash flows that are solely payments of principal and interest (SPPI) on the
principal amount outstanding.
This category is the most relevant to the Company. After initial measurement, such financial assets are subsequently measured at amortised
cost using the effective interest rate (EIR) method. Amortised cost is calculated by taking into account any discount or premium on
acquisition and fees or costs that are an integral part of the EIR. The EIR amortisation is included in finance income in the profit or loss. The
losses arising from impairment are recognised in the profit or loss. This category generally applies to trade and other receivables.

97. 97
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Debt instrument at FVTOCI
A debt instrument is subsequently measured at fair value through other comprehensive income if it is held within a business model whose
objective is achieved by both collecting contractual cash flows and selling financial assets and the contractual terms of the financial asset
give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.
Debt instrument at FVTPL
FVTPL is a residual category for debt instruments. Any debt instrument, which does not meet the criteria for categorization as at amortized
cost or as FVTOCI, is classified as at FVTPL.
In addition, the Company may elect to designate a debt instrument, which otherwise meets amortized cost or FVTOCI criteria, as at FVTPL.
However, such election is allowed only if doing so reduces or eliminates a measurement or recognition inconsistency (referred to as
‘accounting mismatch’). The Company has not designated any debt instrument as at FVTPL.
Debt instruments included within the FVTPL category are measured at fair value with all changes recognized in the P&L.
Equity investments at FVTOCI
All equity instruments are subsequently measured at fair value in the balance sheet,with value changes recognised in statement of profit and
loss,except for those equity instruments for which the company has elected to present value changes in " other comprehensive income". If an
equity instrument is not held for trading, the company has made an irrevocable election for its investments which are classified as equity
instruments to present the subsequent changes in fair value in other comprehensive income.
"Perpetual debt
The Company invests in a subordinated perpetual debt, redeemable at the issuer's option, with a fixed coupon that can be deferred
indefinitely if the issuer does not pay a dividend on its equity shares. The Company classifies these instruments as equity under Ind AS 32. "
Derecognition
A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is primarily derecognised (i.e.
removed from the Company’s balance sheet) when:
> The rights to receive cash flows from the asset have expired, or
> The Company has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in
full without material delay to a third party under a ‘pass-through’ arrangement; and either (a) the Company has transferred substantially all
the risks and rewards of the asset, or (b) the Company has neither transferred nor retained substantially all the risks and rewards of the asset,
but has transferred control of the asset.
When the Company has transferred its rights to receive cash flows from an asset or has entered into a pass-through arrangement, it evaluates
if and to what extent it has retained the risks and rewards of ownership. When it has neither transferred nor retained substantially all of the
risks and rewards of the asset, nor transferred control of the asset, the Company continues to recognise the transferred asset to the extent of
the Company’s continuing involvement. In that case, the Company also recognises an associated liability. The transferred asset and the
associated liability are measured on a basis that reflects the rights and obligations that the Company has retained.
Continuing involvement that takes the form of a guarantee over the transferred asset is measured at the lower of the original carrying amount
of the asset and the maximum amount of consideration that the Company could be required to repay.
Impairment of financial assets
The Company applies expected credit loss (ECL) model for measurement and recognition of impairment loss on the following financial
assets and credit risk exposure ;
a) Financial assets that are debt instruments, and are measured at amortised cost e.g. loans, debt securities, deposits, trade receivables and
bank balances
b) Financial assets that are debt instruments and are measured as at other comprehensive income (FVTOCI)
c) Lease receivables under relevant indian accounting standard
d) Trade receivables or any contractual right to receive cash or another financial asset that result from transactions that are within the scope
of Ind AS 115
The Company follows ‘simplified approach’ for recognition of impairment loss allowance on:
> Trade receivables or contract revenue receivables; and
> All lease receivables resulting from transactions within the scope of relevant Indian accounting standard
Under the simplified approach the Company does not track changes in credit risk. Rather, it recognises impairment loss allowance based on
lifetime ECLs at each reporting date, right from its initial recognition.
For recognition of impairment loss on other financial assets and risk exposure, the Company determines that whether there has been a
significant increase in the credit risk said initial recognition. If credit risk has not increased significantly, 12 month ECL is used to provide
for impairment loss. However, if credit risk has increased significantly, lifetime ECL is used.
ECL is the difference between all contracted cash flows that are due to the Company in accordance with the contract and all the cash flows
that the Company expects to receive, discounted at the original EIR. ECL impairment loss allowance ( or reversal) recognised during the
period is recognised as income / (expense) in the statement of profit and loss (P&L). This amount is reflected under the head " Other
Expense" in the P&L.
Financial liabilities
Initial recognition and measurement
Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings,
payables, or as derivatives, as appropriate.
All financial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable
transaction costs.
The Company’s financial liabilities include trade and other payables, loans and borrowings including bank overdrafts, financial guarantee
contracts and derivative financial instruments.
Subsequent measurement
The measurement of financial liabilities depends on their classification, as described below:
Financial liabilities at fair value through profit or loss
Financial liabilities at fair value through profit or loss include financial liabilities held for trading and financial liabilities designated upon
initial recognition as at fair value through profit or loss. Financial liabilities are classified as held for trading if they are incurred for the

98. 98
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
purpose of repurchasing in the near term. This category also includes derivative financial instruments entered into by the Company that are
not designated as hedging instruments in hedge relationships as defined by Ind AS 109.
Gains or losses on liabilities held for trading are recognised in the profit or loss.
Financial liabilities designated upon initial recognition at fair value through profit or loss are designated as such at the initial date of
recognition, and only if the criteria in Ind AS 109 are satisfied. For liabilities designated as FVTPL, fair value gains/ losses attributable to
changes in own credit risk are recognized in OCI. These gains/ loss are not subsequently transferred to P&L. However, The Company may
transfer the cumulative gain or loss within equity. All other changes in fair value of such liability are recognised in the statement of profit or
loss. The Company has not designated any financial liability as at FVTPL.
Loans and borrowings
This is the category most relevant to the Company. After initial recognition, interest-bearing loans and borrowings are subsequently
measured at amortised cost using the EIR method. Gains and losses are recognised in profit or loss when the liabilities are derecognised as
well as through the EIR amortisation process.
Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the
EIR. The EIR amortisation is included as finance costs in the statement of profit and loss.
Derecognition
A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. When an existing financial
liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially
modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The
difference in the respective carrying amounts is recognised in the statement of profit or loss.
r) Derivative financial instruments
Initial recognition and subsequent measurement
The Company uses derivative financial instruments, such as forward currency contracts and options to hedge its foreign currency risks and
interest rate risks, respectively. Such derivative financial instruments are initially recognised at fair value through profit or loss (FVTPL) on
the date on which a derivative contract is entered into and are subsequently re-measured at fair value. Derivatives are carried as financial
assets when the fair value is positive and as financial liabilities when the fair value is negative.
Any gains or losses arising from changes in the fair value of derivative financial instrument are recognised in the statement of profit and loss
and reported with foreign exchange gains/(loss) not within results from operating activities. Changes in fair value and gains/(losses) on
settlement of foreign currency derivative financial instruments relating to borrowings, which have not been designated as hedge are recorded
as finance expense.
s) Amended standards adopted by the Company
In the current year, the Company has applied the below amendments to Ind ASs that are effective for an annual period that begins on or after
April 01, 2020.
Amendments to Ind AS 116 - Covid-19 Related Rent Concessions
The Company has adopted the amendments to Ind AS 116 for the first time in the current year. The amendments provide practical relief to
lessees in accounting for rent concessions occurring as a direct consequence of COVID-19, by introducing a practical expedient to Ind AS
116. The practical expedient permits a lessee to elect not to assess whether a COVID-19-related rent concession is a lease modification. A
lessee that makes this election shall account for any change in lease payments resulting from the COVID-19-related rent concession the same
way it would account for the change applying Ind AS 116 if the change were not a lease modification.
The practical expedient applies only to rent concessions occurring as a direct consequence of COVID-19 and only if all of the following
conditions are met:
(a) The change in lease payments results in revised consideration for the lease that is substantially the same as, or less than, the consideration
for the lease immediately preceding the change;
(b) Any reduction in lease payments affects only payments originally due on or before 30 June 2021 (a rent concession meets this condition if
it results in reduced lease payments on or before 30 June 2021 and increased lease payments that extend beyond 30 June 2021); and
(c) There is no substantive change to other terms and conditions of the lease.
The adoption of the amendments has not had any material impact on the disclosures or on the amounts reported in these financial statements.
Amendments to Ind AS 103
Definition of a business
The Company has adopted the amendments to Ind AS 103 for the first time in the current year. The amendments clarify that while businesses
usually have outputs, outputs are not required for an integrated set of activities and assets to qualify as a business. To be considered a
business, an acquired set of activities and assets must include, at a minimum, an input and a substantive process that together significantly
contribute to the ability to create outputs.
The amendments remove the assessment of whether market participants are capable of replacing any missing inputs or processes and
continuing to produce outputs. The amendments also introduce additional guidance that helps to determine whether a substantive process has
been acquired.
The amendments introduce an optional concentration test that permits a simplified assessment of whether an acquired set of activities and
assets is not a business. Under the optional concentration test, the acquired set of activities and assets is not a business if substantially all of
the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar assets. The amendments are applied
prospectively to all business combinations and asset acquisitions for which the acquisition date is on or after 1 April 2020.
The adoption of the amendments has not had any material impact on the disclosures or on the amounts reported in these financial statements.
Amendments to Ind AS 1 and Ind AS 8 - Definition of “material"
The Company has adopted the amendments to Ind AS 1 and Ind AS 8 for the first time in the current year. The amendments make the
definition of material in Ind AS 1 easier to understand and are not intended to alter the underlying concept of materiality in Ind ASs. The
concept of 'obscuring' material information with immaterial information has been included as part of the new definition.
The threshold for materiality influencing users has been changed from 'could influence' to 'could reasonably be expected to influence'. The
definition of material in Ind AS 8 has been replaced by a reference to the definition of material in Ind AS 1. In addition, the MCA amended
other Standards that contain the definition of 'material' or refer to the term ‘material’ to ensure consistency.
The adoption of the amendments has not had any material impact on the disclosures or on the amounts reported in these financial statements.
Amendments to Ind AS 109 and 107 - Interest Rate Benchmark Reform
These amendments modify specific hedge accounting requirements to allow hedge accounting to continue for affected hedges during the
period of uncertainty before the hedged items or hedging instruments affected by the current interest rate benchmarks are amended as a result

99. 99
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
of the on-going interest rate benchmark reforms.
The adoption of the amendments has not had any impact on the disclosures or on the amounts reported in these financial statements.
[610300] Notes - Accounting policies, changes in accounting estimates and errors
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of changes in accounting policies, accounting estimates and errors
[TextBlock]
Textual information (42)
[See below]
Disclosure of initial application of standards or interpretations
[TextBlock]
Whether initial application of an Ind AS has an effect on the
current period or any prior period
No No
Disclosure of voluntary change in accounting policy [TextBlock]
Whether there is any voluntary change in accounting policy No No
Disclosure of changes in accounting estimates [TextBlock]
Whether there are changes in acounting estimates during the year No No

100. 100
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (42)
Disclosure of changes in accounting policies, accounting estimates and errors [Text Block]
2.3 Significant accounting judgments, estimates and assumptions
The preparation of the Company’s financial statements requires management to make judgements, estimates and
assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the accompanying
disclosures, and the disclosure of contingent liabilities. Uncertainty about these assumptions and estimates could
result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in future
periods.
(A) Judgments
(i) As per Government notification no. 57/2015-2020 dated March 31, 2020 the Company is entitled to Service
Exports from India Scheme (SEIS) benefits on Port Services till year ended March 31, 2020 and accordingly
company has accounted the same on provisional basis pending notification in receipt of the eligible service and
rate of rewards as at reporting date (Refer note 7 (iii)).
(ii) On March 30,2021, the Company has acquired 100% equity share capital of Shankheshwar Buildwell Private
Limited (“Shankheshwar”) at a consideration of Rs 81.54 lacs. The Company is also in process of acquisition of
one crore Compulsory Convertible Preference Shares (“CCPS”) (outstanding on reporting date) at a face value of
Rs 10 each from an another related party, for which 90% advance has already been given. CCPS has been
considered as equity instruments, the holder of the same doesn’t have any potential voting rights or currently
exercisable conversion rights. Considering the above facts, on acquisitions of 100% equity capital, the Company
has established control over Shankheshwar on March 30,2021.
(B) Estimates and assumptions
The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date,
that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within
the next financial year, are described below. The Company based its assumptions and estimates on parameters
available when the financial statements were prepared. Existing circumstances and assumptions about future
developments, however, may change due to market changes or circumstances arising that are beyond the control
of the Company. Such changes are reflected in the assumptions when they occur.
(i) Impairment of financial assets
The impairment provisions for Financial Assets are based on assumptions about risk of default and expected cash
loss. The Company uses judgement in making these assumptions and selecting the inputs to the impairment
calculation, based on Company’s past history, existing market conditions as well as forward looking estimates at
the end of each reporting period.
(ii) Depreciation
Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied
in the asset are considered to modify the amortisation period or method, as appropriate, and are treated as
changes in accounting estimates.
(iii) Taxes
Deferred tax assets are recognised for unused tax credits to the extent that it is probable that taxable profit will be
available against which the credits can be utilised. Significant management judgement is required to determine the
amount of deferred tax assets that can be recognized, based upon the likely timing and the level of future taxable
profits together with future tax planning strategies (refer note 26).

101. 101
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
(iv) Defined benefit plans (gratuity benefits)
The cost of the defined benefit gratuity plan and other post-employment medical benefits and the present value of
the gratuity obligation are determined using actuarial valuations. An actuarial valuation involves making various
assumptions that may differ from actual developments in the future. These include the determination of the
discount rate, future salary increases and mortality rates. Due to the complexities involved in the valuation and its
long-term nature, a defined benefit obligation is highly sensitive to changes in these assumptions. All assumptions
are reviewed at each reporting date (refer note 35).
(v) Fair value measurement of financial instruments
When the fair values of financial assets and financial liabilities recorded in the balance sheet cannot be measured
based on quoted prices in active markets, their fair value is measured using valuation techniques including the
DCF model. The inputs to these models are taken from observable markets where possible, but where this is not
feasible, a degree of judgment is required in establishing fair values. Judgements include considerations of inputs
such as liquidity risk, credit risk and volatility. Changes in assumptions about these factors could affect the reported
fair value of financial instruments.

102. 102
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[400600] Notes - Property, plant and equipment
Disclosure of detailed information about property, plant and equipment [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Property, plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Carrying amount [Member]
Gross carrying
amount [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
12,998.48 58,309.6 12,998.48
Acquisitions through business
combinations, property, plant and
equipment
0 0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
-6,566.27 -5,380.82
Depreciation recognised as part of
cost of other assets
0 0
Total Depreciation property plant and
equipment
-6,566.27 -5,380.82
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0
Revaluation increase (decrease),
property, plant and equipment
0 0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 -291.27 0
Increase (decrease) through other
changes, property, plant and
equipment
29.56 -13,403.12 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
29.56 -13,694.39 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
49.37 -440.5 49.37
Retirements, property, plant and
equipment
0 0 0
Total disposals and retirements,
property, plant and equipment
49.37 -440.5 49.37

103. 103
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0
Total increase (decrease) in property,
plant and equipment
6,412.4 39,674.89 12,949.11
Property, plant and equipment at end of
period
(A) 1,04,212.07 97,799.67 58,124.78 1,26,555.18
Footnotes
(A)
Property, plant and equipment 69,703.15 67,981.86
Right-of-Use assets 34,508.92 29,817.81
104,212.07 97,799.67

104. 104
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Property, plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Gross carrying amount [Member]
Accumulated depreciation and
impairment [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
58,309.6
Acquisitions through business
combinations, property, plant and
equipment
0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
6,566.27 5,380.82
Depreciation recognised as part of
cost of other assets
0 0
Total Depreciation property plant and
equipment
6,566.27 5,380.82
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0
Revaluation increase (decrease),
property, plant and equipment
0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
-291.27
Increase (decrease) through other
changes, property, plant and
equipment
-13,403.12 -29.56 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
-13,694.39 -29.56 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 440.5
Retirements, property, plant and
equipment
0
Total disposals and retirements,
property, plant and equipment
0 0 440.5
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0

105. 105
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total increase (decrease) in property,
plant and equipment
44,615.21 6,536.71 4,940.32
Property, plant and equipment at end of
period
1,13,606.07 68,990.86 22,343.11 15,806.4

106. 106
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis]
Property, plant
and equipment
[Member]
Land [Member]
Sub classes of property, plant and equipment [Axis]
Owned and leased
assets [Member]
Assets held under lease [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Accumulated
depreciation and
impairment
[Member]
Carrying amount [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
376.51 995.72
Acquisitions through business
combinations, property, plant and
equipment
0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
-99.77 -82.65
Depreciation recognised as part of
cost of other assets
0 0
Total Depreciation property plant and
equipment
-99.77 -82.65
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0
Revaluation increase (decrease),
property, plant and equipment
0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0
Retirements, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
0 0

107. 107
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Decrease through classified as held
for sale, property, plant and
equipment
0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0
Total increase (decrease) in property,
plant and equipment
276.74 913.07
Property, plant and equipment at end of
period
10,866.08 1,189.81 913.07 0

108. 108
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(4)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Land [Member]
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Gross carrying amount [Member]
Accumulated
depreciation and
impairment
[Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
(A) 376.51 (B) 995.72
Acquisitions through business
combinations, property, plant and
equipment
0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
99.77
Depreciation recognised as part of
cost of other assets
0
Total Depreciation property plant and
equipment
99.77
Impairment loss recognised in profit
or loss, property, plant and
equipment
0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0
Revaluation increase (decrease),
property, plant and equipment
0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 0
Retirements, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
0 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0

109. 109
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0
Total increase (decrease) in property,
plant and equipment
376.51 995.72 99.77
Property, plant and equipment at end of
period
1,372.23 995.72 0 182.42
(A)
opening 995.72
Addition 376.51
Total 1,372.23
(B)
Recognition on Intial application of Ind As 116 as at April 01, 2019 (refer note 2.2 (s) (i)) 72.12
Addition during the year 923.60

110. 110
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(5)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Land [Member]
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Accumulated depreciation and
impairment [Member]
Carrying amount [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
542.96 12,133.81
Acquisitions through business
combinations, property, plant and
equipment
0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
82.65 0 0
Depreciation recognised as part of
cost of other assets
0 0 0
Total Depreciation property plant and
equipment
82.65 0 0
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0 0
Revaluation increase (decrease),
property, plant and equipment
0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 0
Retirements, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
0 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0

111. 111
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total increase (decrease) in property,
plant and equipment
82.65 542.96 12,133.81
Property, plant and equipment at end of
period
82.65 0 35,818.4 35,275.44
Disclosure of detailed information about property, plant and equipment [Table] ..(6)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Land [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Carrying amount
[Member]
Gross carrying amount [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
(A) 542.96 (B) 12,133.81
Acquisitions through business
combinations, property, plant and
equipment
0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0
Revaluation increase (decrease),
property, plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0
Retirements, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0
Total increase (decrease) in property,
plant and equipment
542.96 12,133.81
Property, plant and equipment at end of
period
23,141.63 35,818.4 35,275.44 23,141.63
(A) 1. During the previous year Company has capitalised freehold land amounting to Rs. 2,287.10 lacs against which registration of
land of Rs. 1,410.81 lacs is under process.
(B) 1. During the year Company has capitalised freehold land amounting to Rs.2,287.10 lacs against which registration of land is
under process.

112. 112
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(7)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Land [Member]
Buildings
[Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Owned assets
[Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Accumulated depreciation and impairment [Member]
Carrying amount
[Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
3,211.41
Acquisitions through business
combinations, property, plant and
equipment
0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
0 0 -1,047.87
Depreciation recognised as part of
cost of other assets
0 0 0
Total Depreciation property plant and
equipment
0 0 -1,047.87
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0 0
Revaluation increase (decrease),
property, plant and equipment
0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0
Increase (decrease) through other
changes, property, plant and
equipment
0 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 0
Retirements, property, plant and
equipment
0
Total disposals and retirements,
property, plant and equipment
0 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0

113. 113
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0
Total increase (decrease) in property,
plant and equipment
0 0 2,163.54
Property, plant and equipment at end of
period
0 0 0 16,986.39

114. 114
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(8)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Buildings [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Carrying amount [Member] Gross carrying amount [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
301.53 3,211.41 301.53
Acquisitions through business
combinations, property, plant and
equipment
0 0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
-900.95
Depreciation recognised as part of
cost of other assets
0
Total Depreciation property plant and
equipment
-900.95
Impairment loss recognised in profit
or loss, property, plant and
equipment
0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0
Revaluation increase (decrease),
property, plant and equipment
0 0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 0
Retirements, property, plant and
equipment
0 0 0
Total disposals and retirements,
property, plant and equipment
0 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0

115. 115
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total increase (decrease) in property,
plant and equipment
-599.42 3,211.41 301.53
Property, plant and equipment at end of
period
14,822.85 15,422.27 21,069.98 17,858.57
Disclosure of detailed information about property, plant and equipment [Table] ..(9)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Buildings [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Gross carrying
amount [Member]
Accumulated depreciation and impairment [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
1,047.87 900.95
Depreciation recognised as part of
cost of other assets
0 0
Total Depreciation property plant and
equipment
1,047.87 900.95
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through other
changes, property, plant and
equipment
0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0
Total increase (decrease) in property,
plant and equipment
1,047.87 900.95
Property, plant and equipment at end of
period
17,557.04 4,083.59 3,035.72 2,134.77

116. 116
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(10)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Factory building [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Carrying amount [Member]
Gross carrying
amount [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
3,211.41 301.53 3,211.41
Acquisitions through business
combinations, property, plant and
equipment
0 0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
-1,047.87 -900.95
Depreciation recognised as part of
cost of other assets
0 0
Total Depreciation property plant and
equipment
-1,047.87 -900.95
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0
Revaluation increase (decrease),
property, plant and equipment
0 0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 0
Retirements, property, plant and
equipment
0 0 0
Total disposals and retirements,
property, plant and equipment
0 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0

117. 117
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total increase (decrease) in property,
plant and equipment
2,163.54 -599.42 3,211.41
Property, plant and equipment at end of
period
16,986.39 14,822.85 15,422.27 21,069.98

118. 118
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(11)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Factory building [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Gross carrying amount [Member]
Accumulated depreciation and
impairment [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
301.53
Acquisitions through business
combinations, property, plant and
equipment
0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
1,047.87 900.95
Depreciation recognised as part of
cost of other assets
0 0
Total Depreciation property plant and
equipment
1,047.87 900.95
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0
Revaluation increase (decrease),
property, plant and equipment
0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0
Increase (decrease) through other
changes, property, plant and
equipment
0 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 0
Retirements, property, plant and
equipment
0
Total disposals and retirements,
property, plant and equipment
0 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0

119. 119
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total increase (decrease) in property,
plant and equipment
301.53 1,047.87 900.95
Property, plant and equipment at end of
period
17,858.57 17,557.04 4,083.59 3,035.72

120. 120
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(12)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis]
Factory building
[Member]
Plant and equipment [Member]
Sub classes of property, plant and equipment [Axis]
Owned assets
[Member]
Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Accumulated
depreciation and
impairment
[Member]
Carrying amount [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
1,065.34 916.09
Acquisitions through business
combinations, property, plant and
equipment
0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
-963.98 -902.4
Depreciation recognised as part of
cost of other assets
0 0
Total Depreciation property plant and
equipment
-963.98 -902.4
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0
Revaluation increase (decrease),
property, plant and equipment
0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 -291.27
Increase (decrease) through other
changes, property, plant and
equipment
29.56 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
29.56 -291.27
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
49.37 -82.08
Retirements, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
49.37 -82.08
Decrease through classified as held
for sale, property, plant and
equipment
0 0

121. 121
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0
Total increase (decrease) in property,
plant and equipment
81.55 -195.5
Property, plant and equipment at end of
period
2,134.77 7,117.67 7,036.12 7,231.62

122. 122
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(13)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Gross carrying amount [Member]
Accumulated
depreciation and
impairment
[Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
1,065.34 916.09
Acquisitions through business
combinations, property, plant and
equipment
0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
963.98
Depreciation recognised as part of
cost of other assets
0
Total Depreciation property plant and
equipment
963.98
Impairment loss recognised in profit
or loss, property, plant and
equipment
0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0
Revaluation increase (decrease),
property, plant and equipment
0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 -291.27
Increase (decrease) through other
changes, property, plant and
equipment
0 0 -29.56
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 -291.27 -29.56
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
49.37 0 0
Retirements, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
49.37 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0

123. 123
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0
Total increase (decrease) in property,
plant and equipment
1,015.97 624.82 934.42
Property, plant and equipment at end of
period
11,776.69 10,760.72 10,135.9 4,659.02

124. 124
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(14)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Plant and equipment [Member] Factory equipments [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Accumulated depreciation and
impairment [Member]
Carrying amount [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
1,065.34 916.09
Acquisitions through business
combinations, property, plant and
equipment
0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
902.4 -963.98 -902.4
Depreciation recognised as part of
cost of other assets
0 0 0
Total Depreciation property plant and
equipment
902.4 -963.98 -902.4
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0 0
Revaluation increase (decrease),
property, plant and equipment
0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 -291.27
Increase (decrease) through other
changes, property, plant and
equipment
0 29.56 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 29.56 -291.27
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
82.08 49.37 -82.08
Retirements, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
82.08 49.37 -82.08
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0

125. 125
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total increase (decrease) in property,
plant and equipment
820.32 81.55 -195.5
Property, plant and equipment at end of
period
3,724.6 2,904.28 7,117.67 7,036.12
Disclosure of detailed information about property, plant and equipment [Table] ..(15)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Factory equipments [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Carrying amount
[Member]
Gross carrying amount [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
1,065.34 916.09
Acquisitions through business
combinations, property, plant and
equipment
0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0
Revaluation increase (decrease),
property, plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 -291.27
Increase (decrease) through other
changes, property, plant and
equipment
0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 -291.27
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
49.37 0
Retirements, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
49.37 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0
Total increase (decrease) in property,
plant and equipment
1,015.97 624.82
Property, plant and equipment at end of
period
7,231.62 11,776.69 10,760.72 10,135.9

126. 126
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(16)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Factory equipments [Member]
Furniture and
fixtures [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Owned assets
[Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Accumulated depreciation and impairment [Member]
Carrying amount
[Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
46.33
Acquisitions through business
combinations, property, plant and
equipment
0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
963.98 902.4 -59.07
Depreciation recognised as part of
cost of other assets
0 0 0
Total Depreciation property plant and
equipment
963.98 902.4 -59.07
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0 0
Revaluation increase (decrease),
property, plant and equipment
0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0
Increase (decrease) through other
changes, property, plant and
equipment
-29.56 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
-29.56 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 82.08 0
Retirements, property, plant and
equipment
0
Total disposals and retirements,
property, plant and equipment
0 82.08 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0

127. 127
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0
Total increase (decrease) in property,
plant and equipment
934.42 820.32 -12.74
Property, plant and equipment at end of
period
4,659.02 3,724.6 2,904.28 308.19

128. 128
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(17)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Carrying amount [Member] Gross carrying amount [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
16.03 46.33 16.03
Acquisitions through business
combinations, property, plant and
equipment
0 0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
-55.59
Depreciation recognised as part of
cost of other assets
0
Total Depreciation property plant and
equipment
-55.59
Impairment loss recognised in profit
or loss, property, plant and
equipment
0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0
Revaluation increase (decrease),
property, plant and equipment
0 0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 0
Retirements, property, plant and
equipment
0 0 0
Total disposals and retirements,
property, plant and equipment
0 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0

129. 129
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total increase (decrease) in property,
plant and equipment
-39.56 46.33 16.03
Property, plant and equipment at end of
period
320.93 360.49 599.09 552.76
Disclosure of detailed information about property, plant and equipment [Table] ..(18)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Gross carrying
amount [Member]
Accumulated depreciation and impairment [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
59.07 55.59
Depreciation recognised as part of
cost of other assets
0 0
Total Depreciation property plant and
equipment
59.07 55.59
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through other
changes, property, plant and
equipment
0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0
Total increase (decrease) in property,
plant and equipment
59.07 55.59
Property, plant and equipment at end of
period
536.73 290.9 231.83 176.24

130. 130
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(19)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Vehicles [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Carrying amount [Member]
Gross carrying
amount [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
0 0 0
Acquisitions through business
combinations, property, plant and
equipment
0 0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
-6.86 -7.53
Depreciation recognised as part of
cost of other assets
0 0
Total Depreciation property plant and
equipment
-6.86 -7.53
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0
Revaluation increase (decrease),
property, plant and equipment
0 0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 0
Retirements, property, plant and
equipment
0 0 0
Total disposals and retirements,
property, plant and equipment
0 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0

131. 131
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total increase (decrease) in property,
plant and equipment
-6.86 -7.53 0
Property, plant and equipment at end of
period
10.77 17.63 25.16 54.89

132. 132
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(20)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Vehicles [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Gross carrying amount [Member]
Accumulated depreciation and
impairment [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
0
Acquisitions through business
combinations, property, plant and
equipment
0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
6.86 7.53
Depreciation recognised as part of
cost of other assets
0 0
Total Depreciation property plant and
equipment
6.86 7.53
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0
Revaluation increase (decrease),
property, plant and equipment
0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0
Increase (decrease) through other
changes, property, plant and
equipment
0 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 0
Retirements, property, plant and
equipment
0
Total disposals and retirements,
property, plant and equipment
0 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0

133. 133
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total increase (decrease) in property,
plant and equipment
0 6.86 7.53
Property, plant and equipment at end of
period
54.89 54.89 44.12 37.26

134. 134
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(21)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Vehicles [Member] Motor vehicles [Member]
Sub classes of property, plant and equipment [Axis]
Owned assets
[Member]
Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Accumulated
depreciation and
impairment
[Member]
Carrying amount [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
0 0
Acquisitions through business
combinations, property, plant and
equipment
0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
-6.86 -7.53
Depreciation recognised as part of
cost of other assets
0 0
Total Depreciation property plant and
equipment
-6.86 -7.53
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0
Revaluation increase (decrease),
property, plant and equipment
0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0
Retirements, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0

135. 135
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0
Total increase (decrease) in property,
plant and equipment
-6.86 -7.53
Property, plant and equipment at end of
period
29.73 10.77 17.63 25.16

136. 136
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(22)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Motor vehicles [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Gross carrying amount [Member]
Accumulated
depreciation and
impairment
[Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
0 0
Acquisitions through business
combinations, property, plant and
equipment
0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
6.86
Depreciation recognised as part of
cost of other assets
0
Total Depreciation property plant and
equipment
6.86
Impairment loss recognised in profit
or loss, property, plant and
equipment
0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0
Revaluation increase (decrease),
property, plant and equipment
0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 0
Retirements, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
0 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0

137. 137
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0
Total increase (decrease) in property,
plant and equipment
0 0 6.86
Property, plant and equipment at end of
period
54.89 54.89 54.89 44.12

138. 138
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(23)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Motor vehicles [Member] Office equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Accumulated depreciation and
impairment [Member]
Carrying amount [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
45.57 48.54
Acquisitions through business
combinations, property, plant and
equipment
0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
7.53 -38.29 -53.88
Depreciation recognised as part of
cost of other assets
0 0 0
Total Depreciation property plant and
equipment
7.53 -38.29 -53.88
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0 0
Revaluation increase (decrease),
property, plant and equipment
0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 0
Retirements, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
0 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0

139. 139
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total increase (decrease) in property,
plant and equipment
7.53 7.28 -5.34
Property, plant and equipment at end of
period
37.26 29.73 124.24 116.96
Disclosure of detailed information about property, plant and equipment [Table] ..(24)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Office equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Carrying amount
[Member]
Gross carrying amount [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
45.57 48.54
Acquisitions through business
combinations, property, plant and
equipment
0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0
Revaluation increase (decrease),
property, plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0
Retirements, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0
Total increase (decrease) in property,
plant and equipment
45.57 48.54
Property, plant and equipment at end of
period
122.3 371.22 325.65 277.11

140. 140
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(25)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Office equipment [Member]
Computer
equipments
[Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Owned assets
[Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Accumulated depreciation and impairment [Member]
Carrying amount
[Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
198.65
Acquisitions through business
combinations, property, plant and
equipment
0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
38.29 53.88 -132.03
Depreciation recognised as part of
cost of other assets
0 0 0
Total Depreciation property plant and
equipment
38.29 53.88 -132.03
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0 0
Revaluation increase (decrease),
property, plant and equipment
0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0
Increase (decrease) through other
changes, property, plant and
equipment
0 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 0
Retirements, property, plant and
equipment
0
Total disposals and retirements,
property, plant and equipment
0 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0

141. 141
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0
Total increase (decrease) in property,
plant and equipment
38.29 53.88 66.62
Property, plant and equipment at end of
period
246.98 208.69 154.81 364.52

142. 142
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(26)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Computer equipments [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Carrying amount [Member] Gross carrying amount [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
78.94 198.65 78.94
Acquisitions through business
combinations, property, plant and
equipment
0 0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
-105.7
Depreciation recognised as part of
cost of other assets
0
Total Depreciation property plant and
equipment
-105.7
Impairment loss recognised in profit
or loss, property, plant and
equipment
0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0
Revaluation increase (decrease),
property, plant and equipment
0 0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 0
Retirements, property, plant and
equipment
0 0 0
Total disposals and retirements,
property, plant and equipment
0 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0

143. 143
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total increase (decrease) in property,
plant and equipment
-26.76 198.65 78.94
Property, plant and equipment at end of
period
297.9 324.66 971.68 773.03
Disclosure of detailed information about property, plant and equipment [Table] ..(27)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Computer equipments [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Gross carrying
amount [Member]
Accumulated depreciation and impairment [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
132.03 105.7
Depreciation recognised as part of
cost of other assets
0 0
Total Depreciation property plant and
equipment
132.03 105.7
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through other
changes, property, plant and
equipment
0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0
Total increase (decrease) in property,
plant and equipment
132.03 105.7
Property, plant and equipment at end of
period
694.09 607.16 475.13 369.43

144. 144
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(28)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other property, plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Carrying amount [Member]
Gross carrying
amount [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
7,206.6 30,400.22 7,206.6
Acquisitions through business
combinations, property, plant and
equipment
0 0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
-2,792.23 -1,495.48
Depreciation recognised as part of
cost of other assets
0 0
Total Depreciation property plant and
equipment
-2,792.23 -1,495.48
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0
Revaluation increase (decrease),
property, plant and equipment
0 0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 0
Retirements, property, plant and
equipment
0 0 0
Total disposals and retirements,
property, plant and equipment
0 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0

145. 145
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total increase (decrease) in property,
plant and equipment
4,414.37 28,904.74 7,206.6
Property, plant and equipment at end of
period
33,319.11 28,904.74 0 37,606.82

146. 146
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(29)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other property, plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Gross carrying amount [Member]
Accumulated depreciation and
impairment [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
30,400.22
Acquisitions through business
combinations, property, plant and
equipment
0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
2,792.23 1,495.48
Depreciation recognised as part of
cost of other assets
0 0
Total Depreciation property plant and
equipment
2,792.23 1,495.48
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0
Revaluation increase (decrease),
property, plant and equipment
0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0
Increase (decrease) through other
changes, property, plant and
equipment
0 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 0
Retirements, property, plant and
equipment
0
Total disposals and retirements,
property, plant and equipment
0 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0

147. 147
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total increase (decrease) in property,
plant and equipment
30,400.22 2,792.23 1,495.48
Property, plant and equipment at end of
period
30,400.22 0 4,287.71 1,495.48

148. 148
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(30)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other property, plant and equipment [Member]
Sub classes of property, plant and equipment [Axis]
Assets held under
lease [Member]
Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Accumulated
depreciation and
impairment
[Member]
Carrying amount [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
305.11 13,418.72
Acquisitions through business
combinations, property, plant and
equipment
0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
-1,426.17 -1,776.64
Depreciation recognised as part of
cost of other assets
0 0
Total Depreciation property plant and
equipment
-1,426.17 -1,776.64
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0
Revaluation increase (decrease),
property, plant and equipment
0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 -13,403.12
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 -13,403.12
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 -358.42
Retirements, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
0 -358.42
Decrease through classified as held
for sale, property, plant and
equipment
0 0

149. 149
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0
Total increase (decrease) in property,
plant and equipment
-1,121.06 -1,402.62
Property, plant and equipment at end of
period
0 8,972.97 10,094.03 11,496.65

150. 150
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(31)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other property, plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Gross carrying amount [Member]
Accumulated
depreciation and
impairment
[Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
305.11 13,418.72
Acquisitions through business
combinations, property, plant and
equipment
0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
1,426.17
Depreciation recognised as part of
cost of other assets
0
Total Depreciation property plant and
equipment
1,426.17
Impairment loss recognised in profit
or loss, property, plant and
equipment
0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0
Revaluation increase (decrease),
property, plant and equipment
0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 -13,403.12 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 -13,403.12 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 0
Retirements, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
0 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0

151. 151
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0
Total increase (decrease) in property,
plant and equipment
305.11 15.6 1,426.17
Property, plant and equipment at end of
period
16,914.18 16,609.07 16,593.47 7,941.21

152. 152
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(32)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis]
Other property, plant and equipment
[Member]
Railway sidings [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Accumulated depreciation and
impairment [Member]
Carrying amount [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
305.11 0
Acquisitions through business
combinations, property, plant and
equipment
0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
1,776.64 -318.59 -310.65
Depreciation recognised as part of
cost of other assets
0 0 0
Total Depreciation property plant and
equipment
1,776.64 -318.59 -310.65
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0 0
Revaluation increase (decrease),
property, plant and equipment
0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
358.42 0 0
Retirements, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
358.42 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0

153. 153
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total increase (decrease) in property,
plant and equipment
1,418.22 -13.48 -310.65
Property, plant and equipment at end of
period
6,515.04 5,096.82 2,173.01 2,186.49
Disclosure of detailed information about property, plant and equipment [Table] ..(33)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Railway sidings [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Carrying amount
[Member]
Gross carrying amount [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
305.11 0
Acquisitions through business
combinations, property, plant and
equipment
0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0
Revaluation increase (decrease),
property, plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0
Retirements, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0
Total increase (decrease) in property,
plant and equipment
305.11 0
Property, plant and equipment at end of
period
2,497.14 3,896.75 3,591.64 3,591.64

154. 154
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(34)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Railway sidings [Member]
Other property,
plant and
equipment, others
[Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Assets held under
lease [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Accumulated depreciation and impairment [Member]
Carrying amount
[Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Nature of other property plant and equipment
others
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
7,206.6
Acquisitions through business
combinations, property, plant and
equipment
0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
318.59 310.65 -2,792.23
Depreciation recognised as part of
cost of other assets
0 0 0
Total Depreciation property plant and
equipment
318.59 310.65 -2,792.23
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0 0
Revaluation increase (decrease),
property, plant and equipment
0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0
Increase (decrease) through other
changes, property, plant and
equipment
0 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 0
Retirements, property, plant and
equipment
0
Total disposals and retirements,
property, plant and equipment
0 0 0

155. 155
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0
Total increase (decrease) in property,
plant and equipment
318.59 310.65 4,414.37
Property, plant and equipment at end of
period
1,723.74 1,405.15 1,094.5 33,319.11

156. 156
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(35)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other property, plant and equipment, others [Member]
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Carrying amount [Member] Gross carrying amount [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Nature of other property plant and equipment
others
Railway rakes Railway rakes
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
30,400.22 7,206.6 (A) 30,400.22
Acquisitions through business
combinations, property, plant and
equipment
0 0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
-1,495.48
Depreciation recognised as part of
cost of other assets
0
Total Depreciation property plant and
equipment
-1,495.48
Impairment loss recognised in profit
or loss, property, plant and
equipment
0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0
Revaluation increase (decrease),
property, plant and equipment
0 0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 0
Retirements, property, plant and
equipment
0 0 0
Total disposals and retirements,
property, plant and equipment
0 0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0

157. 157
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0
Total increase (decrease) in property,
plant and equipment
28,904.74 7,206.6 30,400.22
Property, plant and equipment at end of
period
28,904.74 0 37,606.82 30,400.22
(A)
Recognition on Intial application of Ind As 116 as at April 01, 2019 (refer note 2.2 (s) (i)) 7,646.31
Addition during the year 22,753.91

158. 158
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(36)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other property, plant and equipment, others [Member]
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Gross carrying
amount [Member]
Accumulated depreciation and impairment [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Nature of other property plant and equipment
others
Railway rakes
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
2,792.23 1,495.48
Depreciation recognised as part of
cost of other assets
0 0
Total Depreciation property plant and
equipment
2,792.23 1,495.48
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through other
changes, property, plant and
equipment
0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0
Total disposals and retirements,
property, plant and equipment
0 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0
Total increase (decrease) in property,
plant and equipment
2,792.23 1,495.48
Property, plant and equipment at end of
period
(A) 0 4,287.71 1,495.48 0
Footnotes
(A) Railway rakes

159. 159
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(37)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other property, plant and equipment, others [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Carrying amount [Member]
Gross carrying
amount [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Nature of other property plant and equipment
others
Railway wagons
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
0 13,418.72 0
Acquisitions through business
combinations, property, plant and
equipment
0 0 0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0 0 0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
-1,107.58 -1,465.99
Depreciation recognised as part of
cost of other assets
0 0
Total Depreciation property plant and
equipment
-1,107.58 -1,465.99
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0
Revaluation increase (decrease),
property, plant and equipment
0 0 0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0 0 0
Increase (decrease) through other
changes, property, plant and
equipment
0 -13,403.12 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
0 -13,403.12 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 -358.42 0
Retirements, property, plant and
equipment
0 0 0
Total disposals and retirements,
property, plant and equipment
0 -358.42 0
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0

160. 160
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0
Total increase (decrease) in property,
plant and equipment
-1,107.58 -1,091.97 0
Property, plant and equipment at end of
period
6,799.96 7,907.54 8,999.51 13,017.43

161. 161
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about property, plant and equipment [Table] ..(38)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other property, plant and equipment, others [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying
amount [Axis]
Gross carrying amount [Member]
Accumulated depreciation and
impairment [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Nature of other property plant and equipment
others
Railway wagons Railway wagons
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and
equipment
13,418.72
Acquisitions through business
combinations, property, plant and
equipment
0
Increase (decrease) through net
exchange differences, property,
plant and equipment
0
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
loss
1,107.58 1,465.99
Depreciation recognised as part of
cost of other assets
0 0
Total Depreciation property plant and
equipment
1,107.58 1,465.99
Impairment loss recognised in profit
or loss, property, plant and
equipment
0 0
Reversal of impairment loss
recognised in profit or loss,
property, plant and equipment
0 0
Revaluation increase (decrease),
property, plant and equipment
0
Impairment loss recognised in other
comprehensive income, property, plant and
equipment
0 0
Reversal of impairment loss recognised
in other comprehensive income, property,
plant and equipment
0 0
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and
equipment
0
Increase (decrease) through other
changes, property, plant and
equipment
-13,403.12 0 0
Total increase (decrease) through
transfers and other changes, property,
plant and equipment
-13,403.12 0 0
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
equipment
0 0 358.42
Retirements, property, plant and
equipment
0
Total disposals and retirements,
property, plant and equipment
0 0 358.42
Decrease through classified as held
for sale, property, plant and
equipment
0 0 0

162. 162
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Decrease through loss of control of
subsidiary, property, plant and
equipment
0 0 0
Total increase (decrease) in property,
plant and equipment
15.6 1,107.58 1,107.57
Property, plant and equipment at end of
period
13,017.43 13,001.83 6,217.47 5,109.89
Disclosure of detailed information about property, plant and equipment [Table] ..(39)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis]
Other property,
plant and
equipment, others
[Member]
Sub classes of property, plant and equipment [Axis]
Owned assets
[Member]
Carrying amount accumulated depreciation and gross carrying amount [Axis]
Accumulated
depreciation and
impairment
[Member]
31/03/2019
Disclosure of detailed information about property, plant and equipment [Abstract]
Disclosure of detailed information about property, plant and equipment [Line items]
Reconciliation of changes in property, plant and equipment [Abstract]
Property, plant and equipment at end of period 4,002.32
Disclosure of additional information about property plant and equipment [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis]
Property, plant and equipment
[Member]
Land [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member] Assets held under lease [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
equipment
Straight Line
Method
Straight Line Method
Useful lives or depreciation rates, property,
plant and equipment
Right to Use over
the balance period
of concession
agreement / over
the residual period
of lease agreement
Right to Use over the
balance period of
concession agreement
/ over the residual
period of lease
agreement
Whether property, plant and equipment are
stated at revalued amount
No No
Disclosure of additional information about property plant and equipment [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Land [Member] Buildings [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned assets [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
equipment
Freehold Land is
not Depreciated.
Freehold Land is not
Depreciated.
Useful lives or depreciation rates, property,
plant and equipment
- -
Whether property, plant and equipment are
stated at revalued amount
No No No No

163. 163
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of additional information about property plant and equipment [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Factory building [Member] Plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned assets [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
equipment
Straight Line
Method
Straight Line Method
Useful lives or depreciation rates, property,
plant and equipment
Textual information
(43) [See below]
Textual information
(44) [See below]
Whether property, plant and equipment are
stated at revalued amount
No No No No
Disclosure of additional information about property plant and equipment [Table] ..(4)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Factory equipments [Member] Other plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned assets [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
equipment
Straight Line
Method
Straight Line Method
Straight Line
Method
Straight Line Method
Useful lives or depreciation rates, property,
plant and equipment
Textual information
(45) [See below]
Textual information
(46) [See below]
Textual information
(47) [See below]
Textual information
(48) [See below]
Whether property, plant and equipment are
stated at revalued amount
No No No No
Disclosure of additional information about property plant and equipment [Table] ..(5)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member] Vehicles [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned assets [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
equipment
Straight Line
Method
Straight Line Method
Useful lives or depreciation rates, property,
plant and equipment
Textual information
(49) [See below]
Textual information
(50) [See below]
Whether property, plant and equipment are
stated at revalued amount
No No No No
Disclosure of additional information about property plant and equipment [Table] ..(6)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Motor vehicles [Member] Office equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned assets [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
equipment
Straight Line
Method
Straight Line Method
Straight Line
Method
Straight Line Method
Useful lives or depreciation rates, property,
plant and equipment
Textual information
(51) [See below]
Textual information
(52) [See below]
Textual information
(53) [See below]
Textual information
(54) [See below]
Whether property, plant and equipment are
stated at revalued amount
No No No No

164. 164
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of additional information about property plant and equipment [Table] ..(7)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Computer equipments [Member]
Other property, plant and equipment
[Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Assets held under lease [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
equipment
Straight Line
Method
Straight Line Method
Useful lives or depreciation rates, property,
plant and equipment
Textual information
(55) [See below]
Textual information
(56) [See below]
Whether property, plant and equipment are
stated at revalued amount
No No No No
Disclosure of additional information about property plant and equipment [Table] ..(8)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis]
Other property, plant and equipment
[Member]
Railway sidings [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned assets [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
equipment
Straight Line
Method
Straight Line Method
Useful lives or depreciation rates, property,
plant and equipment
Textual information
(57) [See below]
Textual information
(58) [See below]
Whether property, plant and equipment are
stated at revalued amount
No No No No
Disclosure of additional information about property plant and equipment [Table] ..(9)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other property, plant and equipment, others [Member]
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member] Owned assets [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
equipment
Straight Line
Method
Straight Line Method
Straight Line
Method
Straight Line Method
Useful lives or depreciation rates, property,
plant and equipment
Right to Use over
the balance period
of concession
agreement / over
the residual period
of lease agreement
Right to Use over the
balance period of
concession agreement
/ over the residual
period of lease
agreement
Textual information
(59) [See below]
Textual information
(60) [See below]
Whether property, plant and equipment are
stated at revalued amount
No No No No
Textual information (43)
Useful lives or depreciation rates, property, plant and equipment
Depreciation on fixed asset is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful lives estimated by the
management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of Corporate Affairs effective
01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to compute depreciation, to
conform to the requirements of the Companies Act, 2013.

165. 165
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (44)
Useful lives or depreciation rates, property, plant and equipment
Depreciation on fixed asset is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful lives estimated by the
management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of Corporate Affairs effective
01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to compute depreciation, to
conform to the requirements of the Companies Act, 2013.
Textual information (45)
Useful lives or depreciation rates, property, plant and equipment
Depreciation on fixed asset is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful lives estimated by the
management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of Corporate Affairs effective
01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to compute depreciation, to
conform to the requirements of the Companies Act, 2013.
Textual information (46)
Useful lives or depreciation rates, property, plant and equipment
Depreciation on fixed asset is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful lives estimated by the
management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of Corporate Affairs effective
01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to compute depreciation, to
conform to the requirements of the Companies Act, 2013.
Textual information (47)
Useful lives or depreciation rates, property, plant and equipment
Depreciation on fixed asset is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful lives estimated by the
management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of Corporate Affairs effective
01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to compute depreciation, to
conform to the requirements of the Companies Act, 2013.
Textual information (48)
Useful lives or depreciation rates, property, plant and equipment
Depreciation on fixed asset is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful lives estimated by the
management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of Corporate Affairs effective
01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to compute depreciation, to
conform to the requirements of the Companies Act, 2013.
Textual information (49)
Useful lives or depreciation rates, property, plant and equipment
Depreciation on fixed asset is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful lives estimated by the
management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of Corporate Affairs effective
01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to compute depreciation, to
conform to the requirements of the Companies Act, 2013.
Textual information (50)
Useful lives or depreciation rates, property, plant and equipment
Depreciation on fixed asset is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful lives estimated by the
management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of Corporate Affairs effective
01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to compute depreciation, to
conform to the requirements of the Companies Act, 2013.

166. 166
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (51)
Useful lives or depreciation rates, property, plant and equipment
Depreciation on fixed asset is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful lives estimated by the
management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of Corporate Affairs effective
01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to compute depreciation, to
conform to the requirements of the Companies Act, 2013.
Textual information (52)
Useful lives or depreciation rates, property, plant and equipment
Depreciation on fixed asset is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful lives estimated by the
management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of Corporate Affairs effective
01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to compute depreciation, to
conform to the requirements of the Companies Act, 2013.
Textual information (53)
Useful lives or depreciation rates, property, plant and equipment
Depreciation on fixed asset is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful lives estimated by the
management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of Corporate Affairs effective
01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to compute depreciation, to
conform to the requirements of the Companies Act, 2013.
Textual information (54)
Useful lives or depreciation rates, property, plant and equipment
Depreciation on fixed asset is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful lives estimated by the
management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of Corporate Affairs effective
01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to compute depreciation, to
conform to the requirements of the Companies Act, 2013.
Textual information (55)
Useful lives or depreciation rates, property, plant and equipment
Depreciation on fixed asset is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful lives estimated by the
management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of Corporate Affairs effective
01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to compute depreciation, to
conform to the requirements of the Companies Act, 2013.
Textual information (56)
Useful lives or depreciation rates, property, plant and equipment
Depreciation on fixed asset is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful lives estimated by the
management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of Corporate Affairs effective
01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to compute depreciation, to
conform to the requirements of the Companies Act, 2013.
Textual information (57)
Useful lives or depreciation rates, property, plant and equipment
Depreciation on fixed asset is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful lives estimated by the
management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of Corporate Affairs effective
01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to compute depreciation, to
conform to the requirements of the Companies Act, 2013.

167. 167
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (58)
Useful lives or depreciation rates, property, plant and equipment
Depreciation on fixed asset is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful lives estimated by the
management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of Corporate Affairs effective
01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to compute depreciation, to
conform to the requirements of the Companies Act, 2013.
Textual information (59)
Useful lives or depreciation rates, property, plant and equipment
Depreciation on fixed asset is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful lives estimated by the
management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of Corporate Affairs effective
01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to compute depreciation, to
conform to the requirements of the Companies Act, 2013.
Textual information (60)
Useful lives or depreciation rates, property, plant and equipment
Depreciation on fixed asset is calculated on Straight Line Method (SLM) using the rates arrived at based on the useful lives estimated by the
management. Further, pursuant to the notification of Schedule II of the Companies Act 2013, by the Ministry of Corporate Affairs effective
01st April, 2014, the management has internally reassessed and changed, wherever necessary the useful lives to compute depreciation, to
conform to the requirements of the Companies Act, 2013.
[612100] Notes - Impairment of assets
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of impairment of assets [TextBlock]
Disclosure of impairment loss and reversal of impairment loss [TextBlock]
Whether there is any impairment loss or reversal of impairment loss
during the year
No No
Disclosure of information for impairment loss recognised or reversed
for individual Assets or cash-generating unit [TextBlock]
Whether impairment loss recognised or reversed for individual Assets
or cash-generating unit
No No
[400700] Notes - Investment property
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of investment property [TextBlock]
Total direct operating expense from investment property 0 0
Rental income from investment property, net of direct operating expense 0 0
Depreciation method, investment property, cost model Not Applicable Not Applicable
Useful lives or depreciation rates, investment property, cost model Not Applicable Not Applicable

168. 168
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[400900] Notes - Other intangible assets
Disclosure of additional information about other intangible assets [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of other intangible assets [Axis] Computer software [Member] Licenses [Member]
Sub classes of other intangible assets [Axis]
Intangible assets other than internally
generated [Member]
Intangible assets other than internally
generated [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of additional information about other
intangible assets [Abstract]
Disclosure of additional information about
other intangible assets [Line items]
Amortisation method, other intangible assets
Amortised over the
useful economic life
of the asset.
Amortised over the
useful economic life
of the asset.
Amortised over the
useful economic
life of the asset.
Amortised over the
useful economic life
of the asset.
Useful lives or amortisation rates, other
intangible assets
5 Years or useful
life whichever is
less
5 Years or useful life
whichever is less
- -
Whether other intangible assets are stated at
revalued amount
No No No No

169. 169
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about other intangible assets [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of other intangible assets [Axis] Company other intangible assets [Member]
Sub classes of other intangible assets [Axis]
Internally generated and other than internally generated intangible assets
[Member]
Carrying amount accumulated amortization and impairment and
gross carrying amount [Axis]
Carrying amount [Member]
Gross carrying
amount [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of detailed information about other
intangible assets [Abstract]
Disclosure of detailed information about other
intangible assets [Line items]
Reconciliation of changes in other intangible
assets [Abstract]
Changes in Other intangible assets [Abstract]
Additions other than through business
combinations
11.48 48.94 11.48
Acquisitions through business combinations 0 0 0
Increase (decrease) through net exchange
differences
0 0 0
Amortisation other intangible assets -343.84 -353.73
Impairment loss recognised in profit or
loss
0 0
Reversal of impairment loss recognised
in profit or loss
0 0
Revaluation increase (decrease), other
intangible assets
0 0 0
Impairment loss recognised in other
comprehensive income, other intangible
assets
0 0
Reversal of impairment loss recognised in
other comprehensive income, other
intangible assets
0 0
Increase (decrease) through
transfers and other changes, other
intangible assets [Abstract]
Increase (decrease) through
transfers, other intangible assets
0 0 0
Increase (decrease) through other
changes
0 0 0
Total increase (decrease) through
transfers and other changes, Other
intangible assets
0 0 0
Disposals and retirements, other
intangible assets [Abstract]
Disposals 0 0 0
Retirements 0 0 0
Total Disposals and retirements,
Other intangible assets
0 0 0
Decrease through classified as held for
sale
0 0 0
Decrease through loss of control of
subsidiary
0 0 0
Total increase (decrease) in Other
intangible assets
-332.36 -304.79 11.48
Other intangible assets at end of period 1,813.16 2,145.52 2,450.31 3,773.42

170. 170
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about other intangible assets [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of other intangible assets [Axis] Company other intangible assets [Member]
Sub classes of other intangible assets [Axis]
Internally generated and other than internally generated intangible assets
[Member]
Carrying amount accumulated amortization and impairment and
gross carrying amount [Axis]
Gross carrying amount [Member]
Accumulated amortization and
impairment [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of detailed information about other
intangible assets [Abstract]
Disclosure of detailed information about other
intangible assets [Line items]
Reconciliation of changes in other intangible
assets [Abstract]
Changes in Other intangible assets [Abstract]
Additions other than through business
combinations
48.94
Acquisitions through business combinations 0
Increase (decrease) through net exchange
differences
0
Amortisation other intangible assets 343.84 353.73
Impairment loss recognised in profit or
loss
0 0
Reversal of impairment loss recognised
in profit or loss
0 0
Revaluation increase (decrease), other
intangible assets
0
Impairment loss recognised in other
comprehensive income, other intangible
assets
0 0
Reversal of impairment loss recognised in
other comprehensive income, other
intangible assets
0 0
Increase (decrease) through
transfers and other changes, other
intangible assets [Abstract]
Increase (decrease) through
transfers, other intangible assets
0
Increase (decrease) through other
changes
0 0 0
Total increase (decrease) through
transfers and other changes, Other
intangible assets
0 0 0
Disposals and retirements, other
intangible assets [Abstract]
Disposals 0 0 0
Retirements 0
Total Disposals and retirements,
Other intangible assets
0 0 0
Decrease through classified as held for
sale
0 0 0
Decrease through loss of control of
subsidiary
0 0 0
Total increase (decrease) in Other
intangible assets
48.94 343.84 353.73
Other intangible assets at end of period 3,761.94 3,713 1,960.26 1,616.42

171. 171
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about other intangible assets [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of other intangible assets [Axis]
Company other
intangible assets
[Member]
Computer software [Member]
Sub classes of other intangible assets [Axis]
Internally
generated and
other than
internally
generated
intangible assets
[Member]
Intangible assets other than internally generated [Member]
Carrying amount accumulated amortization and impairment and
gross carrying amount [Axis]
Accumulated
amortization and
impairment
[Member]
Carrying amount [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of detailed information about other
intangible assets [Abstract]
Disclosure of detailed information about other
intangible assets [Line items]
Reconciliation of changes in other intangible
assets [Abstract]
Changes in Other intangible assets [Abstract]
Additions other than through business
combinations
11.48 48.94
Acquisitions through business combinations 0 0
Increase (decrease) through net exchange
differences
0 0
Amortisation other intangible assets -93.84 -103.73
Impairment loss recognised in profit or
loss
0 0
Reversal of impairment loss recognised
in profit or loss
0 0
Revaluation increase (decrease), other
intangible assets
0 0
Impairment loss recognised in other
comprehensive income, other intangible
assets
0 0
Reversal of impairment loss recognised in
other comprehensive income, other
intangible assets
0 0
Increase (decrease) through
transfers and other changes, other
intangible assets [Abstract]
Increase (decrease) through
transfers, other intangible assets
0 0
Increase (decrease) through other
changes
0 0
Total increase (decrease) through
transfers and other changes, Other
intangible assets
0 0
Disposals and retirements, other
intangible assets [Abstract]
Disposals 0 0
Retirements 0 0
Total Disposals and retirements,
Other intangible assets
0 0
Decrease through classified as held for
sale
0 0
Decrease through loss of control of
subsidiary
0 0
Total increase (decrease) in Other
intangible assets
-82.36 -54.79
Other intangible assets at end of period 1,262.69 188.5 270.86 325.65

172. 172
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about other intangible assets [Table] ..(4)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of other intangible assets [Axis] Computer software [Member]
Sub classes of other intangible assets [Axis] Intangible assets other than internally generated [Member]
Carrying amount accumulated amortization and impairment and
gross carrying amount [Axis]
Gross carrying amount [Member]
Accumulated
amortization and
impairment
[Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of detailed information about other
intangible assets [Abstract]
Disclosure of detailed information about other
intangible assets [Line items]
Reconciliation of changes in other intangible
assets [Abstract]
Changes in Other intangible assets [Abstract]
Additions other than through business
combinations
11.48 48.94
Acquisitions through business combinations 0 0
Increase (decrease) through net exchange
differences
0 0
Amortisation other intangible assets 93.84
Impairment loss recognised in profit or
loss
0
Reversal of impairment loss recognised
in profit or loss
0
Revaluation increase (decrease), other
intangible assets
0 0
Impairment loss recognised in other
comprehensive income, other intangible
assets
0
Reversal of impairment loss recognised in
other comprehensive income, other
intangible assets
0
Increase (decrease) through
transfers and other changes, other
intangible assets [Abstract]
Increase (decrease) through
transfers, other intangible assets
0 0
Increase (decrease) through other
changes
0 0 0
Total increase (decrease) through
transfers and other changes, Other
intangible assets
0 0 0
Disposals and retirements, other
intangible assets [Abstract]
Disposals 0 0 0
Retirements 0 0
Total Disposals and retirements,
Other intangible assets
0 0 0
Decrease through classified as held for
sale
0 0 0
Decrease through loss of control of
subsidiary
0 0 0
Total increase (decrease) in Other
intangible assets
11.48 48.94 93.84
Other intangible assets at end of period 648.76 637.28 588.34 460.26

173. 173
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about other intangible assets [Table] ..(5)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of other intangible assets [Axis] Computer software [Member] Licenses and franchise [Member]
Sub classes of other intangible assets [Axis]
Intangible assets other than internally
generated [Member]
Intangible assets other than internally
generated [Member]
Carrying amount accumulated amortization and impairment and
gross carrying amount [Axis]
Accumulated amortization and
impairment [Member]
Carrying amount [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of detailed information about other
intangible assets [Abstract]
Disclosure of detailed information about other
intangible assets [Line items]
Reconciliation of changes in other intangible
assets [Abstract]
Changes in Other intangible assets [Abstract]
Additions other than through business
combinations
0 0
Acquisitions through business combinations 0 0
Increase (decrease) through net exchange
differences
0 0
Amortisation other intangible assets 103.73 -250 -250
Impairment loss recognised in profit or
loss
0 0 0
Reversal of impairment loss recognised
in profit or loss
0 0 0
Revaluation increase (decrease), other
intangible assets
0 0
Impairment loss recognised in other
comprehensive income, other intangible
assets
0 0 0
Reversal of impairment loss recognised in
other comprehensive income, other
intangible assets
0 0 0
Increase (decrease) through
transfers and other changes, other
intangible assets [Abstract]
Increase (decrease) through
transfers, other intangible assets
0 0
Increase (decrease) through other
changes
0 0 0
Total increase (decrease) through
transfers and other changes, Other
intangible assets
0 0 0
Disposals and retirements, other
intangible assets [Abstract]
Disposals 0 0 0
Retirements 0 0
Total Disposals and retirements,
Other intangible assets
0 0 0
Decrease through classified as held for
sale
0 0 0
Decrease through loss of control of
subsidiary
0 0 0
Total increase (decrease) in Other
intangible assets
103.73 -250 -250
Other intangible assets at end of period 366.42 262.69 1,624.66 1,874.66

174. 174
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about other intangible assets [Table] ..(6)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of other intangible assets [Axis] Licenses and franchise [Member]
Sub classes of other intangible assets [Axis] Intangible assets other than internally generated [Member]
Carrying amount accumulated amortization and impairment and
gross carrying amount [Axis]
Carrying amount
[Member]
Gross carrying amount [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of detailed information about other
intangible assets [Abstract]
Disclosure of detailed information about other
intangible assets [Line items]
Reconciliation of changes in other intangible
assets [Abstract]
Changes in Other intangible assets [Abstract]
Additions other than through business
combinations
0 0
Acquisitions through business combinations 0 0
Increase (decrease) through net exchange
differences
0 0
Revaluation increase (decrease), other
intangible assets
0 0
Increase (decrease) through
transfers and other changes, other
intangible assets [Abstract]
Increase (decrease) through
transfers, other intangible assets
0 0
Increase (decrease) through other
changes
0 0
Total increase (decrease) through
transfers and other changes, Other
intangible assets
0 0
Disposals and retirements, other
intangible assets [Abstract]
Disposals 0 0
Retirements 0 0
Total Disposals and retirements,
Other intangible assets
0 0
Decrease through classified as held for
sale
0 0
Decrease through loss of control of
subsidiary
0 0
Total increase (decrease) in Other
intangible assets
0 0
Other intangible assets at end of period 2,124.66 3,124.66 3,124.66 3,124.66

175. 175
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about other intangible assets [Table] ..(7)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of other intangible assets [Axis] Licenses and franchise [Member] Licenses [Member]
Sub classes of other intangible assets [Axis] Intangible assets other than internally generated [Member]
Intangible assets
other than
internally
generated
[Member]
Carrying amount accumulated amortization and impairment and
gross carrying amount [Axis]
Accumulated amortization and impairment [Member]
Carrying amount
[Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of detailed information about other
intangible assets [Abstract]
Disclosure of detailed information about other
intangible assets [Line items]
Reconciliation of changes in other intangible
assets [Abstract]
Changes in Other intangible assets [Abstract]
Additions other than through business
combinations
0
Acquisitions through business combinations 0
Increase (decrease) through net exchange
differences
0
Amortisation other intangible assets 250 250 -250
Impairment loss recognised in profit or
loss
0 0 0
Reversal of impairment loss recognised
in profit or loss
0 0 0
Revaluation increase (decrease), other
intangible assets
0
Impairment loss recognised in other
comprehensive income, other intangible
assets
0 0 0
Reversal of impairment loss recognised in
other comprehensive income, other
intangible assets
0 0 0
Increase (decrease) through
transfers and other changes, other
intangible assets [Abstract]
Increase (decrease) through
transfers, other intangible assets
0
Increase (decrease) through other
changes
0 0 0
Total increase (decrease) through
transfers and other changes, Other
intangible assets
0 0 0
Disposals and retirements, other
intangible assets [Abstract]
Disposals 0 0 0
Retirements 0
Total Disposals and retirements,
Other intangible assets
0 0 0
Decrease through classified as held for
sale
0 0 0
Decrease through loss of control of
subsidiary
0 0 0
Total increase (decrease) in Other
intangible assets
250 250 -250
Other intangible assets at end of period 1,500 1,250 1,000 1,624.66

176. 176
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about other intangible assets [Table] ..(8)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of other intangible assets [Axis] Licenses [Member]
Sub classes of other intangible assets [Axis] Intangible assets other than internally generated [Member]
Carrying amount accumulated amortization and impairment and
gross carrying amount [Axis]
Carrying amount [Member] Gross carrying amount [Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of detailed information about other
intangible assets [Abstract]
Disclosure of detailed information about other
intangible assets [Line items]
Reconciliation of changes in other intangible
assets [Abstract]
Changes in Other intangible assets [Abstract]
Additions other than through business
combinations
0 0 0
Acquisitions through business combinations 0 0 0
Increase (decrease) through net exchange
differences
0 0 0
Amortisation other intangible assets -250
Impairment loss recognised in profit or
loss
0
Reversal of impairment loss recognised
in profit or loss
0
Revaluation increase (decrease), other
intangible assets
0 0 0
Impairment loss recognised in other
comprehensive income, other intangible
assets
0
Reversal of impairment loss recognised in
other comprehensive income, other
intangible assets
0
Increase (decrease) through
transfers and other changes, other
intangible assets [Abstract]
Increase (decrease) through
transfers, other intangible assets
0 0 0
Increase (decrease) through other
changes
0 0 0
Total increase (decrease) through
transfers and other changes, Other
intangible assets
0 0 0
Disposals and retirements, other
intangible assets [Abstract]
Disposals 0 0 0
Retirements 0 0 0
Total Disposals and retirements,
Other intangible assets
0 0 0
Decrease through classified as held for
sale
0 0 0
Decrease through loss of control of
subsidiary
0 0 0
Total increase (decrease) in Other
intangible assets
-250 0 0
Other intangible assets at end of period 1,874.66 2,124.66 3,124.66 3,124.66

177. 177
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of detailed information about other intangible assets [Table] ..(9)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of other intangible assets [Axis] Licenses [Member]
Sub classes of other intangible assets [Axis] Intangible assets other than internally generated [Member]
Carrying amount accumulated amortization and impairment and
gross carrying amount [Axis]
Gross carrying
amount [Member]
Accumulated amortization and impairment [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of detailed information about other
intangible assets [Abstract]
Disclosure of detailed information about other
intangible assets [Line items]
Reconciliation of changes in other intangible
assets [Abstract]
Changes in Other intangible assets [Abstract]
Amortisation other intangible assets 250 250
Impairment loss recognised in profit or
loss
0 0
Reversal of impairment loss recognised
in profit or loss
0 0
Impairment loss recognised in other
comprehensive income, other intangible
assets
0 0
Reversal of impairment loss recognised in
other comprehensive income, other
intangible assets
0 0
Increase (decrease) through
transfers and other changes, other
intangible assets [Abstract]
Increase (decrease) through other
changes
0 0
Total increase (decrease) through
transfers and other changes, Other
intangible assets
0 0
Disposals and retirements, other
intangible assets [Abstract]
Disposals 0 0
Total Disposals and retirements,
Other intangible assets
0 0
Decrease through classified as held for
sale
0 0
Decrease through loss of control of
subsidiary
0 0
Total increase (decrease) in Other
intangible assets
250 250
Other intangible assets at end of period 3,124.66 1,500 1,250 1,000
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of other intangible assets [TextBlock]
Disclosure of detailed information about other intangible assets
[TextBlock]
Disclosure of intangible assets with indefinite useful life [TextBlock]
Whether there are intangible assets with indefinite useful life No No
[401000] Notes - Biological assets other than bearer plants
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of biological assets, agriculture produce at point of
harvest and government grants related to biological assets
[TextBlock]
Depreciation method, biological assets other than bearer plants, at cost Not Applicable Not Applicable
Useful lives or depreciation rates, biological assets other than bearer
plants, at cost
Not Applicable Not Applicable

178. 178
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[611100] Notes - Financial instruments
Disclosure of financial liabilities [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of financial liabilities [Axis]
Financial liabilities at amortised cost,
class [Member]
Categories of financial liabilities [Axis]
Financial liabilities at amortised cost,
category [Member]
31/03/2021 31/03/2020
Disclosure of financial liabilities [Abstract]
Disclosure of financial liabilities [Line items]
Financial liabilities 43,958.54 78,677.16
Financial liabilities, at fair value 43,958.54 78,677.16
Disclosure of financial assets [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of financial assets [Axis]
Financial assets at amortised cost, class
[Member]
Trade receivables [Member]
Categories of financial assets [Axis]
Financial assets at amortised cost,
category [Member]
Financial assets at amortised cost,
category [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2021 31/03/2020
Disclosure of financial assets [Abstract]
Disclosure of financial assets [Line items]
Financial assets 1,11,713.09 1,01,279.68 10,308.09 13,635.22
Financial assets, at fair value 1,11,713.09 1,01,279.68 10,308.09 13,635.22
Description of other financial assets at
amortised cost class
Disclosure of financial assets [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of financial assets [Axis]
Other financial assets at amortised cost
class [Member]
Other financial assets at amortised cost
class 1 [Member]
Categories of financial assets [Axis]
Financial assets at amortised cost,
category [Member]
Financial assets at amortised cost,
category [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of financial assets [Abstract]
Disclosure of financial assets [Line items]
Financial assets 1,01,405 87,644.46 450.28 1,016.39
Financial assets, at fair value 1,01,405 87,644.46 450.28 1,016.39
Description of other financial assets at
amortised cost class
Cash and cash
equivalents
Cash and cash
equivalents
Disclosure of financial assets [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of financial assets [Axis]
Other financial assets at amortised cost
class 2 [Member]
Other financial assets at amortised cost
class 3 [Member]
Categories of financial assets [Axis]
Financial assets at amortised cost,
category [Member]
Financial assets at amortised cost,
category [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of financial assets [Abstract]
Disclosure of financial assets [Line items]
Financial assets 102.51 12.39 11,223.09 66,370.2
Financial assets, at fair value 102.51 12.39 11,223.09 66,370.2
Description of other financial assets at
amortised cost class
Other Bank
Bakance
Other Bank Bakance Loans Loans

179. 179
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of financial assets [Table] ..(4)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of financial assets [Axis]
Other financial assets at amortised cost
class 4 [Member]
Financial assets at fair value, class
[Member]
Categories of financial assets [Axis]
Financial assets at amortised cost,
category [Member]
Financial assets at fair value through
profit or loss, category [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2021 31/03/2020
Disclosure of financial assets [Abstract]
Disclosure of financial assets [Line items]
Financial assets 89,629.12 20,245.48 7,159.42 6,134.29
Financial assets, at fair value 89,629.12 20,245.48 7,159.42 6,134.29
Description of other financial assets at
amortised cost class
Other Financial
Assets
Other Financial
Assets
Disclosure of financial assets [Table] ..(5)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of financial assets [Axis]
Financial assets at fair value, class
[Member]
Equity investments [Member]
Categories of financial assets [Axis]
Financial assets at fair value through
other comprehensive income, category
[Member]
Financial assets at fair value through
profit or loss, mandatorily measured at
fair value, category [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of financial assets [Abstract]
Disclosure of financial assets [Line items]
Financial assets 27.54 546.54 7,159.42 6,134.29
Financial assets, at fair value 27.54 546.54 7,159.42 6,134.29
Disclosure of financial assets [Table] ..(6)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of financial assets [Axis] Equity investments [Member]
Categories of financial assets [Axis]
Investments in equity instruments
designated at fair value through other
comprehensive income [Member]
31/03/2021 31/03/2020
Disclosure of financial assets [Abstract]
Disclosure of financial assets [Line items]
Financial assets 27.54 546.54
Financial assets, at fair value 27.54 546.54

180. 180
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of financial instruments [TextBlock]
Textual information (61)
[See below]
Disclosure of financial assets [TextBlock]
Disclosure of financial assets [Abstract]
Disclosure of financial liabilities [TextBlock]
Disclosure of financial liabilities [Abstract]
Income, expense, gains or losses of financial instruments [Abstract]
Gains (losses) on financial instruments [Abstract]
Total gains (losses) on financial assets at fair value through
profit or loss
0 0
Total gains (losses) on financial liabilities at fair value
through profit or loss
0 0
Other comprehensive income, before tax, financial assets
measured at fair value through other comprehensive income
0 0
Gain (loss) arising from derecognition of financial assets measured
at amortised cost [Abstract]
Net gain (loss) arising from derecognition of financial assets
measured at amortised cost
0 0
Disclosure of credit risk [TextBlock]
Disclosure of reconciliation of changes in loss allowance and
explanation of changes in gross carrying amount for financial
instruments [TextBlock]
Disclosure of reconciliation of changes in loss allowance
and explanation of changes in gross carrying amount for
financial instruments [Abstract]
Disclosure of credit risk exposure [TextBlock]
Disclosure of credit risk exposure [Abstract]
Disclosure of provision matrix [TextBlock]
Disclosure of provision matrix [Abstract]
Disclosure of financial instruments by type of interest rate [TextBlock]
Disclosure of financial instruments by type of interest rate [Abstract]

181. 181
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (61)
Disclosure of financial instruments [Text Block]
27 Fair Value Measurement
a) The carrying value of financial instruments by
categories as of March 31, 2021 is as follows :
Rs. in
Lacs
Particulars
Fair Value through
other
Comprehensive
Income
Fair Value
through
Profit &
Loss
Amortised Cost
(refer note -1)
Total
Financial asset
Investments * 27.54 7,159.42 -
7,186.96
Trade receivables - - 10,308.09
10,308.09
Cash and cash equivalents - - 450.28 450.28
Other bank balance - - 102.51 102.51
Loans - - 11,223.09
11,223.09
Others financial assets - - 89,629.12
89,629.12
27.54 7,159.42 111,713.09
118,900.05
Financial liabilities
Borrowings - - - -
Trade payables - - 4,546.43
4,546.43

182. 182
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Other financial liabilities - - 39,412.11 39,412.11
- - 43,958.54
43,958.54
b) The carrying value of financial instruments by categories as of March 31, 2020 is as follows :
Particulars
Fair Value through
other Comprehensive Income
Fair Value through
Profit & Loss
Amortised Cost (refer note -1) Total
Financial asset
Investments * 546.54 6,134.29 - 6,680.83
Trade receivables - - 13,635.22 13,635.22
Cash and cash equivalents - - 1,016.39 1,016.39
Other bank balance - - 12.39 12.39
Loans - - 66,370.20 66,370.20
Others financial assets - - 20,245.48 20,245.48
546.54 6,134.29 101,279.68 107,960.51
Particulars
Fair Value through
other Comprehensive Income
Fair Value through
Profit & Loss
Amortised Cost (refer note -1) Total
Financial liabilities
Borrowings - - 36,032.36 36,032.36
Trade payables - - 5,686.50 5,686.50
Other financial liabilities - - 36,958.30 36,958.30
- - 78,677.16 78,677.16
"Note:1
Carrying amounts of cash and cash equivalents, trade receivables, investments, unbilled revenues, loans, trade payables and other payables as
at March 31,2021 and March 31,2020 approximate the fair value because of their short-term nature. Difference between carrying amounts
and fair values of bank deposits, other financial assets, other financial liabilities and borrowings subsequently measured at amortised cost is
not significant in each of the years presented."
* Exclude group Company investments [ Rs. 4,01,550.52 lacs (previous year Rs. 2,74,477.73 lacs) ] measured at cost. (refer note 4).

183. 183
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[611300] Notes - Regulatory deferral accounts
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of regulatory deferral accounts [TextBlock]
Total regulatory deferral account debit balances 0 0
Total regulatory deferral account credit balances 0 0
Total net movement in regulatory deferral account balances
related to profit or loss
0 0
Total net movement in regulatory deferral account
balances related to profit or loss and net movement in
related deferred tax
0 0
Total other comprehensive income, before tax,
net movement in regulatory deferral account
balances related to items that will be
reclassified to profit or loss
0 0
[400400] Notes - Non-current investments
Details of non-current investments [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of non-current investments [Axis] 1 2
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Non-current investments [Abstract]
Disclosure of details of non-current investments
[Abstract]
Details of non-current investments [Line items]
Type of non-current investments
Investment in other
Indian companies
equity instruments
Investment in other
Indian companies
equity instruments
Investment in other
Indian companies
equity instruments
Investment in other
Indian companies
equity instruments
Class of non-current investments Other investments Other investments Other investments Other investments
Non-current investments 26.54 26.54 (A) 1 520
Name of body corporate in whom investment has
been made
MUNDRA SEZ
TEXTILE AND
APPAREL PARK
PRIVATE
LIMITED
MUNDRA SEZ
TEXTILE AND
APPAREL PARK
PRIVATE LIMITED
A m b i l y
Technologies
Private Limited
Ambily Technologies
Private Limited
Number of shares of non-current investment
made in body corporate
[shares] 2,65,400 [shares] 2,65,400 [shares] 14,001 [shares] 14,001
Footnotes
(A)
iv). Reconciliation of Fair value measurement of the investment in unquoted equity shares
March 31, 2021 March 31, 2020
Opening Balance 520 520
Fair value loss recognised in Other Comprehensive Income -519 0
Closing Balance 1 520

184. 184
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Details of non-current investments [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of non-current investments [Axis] 3 4
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Non-current investments [Abstract]
Disclosure of details of non-current investments
[Abstract]
Details of non-current investments [Line items]
Type of non-current investments
Investment in
subsidiaries equity
instruments
Investment in
subsidiaries equity
instruments
Investment in
subsidiaries equity
instruments
Investment in
subsidiaries equity
instruments
Class of non-current investments Other investments Other investments Other investments Other investments
Non-current investments 5,507.38 5,507.38 91,806.6 91,806.6
Name of body corporate in whom investment has
been made
Blue Star Realtors
Private Limited
Blue Star Realtors
Private Limited
Adani Agri
Logistics Limited
Adani Agri Logistics
Limited
Number of shares of non-current investment
made in body corporate
[shares] 69,10,880 [shares] 69,10,880 [shares] 9,98,28,000 [shares] 9,98,28,000
Details of non-current investments [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of non-current investments [Axis] 5 6
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Non-current investments [Abstract]
Disclosure of details of non-current investments
[Abstract]
Details of non-current investments [Line items]
Type of non-current investments
Investment in
subsidiaries equity
instruments
Investment in
subsidiaries equity
instruments
Investment in
subsidiaries equity
instruments
Investment in
subsidiaries equity
instruments
Class of non-current investments Other investments Other investments Other investments Other investments
Non-current investments 1,124 1,124 801 801
Name of body corporate in whom investment has
been made
Adani Agri
Logistics (Dahod)
Limited
Adani Agri Logistics
(Dahod) Limited
Adani Agri
Logistics
(Samastipur)
Limited
Adani Agri Logistics
(Samastipur) Limited
Number of shares of non-current investment
made in body corporate
[shares] 50,000 [shares] 50,000 [shares] 50,000 [shares] 50,000
Details of non-current investments [Table] ..(4)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of non-current investments [Axis] 7 8
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Non-current investments [Abstract]
Disclosure of details of non-current investments
[Abstract]
Details of non-current investments [Line items]
Type of non-current investments
Investment in
subsidiaries equity
instruments
Investment in
subsidiaries equity
instruments
Investment in
subsidiaries equity
instruments
Investment in
subsidiaries equity
instruments
Class of non-current investments Other investments Other investments Other investments Other investments
Non-current investments 838 838 1 1
Name of body corporate in whom investment has
been made
Adani Agri
Logistics
(Darbhanga)
Limited
Adani Agri Logistics
(Darbhanga) Limited
Dermot Infracon
Private Limited
Dermot Infracon
Private Limited
Number of shares of non-current investment
made in body corporate
[shares] 50,000 [shares] 50,000 [shares] 10,000 [shares] 10,000

185. 185
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Details of non-current investments [Table] ..(5)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of non-current investments [Axis] 9 10
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Non-current investments [Abstract]
Disclosure of details of non-current investments
[Abstract]
Details of non-current investments [Line items]
Type of non-current investments
Investment in other
Indian companies
equity instruments
Investment in other
Indian companies
equity instruments
Other non-current
investments
Other non-current
investments
Class of non-current investments Other investments Other investments Other investments Other investments
Nature of non-current investments
Investment in
Unsecured
Perpetual Securities
(valued at cost)
Investment in
Unsecured Perpetual
Securities (valued at
cost)
Non-current investments 306 306 (A) 1,28,070.65 1,02,302.39
Name of body corporate in whom investment has
been made
Adani NYK Auto
Logistics Solutions
Private Limited
Adani NYK Auto
Logistics Solutions
Private Limited
Investment in
Unsecured
Perpetual debt
instruments of
subsidiary
Companies (valued
at cost) (refer note
-(ii) below)
Investment in
Unsecured Perpetual
debt instruments of
subsidiary
Companies (valued at
cost) (refer note -(ii)
below)
Number of shares of non-current investment
made in body corporate
[shares] 30,60,000 [shares] 30,60,000 [shares] 0 [shares] 0

186. 186
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Footnotes
(A) ii). The Company has invested in unsecured perpetual debt instruments of below Companies. These securities are perpetual in
nature with no maturity or redemption and are callable only at the option of investee Companies.
(a).Investment in Subsidiary Companies
Company Name
March 31,
2021
March 31,
2020
Adani Agri Logistics Limited 40,625.00 39,685.00
Dermot Infracon Private Limited 13,627.00 13,610.00
Blue Star Realtors Private Limited 20,050.25 20,041.25
Adani Agri Logistics (Samastipur) Limited - 1,332.76
Adani Logistics Services Private Limited (Formerly known as Innovative B2B Logistics
Solutions Private Limited)
25,000.00 25,000.00
Adani Agri Logistics (Darbhanga) Limited - 2,598.39
Adani Agri Logistics (Dahod) Limited 265.93 33.99
Dhamra Infrastructure Private Limited (Formerly known as Welspun Orissa Steel Private
Limited)
- 1.00
Sulochana Pedestal Private Limited 123.52 -
Shankheshwar Buildwell Private Limited 28,378.95 -
Total 128,070.65 102,302.39
Details of non-current investments [Table] ..(6)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of non-current investments [Axis] 11 12
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Non-current investments [Abstract]
Disclosure of details of non-current investments
[Abstract]
Details of non-current investments [Line items]
Type of non-current investments
Investment in other
Indian companies
equity instruments
Investment in other
Indian companies
equity instruments
Investment in other
Indian companies
equity instruments
Investment in other
Indian companies
equity instruments
Class of non-current investments Other investments Other investments Trade investments Trade investments
Non-current investments (A) 27,241.48 25,328.39 (B) 0 19,114.87
Name of body corporate in whom investment has
been made
Adani Total Private
Limited
Adani Total Private
Limited
Snowman Logistics
Limited
Snowman Logistics
Limited
Number of shares of non-current investment
made in body corporate
[shares] 2,02,00,000 [shares] 2,02,00,000 [shares] 0 [shares] 4,34,42,879

187. 187
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Footnotes
(A)
iii). Value of Deemed Investment accounted in joint venture in terms of fair valuation under Ind AS 109 of
Compulsorily Convertible Preference shares.
Company Name March 31, 2021
March 31,
2020
Adani Total Private Limited (Formerly known as Adani Petroleum Terminal Private
Limited)
25,221.48 23,308.39
(B)
v). As on March 31, 2020, The Comapny held 26% shareholding in Snowman Logistics Limited (“Snowman”) and
was accounted as Associate. During the year, Snowman ceased to be an associate entity of the Company and the
balance investments in Snowman was accounted for at FVTOCI in accordance with the applicable Indian Accounting
Standards. The Company disposed off entire shareholding in Snowman and transferred FVTOCI balance to retained
earnings.
Details of non-current investments [Table] ..(7)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of non-current investments [Axis] 13 14
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Non-current investments [Abstract]
Disclosure of details of non-current investments
[Abstract]
Details of non-current investments [Line items]
Type of non-current investments
Investment in other
Indian companies
preference shares
Investment in other
Indian companies
preference shares
Investment in
subsidiaries equity
instruments
Investment in
subsidiaries equity
instruments
Class of non-current investments Other investments Other investments Other investments Other investments
Non-current investments 7,159.42 6,134.29 0 23,500
Name of body corporate in whom investment has
been made
Adani Total Private
Limited (Formerly
known as Adani
Petroleum Terminal
Private Limited)
Adani Total Private
Limited (Formerly
known as Adani
Petroleum Terminal
Private Limited)
D h a m r a
Infrastructure
Private Limited
(Formerly known as
Welspun Orissa
Steel Private
Limited
D h a m r a
Infrastructure Private
Limited (Formerly
known as Welspun
Orissa Steel Private
Limited
Number of shares of non-current investment
made in body corporate
[shares] 1,39,16,081 [shares] 1,28,60,526 [shares] 0 [shares] 5,01,10,000

188. 188
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Details of non-current investments [Table] ..(8)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of non-current investments [Axis] 15 16 17
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
Non-current investments [Abstract]
Disclosure of details of non-current investments
[Abstract]
Details of non-current investments [Line items]
Type of non-current investments
Investment in
subsidiaries equity
instruments
Investment in
subsidiaries equity
instruments
Investment in
subsidiaries equity
instruments
Investment in
subsidiaries equity
instruments
Class of non-current investments Other investments Other investments Other investments Other investments
Non-current investments 3,848.1 3,848.1 87.55 360.36
Name of body corporate in whom investment has
been made
Adani Logistics
Services Private
Limited (Formerly
known as
Innovative B2B
Logistics Solutions
Private Limited)
Adani Logistics
Services Private
Limited (Formerly
known as Innovative
B2B Logistics
Solutions Private
Limited)
Sulochana Pedestal
Private Limited
Shankheshwar
Buildwell Private
Limited
Number of shares of non-current investment
made in body corporate
[shares] 1,79,88,585 [shares] 17,98,85,385 [shares] 10,000
(A) [shares]
10,000
Footnotes
(A)
Note:- a) Pursuant to the acquisition of 100 % equity stake of Sulochana Pedestal Private Limited, subsidiary
company of Sulochana Pedestal Private Limited have become step down subsidiary company of the Company.
Details of non-current investments [Table] ..(9)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of non-current investments [Axis] 18 19
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
Non-current investments [Abstract]
Disclosure of details of non-current investments [Abstract]
Details of non-current investments [Line items]
Type of non-current investments
Investment in
subsidiaries equity
instruments
Investment in
subsidiaries equity
instruments
Class of non-current investments Other investments Other investments
Non-current investments (A) 1,41,543.9 (B) 14.5
Name of body corporate in whom investment has been made
Sulochana Pedestal
Private Limited
D h a m r a
Infrastructure
Private Limited
Number of shares of non-current investment made in body corporate [shares] 4,00,00,000 [shares] 0

189. 189
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Footnotes
(A)
During the year, The Company has purchased four crore compulsorily convertible preference shares of Rs. 100 each
of Sulochana Pedestal Private Limited. The conversion ratio is fixed number of equity shares at the option of issuer or
at time of maturity.(refer note 40).
(B)
During the previous year, the Company has acquired 100% unquoted equity shares of following company and same
has been disposed off during the year.
Company Name
Acquisition
Date
Principal place of
business
Dhamra Infrastructure Private Limited (Formerly known as Welspun Orissa
Steel Private Limited)
April 22,
2019
Orissa
(b).Investment in Fellow Subsidiary Companies
Company Name
March 31,
2021
March 31,
2020
Dhamra Infrastructure Private Limited (Formerly known as Welspun Orissa Steel
Private Limited)
14.50 -
Total 14.50 -
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019
to
31/03/2020
31/03/2021
Disclosure of notes on non-current investments explanatory [TextBlock]
Textual information (62)
[See below]
Aggregate amount of quoted non-current investments 19,114.87 0
Market value of quoted non-current investments 13,706.23 0
Aggregate amount of unquoted non-current investments 2,62,043.69 4,08,737.48
Aggregate provision for diminution in value of non-current investments 0 0

190. 190
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (62)
Disclosure of notes on non-current investments explanatory [Text Block]
iv). Value of Deemed Investment accounted in joint venture in terms of fair valuation under Ind AS 109 of Compulsorily Convertible
Preference shares.
Company Name March 31, 2020
Adani Total Private Limited (Formerly known as Adani Petroleum Terminal Private Limited) 23,308.39
v). The Company is wholly owned subsidiary of Adani Ports and Special Economic Zone Limited, Parent Company which
has prepared consolidated financial statements for the year ended March 31, 2020. Accordingly, the Company has availed
an exemption as per Ind AS 110 paragraph 4(a) for not preparing the consolidated financial statements.
[400500] Notes - Current investments
Unless otherwise specified, all monetary values are in Lakhs of INR
31/03/2021 31/03/2020
Disclosure of notes on current investments explanatory [TextBlock]
Aggregate amount of quoted current investments 0 0
Market value of quoted current investments 0 0
Aggregate amount of unquoted current investments 0 0
Aggregate provision for diminution in value of current investments 0 0
[611600] Notes - Non-current asset held for sale and discontinued operations
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of non-current assets held for sale and discontinued operations
[TextBlock]
Net cash flows from (used in) operating activities, continuing
operations
6,771.23 18,464.82
Net cash flows from (used in) operating activities 6,771.23 18,464.82
Net cash flows from (used in) investing activities, continuing
operations
-1,57,680.15 -2,12,326.38
Net cash flows from (used in) investing activities -1,57,680.15 -2,12,326.38
Net cash flows from (used in) financing activities, continuing
operations
1,50,342.81 1,93,596.52
Net cash flows from (used in) financing activities 1,50,342.81 1,93,596.52

191. 191
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[400100] Notes - Equity share capital
Disclosure of shareholding more than five per cent in company [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of equity share capital [Axis] Equity shares 1 [Member]
Name of shareholder [Axis] Name of shareholder [Member] Shareholder 1 [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Type of share Equity Shares Equity Shares Equity Shares Equity Shares
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Type of share Equity Shares Equity Shares Equity Shares Equity Shares
Name of shareholder
ADANI PORTS AND
SPECIAL ECONOMIC
ZONE LIMITED
ADANI PORTS AND
SPECIAL ECONOMIC
ZONE LIMITED
CIN of shareholder L63090GJ1998PLC034182 L63090GJ1998PLC034182
Country of incorporation or residence of
shareholder
INDIA INDIA
Number of shares held in company [shares] 65,50,00,000 [shares] 65,50,00,000
Percentage of shareholding in company 100.00% 100.00%

192. 192
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of classes of equity share capital [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of equity share capital [Axis] Equity shares [Member]
Equity shares 1
[Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of classes of equity share capital [Abstract]
Disclosure of classes of equity share capital [Line
items]
Type of share Equity Shares
Number of shares authorised
[shares]
75,00,00,000
[shares]
75,00,00,000
[shares]
75,00,00,000
Value of shares authorised 75,000 75,000 75,000
Number of shares issued
[shares]
65,50,00,000
[shares]
65,50,00,000
[shares]
65,50,00,000
Value of shares issued 65,500 65,500 65,500
Number of shares subscribed and fully paid
[shares]
65,50,00,000
[shares]
65,50,00,000
[shares]
65,50,00,000
Value of shares subscribed and fully paid 65,500 65,500 65,500
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0
Total number of shares subscribed
[shares]
65,50,00,000
[shares]
65,50,00,000
[shares]
65,50,00,000
Total value of shares subscribed 65,500 65,500 65,500
Value of shares paid-up [Abstract]
Number of shares paid-up
[shares]
65,50,00,000
[shares]
65,50,00,000
[shares]
65,50,00,000
Value of shares called 65,500 65,500 65,500
Value of shares paid-up 65,500 65,500 65,500
Par value per share [INR/shares] 10
Amount per share called in case shares not fully
called
[INR/shares] 0
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0 [shares] 0
Number of shares issued in private
placement arising out of conversion of
debentures preference shares during
period
[shares] 0 [shares] 0 [shares] 0
Number of shares issued in other private
placement
[shares] 0 [shares] 0 [shares] 0
Number of shares issued as preferential
allotment arising out of conversion of
debentures preference shares during
period
[shares] 0 [shares] 0 [shares] 0
Number of shares issued as other
preferential allotment
[shares] 0 [shares] 0 [shares] 0
Number of shares issued in shares based
payment transactions
[shares] 0 [shares] 0 [shares] 0
Number of shares issued under scheme of
amalgamation
[shares] 0 [shares] 0 [shares] 0
Number of other issues of shares [shares] 0
[shares]
33,00,00,000
[shares] 0
Number of shares issued under employee
stock option plan
[shares] 0 [shares] 0 [shares] 0
Number of other issue of shares
arising out of conversion of
securities
[shares] 0 [shares] 0 [shares] 0
Total aggregate number of shares issued
during period
[shares] 0
[shares]
33,00,00,000
[shares] 0
Decrease in number of shares during period
[Abstract]
Number of shares bought back or treasury
shares
[shares] 0 [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0
Total decrease in number of shares during
period
[shares] 0 [shares] 0 [shares] 0

193. 193
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total increase (decrease) in number of
shares outstanding
[shares] 0
[shares]
33,00,00,000
[shares] 0
Number of shares outstanding at end of period
[shares]
65,50,00,000
[shares]
65,50,00,000
[shares] 32,50,00,000
[shares]
65,50,00,000
Reconciliation of value of shares outstanding
[Abstract]
Changes in equity share capital [Abstract]
Increase in equity share capital during
period [Abstract]
Amount of public issue during period 0 0 0
Amount of bonus issue during period 0 0 0
Amount of rights issue during period 0 0 0
Amount of private placement issue
arising out of conversion of debentures
preference shares during period
0 0 0
Amount of other private placement issue
during period
0 0 0
Amount of preferential allotment issue
arising out of conversion of debentures
preference shares during period
0 0 0
Amount of other preferential allotment
issue during period
0 0 0
Amount of share based payment
transactions during period
0 0 0
Amount of issue under scheme of
amalgamation during period
0 0 0
Amount of other issues during period 0 33,000 0
Amount of shares issued under employee
stock option plan
0 0 0
Amount of other issue arising out of
conversion of securities during
period
0 0 0
Total aggregate amount of increase
in equity share capital during period
0 33,000 0
Decrease in equity share capital during
period [Abstract]
Decrease in amount of treasury shares
or shares bought back
0 0 0
Other decrease in amount of shares 0 0 0
Total decrease in equity share capital
during period
0 0 0
Total increase (decrease) in share capital 0 33,000 0
Equity share capital at end of period 65,500 65,500 32,500 65,500
Shares in company held by holding company or
ultimate holding company or by its subsidiaries
or associates [Abstract]
Shares in company held by holding company [shares] 0 [shares] 0 [shares] 0
Shares in company held by ultimate holding
company
[shares] 0 [shares] 0 [shares] 0
Shares in company held by subsidiaries of its
holding company
[shares] 0 [shares] 0 [shares] 0
Shares in company held by subsidiaries of its
ultimate holding company
[shares] 0 [shares] 0 [shares] 0
Shares in company held by associates of its
ultimate holding company
[shares] 0 [shares] 0 [shares] 0
Total shares in company held by holding company
or ultimate holding company or by its
subsidiaries or associates
[shares] 0 [shares] 0 [shares] 0
Shares reserved for issue under options
and contracts or commitments for sale of
shares or disinvestment
[shares] 0 [shares] 0 [shares] 0
Aggregate number of fully paid-up shares issued
pursuant to contracts without payment being
received in cash during last five years
[shares] 0 [shares] 0 [shares] 0
Aggregate number of fully paid up shares
issued by way of bonus shares during last
five years
[shares] 0 [shares] 0 [shares] 0
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
Total application money received for
allotment of securities and due for refund
and interest accrued thereon
0 0 0

194. 194
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Type of share Equity Shares

195. 195
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of classes of equity share capital [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of equity share capital [Axis] Equity shares 1 [Member]
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of classes of equity share capital [Abstract]
Disclosure of classes of equity share capital [Line items]
Type of share Equity Shares
Number of shares authorised
[shares]
75,00,00,000
Value of shares authorised 75,000
Number of shares issued
[shares]
65,50,00,000
Value of shares issued 65,500
Number of shares subscribed and fully paid
[shares]
65,50,00,000
Value of shares subscribed and fully paid 65,500
Number of shares subscribed but not fully paid [shares] 0
Value of shares subscribed but not fully paid 0
Total number of shares subscribed
[shares]
65,50,00,000
Total value of shares subscribed 65,500
Value of shares paid-up [Abstract]
Number of shares paid-up
[shares]
65,50,00,000
Value of shares called 65,500
Value of shares paid-up 65,500
Par value per share [INR/shares] 10
Amount per share called in case shares not fully called [INR/shares] 0
Reconciliation of number of shares outstanding [Abstract]
Changes in number of shares outstanding [Abstract]
Increase in number of shares outstanding [Abstract]
Number of shares issued in public offering [shares] 0
Number of shares issued as bonus shares [shares] 0
Number of shares issued as rights [shares] 0
Number of shares issued in private placement arising out of conversion
of debentures preference shares during period
[shares] 0
Number of shares issued in other private placement [shares] 0
Number of shares issued as preferential allotment arising out of
conversion of debentures preference shares during period
[shares] 0
Number of shares issued as other preferential allotment [shares] 0
Number of shares issued in shares based payment transactions [shares] 0
Number of shares issued under scheme of amalgamation [shares] 0
Number of other issues of shares
[shares]
33,00,00,000
Number of shares issued under employee stock option plan [shares] 0
Number of other issue of shares arising out of conversion of securities [shares] 0
Total aggregate number of shares issued during period
[shares]
33,00,00,000
Decrease in number of shares during period [Abstract]
Number of shares bought back or treasury shares [shares] 0
Other decrease in number of shares [shares] 0
Total decrease in number of shares during period [shares] 0
Total increase (decrease) in number of shares outstanding
[shares]
33,00,00,000
Number of shares outstanding at end of period
[shares]
65,50,00,000
[shares] 32,50,00,000
Reconciliation of value of shares outstanding [Abstract]
Changes in equity share capital [Abstract]
Increase in equity share capital during period [Abstract]
Amount of public issue during period 0
Amount of bonus issue during period 0
Amount of rights issue during period 0
Amount of private placement issue arising out of conversion of
debentures preference shares during period
0
Amount of other private placement issue during period 0
Amount of preferential allotment issue arising out of conversion of
debentures preference shares during period
0
Amount of other preferential allotment issue during period 0
Amount of share based payment transactions during period 0

196. 196
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Amount of issue under scheme of amalgamation during period 0
Amount of other issues during period 33,000
Amount of shares issued under employee stock option plan 0
Amount of other issue arising out of conversion of securities during period 0
Total aggregate amount of increase in equity share capital during period 33,000
Decrease in equity share capital during period [Abstract]
Decrease in amount of treasury shares or shares bought back 0
Other decrease in amount of shares 0
Total decrease in equity share capital during period 0
Total increase (decrease) in share capital 33,000
Equity share capital at end of period 65,500 32,500
Shares in company held by holding company or ultimate holding company or by its
subsidiaries or associates [Abstract]
Shares in company held by holding company [shares] 0
Shares in company held by ultimate holding company [shares] 0
Shares in company held by subsidiaries of its holding company [shares] 0
Shares in company held by subsidiaries of its ultimate holding company [shares] 0
Shares in company held by associates of its ultimate holding company [shares] 0
Total shares in company held by holding company or ultimate holding company
or by its subsidiaries or associates
[shares] 0
Shares reserved for issue under options and contracts or commitments for sale of
shares or disinvestment
[shares] 0
Aggregate number of fully paid-up shares issued pursuant to contracts
without payment being received in cash during last five years
[shares] 0
Aggregate number of fully paid up shares issued by way of bonus shares during last
five years
[shares] 0
Details of application money received for allotment of securities and due for
refund and interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund and
interest accrued thereon [Abstract]
Total application money received for allotment of securities and due for
refund and interest accrued thereon
0
Type of share Equity Shares
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of notes on equity share capital explanatory [TextBlock]
Textual information (63)
[See below]
Whether there are any shareholders holding more than five per cent
shares in company
Yes Yes
Number of persons on private placement of equity share 0 0
Number of shareholders of company 0 0
Number of allottees in case of preferential allotment 0 0
Percentage of capital reduction to capital prior to reduction 0.00% 0.00%
Whether money raised from public offering during year No No
Amount raised from public offering during year 0 0
Amount utilised towards specified purposes for public offering 0 0
Amount remaining unutilised received in respect of public offering 0 0

197. 197
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (63)
Disclosure of notes on equity share capital explanatory [Text Block]
12 Equity share capital 31-03-2021 31-03-2020
Rs. in Lacs Rs. in Lacs
Authorised
75,00,00,000 Equity Shares of Rs. 10 each ( previous year 75,00,00,000 Equity Shares of Rs. 10
each)
75000 75000
75000 75000
Issued, subscribed and fully paid up shares
65,50,00,000 Equity Shares of Rs. 10 each ( previous year 65,50,00,000 Equity Shares of Rs. 10
each)
65500 65500
65500 65500
Notes:
(a) Reconciliation of the shares outstanding at the beginning and at the end of
the reporting year
31-Mar-21
March 31,
2020
No in
Lacs
Rs. in
Lacs
No in Lacs
Rs. in
Lacs
At the beginning of the year 6550 65500 3250 32500
New Shares Issued during the year 0 0 3300 33000
At the end of the year 6550 65500 6550 65500
(b) Terms/rights attached to equity shares:
The Company has only one class of equity shares having par value of Rs. 10 per share. Each holder of equity shares is entitled to one vote per
share.
In the event of liquidation of the Company, the holders of equity shares will be entitled to receive remaining assets of the Company, after
distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by the shareholders.
(c) Shares held by parent Company
Out of equity shares issued by the company, shares held by its parent company is as below
Particulars 31-Mar-21 March 31, 2020

198. 198
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Rs. in Lacs Rs. in Lacs
Adani Ports and Special Economic Zone Limited, the parent Company and its nominee
65,50,00,000 equity shares (Previous year 65,50,00,000 equity shares) of Rs. 10 each 65500 65500
(d) Details of shareholder holding more than 5% shares in the Company
Particulars 31-Mar-21
March 31,
2020
Equity shares of Rs. 10 each fully paid
Adani Ports and Special Economic Zone Limited, the parent company and its
nominee
No in
Lacs
6550 6550
% holding 100 100
[400300] Notes - Borrowings
Classification of borrowings [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Non-current [Member]
Classification of borrowings [Axis] Borrowings [Member] Deposits [Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [Line items]
Borrowings 0 23,182.36 0 23,182.36
Classification of borrowings [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Non-current [Member] Current [Member]
Classification of borrowings [Axis] Intercorporate deposits [Member] Borrowings [Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [Line items]
Borrowings 0 (A) 23,182.36 0 12,850
Footnotes
(A)
(a) The inter corporate deposits taken in various installment from Adani Ports and Special Economic Zone Limited
carries interest rate of 7.50% p.a. and repayable on April 17, 2021.

199. 199
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Classification of borrowings [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Current [Member]
Classification of borrowings [Axis] Deposits [Member] Intercorporate deposits [Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [Line items]
Borrowings 0 12,850 0 (A) 12,850
Footnotes
(A)
(b) The inter corporate deposits taken from Adani Ports and Special Economic Zone Limited carries interest rate of
10.70% p.a. and repayable on April 02, 2020.
[612700] Notes - Income taxes
Disclosure of temporary difference, unused tax losses and unused tax credits [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Temporary difference, unused tax losses and unused tax credits
[Axis]
Temporary difference, unused tax losses and unused tax
credits [Member]
Temporary
differences
[Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of temporary difference, unused tax
losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused
tax losses and unused tax credits [Line items]
Deferred tax assets and liabilities [Abstract]
Deferred tax assets 9,548.73 7,587.37 9,548.73
Deferred tax liabilities 11,698.17 10,263.53 3,964.76 11,698.17
Net deferred tax liability (assets) 2,149.44 2,676.16 3,964.76 2,149.44
Deferred tax expense (income) [Abstract]
Deferred tax expense (income)
Deferred tax expense (income)
recognised in profit or loss
-526.72 -1,288.6 -526.72
Reconciliation of changes in deferred tax
liability (assets) [Abstract]
Changes in deferred tax liability (assets)
[Abstract]
Deferred tax expense (income)
recognised in profit or loss
-526.72 -1,288.6 -526.72
Total increase (decrease) in deferred
tax liability (assets)
-526.72 -1,288.6 -526.72
Deferred tax liability (assets) at end of
period
2,149.44 2,676.16 3,964.76 2,149.44
Description of other temporary differences

200. 200
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of temporary difference, unused tax losses and unused tax credits [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Temporary difference, unused tax losses and unused tax credits
[Axis]
Temporary differences [Member]
Depreciation amortisation impairment
[Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of temporary difference, unused tax
losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused
tax losses and unused tax credits [Line items]
Deferred tax assets and liabilities [Abstract]
Deferred tax assets 7,587.37 0 0
Deferred tax liabilities 10,263.53 3,964.76 2,743.74 2,844.13
Net deferred tax liability (assets) 2,676.16 3,964.76 2,743.74 2,844.13
Deferred tax expense (income) [Abstract]
Deferred tax expense (income)
Deferred tax expense (income)
recognised in profit or loss
-1,288.6 -100.39 -1,318.94
Reconciliation of changes in deferred tax
liability (assets) [Abstract]
Changes in deferred tax liability (assets)
[Abstract]
Deferred tax expense (income)
recognised in profit or loss
-1,288.6 -100.39 -1,318.94
Total increase (decrease) in deferred
tax liability (assets)
-1,288.6 -100.39 -1,318.94
Deferred tax liability (assets) at end of
period
2,676.16 3,964.76 2,743.74 2,844.13
Description of other temporary differences
Accelerated
depreciation for tax
purpose
Accelerated
depreciation for tax
purpose
Disclosure of temporary difference, unused tax losses and unused tax credits [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Temporary difference, unused tax losses and unused tax credits
[Axis]
Depreciation
amortisation
impairment
[Member]
Other temporary differences [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of temporary difference, unused tax
losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused
tax losses and unused tax credits [Line items]
Deferred tax assets and liabilities [Abstract]
Deferred tax assets 9,548.73 7,587.37
Deferred tax liabilities 4,163.07 8,954.43 7,419.4 -198.31
Net deferred tax liability (assets) 4,163.07 -594.3 -167.97 -198.31
Deferred tax expense (income) [Abstract]
Deferred tax expense (income)
Deferred tax expense (income)
recognised in profit or loss
-426.33 30.34
Reconciliation of changes in deferred tax
liability (assets) [Abstract]
Changes in deferred tax liability (assets)
[Abstract]
Deferred tax expense (income)
recognised in profit or loss
-426.33 30.34
Total increase (decrease) in deferred
tax liability (assets)
-426.33 30.34
Deferred tax liability (assets) at end of
period
4,163.07 -594.3 -167.97 -198.31
Description of other temporary differences

201. 201
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of temporary difference, unused tax losses and unused tax credits [Table] ..(4)
Unless otherwise specified, all monetary values are in Lakhs of INR
Temporary difference, unused tax losses and unused tax credits
[Axis]
Other temporary differences 1 [Member]
Other temporary
differences 2
[Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of temporary difference, unused tax
losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused
tax losses and unused tax credits [Line items]
Deferred tax assets and liabilities [Abstract]
Deferred tax assets 148.82 109.12 343.59
Deferred tax liabilities 0 0 -82.16 0
Net deferred tax liability (assets) -148.82 -109.12 -82.16 -343.59
Deferred tax expense (income) [Abstract]
Deferred tax expense (income)
Deferred tax expense (income)
recognised in profit or loss
-39.7 -26.96 -281.35
Reconciliation of changes in deferred tax
liability (assets) [Abstract]
Changes in deferred tax liability (assets)
[Abstract]
Deferred tax expense (income)
recognised in profit or loss
-39.7 -26.96 -281.35
Total increase (decrease) in deferred
tax liability (assets)
-39.7 -26.96 -281.35
Deferred tax liability (assets) at end of
period
-148.82 -109.12 -82.16 -343.59
Description of other temporary differences Employee benefits Employee benefits Other provisions
Disclosure of temporary difference, unused tax losses and unused tax credits [Table] ..(5)
Unless otherwise specified, all monetary values are in Lakhs of INR
Temporary difference, unused tax losses and unused tax credits
[Axis]
Other temporary differences 2
[Member]
Other temporary differences 3
[Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of temporary difference, unused tax
losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused
tax losses and unused tax credits [Line items]
Deferred tax assets and liabilities [Abstract]
Deferred tax assets 62.24 0 0
Deferred tax liabilities 0 -116.15 269.22 127.48
Net deferred tax liability (assets) -62.24 -116.15 269.22 127.48
Deferred tax expense (income) [Abstract]
Deferred tax expense (income)
Deferred tax expense (income)
recognised in profit or loss
53.91 141.74 127.48
Reconciliation of changes in deferred tax
liability (assets) [Abstract]
Changes in deferred tax liability (assets)
[Abstract]
Deferred tax expense (income)
recognised in profit or loss
53.91 141.74 127.48
Total increase (decrease) in deferred
tax liability (assets)
53.91 141.74 127.48
Deferred tax liability (assets) at end of
period
-62.24 -116.15 269.22 127.48
Description of other temporary differences Other provisions
Deferred tax
liability on interest
on Compulsory
convertible
preference shares
Deferred tax liability
on interest on
Compulsory
convertible
preference shares

202. 202
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of temporary difference, unused tax losses and unused tax credits [Table] ..(6)
Unless otherwise specified, all monetary values are in Lakhs of INR
Temporary difference, unused tax losses and unused tax credits
[Axis]
Other temporary
differences 3
[Member]
Other temporary differences 4 [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of temporary difference, unused tax
losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused
tax losses and unused tax credits [Line items]
Deferred tax assets and liabilities [Abstract]
Deferred tax assets 0 0
Deferred tax liabilities 0 8,685.21 7,291.92 0
Net deferred tax liability (assets) 0 8,685.21 7,291.92 0
Deferred tax expense (income) [Abstract]
Deferred tax expense (income)
Deferred tax expense (income)
recognised in profit or loss
1,393.29 7,291.92
Reconciliation of changes in deferred tax
liability (assets) [Abstract]
Changes in deferred tax liability (assets)
[Abstract]
Deferred tax expense (income)
recognised in profit or loss
1,393.29 7,291.92
Total increase (decrease) in deferred
tax liability (assets)
1,393.29 7,291.92
Deferred tax liability (assets) at end of
period
0 8,685.21 7,291.92 0
Description of other temporary differences
Deferred tax liability on
assets taken under lease
Deferred tax liability on
assets taken under lease
Disclosure of temporary difference, unused tax losses and unused tax credits [Table] ..(7)
Unless otherwise specified, all monetary values are in Lakhs of INR
Temporary difference, unused tax losses and unused tax credits [Axis] Other temporary differences 5 [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of temporary difference, unused tax losses and unused tax
credits [Abstract]
Disclosure of temporary difference, unused tax losses and unused
tax credits [Line items]
Deferred tax assets and liabilities [Abstract]
Deferred tax assets 9,056.32 7,416.01
Deferred tax liabilities 0 0 0
Net deferred tax liability (assets) -9,056.32 -7,416.01 0
Deferred tax expense (income) [Abstract]
Deferred tax expense (income)
Deferred tax expense (income) recognised in profit or loss -1,640.31 -7,416.01
Reconciliation of changes in deferred tax liability (assets)
[Abstract]
Changes in deferred tax liability (assets) [Abstract]
Deferred tax expense (income) recognised in profit or loss -1,640.31 -7,416.01
Total increase (decrease) in deferred tax liability
(assets)
-1,640.31 -7,416.01
Deferred tax liability (assets) at end of period -9,056.32 -7,416.01 0
Description of other temporary differences
Deferred tax assets on
lease payables
Deferred tax assets on
lease payables

203. 203
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of income tax [TextBlock]
Textual information (64)
[See below]
Major components of tax expense (income) [Abstract]
Current tax expense (income) and adjustments for current tax of prior
periods [Abstract]
Current tax expense (income) 1,668.85 4,128.94
Adjustments for current tax of prior periods -81.67 30.1
Total current tax expense (income) and adjustments for current tax
of prior periods
1,587.18 4,159.04
Deferred tax expense (income) relating to origination and reversal of
temporary differences
1,068.73 -1,290.94
Deferred tax expense (income) relating to tax rate changes or
imposition of new taxes
0 834.88
Total tax expense (income) 2,655.91 3,702.98
Current and deferred tax relating to items charged or credited directly
to equity [Abstract]
Total aggregate current and deferred tax relating to items credited
(charged) directly to equity
0 0
Income tax relating to components of other comprehensive income [Abstract]
Income tax relating to remeasurements of defined benefit plans of
other comprehensive income
-15.75 2.34
Others income tax relating to components of other
comprehensive income that will not be reclassified to profit
or loss
-1,579.69 0
Total aggregated income tax relating to components of other
comprehensive income
-1,595.44 2.34
Aggregated income tax relating to share of other comprehensive
income of associates and joint ventures accounted for using
equity method
0 0
Disclosure of temporary difference, unused tax losses and unused tax
credits [TextBlock]
Disclosure of temporary difference, unused tax losses and unused tax
credits [Abstract]
Deferred tax assets and liabilities [Abstract]
Deferred tax assets 9,548.73 7,587.37
Deferred tax liabilities 11,698.17 10,263.53 3,964.76
Net deferred tax liability (assets) 2,149.44 2,676.16 3,964.76
Deferred tax expense (income) [Abstract]
Deferred tax expense (income) recognised in profit or loss -526.72 -1,288.6
Reconciliation of changes in deferred tax liability (assets)
[Abstract]
Changes in deferred tax liability (assets) [Abstract]
Deferred tax expense (income) recognised in profit or loss -526.72 -1,288.6
Total increase (decrease) in deferred tax liability (assets) -526.72 -1,288.6
Deferred tax liability (assets) at end of period 2,149.44 2,676.16 3,964.76
Description of other temporary differences
Reconciliation of accounting profit multiplied by applicable tax rates
[Abstract]
Accounting profit 13,722.3 15,697.06
Tax expense (income) at applicable tax rate 3,453.63 3,950.48
Tax effect of revenues exempt from taxation 2,316.88 4.94
Tax effect of expense not deductible in determining taxable profit (tax
loss)
44.44 18.4
Tax effect from change in tax rate 1,579.69 -1,109.19
Other tax effects for reconciliation between accounting profit and tax
expense (income)
-104.97 848.23
Total tax expense (income) 2,655.91 3,702.98
Reconciliation of average effective tax rate and applicable tax rate
[Abstract]
Accounting profit 13,722.3 15,697.06
Tax rate effect of revenues exempt from taxation 0.00% 0.03%
Tax rate effect of expense not deductible in determining taxable
profit (tax loss)
0.00% 0.12%
Total average effective tax rate 0.00% 0.00%

204. 204
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (64)
Disclosure of income tax [Text Block]
26 Income Tax
The major component of income tax expenses for the year ended March 31, 2021 and
March 31, 2020 are as under
a) Tax expense reported in the statement of profit and loss
March 31,
2021
March 31,
2020
Current income tax
Current income tax charge
1,668.85
4,128.94
Adjustment in respect of current income tax of previous years
(81.67)
30.10
Deferred tax
Relating to origination and reversal of temporary differences
1,068.73
(1,290.94)
Mat credit reversal on account of adopting new tax regime - 834.88
Tax expense reported in statement of profit and loss
2,655.91
3,702.98
Tax on other comprehensive income ('OCI')
Deferred tax related to items recognised in OCI during the year
Tax impact on re-measurement gains on defined benefit plans
(15.75)
2.34
Fair value loss on FVTOCI financial asset
(1,579.69)
-

205. 205
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Tax expense reported in OCI
(1,595.44)
2.34
b) Balance Sheet section
March 31,
2021
March 31,
2020
Taxes recoverable (net) (refer note 16)
1,132.54
1,361.76
Less: Current tax liabilities (net) - (847.16)
1,132.54
514.60
Note : Liabilities for current tax (net) and taxes recoverable (net) are presented based on
year-wise tax balances, as the case may be.
c)
Reconciliation of tax expense and the accounting profit multiplied by India's domestic tax
rate for March 31, 2021 and March 31, 2020
March 31,
2021
March 31,
2020
Accounting profit before taxation
13,722.30
15,697.06
Company's domestic tax rate 0.25 0.25
Tax using the Company's domestic rate
3,453.63
3,950.48
Tax effect of:
Non deductible expenses
44.44
18.40
Income not chargeable to tax included in statement of profit and loss
(2,316.88)
(4.94)

206. 206
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Capital gain set off against earlier year capital losses
(0.07)
(12.40)
Reversal of deferred tax of Gain on discontinue of associate in OCI
1,579.69
-
Reduction in deferred tax liabilities due to re-measurements on account of
adopting new tax regime
- (1,109.19)
Mat credit reversal on account of adopting new tax regime - 834.88
Previous year tax impact on filling of returns
(81.67)
30.10
Deduction of Health & Education Cess
(15.70)
-
Other differences
(7.53)
(4.35)
Effective tax
2,655.91
3,702.98
Tax expenses as per statement of profit and loss
2,655.91
3,702.98
d) Deferred tax liability (net)
Particulars
Balance Sheet
as at
Statement of Profit
and Loss
March 31,
2021
March 31,
2020
March 31, 2021
March 31,
2020
Accelerated depreciation for tax purpose 2743.74 2844.13 (100.39) (1,318.94)
Employee benefits -148.82 -109.12 (39.70) (26.96)
Other provisions -343.59 -62.24 (281.35) 53.91
Fair valuation of Inter corporate deposit 0 0 - -
Deferred tax liability on interest on Compulsory
convertible preference shares
269.22 127.48 141.74 127.48
Deferred tax liability on assets taken under lease 8685.21 7291.92 1,393.29 7,291.92
Deferred tax assets on lease payables -9056.32 -7416.01 (1,640.31) (7,416.01)

207. 207
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Deferred tax liabilities 2149.44 2676.16 (526.72) (1,288.60)
Pursuant to the Taxation Law (Amendment) Ordinance, 2019 ("Ordinance") issued by Ministry of Law and Justice (Legislative Department)
on September 20, 2019 effective from April 01, 2019, domestic companies have the option to pay Corporate income tax rate at 22% plus
applicable surcharge and cess ("New tax rate") subject to certain conditions. Based on the assessment, the Company has chosen to exercise
the option of new tax rate and accordingly Company has:
a) made the provision for current tax and deferred tax at the rate of 25.17%
b) written off unutilised credit for Minimum Alternate Tax aggregating to Rs. 834.88 lacs in FY 2019-20.
c) re-measured the outstanding deferred tax liability that is expected to be reversed in future. Accordingly, an amount of Rs. 1,109.19 lacs
have been written back in the Statement of Profit and Loss of FY 2019-20.
e) Deferred tax liabilities/(assets) reflected in the Balance Sheet as follows
March 31, 2021 March 31, 2020
Deferred tax liabilities (net) 2,149.44 2,676.16
2,149.44 2,676.16
f) Reconciliation of deferred tax liabilities/(assets) March 31, 2021 March 31, 2020
Tax expense during the period recognised in statement of profit and loss 1,068.73 (456.06)
Mat credit reversal on account of adopting new tax regime - (834.88)
Tax expense during the period recognised in OCI (1,595.44) 2.34
(526.71) (1,288.60)
[611000] Notes - Exploration for and evaluation of mineral resources
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of exploration and evaluation assets [TextBlock]
Whether there are any exploration and evaluation activities No No
Assets arising from exploration for and evaluation of mineral resources 0 0
Liabilities arising from exploration for and evaluation of mineral
resources
0 0
Income arising from exploration for and evaluation of mineral resources 0 0
Expense arising from exploration for and evaluation of mineral resources 0 0
Cash flows from (used in) exploration for and evaluation of mineral
resources, classified as operating activities
0 0
Cash flows from (used in) exploration for and evaluation of mineral
resources, classified as investing activities
0 0

208. 208
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[611900] Notes - Accounting for government grants and disclosure of government assistance
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of accounting for government grants and disclosure of government
assistance [TextBlock]
Whether company has received any government grant or government assistance No No
Capital subsidies or grants received from government authorities 0 0
Revenue subsidies or grants received from government authorities 0 0
[401100] Notes - Subclassification and notes on liabilities and assets
Details of loans [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Non-current [Member]
Classification of loans [Axis] Other loans [Member] Other loans, others [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2021 31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Loans notes [Abstract]
Disclosure of loans [Abstract]
Details of loans [Line items]
Loans , gross 6,097.63 16,870.2 6,097.63 16,870.2
Allowance for bad and doubtful loans 0 0 0 0
Total loans 6,097.63 16,870.2 6,097.63 16,870.2
Nature of other loans
Loans to Related
Parties
Loans to Related
Parties
Details of loans due by directors, other
officers or others [Abstract]
Loans due by directors 0 0 0 0
Loans due by other officers 0 0 0 0
Loans due by others 6,097.63 16,870.2 6,097.63 16,870.2
Total loans due by directors, other
officers or others
6,097.63 16,870.2 6,097.63 16,870.2
Details of loans due by firms or
companies in which any director
is partner or director [Abstract]
Total loans due by firms or
companies in which any director
is partner or director
0 0 0 0

209. 209
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Details of loans [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Current [Member]
Classification of loans [Axis]
Loans given other
related parties
[Member]
Other loans [Member]
Other loans, others
[Member]
Classification of assets based on security [Axis]
Unsecured
considered good
[Member]
Unsecured considered good [Member]
Unsecured
considered good
[Member]
01/04/2020
to
31/03/2021
31/03/2021 31/03/2020
01/04/2020
to
31/03/2021
Subclassification and notes on liabilities and assets
[Abstract]
Loans notes [Abstract]
Disclosure of loans [Abstract]
Details of loans [Line items]
Loans , gross 5,125.46 0 49,500 (A) 0
Allowance for bad and doubtful loans 0 0 0 0
Total loans 5,125.46 0 49,500 0
Nature of other loans
Loans to Related
Parties
Loans to others
Details of loans due by directors, other
officers or others [Abstract]
Loans due by directors 0 0 0 0
Loans due by other officers 0 0 0 0
Loans due by others 5,125.46 0 49,500 0
Total loans due by directors, other
officers or others
5,125.46 0 49,500 0
Details of loans due by firms or
companies in which any director
is partner or director [Abstract]
Total loans due by firms or
companies in which any director
is partner or director
0 0 0 0
Footnotes
(A)
Note:- Loans to others include inter-corporate deposits aggregating Rs. NIL (previous year Rs. 49,500.00 lacs) to
third parties. These deposits were given at prevailing market interest rates.The inter corporate deposits had been
approved by the board of directors of the Company. These deposits are received back during the year.

210. 210
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Details of loans [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Current [Member]
Classification of loans [Axis]
Other loans, others
[Member]
Classification of assets based on security [Axis]
Unsecured
considered good
[Member]
01/04/2019
to
31/03/2020
Subclassification and notes on liabilities and assets [Abstract]
Loans notes [Abstract]
Disclosure of loans [Abstract]
Details of loans [Line items]
Loans , gross 49,500
Allowance for bad and doubtful loans 0
Total loans 49,500
Nature of other loans Loans to others
Details of loans due by directors, other officers or others [Abstract]
Loans due by directors 0
Loans due by other officers 0
Loans due by others 49,500
Total loans due by directors, other officers or others 49,500
Details of loans due by firms or companies in which any director is partner or director
[Abstract]
Total loans due by firms or companies in which any director is partner or director 0
Other current financial liabilities, others [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Other current financial liabilities, others [Axis] 1 2
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of other current financial liabilities
notes [Abstract]
Other current financial liabilities [Abstract]
Other current financial liabilities, others 156.38 125.6 2,106.26 1,674.3
Other current financial liabilities, others
[Abstract]
Other current financial liabilities, others
[Line items]
Description of other current financial
liabilities, others
Deposits from
customers
Deposits from
customers
Lease liabilities Lease liabilities
Other current financial liabilities,
others
156.38 125.6 2,106.26 1,674.3
Other current financial liabilities, others [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Other current financial liabilities, others [Axis] 3
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Subclassification and notes on liabilities and assets [Abstract]
Disclosure of other current financial liabilities notes [Abstract]
Other current financial liabilities [Abstract]
Other current financial liabilities, others 378.01 888.59
Other current financial liabilities, others [Abstract]
Other current financial liabilities, others [Line items]
Description of other current financial liabilities, others Refund liability Refund liability
Other current financial liabilities, others 378.01 888.59

211. 211
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Other non-current financial liabilities others [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Other non-current financial liabilities others [Axis] 1 2
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
Subclassification and notes on liabilities and assets [Abstract]
Disclosure of other non-current financial liabilities notes [Abstract]
Other non-current financial liabilities [Abstract]
Other non-current financial liabilities, others 33,877.21 28,605.19 17.92
Other non-current financial liabilities others [Abstract]
Other non-current financial liabilities others [Line items]
Description other non-current financial liabilities others Lease liabilities Lease liabilities
Capital creditors,
retention money and
other payable
Other non-current financial liabilities, others 33,877.21 28,605.19 17.92
Other current liabilities, others [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Other current liabilities, others [Axis] 1 2
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of other current liabilities notes
[Abstract]
Other current liabilities [Abstract]
Other current liabilities, others 352.05 698.28 789.39 968.95
Other current liabilities, others [Abstract]
Other current liabilities, others [Line
items]
Description of other current liabilities,
others
Statutory liability Statutory liability Contract liabilities Contract liabilities
Other current liabilities, others 352.05 698.28 789.39 968.95
Subclassification of trade receivables [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis]
Classification based on current
non-current [Member]
Current [Member]
Classification of assets based on security [Axis]
Classification of assets based on security
[Member]
Unsecured considered good [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of notes on trade receivables [Abstract]
Subclassification of trade receivables [Abstract]
Subclassification of trade receivables [Line
items]
Breakup of trade receivables [Abstract]
Trade receivables, gross 11,673.26 13,882.53 (A) 11,673.26 13,882.53
Allowance for bad and doubtful debts 1,365.17 247.31 1,365.17 247.31
Total trade receivables 10,308.09 13,635.22 10,308.09 13,635.22
Details of trade receivables due by
directors, other officers or others
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Trade receivables due by others 11,673.26 13,882.53
Total trade receivables due by
directors, other officers or others
11,673.26 13,882.53
Details of trade receivables due by firms
or companies in which any director is
partner or director [Abstract]
Total trade receivables due by
firms or companies in which any
director is partner or director
0 0

212. 212
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Footnotes
(A)
(i) Trade receivable includes receivable of Rs. 1,579.69 lacs (previous year: Rs. 2,042.92 lacs) from related parties
and considered good (refer note 40).
(ii) No trade or other receivable are due from directors or other officers of the Company either severally or jointly with
any other person nor any trade or other receivable are
due from firms or private companies in which any director is a partner, a director or a member.
Subclassification of trade receivables [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Current [Member]
Classification of assets based on security [Axis]
Doubtful
[Member]
31/03/2021
Subclassification and notes on liabilities and assets [Abstract]
Disclosure of notes on trade receivables [Abstract]
Subclassification of trade receivables [Abstract]
Subclassification of trade receivables [Line items]
Breakup of trade receivables [Abstract]
Trade receivables, gross 0
Allowance for bad and doubtful debts 0
Total trade receivables 0
Details of trade receivables due by directors, other officers or others [Abstract]
Trade receivables due by directors 0
Trade receivables due by other officers 0
Details of trade receivables due by firms or companies in which any director is partner or
director [Abstract]
Total trade receivables due by firms or companies in which any director is partner or
director
0
Classification of inventories [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of inventories [Axis] Company inventories [Member] Stores and spares [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Inventories notes [Abstract]
Classification of inventories [Abstract]
Classification of inventories [Line items]
Inventories 564.41 549.69 564.41 549.69
Mode of valuation
Cost or NRV
whichever is Lower
Cost or NRV
whichever is Lower
Other current financial assets others [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Other current financial assets others [Axis] 1 2
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Other current financial assets [Abstract]
Other current financial assets others 1,059.98 5,342.78 25.15 28.73
Other current financial assets others [Abstract]
Other current financial assets others [Line
items]
Description other current financial assets
others
Interest accrued on
deposits and loans
Interest accrued on
deposits and loans
Loans and advances
to employees
Loans and advances
to employees
Other current financial assets others 1,059.98 5,342.78 25.15 28.73

213. 213
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Other current financial assets others [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Other current financial assets others [Axis] 3
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Subclassification and notes on liabilities and assets [Abstract]
Other current financial assets [Abstract]
Other current financial assets others 0 14,610.06
Other current financial assets others [Abstract]
Other current financial assets others [Line items]
Description other current financial assets others
Non Trade
receivable
Non Trade receivable
Other current financial assets others 0 14,610.06
Disclosure of breakup of provisions [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Non-current [Member] Current [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Provisions notes [Abstract]
Disclosure of breakup of provisions [Abstract]
Disclosure of breakup of provisions [Line items]
Provisions [Abstract]
Provisions for employee benefits
[Abstract]
Provision gratuity 256.18 162.41
Provision leave encashment 231.87 178
Total provisions for employee benefits 256.18 0 231.87 340.41
CSR expenditure provision 0 0 0 0
Total provisions 256.18 0 231.87 340.41
Other non-current financial assets, others [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of other non-current financial assets others [Axis] 1 2 3
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
Subclassification and notes on liabilities and assets
[Abstract]
Other non-current financial assets notes [Abstract]
Other non-current financial assets [Abstract]
Other non-current financial assets, others 0 101.91 15,000.5 3.29
Other non-current financial assets, others
[Abstract]
Other non-current financial assets, others
[Line items]
Description other non-current financial
assets, others
Margin money
deposits having
maturity over 12
months
Margin money
deposits having
maturity over 12
months
Security and other
deposits
Interest accrued
Other non-current financial assets, others 0 101.91 15,000.5 3.29

214. 214
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Other non-current financial assets, others [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of other non-current financial assets others [Axis] 4
01/04/2020
to
31/03/2021
Subclassification and notes on liabilities and assets [Abstract]
Other non-current financial assets notes [Abstract]
Other non-current financial assets [Abstract]
Other non-current financial assets, others 73,385.56
Other non-current financial assets, others [Abstract]
Other non-current financial assets, others [Line items]
Description other non-current financial assets, others
Advance for
purchase of
Compulsorily
Convertible
Preference shares
Other non-current financial assets, others 73,385.56
Details of advances [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Non-current [Member]
Classification of advances [Axis] Capital advances [Member] Prepaid expenses [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of notes on advances [Abstract]
Disclosure of advances [Abstract]
Disclosure of advances [Line items]
Advances (A) 8,797.46 (B) 10,569.81 63.41 73.33
Details of advance due by directors other
officers or others [Abstract]
Advance due by directors 0 0 0 0
Advance due by other officers 0 0 0 0
Advance due by others 8,797.46 10,569.81 63.41 73.33
Total advance due by directors other
officers or others
8,797.46 10,569.81 63.41 73.33
Details of advance due by firms or
companies in which any director
is partner or director [Abstract]
Total advance due by firms or
companies in which any director
is partner or director
0 0 0 0
Footnotes
(A)
Notes:
(i) . Out of the total capital advances, Rs. 8,529.20 lacs (Previous Year Rs. 8,599.50 lacs) have been given by the
Company as advances against land or land advances. Out of these land advances, advances of Rs. 87.76 lacs
(Previous Year Rs. 87.76 lacs) are under legal dispute where the court cases are pending for registration of the lands
in the name of the Company. Pending registration of lands in the name of the Company with respect to all these land
advances, the amounts paid has been classified under capital advances. As per the opinion of Company
management, these lands will get registered in the name of Company. Hence no provision has been made for such
land advances.
(B) "Notes:
(i). Out of the total capital advances, Rs. 8,599.50 lacs (Previous Year Rs. 4,869.11 lacs) have been given by the Company as
advances against land or land advances. Out of these land advances, advances of Rs. 87.76 lacs (Previous Year Rs. 108.01 lacs) are
under legal dispute where the court cases are pending for registration of the lands in the name of the Company. Pending registration
of lands in the name of the Company with respect to all these land advances, the amounts paid has been classified under capital
advances. As per the opinion of Company management, these lands will get registered in the name of Company. Hence no provision
has been made for such land advances."

215. 215
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Details of advances [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Non-current [Member]
Classification of advances [Axis] Other taxes receivable [Member] Export incentives receivables [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of notes on advances [Abstract]
Disclosure of advances [Abstract]
Disclosure of advances [Line items]
Advances 1,132.54 1,361.76 763.88 763.88
Details of advance due by directors other
officers or others [Abstract]
Advance due by directors 0 0 0 0
Advance due by other officers 0 0 0 0
Advance due by others 1,132.54 1,361.76 763.88 763.88
Total advance due by directors other
officers or others
1,132.54 1,361.76 763.88 763.88
Details of advance due by firms or
companies in which any director
is partner or director [Abstract]
Total advance due by firms or
companies in which any director
is partner or director
0 0 0 0
Details of advances [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Non-current [Member] Current [Member]
Classification of advances [Axis]
Deposits with statutory authorities
[Member]
Advances given suppliers [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2021 31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of notes on advances [Abstract]
Disclosure of advances [Abstract]
Disclosure of advances [Line items]
Advances 4.07 4.07 191.18 928.2
Details of advance to related parties 16.34 111.74
Details of advance due by directors other
officers or others [Abstract]
Advance due by directors 0 0 0 0
Advance due by other officers 0 0 0 0
Advance due by others 4.07 4.07 191.18 928.2
Total advance due by directors other
officers or others
4.07 4.07 191.18 928.2
Details of advance due by firms or
companies in which any director
is partner or director [Abstract]
Total advance due by firms or
companies in which any director
is partner or director
0 0 0 0

216. 216
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Details of advances [Table] ..(4)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Current [Member]
Classification of advances [Axis] Prepaid expenses [Member] Export incentives receivables [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of notes on advances [Abstract]
Disclosure of advances [Abstract]
Disclosure of advances [Line items]
Advances 121.27 112.57 0 632.78
Details of advance due by directors other
officers or others [Abstract]
Advance due by directors 0 0 0 0
Advance due by other officers 0 0 0 0
Advance due by others 121.27 112.57 0 632.78
Total advance due by directors other
officers or others
121.27 112.57 0 632.78
Details of advance due by firms or
companies in which any director
is partner or director [Abstract]
Total advance due by firms or
companies in which any director
is partner or director
0 0 0 0
Details of advances [Table] ..(5)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Current [Member]
Classification of advances [Axis]
Deposits with statutory authorities
[Member]
Other advances, others [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2021 31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of notes on advances [Abstract]
Disclosure of advances [Abstract]
Disclosure of advances [Line items]
Advances 1,032.32 753.7 (A) 3,822.12 (B) 1,309.09
Nature of other advance Contract assets Contract assets
Details of advance due by directors other
officers or others [Abstract]
Advance due by directors 0 0 0 0
Advance due by other officers 0 0 0 0
Advance due by others 1,032.32 753.7 3,822.12 1,309.09
Total advance due by directors other
officers or others
1,032.32 753.7 3,822.12 1,309.09
Details of advance due by firms or
companies in which any director
is partner or director [Abstract]
Total advance due by firms or
companies in which any director
is partner or director
0 0 0 0
Footnotes
(A)
(ii). Contract assets are the right to consideration in exchange for goods and services transferred to the customer.
Contract assets are initially recognised for revenue earned from logistics operation services as receipt of
consideration is conditional on successful completion of services. Upon completion of services and acceptance by
the customer, the amounts recognised as contract assets are reclassified to trade receivables.
(B) (ii). Contract assets are the right to consideration in exchange for goods and services transferred to the customer. Contract assets
are initially recognised for revenue earned from logistics operation services as receipt of consideration is conditional on successful
completion of services. Upon completion of services and acceptance by the customer, the amounts recognised as contract assets are
reclassified to trade receivables.

217. 217
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Disclosure of notes on loans explanatory [TextBlock]
Textual information (65)
[See below]
Total dividend receivable 0 0
Total other non-current financial assets 88,389.35 101.91
Advances, non-current 10,761.36 12,772.85
Total other non-current assets 10,761.36 12,772.85
Disclosure of notes on cash and bank balances explanatory [TextBlock]
Fixed deposits with banks 0 0
Other balances with banks 450.28 1,016.39
Total balance with banks 450.28 1,016.39
Cash on hand 0 0
Total cash and cash equivalents 450.28 1,016.39
Bank balance other than cash and cash equivalents (A) 102.51
12.39
Total cash and bank balances 552.79 1,028.78
Total balances held with banks to extent held as
margin money or security against borrowings,
guarantees or other commitments
0 0
Bank deposits with more than 12 months maturity 0 0
Security deposits 154.64 162
Total other current financial assets 1,239.77 20,143.57
Advances, current 5,166.89 3,736.34
Total other current assets 5,166.89 3,736.34
Disclosure of notes on other non-current financial liabilities
explanatory [TextBlock]
Textual information (66)
[See below]
Total other non-current financial liabilities (B) 33,895.13
28,605.19
Interest accrued on borrowings 0 4,078.54
Interest accrued on public deposits 0 0
Interest accrued others 0 0
Unpaid dividends 0 0
Retention money payable 2,876.33 1,586.08
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Debentures claimed but not paid 0 0
Public deposit payable, current 0 0
Total other current financial liabilities 5,516.98 8,353.11
Total other advance 0 0
Total deposits refundable current 0 0
Current liabilities portion of share application money pending
allotment
0 0
Total other payables, current 0 0
Total proposed equity dividend 0 0
Total proposed preference dividend 0 0
Total proposed dividend 0 0
Total other current liabilities 1,141.44 1,667.23

218. 218
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Footnotes
(A) Note : Margin money deposits are lien against bank guarantees.
(B) "ii) a) During previous year, The Company has entered into long term land lease agreement for land measuring 60702.38 Square
meters at multi product special economic zone at Mundra with Adani Ports and Special Economic Zone Limited for setting up a unit
for storage and warehousing services and other logistics related services. The annual lease rent is subject to revision every two years
on April 01 by 3% escalation of the previous amount. The lease rent terms are for the period of 12 years. There is no contingent rent
and no restrictions imposed by the lease arrangements. The Company has paid Rs. 112.30 lacs (Previous year : Rs. 110.15 lacs )
during the year towards minimum lease payment (MLP).
b) The Company has entered into long term lease agreement for 26 rakes (previous year 22 rakes ) for logistics services. There is no
escalation in rent during the agreement period. The period of lease is in the range of 9 years to 15 years. There is no contingent rent
and no restriction imposed by the lease arrangements. The Company has paid Rs. 4,377.63 lacs ( Previous year : Rs. 2,199.88 lacs)
during the year towards minimum lease payment (MLP).
c) Parcel of land have been taken on lease. The lease rent terms are for the period of 20 years.The lease agreement entered is
non-cancellable for the period of first 15 years of the lease agreement.There is no contingent rent, no sub-lease and no restrictions
imposed by the lease arrangements.
d) The Company has entered into long term land lease agreement for land measuring 13.76 acres at Dhansar in state of
Maharashtra with Adani Agri Logistics Limited for setting up a unit for storage and warehousing services and other logistics related
services. The lease rent terms are for the period of 4 years and 7 months. There is no contingent rent and no restrictions imposed by
the lease arrangements. The Company has paid Rs. 12.01 lacs (Previous year : NIL ) during the year towards minimum lease
payment (MLP).
e) The Company has entered into long term land lease agreement for land measuring 2.45 acres at Kattupalli in the district of
Trivallur with Marin Infrastructure Developer Private Limited for setting up a unit for storage and warehousing services and other
logistics related services. The lease rent terms are for the period of 30 years. There is no contingent rent and no restrictions imposed
by the lease arrangements. The Company has paid Rs. 13.20 lacs (Previous year : NIL ) during the year towards minimum lease
payment (MLP). "
Future minimum lease payments under
leases together with the present value of the
net minimum lease payments are as follows:
Particulars
Within
one year
After one
year but not
later than five
years
More
than five
years
Total
minimum
lease
payments
Less:
Amounts
representing
finance
charges
Present
value of
minimum
lease
payments
March 31, 2021
Minimum Lease Payments
4,741.04
18,783.50
32,119.80 55,644.34
(19,660.87) 35,983.47
Finance charge allocated to future periods
2,634.78
8,776.97
8,249.12 19,660.87
- -
Present Value of MLP
2,106.26
10,006.53
23,870.68 35,983.47
- 35,983.47
March 31, 2020
Minimum Lease Payments
3,896.12
15,554.57
27,805.32 47,256.01
(16,976.52) 30,279.49
Finance charge allocated to future periods
2,221.82
7,479.28
7,275.42 16,976.52
- -
Present Value of MLP
1,674.30
8,075.29
20,529.90 30,279.49
- 30,279.49

219. 219
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
c) Sale and Leaseback :- Considering the long term strategic objective of Company, during the previous year, Company has entered
into sale and leaseback transactions for 6 rakes with its parent Company. There is no escalation in rent during the agreement period.
There is no contingent rent and no restriction imposed by the lease arrangements. The lease rent terms are for 15 years and minimum
lease payments is Rs. 241.85 lacs per rake per year.
Disclosure of consideration for sale and leaseback transaction is as follows:
Particulars
For the year
ended
March 31, 2021
For the year
ended
March 31, 2020
carrying value of Property, plant and equipment sold under sale and leaseback
transactions
- 13,044.70
gains or losses arising from sale and leaseback transactions - -
Present value of Minimum Lease payments at lease commencement date - 13,044.70
The effect of sale and leaseback transactions is as follows: Rs. in lacs
Particulars March 31, 2021 March 31, 2020
Assets
Property, Plant and Equipments - Right-of-use assets - 13,044.70
Property, Plant and Equipments - Own assets - (13,044.70)
Non Trade receivable - 13,044.70
Total Assets - 13,044.70
Liabilities
Financial Liabilities - Lease Liabilities (Current + Non Current) - 13,044.70
Total Liabilities - 13,044.70
iii) Disclosure with regards to changes in liabilities arising from Financing activities as set out in Ind AS 7 – Statement of Cash flows
Particulars of liabilities arising from
financing activity
As at
March 31,
2020
Net cash
flows
Other
changes *
Interest on Lease
liabilities
As at
March 31,
2021
Long term borrowings 23,182.36
(23,182.36)
- - -

220. 220
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Short term borrowings 12,850.00
(12,850.00)
- -
Proceeds from unsecured perpetual debt
332,000.00 259,013.00
- - 528,013.00
Interest accrued on borrowings 4,078.54
(5,135.89)
3,676.89 (2,619.54) -
Lease liabilities 30,279.49
(4,501.94)
7,586.38 2,619.54 35,983.47
Total
402,390.39 213,342.81
11,263.27 - 563,996.47
* The same relates to amount charged in statement of profit and loss for interest accrued on borrowing and addition in lease
liabilities represented in lease payable.
As at March 31, 2020
Particulars of liabilities arising
from financing activity
As at
March 31,
2019
Net cash
flows
Other
changes
#
Fair value adjustment on interest
free inter corporate deposits
As at
March 31,
2020
Long term borrowings 27,202.36
(4,020.00)
- - 23,182.36
Short term borrowings -
12,850.00
- - 12,850.00
Proceeds from unsecured
perpetual debt 176,105.00 155,895.00
- - 332,000.00
Interest accrued on borrowings 1,247.84
(1,806.30) 5,837.79
(1,200.79) 4,078.54
Lease liabilities -
(2,317.24) 31,395.94
1,200.79 30,279.49
Total
204,555.20 160,601.46 37,233.73
- 402,390.39
# The same relates to amount charged in statement of profit and loss for interest accrued on borrowing and addition in lease
liabilities represented in lease payable.

221. 221
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (65)
Disclosure of notes on loans explanatory [Text Block]
Note:- Loans to others include inter-corporate deposits aggregating Rs. 49,500.00 lacs (previous year Rs. 280.00 lacs) to
third parties. These deposits were given at prevailing market interest rates.The inter corporate deposits have been approved
by the board of directors of the Company.
The Company has received undertaking from one of the promoter owned entity to unconditionally honour the dues from
these parties along with interest in case these are not paid by the parties.
Textual information (66)
Disclosure of notes on other non-current financial liabilities explanatory [Text Block]
"iii) a) During current year, The Company has entered into long term land lease agreement for land measuring 60702.38 Square meters at
multi product special economic zone at Mundra with Adani Ports and Special Economic Zone Limited for setting up a unit for storage and
warehousing services and other logistics related services. The annual lease rent is subject to revision every two years on April 01 by 3%
escalation of the previous amount. The lease rent terms are for the period of 12 years. There is no contingent rent and no restrictions imposed
by the lease arrangements. The Company has paid Rs. 110.15 lacs (Previous year : NIL ) during the year towards minimum lease payment
(MLP).
b) The Company has entered into long term lease agreement for 22 rakes for logistics services. There is no escalation in rent during the
agreement period. The period of lease is in the range of 9 years to 15 years. There is no contingent rent and no restriction imposed by the
lease arrangements. The Company has paid Rs. 21,99.88 lacs ( Previous year :NIL) during the year towards minimum lease payment (MLP).
c) Parcel of land have been taken on lease. The lease rent terms are for the period of 20 years.The lease agreement entered is non-cancellable
for the period of first 15 years of the lease agreement.There is no contingent rent, no sub-lease and no restrictions imposed by the lease
arrangements."
[401200] Notes - Additional disclosures on balance sheet
Details of disclosures required under MSMED Act 2006 [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Micro small medium enterprises [Axis] 31/03/2020
01/04/2019
to
31/03/2020
Additional balance sheet notes [Abstract]
Details of disclosures required under MSMED Act 2006 [Abstract]
Details of disclosures required under MSMED Act 2006 [Line items]
Principal and interest due remaining unpaid [Abstract]
Principal due remaining unpaid 0.51
Interest due remaining unpaid 0
Total principal and interest due remaining unpaid 0.51
Amount of interest paid under MSMED Act 2006 0
Amount of payments made to supplier beyond due date during year 0
Amount of interest due and payable for period 0
Amount of interest accrued and remaining unpaid at end of accounting year 0
Amount of further interest due and payable even in succeeding year 0
Maximum amount outstanding for period from micro small medium enterprises 0
Name supplier being micro small medium enterprises -

222. 222
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of additional balance sheet notes explanatory [TextBlock]
Textual information (67)
[See below]
Additional balance sheet notes [Abstract]
Contingent liabilities and commitments [Abstract]
Classification of contingent liabilities [Abstract]
Other money for which company is contingently liable (A) 0.13
13.72
Total contingent liabilities 0.13 13.72
Classification of commitments [Abstract]
Estimated amount of contracts remaining to be executed on
capital account and not provided for (B) 58,518.82
10,037.46
Total commitments 58,518.82 10,037.46
Total contingent liabilities and commitments 58,518.95 10,051.18
Details regarding dividends [Abstract]
Amount of dividends proposed to be distributed to equity shareholders 0 0
Amount of per share dividend proposed to be distributed to equity
shareholders
[INR/shares] 0 [INR/shares] 0
Amount of per share dividend proposed to be distributed to
preference shareholders
[INR/shares] 0 [INR/shares] 0
Percentage of proposed dividend 0.00% 0.00%
Details of disclosures required under MSMED Act 2006 [Abstract]
Principal and interest due remaining unpaid [Abstract]
Details of share capital held by foreign companies [Abstract]
Percentage of share capital held by foreign company 0.00% 0.00%
Value of share capital held by foreign company 0 0
Percentage of paid-up capital held by foreign holding company and
or with its subsidiaries
0.00% 0.00%
Value of paid-up capital held by foreign holding company and or
with its subsidiaries
0 0
Details of shareholding pattern of promoters and public [Abstract]
Total number of shareholders promoters and public 0 0
Details of deposits [Abstract]
Deposits accepted or renewed during period 0 0
Deposits matured and claimed but not paid during period 0 0
Deposits matured and claimed but not paid 0 0
Deposits matured but not claimed 0 0
Interest on deposits accrued and due but not paid 0 0
Disclosure of equity share warrants [Abstract]
Changes in equity share warrants during period [Abstract]
Additions to equity share warrants during period 0 0
Deductions in equity share warrants during period 0 0
Total changes in equity share warrants during period 0 0
Equity share warrants at end of period 0 0 0
Breakup of equity share warrants [Abstract]
Equity share warrants for existing members 0 0
Equity share warrants for others 0 0
Total equity share warrants 0 0 0
Details of share application money received and paid [Abstract]
Share application money received during year 0 0
Share application money paid during year 0 0
Amount of share application money received back during year 0 0
Amount of share application money repaid returned back during year 0 0
Number of person share application money paid during year 0 0
Number of person share application money received during year 0 0
Number of person share application money paid as at end of year 0 0
Number of person share application money received as at end of year 0 0
Share application money received and due for refund 0 0
Details regarding cost records and cost audit[Abstract]
Details regarding cost records and cost audit explanatory [TextBlock]
Details regarding cost records [Abstract]
Whether maintenance of cost records by company has been
mandated under Companies (Cost Records and Audit) Rules,
2014
Yes Yes
If yes, Central Excise Tariff Act, heading in which product/
service is covered under cost records
Not Applicable Not applicable
Details regarding cost audit [Abstract]

223. 223
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Whether audit of cost records of company has been mandated
under Rules specified in SN 1
Yes Yes
If yes, Central Excise Tariff Act, heading in which product/
service is covered under cost audit
Not Applicable Not applicable
Net worth of company 6,12,306.77 4,23,255.54
Details of unclaimed liabilities [Abstract]
Unclaimed share application refund money 0 0
Unclaimed matured debentures 0 0
Unclaimed matured deposits 0 0
Interest unclaimed amount 0 0
Financial parameters balance sheet items [Abstract]
Investment in subsidiary companies 0 0
Investment in government companies 0 0
Amount due for transfer to investor education and protection fund
(IEPF)
0 0
Gross value of transactions with related parties 0 0
Number of warrants converted into equity shares during period 0 0
Number of warrants converted into preference shares during period 0 0
Number of warrants converted into debentures during period 0 0
Number of warrants issued during period (in foreign currency) 0 0
Number of warrants issued during period (INR) 0 0
Footnotes
(A)
Sr.No Particulars
March
31,
2021
March
31,
2020
1
The Company has acquired land of 25.62 Acre at Kathuwas district, Rajasthan. The Company
has paid stamp duty on acquisition of such land. The Collector of stamp duty has raised a
demand for additional stamp duty of Rs. 80.45 lacs on the Company. The Company has filed an
appeal against the said demand.The management is confident that no liability will devolve on the
Company in this regard. The Company has paid Rs. 40.22 lacs under protest. Company has
received favorable order in FY 2016-17 for liability of Rs. 80.19 lacs. During the FY 2018-19
Company has provided liabilities of Rs. 0.13 lacs in the statement of profit and loss account.
0.13 0.13
2 Various maters pending at Income Tax authorities for FY 2011-12 to 2014-15 0 13.59
(B)
Estimated amount of contracts (net of advances and deposit) remaining to be executed on capital account and not
provided for

224. 224
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (67)
Disclosure of additional balance sheet notes explanatory [Text Block]
29 Financial Risk objective and policies
The Company’s principal financial liabilities, other than derivatives, comprise loans and borrowings, trade and other payables, and financial
guarantee contracts. The main purpose of these financial liabilities is to finance the Company’s operations/projects and to provide guarantees
to support its operations. The Company’s principal financial assets include loans, trade and other receivables, and cash and cash equivalents
that derive directly from its operations.
"Interest rate risk
The Company is exposed to changes in market interest rates due to financing, investing and cash management activities. The Company’s
exposure to the risk of changes in market interest rates relates primarily to the Company’s long-term debt obligations with floating interest
rates. The Company manages its interest rate risk by having a balanced portfolio of fixed and variable rate loans and borrowings. The
Company does not have any long-term debt obligations having floating interest rates as at year ended March 31, 2021 and March 31, 2020."
"Foreign currency risk
Exchange rate movements, particularly the United States Dollar (USD) against Indian Rupee (INR), have an impact on the Company’s
operating results."
Sr. No. Particulars Impact on profit before tax
For the year ended March 31, 2021 For the year ended March 31, 2020
1 USD Sensitivity
RUPEES / USD – Increase by 1% 0.16 1.35
RUPEES / USD – Decrease by 1% (0.16) (1.35)
2 BDT Sensitivity
RUPEES / BDT – Increase by 1% (0.05) -
RUPEES / BDT – Decrease by 1% 0.05 -
"Credit risk
Credit risk is the risk that counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial
loss. The Company is exposed to credit risk from its operating activities (primarily trade receivables and other financial assets) and from its
financing activities, including loans to others, deposits with banks and financial institutions, foreign exchange transactions and other financial
instruments.
Customer credit risk is managed by the Company’s established policy, procedures and control relating to customer credit risk management.
Credit quality of a customer is assessed based on an extensive evaluation and individual credit limits are defined in accordance with this
assessment.
An impairment analysis is performed at each reporting date on an individual basis for major clients. In addition, a large number of minor
receivables are grouped into homogenous groups and assessed for impairment collectively. The calculation is based on exchange losses
historical data.
Credit risk from balances with banks and financial institutions and other counter parties is managed by the Company’s treasury department in
accordance with the Company’s policy. Investments of surplus funds are made only with approved counterparties and within credit limits
assigned to each counterparty. Counterparty credit limits are reviewed by the Company’s Board of Directors on an annual basis, and may be
updated throughout the year subject to approval of the Company’s Finance Committee. The limits are set to minimise the concentration of
risks and therefore mitigate financial loss through counterparty’s potential failure to make payments.The Company further mitigate credit risk
of counter parties by obtaining adequate securities includes undertaking from creditable parties including promoter group entities."
"Concentrations of credit risk form part of credit risk
Considering that the Company operates the logistic services, the Company is significantly dependent on logistic related customers. Out of
total revenue, the Company earns Rs. 11,874.30 lacs of revenue during the year ended March 31, 2021 (previous year Rs. 13,684.56 lacs)

225. 225
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
from such customers which constitute 18.12% (previous year 20.42%). Accounts receivable from such customers approximated Rs. 3,272.00
lacs as at March 31, 2021 (previous year Rs. 4,109.64 lacs). A loss of these customers could adversely affect the operating result and cash
flow of the Company."
Liquidity risk
Liquidity risk is defined as the risk that the company will not be able to settle or meet its obligations on time or at a reasonable price. The
company’s treasury department is responsible for liquidity, funding as well as settlement management. In addition, processes and policies
related to such risks are overseen by senior management. Management monitors the company’s net liquidity position through rolling
forecasts on the basis of expected cash flows.

226. 226
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Maturity profile of financial liabilities :
The table below provides details regarding the remaining contractual maturities of financial liabilities at the reporting date.
As on March 31, 2021
Particulars On demand within 1 year Over 1 year Within 3 years Over 3 years Total
Lease liabilities - 4,741.04 9,488.01 41,415.29 55,644.34
Other financial liabilities - 3,410.72 17.92 - 3,428.64
Trade payables - 4,546.43 - - 4,546.43
As on March 31, 2020
Particulars On demand within 1 year Over 1 year Within 3 years Over 3 years Total
Borrowings - 12,850.00 23,182.36 - 36,032.36
Interest on borrowings - 1,746.21 66.69 - 1,812.90
Lease liabilities - 3,896.12 7,796.45 35,563.44 47,256.01
Other financial liabilities - 6,678.81 - - 6,678.81
Trade payables - 5,686.50 - - 5,686.50
The table has been drawn up based on the undiscounted contractual maturities of the financial liabilities including interest that will be paid on
those liabilities upto the maturity.
30 Capital management
For the purposes of the company’s capital management, capital includes issued capital and all other equity reserves. The primary objective of
the company’s capital management is to maximize shareholder value. The company manages its capital structure and makes adjustments in
the light of changes in economic environment and the requirements of the financial covenants.
The Company monitors capital using gearing ratio, which is net debt (total debt less cash and cash equivalents) divided by total capital plus
net debt.
Particulars March 31, 2021 March 31, 2020
Total Borrowings - 36,032.36
Less: Cash and bank balance 552.79 1,028.78
Net Debt (A) (552.79) 35,003.58

227. 227
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total Equity (B) 612,306.77 423,255.54
Total Equity and Net Debt (C = A + B) 611,753.98 458,259.12
Gearing ratio (A/C) - 0.08
--------------------------------------
36 Information required to be furnished as per Section 22 of the Micro, Small and Medium Enterprises Development Act, 2006 (MSMED
Act) and Schedule III of the Companies Act, 2013 for the year ended March 31, 2021. This information has been determined to the extent
such parties have been identified on the basis of information available with the Company and relied upon by auditors.
Sr
No
Particulars
Year
ended
Year
ended
March
31,
2021
March
31,
2020
1
Principal amount and interest due thereon remaining unpaid to any supplier as at the end of each
accounting year.
Principal Nil 0.51
Interest Nil Nil
2
The amount of interest paid by the buyer in terms of section 16, of the Micro Small and Medium Enterprise
Development Act, 2006 along with the amounts of the payment made to the supplier beyond the appointed
day during each accounting year
Nil Nil
3
The amount of interest due and payable for the period of delay in making payment (which have been paid
but beyond the appointed day during the year) but without adding the interest specified under Micro Small
and Medium Enterprise Development Act, 2006.
Nil Nil
4 The amount of interest accrued and remaining unpaid at the end of each accounting year; and Nil Nil
5
The amount of further interest remaining due and payable even in the succeeding years, until such
date when the interest dues as above are actually paid to the small enterprise for the purpose of
disallowance as a deductible expenditure under section 23 of the MSMED Act 2006.
Nil Nil
-----------------------------
37 Unhedged foreign currency exposure
The details of foreign currency exposures those are not hedged by a derivative instrument or otherwise are as under:
Nature As at March 31, 2021 As at March 31, 2020
Amount Foreign Currency Amount Foreign Currency

228. 228
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Rs. in Lacs In Million Rs. in Lacs In Million
Trade payables 12 USD 0.02 0 0
5.05 BDT 0.58 0 0
Trade receivable 28.36 USD 0.04 135.41 USD 0.18
Closing rates as at March 31, 2021: Closing rates as at March 31, 2020:
INR / USD = Rs. 73.1100 INR / USD = Rs. 75.6650
INR / BDT = Rs. 0.8631
------------------------
38 Standards issued but not effective
As at the date of issue of financial statements, there are no new standards or amendments which have been notified by the MCA but not yet
adopted by the Company. Hence, the disclosure is not applicable.
-----------
39 Corporate social responsibility
As per Section 135 of the Companies Act, 2013, a company, meeting the applicability threshold, needs
to spend at least 2% of its average net profit for the immediately preceding three financial years on
corporate social responsibility (CSR) activities. The areas for CSR activities are eradication of hunger
and malnutrition, promoting education, art and culture, healthcare, destitute care and rehabilitation,
environment sustainability, disaster relief and rural development projects. A CSR committee has been
formed by the company as per the Act. The funds were primarily allocated to a corpus and utilized
through the year on these activities which are specified in Schedule VII of the Companies Act, 2013.
a) Gross amount required to be spent by the company during the year is Rs. 152.00 lacs.
b) Amount spent during the year ended
March 31, 2021
Sr.
No.
Particulars
In
cash
Yet
to
be
paid
in
cash
Total
1 Construction/acquisition of any asset 0 0 0
2 On purposes other than (1) above 152 0 152
152 0 152
March 31, 2020

229. 229
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Sr. No. Particulars In cash Yet to be paid in cash Total Total
1 Construction/acquisition of any asset 0 0 0 0
2 On purposes other than (1) above 58.2 0 58.2 58.2
58.2 0 58.2 58.2
[611800] Notes - Revenue
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
Disclosure of revenue [TextBlock]
Textual information (68)
[See below]
Textual information (68)
Disclosure of revenue [Text Block]
Revenue Recognition
Revenue is recognized to the extent that it is probable that the economic benefits will flow to the Company and the
revenue can be reliably measured, regardless of when the payment is being made. Revenue is measured at the fair
value of the consideration received or receivable, taking into account contractually defined terms of payment and
excluding taxes or duties collected on behalf of the government.
The specific recognition criteria described below must also be met before revenue is recognized.
[612400] Notes - Service concession arrangements
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of service concession arrangements [TextBlock]
Whether there are any service concession arrangments No No

230. 230
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[612000] Notes - Construction contracts
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of notes on construction contracts [TextBlock]
Whether there are any construction contracts No No
Revenue from construction contracts 0 0
Costs incurred and recognised profits (less recognised losses) 0 0
Advances received for contracts in progress 0 0
Retention for contracts in progress 0 0
Gross amount due from customers for contract work as Assets 0 0
Gross amount due to customers for contract work as liability 0 0
Progress billings 0 0
[612600] Notes - Employee benefits
Disclosure of defined benefit plans [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Defined benefit plans [Axis]
Domestic defined benefit plans
[Member]
Defined benefit plans categories [Axis] Post Employment Benefit Plan
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of defined benefit plans [Abstract]
Disclosure of defined benefit plans [Line items]
Description of type of plan
Funded withLife
Insurance Company
Of India
Funded withLife
Insurance Company
Of India
Surplus (deficit) in plan [Abstract]
Defined benefit obligation, at present value 310.16 214.95
Plan assets, at fair value 53.98 52.54
Net surplus (deficit) in plan -256.18 -162.41
Actuarial assumption of discount rates 6.70% 6.70%

231. 231
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of net defined benefit liability (assets) [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Defined benefit plans [Axis] Domestic defined benefit plans [Member]
Net defined benefit liability (assets) [Axis] Present value of defined benefit obligation [Member]
Plan assets
[Member]
Defined benefit plans categories [Axis] Post Employment Benefit Plan
Post Employment
Benefit Plan
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of net defined benefit liability
(assets) [Abstract]
Disclosure of net defined benefit liability
(assets) [Line items]
Description of type of plan Gratuity Gratuity Gratuity
Changes in net defined benefit liability
(assets) [Abstract]
Current service cost, net defined
benefit liability (assets)
55.04 41.23
Interest expense (income), net defined
benefit liability (assets)
15.17 11.89 -3.52
Gain (loss) on remeasurement, net
defined benefit liability (assets)
[Abstract]
Return on plan assets, net defined
benefit liability (assets)
0.97
Actuarial losses (gains) arising from
changes in demographic assumptions,
net defined benefit liability
(assets)
9.23 -2.68
Actuarial losses (gains) arising from
changes in financial assumptions, net
defined benefit liability (assets)
0 -14.59
Total loss (gain) on
remeasurement, net defined
benefit liability (assets)
9.23 -17.27 0.97
Payments from plan, net defined benefit
liability (assets)
50.17 3.37 -3.05
Increase (decrease) through business
combinations and disposals, net defined
benefit liability (assets)
11.63 36.9
Increase (decrease) through other
changes, net defined benefit
liability (assets)
72.77 -8.16
Total increase (decrease) in net
defined benefit liability (assets)
95.21 95.76 -1.44
Net defined benefit liability (assets) at
end of period
310.16 214.95 119.19 -53.98
Disclosure of net defined benefit liability (assets) [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Defined benefit plans [Axis]
Domestic defined benefit plans
[Member]
Net defined benefit liability (assets) [Axis] Plan assets [Member]
Defined benefit plans categories [Axis] Post Employment Benefit Plan
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of net defined benefit liability (assets) [Abstract]
Disclosure of net defined benefit liability (assets) [Line items]
Description of type of plan Gratuity
Changes in net defined benefit liability (assets) [Abstract]
Interest expense (income), net defined benefit liability (assets) -2.42
Gain (loss) on remeasurement, net defined benefit liability (assets)
[Abstract]
Return on plan assets, net defined benefit liability (assets) 18.41
Total loss (gain) on remeasurement, net defined benefit liability
(assets)
18.41
Payments from plan, net defined benefit liability (assets) 0
Total increase (decrease) in net defined benefit liability (assets) -20.83
Net defined benefit liability (assets) at end of period -52.54 -31.71

232. 232
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of employee benefits [TextBlock]
Textual information (69)
[See below]
Disclosure of defined benefit plans [TextBlock]
Whether there are any defined benefit plans Yes Yes
Disclosure of net defined benefit liability (assets) [TextBlock]

233. 233
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (69)
Disclosure of employee benefits [Text Block]
35 Disclosures as required by Ind AS - 19 Employee Benefits
(i) The company has recognised, in the Statement of Profit and Loss for the current year, an amount of Rs. 123.41 lacs (previous year Rs.
111.11 lacs) as expenses under the following defined contribution plan.
Rs in Lacs
Contribution to 2020-21 2019-20
Provident Fund 122.83 109.86
Superannuation Fund 0.58 1.25
Total 123.41 111.11
(ii) "The company has a defined gratuity plan. Under the plan every employee who has completed at least five year of service gets a gratuity
on departure at 15 days salary (last drawn salary) for each completed year of service.The Scheme is funded with Life Insurance Corporation
of India (LIC) in form of a qualifying insurance policy for future payment of gratuity to employees.
The following tables summarise the component of the net benefits expense recognised in the statement of profit and loss account and the
funded status and amounts recognized in the balance sheet for the respective plan."
Gratuity
a)Changes in present value of the defined benefit obligation are as follows:
Particulars March 31, 2021 March 31, 2020
Present value of the defined benefit obligation at the beginning of the year 214.95 119.19
Current service cost 55.04 41.23
Interest cost 15.17 11.89
Re-measurement (or Actuarial) (gain) / loss arising from:
- change in demographic assumptions (9.23) 2.68
- change in financial assumptions - 14.59
- experience variance 72.77 (8.16)
Benefits paid (50.17) (3.37)
Acquisition Adjustment 11.63 36.90
Present value of the defined benefit obligation at the end of the year 310.16 214.95

234. 234
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
b)Changes in fair value of plan assets are as follows: Rs in Lacs
Particulars March 31, 2021 March 31, 2020
Fair value of plan assets at the beginning of the year 52.54 31.71
Investment income 3.52 2.42
Contributions by employer - -
Benefits paid (3.05) -
Return on plan assets , excluding amount recognised in net interest expense 0.97 18.41
Fair value of plan assets at the end of the year 53.98 52.54
c) Net asset/(liability) recognised in the balance sheet Rs in Lacs
Contribution to March 31, 2021 March 31, 2020
Present value of the defined benefit obligation at the end of the year 310.16 214.95
Fair value of plan assets at the end of the year 53.98 52.54
Amount recognised in the balance sheet (256.18) (162.41)
Net (liability)/asset - Current - (162.41)
Net (liability)/asset - Non-current (256.18) -
d) Expense recognised in the statement of profit and loss for the year Rs in Lacs
Particulars March 31, 2021 March 31, 2020
Current service cost 55.04 41.23
Interest cost on benefit obligation 11.65 9.47
Total Expense included in employee benefits expense 66.69 50.70
Expenses Capitalised during the year 13.84 7.44

235. 235
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Net Expense included in employee benefits expense 52.85 43.26
e) Recognised in the other comprehensive income for the year Rs in Lacs
Particulars March 31, 2021 March 31, 2020
Actuarial (gain)/losses arising from
- change in demographic assumptions (9.23) 2.68
- change in financial assumptions - 14.59
- experience variance 72.77 (8.16)
Return on plan assets, excluding amount recognised in net interest expense (0.97) (18.41)
Recognised in comprehensive income 62.57 (9.30)
f) Maturity profile of Defined Benefit Obligation Rs in Lacs
Particulars March 31, 2021 March 31, 2020
Weighted average duration (based on discounted cashflows) 8 years 9 years
g) Quantitative sensitivity analysis for significant assumption is as below
Sensitivity Analysis Method
The sensitivity analysis below have been determined based on reasonably possible changes of the assumptions occurring at the end of the
reporting period, while parent all other assumptions constant.
Increase/(decrease) on present value of defined benefits obligation at the end of the year
Particulars March 31, 2021 March 31, 2020
Assumptions Discount rate
Sensitivity level 1% Increase 1% Decrease 1% Increase 1% Decrease
Impact on defined benefit obligations Rs in Lacs Rs in Lacs Rs in Lacs Rs in Lacs
(22.72) 25.81 (17.45) 20.17
Particulars March 31, 2021 March 31, 2020

236. 236
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Assumptions Salary Growth rate
Sensitivity level 1% Increase 1% Decrease 1% Increase 1% Decrease
Impact on defined benefit obligations Rs in Lacs Rs in Lacs Rs in Lacs Rs in Lacs
25.23 (22.66) 19.71 (17.41)
Particulars March 31, 2021 March 31, 2020
Assumptions Attrition rate
Sensitivity level 0.5% Increase 0.5% Decrease 0.5% Increase 0.5% Decrease
Impact on defined benefit obligations Rs in Lacs Rs in Lacs Rs in Lacs Rs in Lacs
(12.14) 17.07 (7.86) 10.23
Particulars March 31, 2021 March 31, 2020
Assumptions Mortality rate
Sensitivity level 0.1% Increase 0.1% Decrease 0.1% Increase 0.1% Decrease
Impact on defined benefit obligations Rs in Lacs Rs in Lacs Rs in Lacs Rs in Lacs
(0.04) 0.04 (0.04) 0.04
h)The major categories of plan assets as a percentage of the fair value of total plan assets are
as follows:
Particulars
March 31,
2021
March 31,
2020
Investments with insurer * 1.00 1.00
The company expects to contribute Rs. 311.83 lacs to gratuity fund in the next year. ( Previous year Rs. 212.30 lacs)
* As the gratuity fund is managed by insurance Company, details of fund invested by insurer are not available with Company.
i)The principle assumptions used in determining gratuity obligations are
as follows:
Rs in Lacs
Particulars March 31, 2021 March 31, 2020

237. 237
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Discount rate 6.70% 6.70%
Rate of escalation in salary (per annum) 8.00% 8.00%
Mortality
Indian assured mortality
table
2012-14
Indian assured mortality
table
2012-14
Attrition rate 9.50% 6.71%
The estimates of future salary increases, considered in actuarial valuation, take account of inflation, seniority, promotion and other relevant
factors, such as supply and demand in the employment market.
The overall expected rate of return on assets is determined based on the market prices prevailing on that date, applicable to the period over
which the obligation is to be settled. There has been significant change in expected rate of return on assets due to change in the market
scenario.
j) The expected cash flows of defined benefit Obligation over future periods (Valued on
Undiscounted Basis)
Rs in Lacs
Particulars
March 31,
2021
March 31,
2020
Within the next 12 months (next annual reporting period) 24.81 27.07
Between 2 and 5 years 135.29 77.26
Between 5 and 10 years 131.54 75.78
Beyond 10 years 286.84 258.23
Total Expected Payments 578.48 438.34
Asset liability matching strategies
The Company has purchased insurance policy, which is basically a year-on-year cash accumulation plan in which the interest rate is declared
on yearly basis and is guaranteed for a period of one year. The insurance Company, as part of the policy rules, makes payment of all gratuity
outgoes happening during the year (subject to sufficiency of funds under the policy).The policy, thus, mitigates the liquidity risk.
However, being a cash accumulation plan, the duration of assets is shorter compared to the duration of liabilities. Thus, the Company is
exposed to movement in interest rate(in particular, the significant fall in interest rates, which should result in a increase in liability without
corresponding increase in the asset).

238. 238
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[612800] Notes - Borrowing costs
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of borrowing costs [TextBlock]
Whether any borrowing costs has been capitalised during the year No No
Borrowing costs [Abstract]
Borrowing costs capitalised 0 0
Total borrowing costs incurred 0 0
Interest costs [Abstract]
Interest costs capitalised 0 0
Interest expense 0 0
Total interest costs incurred 0 0
Capitalisation rate of borrowing costs eligible for capitalisation 0.00% 0.00%
[700100] Notes - Key managerial personnels and directors remuneration and other information
Disclosure of key managerial personnels and directors and remuneration to key managerial personnels and directors [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Key managerial personnels and directors [Axis] 1 2 3 4
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
Disclosure of key managerial personnels and directors and
remuneration to key managerial personnels and directors
[Abstract]
Disclosure of key managerial personnels and directors
and remuneration to key managerial personnels and
directors [LineItems]
Name of key managerial personnel or director Yogesh Dalal
C H I T R A
JATINDER
BHATNAGAR
P I Y U S H
BABULAL
GANDHI
U N M E S H
MADHUSUDAN
ABHYANKAR
Director identification number of key managerial
personnel or director
07146185 03040812
Permanent account number of key managerial
personnel or director
AHBPD3697E AAGPB7923H ADNPG7067M AAHPA8692F
Date of birth of key managerial personnel or
director
22/03/1978 29/07/1956 03/10/1967 19/07/1959
Designation of key managerial personnel or director Company Secretary Director CFO Director
Qualification of key managerial personnel or
director
LL.B. ,CS, MBA,
ICSA-UK
MBBS & MD B.Com & CA B.Sc, Master(F.G.)
Shares held by key managerial personnel or director [shares] 0 [shares] 0 [shares] 0 [shares] 0
Key managerial personnel or director remuneration
[Abstract]
Gross salary to key managerial personnel or
director [Abstract]
Salary key managerial personnel or director 0
Perquisites key managerial personnel or
director
0
Gross salary to key managerial personnel or
director
0 0 0 0
Sitting fees key managerial personnel or
director
0
Total key managerial personnel or director
remuneration
0 0 0 0

239. 239
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of key managerial personnels and directors and remuneration to key managerial personnels and directors [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Key managerial personnels and directors [Axis] 5 6
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
Disclosure of key managerial personnels and directors and remuneration to key
managerial personnels and directors [Abstract]
Disclosure of key managerial personnels and directors and remuneration to key
managerial personnels and directors [LineItems]
Name of key managerial personnel or director
V I K R A M
RUPCHAND
JAISINGHANI
K O M A L
SHAIVAL
MAJMUDAR
Director identification number of key managerial personnel or director 00286606 06956344
Date of birth of key managerial personnel or director 14/08/1962 14/10/1987
Designation of key managerial personnel or director Director Director
Qualification of key managerial personnel or director B.Tech, MBA
Chartered
Accountant
Shares held by key managerial personnel or director [shares] 0 [shares] 0
Key managerial personnel or director remuneration [Abstract]
Gross salary to key managerial personnel or director [Abstract]
Gross salary to key managerial personnel or director 0 0
Total key managerial personnel or director remuneration 0 0
[612200] Notes - Leases
Disclosure of finance lease and operating lease by lessee [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Maturity [Axis] Not later than one year [Member]
Later than one year and not later than
five years [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of finance lease and operating lease by
lessee [Abstract]
Disclosure of finance lease and operating lease
by lessee [Line items]
Minimum finance lease payments payable 4,741.04 3,896.12 18,783.5 15,554.57
Disclosure of finance lease and operating lease by lessee [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Maturity [Axis] Later than five years [Member]
31/03/2021 31/03/2020
Disclosure of finance lease and operating lease by lessee [Abstract]
Disclosure of finance lease and operating lease by lessee [Line items]
Minimum finance lease payments payable 32,119.8 27,805.32
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of leases [TextBlock]
Whether company has entered into any lease agreement Yes Yes
Disclosure of finance lease and operating lease by lessee [TextBlock]
Total contingent rents recognised as expense 0 0
Minimum operating lease payments recognised as expense 35,983.47 30,279.49
Total lease and sublease payments recognised as expense 35,983.47 30,279.49
Disclosure of finance lease and operating lease by lessor [TextBlock]
Total contingent rents recognised as income 0 0
Whether any operating lease has been converted to financial lease or
vice-versa
No No

240. 240
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[612300] Notes - Transactions involving legal form of lease
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of arrangements involving legal form of lease [TextBlock]
Whether there are any arrangements involving legal form of lease No No
[612900] Notes - Insurance contracts
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of insurance contracts [TextBlock]
Whether there are any insurance contracts as per Ind AS 104 No No
Disclosure of amounts arising from insurance contracts [TextBlock]
Deferred acquisition costs arising from insurance contracts 0 0
Total liabilities under insurance contracts and reinsurance
contracts issued
0 0
Total increase (decrease) in liabilities under insurance
contracts and reinsurance contracts issued
0 0
Liabilities under insurance contracts and reinsurance contracts
issued at end of period
0 0
Total increase (decrease) in deferred acquisition costs arising
from insurance contracts
0 0
Deferred acquisition costs arising from insurance contracts at end
of period
0 0
Total increase (decrease) in reinsurance assets 0 0
Reinsurance assets at end of period 0 0
[613100] Notes - Effects of changes in foreign exchange rates
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of effect of changes in foreign exchange rates [TextBlock]
Whether there is any change in functional currency during the year No No
Description of presentation currency INR
[500100] Notes - Subclassification and notes on income and expenses
Miscellaneous other operating revenues [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Miscellaneous other operating revenues [Axis] 1
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of other operating revenues [Abstract]
Other operating revenues [Abstract]
Miscellaneous other operating revenues 12.66 6,794.45
Miscellaneous other operating revenues [Abstract]
Miscellaneous other operating revenues [LineItems]
Description of miscellaneous other operating revenues
Government grant
in the nature of
export benefit
Government grant in
the nature of export
benefit
Miscellaneous other operating revenues 12.66 6,794.45

241. 241
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Subclassification and notes on income and expense explanatory [TextBlock]
Disclosure of revenue from operations [Abstract]
Disclosure of revenue from operations for other than finance company
[Abstract]
Revenue from sale of products 0 0
Revenue from sale of services (A) 65,535.87
67,025.22
Other operating revenues 12.66 6,794.45
Other operating revenues 12.66 6,794.45
Total revenue from operations other than finance company 65,548.53 73,819.67
Disclosure of revenue from operations for finance company [Abstract]
Total revenue from operations finance company 0 0
Total revenue from operations 65,548.53 73,819.67
Disclosure of other operating revenues [Abstract]
Other operating revenues [Abstract]
Miscellaneous other operating revenues (B) 12.66
6,794.45
Total other operating revenues 12.66 6,794.45
Total other operating revenues 12.66 6,794.45
Miscellaneous other operating revenues [Abstract]
Miscellaneous other operating revenues (B) 12.66
6,794.45
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on current investments [Abstract]
Interest on fixed deposits, current investments 6.95 11.59
Interest from customers on amounts overdue, current investments 5,384.33 6,685.84
Total interest income on current investments 5,391.28 6,697.43
Interest income on non-current investments [Abstract]
Total interest income on non-current investments 0 0
Total interest income 5,391.28 6,697.43
Dividend income [Abstract]
Dividend income current investments [Abstract]
Total dividend income current investments 0 0
Dividend income non-current investments [Abstract]
Total dividend income non-current investments 0 0
Total dividend income 0 0
Net gain/loss on sale of investments [Abstract]
Net gain/loss on sale of current investments 0 48.74
Net gain/loss on sale of non-current investments (C) 9,205.67
0
Total net gain/loss on sale of investments 9,205.67 48.74
Rental income on investment property [Abstract]
Total rental income on investment property 0 0
Other non-operating income [Abstract]
Net gain (loss) on foreign currency fluctuations treated as other
income [Abstract]
Total net gain/loss on foreign currency fluctuations treated as
other income
0 0
Surplus on disposal, discard, demolishment and destruction of
depreciable property, plant and equipment
0 26.2
Income government grants subsidies 35.27 35.27
Liabilities written off 39.32 3.92
Miscellaneous other non-operating income (D) 589.94
572.36
Total other non-operating income 664.53 637.75
Total other income 15,261.48 7,383.92
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense non-current loans [Abstract]
Total interest expense non-current loans 0 0
Interest expense current loans [Abstract]
Total interest expense current loans 0 0
Interest expense borrowings 974.88
(E) 4,531.71
Interest lease financing 2,619.54
(F) 1,200.79

242. 242
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Other interest charges 61.19
(G) 103.8
Total interest expense 3,655.61 5,836.3
Other borrowing costs 21.28 1.49
Total finance costs 3,676.89 5,837.79
Employee benefit expense [Abstract]
Salaries and wages 2,871.6 2,155.08
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Total remuneration to directors 0 0
Remuneration to manager [Abstract]
Total remuneration to manager 0 0
Total managerial remuneration 0 0
Contribution to provident and other funds [Abstract]
Contribution to provident and other funds for others 123.38 110.44
Total contribution to provident and other funds 123.38 110.44
Employee share based payment [Abstract]
Total employee share based payment 0 0
Gratuity 52.85 43.26
Staff welfare expense 102.44 119.82
Total employee benefit expense 3,150.27 2,428.6
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 6,555.94 5,380.82
Amortisation expense 343.84 353.73
Total depreciation, depletion and amortisation expense 6,899.78 5,734.55
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 0 0
Power and fuel 910.95 534.18
Rent 71.64 2.18
Repairs to building 0 0
Repairs to machinery 447.57 484.11
Insurance 204.45 110.52
Rates and taxes excluding taxes on income [Abstract]
Other cess taxes 186.89 145.14
Total rates and taxes excluding taxes on income 186.89 145.14
Telephone postage 204.21 248.44
Travelling conveyance 146.72 233.85
Legal professional charges 552.68 607.18
Safety security expenses 5.14 6.34
Directors sitting fees 0.8 1.23
Advertising promotional expenses 546.9 559.91
Cost repairs maintenance other assets 186.1 344.2
Cost transportation [Abstract]
Total cost transportation 0 0
Cost water charges 226.87 82.95
Impairment loss on financial assets [Abstract]
Total impairment loss on financial assets 0 0
Impairment loss on non financial assets [Abstract]
Total impairment loss on non-financial assets 0 0
Net provisions charged [Abstract]
Total net provisions charged 0 0
Discount issue shares debentures written off [Abstract]
Total discount issue shares debentures written off 0 0
Loss on disposal of intangible Assets 0 0
Loss on disposal, discard, demolishment and destruction of
depreciable property plant and equipment
16.81 0
Contract cost [Abstract]
Site labour supervision cost contracts 6,203.03 5,941.16
Cost transportation assets contracts 9,493.74 8,877.01
Other claims contracts (H) 900
0
Overhead costs apportioned contracts [Abstract]
Total overhead costs apportioned contracts 0 0
Total contract cost 16,596.77 14,818.17
Payments to auditor [Abstract]
Payment for audit services 7.84 10.01
Payment for company law matters 7.56 5.39
Payment for other services (I) 3.55
0.8
Payment for reimbursement of expenses 0.23 0.48

243. 243
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total payments to auditor 19.18 16.68
Payments to cost auditor [Abstract]
Total payments to cost auditor 0 0
CSR expenditure (J) 152
69.2
Miscellaneous expenses (K) 32,885.09
33,241.31
Total other expenses (L) 53,360.77
51,505.59
Current tax [Abstract]
Current tax pertaining to current year 1,587.18 4,159.04
Total current tax 1,587.18 4,159.04

244. 244
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Footnotes
(A)
Contract Price 62475.93 66998.71
Adjustment for:
Change in value of Contract assets (Refer Note 7) 2513.03 944.72
Change in value of Contract liabilities 36.33 -29.62
Refund Liability 510.58 -888.59
Revenue from Contract with Customers 65535.87 67025.22
(B)
Government grant in the nature of export benefit
(C) Gain on disposal of associate
(D)
Scrap sale 0.03
Net gain on financial instruments designated at fair value through profit and loss 563.46
Miscellaneous income 26.45
Total 589.94
(E) Inter corporate deposit
(F) Interest expense on lease liabilities
(G) Bank and other finance charges
(H) Customer Claims (incl. expected credit loss)
(I)
In other capacity
Certification Fees 1.05 0.80
Other Services 2.50 -
(J) The company has paid Rs. 152.00 lacs ( previous year Rs. 58.20 lacs) towards corporate social responsibility to Adani
Foundation.
(K)
Bad debts written off - 9.83
Allowance for doubtful debts 217.86

245. 245
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Miscellaneous expenses 359.75 319.71
Railway operating expenses 32,219.18 32,877.34
Electric Power Expenses - 0.06
Office expenses 87.67 34.37
Loss on foreign exchange variation (net) 0.63 -
32,885.09 33,241.31
(L)
31-Mar-21 31-Mar-20
Operating expenses 50,401.34 48,796.75
Foreign Exchange Loss (net) 0.63 -
Other expenses 2,958.80 2,708.84
53,360.77 51,505.59
[613200] Notes - Cash flow statement
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of cash flow statement [TextBlock]
Cash and cash equivalents cash flow statement (A) 450.28
1,016.39 1,281.43
Cash and cash equivalents 450.28 1,016.39
Income taxes paid (refund), classified as operating activities 2,205.12 2,077.12
Total income taxes paid (refund) 2,205.12 2,077.12
Footnotes
(A)
In current accounts 450.28 1,016.39
Cash and cash equivalents at end of the year 450.28 1,016.39

246. 246
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[500200] Notes - Additional information statement of profit and loss
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Additional information on profit and loss account explanatory [TextBlock]
Net write-downs (reversals of write-downs) of inventories 0 0
Net write-downs (reversals of write-downs) of property, plant and
equipment
0 0
Net impairment loss (reversal of impairment loss) recognised
in profit or loss, trade receivables
0 0
Net gains (losses) on disposals of non-current assets 0 0
Net gains (losses) on disposals of property, plant and equipment 0 0
Net gains (losses) on disposals of investment properties 0 0
Net gains (losses) on disposals of investments 0 0
Net gains (losses) on litigation settlements 0 0
Net gains (losses) on change in fair value of derivatives 0 0
Total share of other comprehensive income of associates and
joint ventures accounted for using equity method, net of tax
0 0
Total share of other comprehensive income of associates and
joint ventures accounted for using equity method, before tax
0 0
Total aggregated income tax relating to share of other
comprehensive income of associates and joint ventures
accounted for using equity method
0 0
Aggregated income tax relating to components of other
comprehensive income that will not be reclassified to
profit or loss
-1,595.44 2.34
Aggregated income tax relating to components of other
comprehensive income that will be reclassified to profit or
loss
0 0
Total aggregated income tax relating to components of other
comprehensive income
-1,595.44 2.34
Total changes in inventories of finished goods, work-in-progress and
stock-in-trade
0 0
Total exceptional items 0 0
Total revenue arising from exchanges of goods or services 0 0
Total domestic turnover goods, gross 0 0
Total export turnover goods, gross 0 0
Total revenue from sale of products 0 0
Domestic revenue services (A) 65,535.87
67,025.22
Total revenue from sale of services (B) 65,535.87
67,025.22
Gross value of transaction with related parties 9,10,130.9 5,07,527.62
Bad debts of related parties 0 0

247. 247
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Footnotes
(A) Income from logistics services
(B)
Contract Price 62475.93 66998.71
Adjustment for:
Change in value of Contract assets (Refer Note 7) 2513.03 944.72
Change in value of Contract liabilities 36.33 -29.62
Refund Liability 510.58 -888.59
Revenue from Contract with Customers 65535.87 67025.22
[611200] Notes - Fair value measurement
Disclosure of fair value measurement of assets [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Measurement [Axis] At fair value [Member]
Classes of assets [Axis] Other assets [Member]
Levels of fair value hierarchy [Axis] Level 2 of fair value hierarchy [Member]
Level 3 of fair
value hierarchy
[Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
Disclosure of fair value measurement of assets
[Abstract]
Disclosure of fair value measurement of assets
[Line items]
Assets 7,159.42 6,134.29 420.53 27.54
Description of valuation techniques used in
fair value measurement, assets
Reconciliation of changes in fair value
measurement, assets [Abstract]
Changes in fair value measurement, assets
[Abstract]
Purchases, fair value measurement, assets 1,025.13 6,134.29
Sales, fair value measurement, assets 0 420.53 519
Total increase (decrease) in fair value
measurement, assets
1,025.13 5,713.76 -519
Assets at end of period 7,159.42 6,134.29 420.53 27.54
Description of line items in profit or loss
where gains (losses) are recognised, fair
value measurement, assets
Description of line items in other
comprehensive income where gains (losses) are
recognised, fair value measurement, assets

248. 248
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of fair value measurement of assets [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Measurement [Axis] At fair value [Member]
Recurring fair value measurement
[Member]
Classes of assets [Axis] Other assets [Member] Other assets 1 [Member]
Levels of fair value hierarchy [Axis]
Level 3 of fair value hierarchy
[Member]
Level 2 of fair value hierarchy
[Member]
01/04/2019
to
31/03/2020
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of fair value measurement of assets
[Abstract]
Disclosure of fair value measurement of assets
[Line items]
Assets 546.54 546.54 0 0
Description of valuation techniques used in
fair value measurement, assets
Market Approach Market Approach
Reconciliation of changes in fair value
measurement, assets [Abstract]
Changes in fair value measurement, assets
[Abstract]
Sales, fair value measurement, assets 0 0 420.53
Total increase (decrease) in fair value
measurement, assets
0 0 -420.53
Assets at end of period 546.54 546.54 0 0
Description of line items in profit or loss
where gains (losses) are recognised, fair
value measurement, assets
- -
Description of line items in other
comprehensive income where gains (losses) are
recognised, fair value measurement, assets
- -
Disclosure of fair value measurement of assets [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Measurement [Axis] Recurring fair value measurement [Member]
Classes of assets [Axis] Other assets 1 [Member]
Levels of fair value hierarchy [Axis]
Level 2 of fair
value hierarchy
[Member]
Level 3 of fair value hierarchy [Member]
31/03/2019
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of fair value measurement of assets
[Abstract]
Disclosure of fair value measurement of assets
[Line items]
Assets 420.53 27.54 546.54 546.54
Description of valuation techniques used in
fair value measurement, assets
DCF Method DCF Method
Reconciliation of changes in fair value
measurement, assets [Abstract]
Changes in fair value measurement, assets
[Abstract]
Sales, fair value measurement, assets 519 0
Total increase (decrease) in fair value
measurement, assets
-519 0
Assets at end of period 420.53 27.54 546.54 546.54
Description of line items in profit or loss
where gains (losses) are recognised, fair
value measurement, assets
- -
Description of line items in other
comprehensive income where gains (losses) are
recognised, fair value measurement, assets
- -

249. 249
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of fair value measurement of assets [Table] ..(4)
Unless otherwise specified, all monetary values are in Lakhs of INR
Measurement [Axis] Recurring fair value measurement [Member]
Classes of assets [Axis] Other assets 2 [Member]
Levels of fair value hierarchy [Axis] Level 2 of fair value hierarchy [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
31/03/2019
Disclosure of fair value measurement of assets [Abstract]
Disclosure of fair value measurement of assets [Line items]
Assets 7,159.42 6,134.29 0
Description of valuation techniques used in fair value
measurement, assets
Income Approach Income Approach
Reconciliation of changes in fair value measurement, assets
[Abstract]
Changes in fair value measurement, assets [Abstract]
Purchases, fair value measurement, assets 1,025.13 6,134.29
Total increase (decrease) in fair value measurement, assets 1,025.13 6,134.29
Assets at end of period 7,159.42 6,134.29 0
Description of line items in profit or loss where gains
(losses) are recognised, fair value measurement, assets
- -
Description of line items in other comprehensive income
where gains (losses) are recognised, fair value
measurement, assets
- -
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of fair value measurement [TextBlock]
Textual information (70)
[See below]
Disclosure of fair value measurement of assets [TextBlock]
Whether assets have been measured at fair value Yes Yes
Disclosure of fair value measurement of liabilities [TextBlock]
Whether liabilities have been measured at fair value No No
Disclosure of fair value measurement of equity [TextBlock]
Whether equity have been measured at fair value No No

250. 250
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (70)
Disclosure of fair value measurement [Text Block]
28 Fair Value hierarchy :
a) Quantitative disclosures fair value measurement hierarchy
for financial assets and financial liabilities:
Rs. in Lacs
Particulars
As at March
31, 2021
Quoted
market
prices
(Level 1)
Significant
observable
inputs
(Level 2)
Significant
unobservable
inputs
(Level 3)
Total
Assets
Investment in unquoted Equity investments measured at
FVTOCI (refer note 4 )
- - 27.54 27.54
Investment in Compulsorily Convertible Preference shares
measured at FVTPL (refer note 4)
- 7,159.42 -
7,159.42
Total - 7,159.42 27.54
7,186.96
Rs. in
Lacs
Particulars
As at March
31, 2020
Quoted
market
prices
(Level 1)
Significant
observable
inputs
(Level 2)
Significant
unobservable
inputs
(Level 3)
Total
Assets
Investment in unquoted Equity investments measured at
FVTOCI (refer note 4 and note (1) below)
- - 546.54 546.54
Investment in Mutual fund (refer note 4) - 6,134.29 -
6,134.29

251. 251
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Total - 6,134.29 546.54
6,680.83
1) As at the year end, the Company has done fair valuation of Ambily Technologies Private Limited (ATPL) and fair value as per the
valuation report approximates the value recorded in the books and hence , the investment value as at the year-end represents the fair value.
b) Description of significant unobservable inputs to valuation:
The significant unobservable inputs used in the fair value measurement categorised within Level 3 of the fair value hierarchy together with a
quantitative sensitivity analysis as at March 31, 2021 and March 31, 2020 are as shown below:
Particulars
Valuation
technique
Significant
unobservable
inputs
Weighted
average
Sensitivity of the input to fair value
Unquoted equity shares of
Ambily Technologies
Private Limited
DCF
Method
Weighted
Average Cost of
Capital (WACC)
March
31,2021:14.40%
March 31,
2020:14.40%
1% increase would result in decrease in fair
value by Rs. 0.22 lacs as of March 31, 2021 (Rs.
113.90 lacs as of March 31, 2020)
[613300] Notes - Operating segments
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of entity's operating segments [TextBlock]
Textual information (71)
[See below]
Disclosure of reportable segments [TextBlock]
Textual information (72)
[See below]
Whether there are any reportable segments No No
Disclosure of major customers [TextBlock]
Whether there are any major customers No No
Textual information (71)
Disclosure of entity's operating segments [Text Block]
The chief operational decision maker monitors the operating results of its business segments separately for the purpose of
making decisions about resource allocation and performance assessment. Segment performance is evaluated based on
profit or loss and is measured consistently with profit or loss in the financial statements.
In accordance with the Ind-As 108 -" Operating segments" , the company has determined its business segment as logistics
services. Since there are no other business segments in which the company operates, there are no other reportable
segments. Therefore, the segment revenue, results, segment assets, segment liabilities, total cost incurred to acquire
segment assets, depreciation charge are all as is reflected in the financial statement.

252. 252
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (72)
Disclosure of reportable segments [Text Block]
34
Segment information
The chief operational decision maker monitors the operating results of its business segments separately for the
purpose of making decisions about resource allocation and performance assessment. Segment performance is
evaluated based on profit or loss and is measured consistently with profit or loss in the financial statements.
In accordance with the Ind-As 108 -" Operating segments" , the company has determined its business segment
as logistics services. Since there are no other business segments in which the company operates, there are no other
reportable segments. Therefore, the segment revenue, results, segment assets, segment liabilities, total cost incurred
to acquire segment assets, depreciation charge are all as is reflected in the financial statement.
[610700] Notes - Business combinations
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of business combinations [TextBlock]
Whether there is any business combination No No
Disclosure of reconciliation of changes in goodwill [TextBlock]
Whether there is any goodwill arising out of business combination No No
Disclosure of acquired receivables [TextBlock]
Whether there are any acquired receivables from business combination No No
Disclosure of contingent liabilities in business combination [TextBlock]
Whether there are any contingent liabilities in business combination No No
[611500] Notes - Interests in other entities
Disclosure of associates [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Associates [Axis] 1
01/04/2019
to
31/03/2020
Disclosure of associates [Abstract]
Disclosure of associates [Line items]
Name of associate entity Snowman Logistics Limited
Country of incorporation of associate INDIA
CIN of associate entity L15122MH1993PLC285633
Latest audited balance sheet date 31/03/2020
Whether associate has been considered in consolidation Yes
Proportion of ownership interest in associate 26.00%
Proportion of voting rights held in associate 26.00%
Amount of investment in associate 19,114.87
Number of shares held of associate [shares] 4,34,42,879
Latest audited balance sheet date 31/03/2020

253. 253
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Details of subsidiaries liquidated or sold during year [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries liquidated or sold during year [Axis] 1 2
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2019
to
31/03/2020
Details of subsidiaries liquidated or sold during year
[Abstract]
Details of subsidiaries liquidated or sold during year
[LineItems]
Name of subsidiary liquidated or sold during year
D H A M R A
INFRASTRUCTURE
PRIVATE LIMITED
ADANI TOTAL
PRIVATE LIMITED
DHAMRA LNG
TERMINAL PRIVATE
LIMITED
Country of incorporation or residence of subsidiary
liquidated or sold during year
INDIA INDIA INDIA
CIN of subsidiary company liquidated or sold during year U45400OR2007PTC015831 U11201GJ2016PTC091695 U11200GJ2015PTC081996

254. 254
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of details of subsidiaries [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 1 2
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries
[Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
BLUE STAR REALTORS
PRIVATE LIMITED
BLUE STAR REALTORS
PRIVATE LIMITED
ADANI AGRI
LOGISTICS LIMITED
ADANI AGRI
LOGISTICS LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U45200MH1990PTC055968 U45200MH1990PTC055968 U63090GJ2005PLC045356 U63090GJ2005PLC045356
Section under which company
became subsidiary
Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed
balance sheet
Yes Yes Yes Yes
SRN of filing of balance sheet
by subsidiary
T34422063 R47649686 T35112275 R49138720
Whether financial year of
subsidiary
different from financial year of
holding company
No No No No
Financial year of subsidiary
[Abstract]
Start date of accounting
period of
subsidiary
01/04/2020 01/04/2019 01/04/2020 01/04/2019
End date of accounting
period of
subsidiary
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Percentage of shareholding in
subsidiary
100.00% 100.00% 100.00% 100.00%
Key information about
subsidiary [Abstract]
Reporting currency of
subsidiary
INR INR INR INR
Exchange rate as applicable
for subsidiary
1 1 1 1
Share capital of subsidiary 691.09 691.09 9,982.8 9,982.8
Reserves and surplus of
subsidiary
23,375.17 23,386.36 40,600.29 39,936.6
Total assets of subsidiary 24,073.81 24,082.72 75,228.86 88,314.9
Total liabilities of subsidiary
7.55 5.27 24,645.77 38,395.5
Investment of subsidiary 0 0 0 0
Turnover of subsidiary 8,002.16 10,544.56
Profit before tax of
subsidiary
-20.19 -276.77 -48.57 2,541.05
Provision for tax of
subsidiary
0 0 235.26 0
Profit after tax of subsidiary -20.19 -276.77 -283.82 2,306.02
Proposed dividend of
subsidiary
0 0 0 0
Comprehensive income of
subsidiary
-20.19 0 -276.31 0
Name of subsidiary
BLUE STAR REALTORS
PRIVATE LIMITED
BLUE STAR REALTORS
PRIVATE LIMITED
ADANI AGRI
LOGISTICS LIMITED
ADANI AGRI
LOGISTICS LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U45200MH1990PTC055968 U45200MH1990PTC055968 U63090GJ2005PLC045356 U63090GJ2005PLC045356

255. 255
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of details of subsidiaries [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 3 4
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
LOGISTICS (MP)
LIMITED
ADANI AGRI
LOGISTICS (MP)
LIMITED
ADANI AGRI
LOGISTICS (HARDA)
LIMITED
ADANI AGRI
LOGISTICS (HARDA)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U74120GJ2014PLC079278 U74120GJ2014PLC079278 U63023GJ2014PLC079601 U63023GJ2014PLC079601
Section under which company
became subsidiary
Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed
balance sheet
Yes Yes Yes Yes
SRN of filing of balance sheet
by subsidiary
T34212597 R46494670 T34216580 R46691242
Whether financial year of
subsidiary
different from financial year of
holding company
No No No No
Financial year of subsidiary
[Abstract]
Start date of accounting period
of
subsidiary
01/04/2020 01/04/2019 01/04/2020 01/04/2019
End date of accounting period
of
subsidiary
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Percentage of shareholding in
subsidiary
100.00% 100.00% 100.00% 100.00%
Key information about
subsidiary [Abstract]
Reporting currency of
subsidiary
INR INR INR INR
Exchange rate as applicable for
subsidiary
1 1 1 1
Share capital of subsidiary 100 100 100 100
Reserves and surplus of
subsidiary
-82.16 -65.31 53.73 39.08
Total assets of subsidiary 1,590.97 1,864.24 1,601.27 1,837.79
Total liabilities of subsidiary 1,573.13 1,829.55 1,447.55 1,698.71
Investment of subsidiary 0 0 0 0
Turnover of subsidiary 142.88 105.32 100.76 115.9
Profit before tax of subsidiary -16.63 -79.04 15.04 -4.03
Provision for tax of subsidiary 0.47 0 0.53 0
Profit after tax of subsidiary -17.1 -79.04 14.51 -4.03
Proposed dividend of
subsidiary
0 0 0 0
Comprehensive income of
subsidiary
-16.85 0 14.65 0
Name of subsidiary
ADANI AGRI
LOGISTICS (MP)
LIMITED
ADANI AGRI
LOGISTICS (MP)
LIMITED
ADANI AGRI
LOGISTICS (HARDA)
LIMITED
ADANI AGRI
LOGISTICS (HARDA)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U74120GJ2014PLC079278 U74120GJ2014PLC079278 U63023GJ2014PLC079601 U63023GJ2014PLC079601

256. 256
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of details of subsidiaries [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 5 6
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
L O G I S T I C S
(HOSHANGABAD)
LIMITED
ADANI AGRI
L O G I S T I C S
(HOSHANGABAD)
LIMITED
ADANI AGRI
LOGISTICS (SATNA)
LIMITED
ADANI AGRI
LOGISTICS (SATNA)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U63000GJ2014PLC079611 U63000GJ2014PLC079611 U63000GJ2014PLC079612 U63000GJ2014PLC079612
Section under which company
became subsidiary
Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed
balance sheet
Yes Yes Yes Yes
SRN of filing of balance sheet
by subsidiary
T34217547 R46691549 T34249227 R46694345
Whether financial year of
subsidiary
different from financial year of
holding company
No No No No
Financial year of subsidiary
[Abstract]
Start date of accounting period
of
subsidiary
01/04/2020 01/04/2019 01/04/2020 01/04/2019
End date of accounting period
of
subsidiary
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Percentage of shareholding in
subsidiary
100.00% 100.00% 100.00% 100.00%
Key information about
subsidiary [Abstract]
Reporting currency of
subsidiary
INR INR INR INR
Exchange rate as applicable for
subsidiary
1 1 1 1
Share capital of subsidiary 100 100 100 100
Reserves and surplus of
subsidiary
39.59 4.03 4.13 4.46
Total assets of subsidiary 1,575.33 1,806.1 1,529.51 1,769.3
Total liabilities of subsidiary 1,435.74 1,702.07 1,425.38 1,664.83
Investment of subsidiary 0 0 0 0
Turnover of subsidiary 130.34 70.54 102.42 111.5
Profit before tax of subsidiary 35.6 -57.21 -0.11 -8.08
Provision for tax of subsidiary 0.26 0 0.24 0
Profit after tax of subsidiary 35.34 -57.21 -0.35 -8.08
Proposed dividend of
subsidiary
0 0 0 0
Comprehensive income of
subsidiary
35.56 0 -0.33 0
Name of subsidiary
ADANI AGRI
L O G I S T I C S
(HOSHANGABAD)
LIMITED
ADANI AGRI
L O G I S T I C S
(HOSHANGABAD)
LIMITED
ADANI AGRI
LOGISTICS (SATNA)
LIMITED
ADANI AGRI
LOGISTICS (SATNA)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U63000GJ2014PLC079611 U63000GJ2014PLC079611 U63000GJ2014PLC079612 U63000GJ2014PLC079612

257. 257
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of details of subsidiaries [Table] ..(4)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 7 8
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
LOGISTICS (UJJAIN)
LIMITED
ADANI AGRI
LOGISTICS (UJJAIN)
LIMITED
ADANI AGRI
LOGISTICS (DEWAS)
LIMITED
ADANI AGRI
LOGISTICS (DEWAS)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U63000GJ2014PLC079619 U63000GJ2014PLC079619 U63090GJ2014PLC079629 U63090GJ2014PLC079629
Section under which company
became subsidiary
Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed
balance sheet
Yes Yes Yes Yes
SRN of filing of balance sheet
by subsidiary
T34248690 R46694550 T34248831 R46505590
Whether financial year of
subsidiary
different from financial year of
holding company
No No No No
Financial year of subsidiary
[Abstract]
Start date of accounting period
of
subsidiary
01/04/2020 01/04/2019 01/04/2020 01/04/2019
End date of accounting period
of
subsidiary
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Percentage of shareholding in
subsidiary
100.00% 100.00% 100.00% 100.00%
Key information about
subsidiary [Abstract]
Reporting currency of
subsidiary
INR INR INR INR
Exchange rate as applicable for
subsidiary
1 1 1 1
Share capital of subsidiary 100 100 100 100
Reserves and surplus of
subsidiary
302.01 278.65 211.34 160.03
Total assets of subsidiary 1,255.37 1,510.87 1,407.52 1,638.7
Total liabilities of subsidiary 853.36 1,132.22 1,096.18 1,378.67
Investment of subsidiary 0 0 0 0
Turnover of subsidiary 136.42 120.11 145.35 98.84
Profit before tax of subsidiary 22.82 -29.62 51.17 -34.06
Provision for tax of subsidiary 0.36 0 0.17 0
Profit after tax of subsidiary 22.46 -29.62 51 -34.06
Proposed dividend of
subsidiary
0 0 0 0
Comprehensive income of
subsidiary
23.36 0 51.31 0
Name of subsidiary
ADANI AGRI
LOGISTICS (UJJAIN)
LIMITED
ADANI AGRI
LOGISTICS (UJJAIN)
LIMITED
ADANI AGRI
LOGISTICS (DEWAS)
LIMITED
ADANI AGRI
LOGISTICS (DEWAS)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U63000GJ2014PLC079619 U63000GJ2014PLC079619 U63090GJ2014PLC079629 U63090GJ2014PLC079629

258. 258
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of details of subsidiaries [Table] ..(5)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 9 10
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
LOGISTICS (KATIHAR)
LIMITED
ADANI AGRI
LOGISTICS (KATIHAR)
LIMITED
ADANI AGRI
L O G I S T I C S
(KOTKAPURA)
LIMITED
ADANI AGRI
L O G I S T I C S
(KOTKAPURA)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U63090GJ2016PLC086566 U63090GJ2016PLC086566 U63090GJ2016PLC086571 U63090GJ2016PLC086571
Section under which company
became subsidiary
Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed
balance sheet
Yes Yes Yes Yes
SRN of filing of balance sheet
by subsidiary
T34247346 R46692539 T33647009 R46693479
Whether financial year of
subsidiary
different from financial year of
holding company
No No No No
Financial year of subsidiary
[Abstract]
Start date of accounting period
of
subsidiary
01/04/2020 01/04/2019 01/04/2020 01/04/2019
End date of accounting period
of
subsidiary
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Percentage of shareholding in
subsidiary
100.00% 100.00% 100.00% 100.00%
Key information about
subsidiary [Abstract]
Reporting currency of
subsidiary
INR INR INR INR
Exchange rate as applicable for
subsidiary
1 1 1 1
Share capital of subsidiary 100 100 100 100
Reserves and surplus of
subsidiary
-473 1,275.85 249.09 213.09
Total assets of subsidiary 6,020.57 3,795.43 2,285.27 2,540.43
Total liabilities of subsidiary 6,393.43 2,419.58 1,936.18 2,227.34
Investment of subsidiary 0 0 0 0
Turnover of subsidiary 1,754.65 1,361.13 75.12 56
Profit before tax of subsidiary -296.31 -130.28 38.81 -14.54
Provision for tax of subsidiary 4.7 0 3.33 0
Profit after tax of subsidiary -301.01 -130.28 35.48 -14.54
Proposed dividend of
subsidiary
0 0 0 0
Comprehensive income of
subsidiary
-301.01 0 35.79 0
Name of subsidiary
ADANI AGRI
LOGISTICS (KATIHAR)
LIMITED
ADANI AGRI
LOGISTICS (KATIHAR)
LIMITED
ADANI AGRI
L O G I S T I C S
(KOTKAPURA)
LIMITED
ADANI AGRI
L O G I S T I C S
(KOTKAPURA)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U63090GJ2016PLC086566 U63090GJ2016PLC086566 U63090GJ2016PLC086571 U63090GJ2016PLC086571

259. 259
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of details of subsidiaries [Table] ..(6)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 11 12
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
LOGISTICS (KANNAUJ)
LIMITED
ADANI AGRI
LOGISTICS (KANNAUJ)
LIMITED
ADANI AGRI
LOGISTICS (PANIPAT)
LIMITED
ADANI AGRI
LOGISTICS (PANIPAT)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U63030GJ2017PLC095059 U63030GJ2017PLC095059 U63030GJ2017PLC095073 U63030GJ2017PLC095073
Section under which company
became subsidiary
Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed
balance sheet
Yes Yes Yes Yes
SRN of filing of balance sheet
by subsidiary
T33644766 R46492690 T33644360 R46497020
Whether financial year of
subsidiary
different from financial year of
holding company
No No No No
Financial year of subsidiary
[Abstract]
Start date of accounting period
of
subsidiary
01/04/2020 01/04/2019 01/04/2020 01/04/2019
End date of accounting period
of
subsidiary
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Percentage of shareholding in
subsidiary
100.00% 100.00% 100.00% 100.00%
Key information about
subsidiary [Abstract]
Reporting currency of
subsidiary
INR INR INR INR
Exchange rate as applicable for
subsidiary
1 1 1 1
Share capital of subsidiary 100 100 100 100
Reserves and surplus of
subsidiary
3,570 3,489.62 -148 4,975.9
Total assets of subsidiary 4,911.74 3,631.74 6,783.24 5,104.26
Total liabilities of subsidiary 1,241.46 42.12 6,831.54 28.36
Investment of subsidiary 0 0 0 0
Profit before tax of subsidiary 4.43 -0.94 -63.76 -0.99
Provision for tax of subsidiary 5.09 0 0 0
Profit after tax of subsidiary -0.66 -1.01 -63.76 -1.01
Proposed dividend of
subsidiary
0 0 0 0
Comprehensive income of
subsidiary
-0.66 0 -63.76 0
Name of subsidiary
ADANI AGRI
LOGISTICS (KANNAUJ)
LIMITED
ADANI AGRI
LOGISTICS (KANNAUJ)
LIMITED
ADANI AGRI
LOGISTICS (PANIPAT)
LIMITED
ADANI AGRI
LOGISTICS (PANIPAT)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U63030GJ2017PLC095059 U63030GJ2017PLC095059 U63030GJ2017PLC095073 U63030GJ2017PLC095073

260. 260
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of details of subsidiaries [Table] ..(7)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 13 14
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
LOGISTICS (MOGA)
LIMITED
ADANI AGRI
LOGISTICS (MOGA)
LIMITED
ADANI AGRI
LOGISTICS (MANSA)
LIMITED
ADANI AGRI
LOGISTICS (MANSA)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U63030GJ2017PLC095190 U63030GJ2017PLC095190 U63030GJ2017PLC095203 U63030GJ2017PLC095203
Section under which company
became subsidiary
Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed
balance sheet
Yes Yes Yes Yes
SRN of filing of balance sheet
by subsidiary
T34427864 R46859336 T34248955 R46857959
Whether financial year of
subsidiary
different from financial year of
holding company
No No No No
Financial year of subsidiary
[Abstract]
Start date of accounting period
of
subsidiary
01/04/2020 01/04/2019 01/04/2020 01/04/2019
End date of accounting period
of
subsidiary
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Percentage of shareholding in
subsidiary
100.00% 100.00% 100.00% 100.00%
Key information about
subsidiary [Abstract]
Reporting currency of
subsidiary
INR INR INR INR
Exchange rate as applicable for
subsidiary
1 1 1 1
Share capital of subsidiary 100 100 100 100
Reserves and surplus of
subsidiary
566.28 864.2 285.69 581.19
Total assets of subsidiary 715.85 1,017.11 386.4 682.43
Total liabilities of subsidiary 49.57 52.91 0.71 1.24
Investment of subsidiary 0 0 0 0
Profit before tax of subsidiary -3.93 -9.12 -1.82 0
Provision for tax of subsidiary 4.18 0 2.61 0
Profit after tax of subsidiary -8.11 -9.13 -4.43 -1.14
Proposed dividend of
subsidiary
0 0 0 0
Comprehensive income of
subsidiary
-8.11 0 -4.43 0
Name of subsidiary
ADANI AGRI
LOGISTICS (MOGA)
LIMITED
ADANI AGRI
LOGISTICS (MOGA)
LIMITED
ADANI AGRI
LOGISTICS (MANSA)
LIMITED
ADANI AGRI
LOGISTICS (MANSA)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U63030GJ2017PLC095190 U63030GJ2017PLC095190 U63030GJ2017PLC095203 U63030GJ2017PLC095203

261. 261
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of details of subsidiaries [Table] ..(8)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 15 16
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
L O G I S T I C S
(BATHINDA) LIMITED
ADANI AGRI
L O G I S T I C S
(BATHINDA) LIMITED
ADANI AGRI
LOGISTICS (BARNALA)
LIMITED
ADANI AGRI
LOGISTICS (BARNALA)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U63030GJ2017PLC095224 U63030GJ2017PLC095224 U63090GJ2017PLC095187 U63090GJ2017PLC095187
Section under which company
became subsidiary
Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed
balance sheet
Yes Yes Yes Yes
SRN of filing of balance sheet
by subsidiary
T33967050 R46486585 T34340521 R46473054
Whether financial year of
subsidiary
different from financial year of
holding company
No No No No
Financial year of subsidiary
[Abstract]
Start date of accounting period
of
subsidiary
01/04/2020 01/04/2019 01/04/2020 01/04/2019
End date of accounting period
of
subsidiary
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Percentage of shareholding in
subsidiary
100.00% 100.00% 100.00% 100.00%
Key information about
subsidiary [Abstract]
Reporting currency of
subsidiary
INR INR INR INR
Exchange rate as applicable for
subsidiary
1 1 1 1
Share capital of subsidiary 100 100 100 100
Reserves and surplus of
subsidiary
-94.75 299.84 670.61 967.63
Total assets of subsidiary 5.95 406.03 771.32 1,068.48
Total liabilities of subsidiary 0.71 6.19 0.71 0.85
Investment of subsidiary 0 0 0 0
Profit before tax of subsidiary -103.49 4.99 -1.43 -7.86
Provision for tax of subsidiary 0.77 0 4.53 0
Profit after tax of subsidiary -104.26 1.81 -5.97 -7.87
Proposed dividend of
subsidiary
0 0 0 0
Comprehensive income of
subsidiary
-104.26 0 -5.97 0
Name of subsidiary
ADANI AGRI
L O G I S T I C S
(BATHINDA) LIMITED
ADANI AGRI
L O G I S T I C S
(BATHINDA) LIMITED
ADANI AGRI
LOGISTICS (BARNALA)
LIMITED
ADANI AGRI
LOGISTICS (BARNALA)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U63030GJ2017PLC095224 U63030GJ2017PLC095224 U63090GJ2017PLC095187 U63090GJ2017PLC095187

262. 262
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of details of subsidiaries [Table] ..(9)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 17 18
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
LOGISTICS (NAKODAR)
LIMITED
ADANI AGRI
LOGISTICS (NAKODAR)
LIMITED
ADANI AGRI
LOGISTICS (RAMAN)
LIMITED
ADANI AGRI
LOGISTICS (RAMAN)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U63030GJ2017PLC095202 U63030GJ2017PLC095202 U63030GJ2017PLC095188 U63030GJ2017PLC095188
Section under which company
became subsidiary
Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed
balance sheet
Yes Yes Yes Yes
SRN of filing of balance sheet
by subsidiary
T34422691 R46495503 T34429084 R46497582
Whether financial year of
subsidiary
different from financial year of
holding company
No No No No
Financial year of subsidiary
[Abstract]
Start date of accounting period
of
subsidiary
01/04/2020 01/04/2019 01/04/2020 01/04/2019
End date of accounting period
of
subsidiary
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Percentage of shareholding in
subsidiary
100.00% 100.00% 100.00% 100.00%
Key information about
subsidiary [Abstract]
Reporting currency of
subsidiary
INR INR INR INR
Exchange rate as applicable for
subsidiary
1 1 1 1
Share capital of subsidiary 100 100 100 100
Reserves and surplus of
subsidiary
522.67 821.99 416.16 725.71
Total assets of subsidiary 623.52 922.84 516.87 826.56
Total liabilities of subsidiary 0.85 0.85 0.71 0.85
Investment of subsidiary 0 0 0 0
Profit before tax of subsidiary -0.45 -5.5 -6.71 -3.07
Provision for tax of subsidiary 3.94 0 3.48 0
Profit after tax of subsidiary -4.4 -5.5 -10.2 -3.53
Proposed dividend of
subsidiary
0 0 0 0
Comprehensive income of
subsidiary
-4.4 0 -10.2 0
Name of subsidiary
ADANI AGRI
LOGISTICS (NAKODAR)
LIMITED
ADANI AGRI
LOGISTICS (NAKODAR)
LIMITED
ADANI AGRI
LOGISTICS (RAMAN)
LIMITED
ADANI AGRI
LOGISTICS (RAMAN)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U63030GJ2017PLC095202 U63030GJ2017PLC095202 U63030GJ2017PLC095188 U63030GJ2017PLC095188

263. 263
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of details of subsidiaries [Table] ..(10)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 19 20
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
LOGISTICS (DAHOD)
LIMITED
ADANI AGRI
LOGISTICS (DAHOD)
LIMITED
ADANI AGRI
LOGISTICS (BORIVALI)
LIMITED
ADANI AGRI
LOGISTICS (BORIVALI)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U74999GJ2018PLC103504 U74999GJ2018PLC103504 U63030GJ2018PLC103573 U63030GJ2018PLC103573
Section under which company
became subsidiary
Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed
balance sheet
Yes Yes Yes Yes
SRN of filing of balance sheet
by subsidiary
T34235986 R46490116 T33642489 R46488086
Whether financial year of
subsidiary
different from financial year of
holding company
No No No No
Financial year of subsidiary
[Abstract]
Start date of accounting period
of
subsidiary
01/04/2020 01/04/2019 01/04/2020 01/04/2019
End date of accounting period
of
subsidiary
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Percentage of shareholding in
subsidiary
100.00% 100.00% 100.00% 100.00%
Key information about
subsidiary [Abstract]
Reporting currency of
subsidiary
INR INR INR INR
Exchange rate as applicable for
subsidiary
1 1 1 1
Share capital of subsidiary 5 5 5 5
Reserves and surplus of
subsidiary
-7.4 32.86 -5.8 18.68
Total assets of subsidiary 0.4 39.04 0.39 24.36
Total liabilities of subsidiary 2.8 1.17 1.19 0.68
Investment of subsidiary 0 0 0 0
Profit before tax of subsidiary -271.84 -0.62 -16.5 -0.82
Provision for tax of subsidiary 0.37 0 0.28 0
Profit after tax of subsidiary -272.21 -0.62 -16.78 -0.82
Proposed dividend of
subsidiary
0 0 0 0
Comprehensive income of
subsidiary
-272.21 0 -16.78 0
Name of subsidiary
ADANI AGRI
LOGISTICS (DAHOD)
LIMITED
ADANI AGRI
LOGISTICS (DAHOD)
LIMITED
ADANI AGRI
LOGISTICS (BORIVALI)
LIMITED
ADANI AGRI
LOGISTICS (BORIVALI)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U74999GJ2018PLC103504 U74999GJ2018PLC103504 U63030GJ2018PLC103573 U63030GJ2018PLC103573

264. 264
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of details of subsidiaries [Table] ..(11)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 21 22
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
L O G I S T I C S
(DHAMORA) LIMITED
ADANI AGRI
L O G I S T I C S
(DHAMORA) LIMITED
ADANI AGRI
L O G I S T I C S
(SAMASTIPUR)
LIMITED
ADANI AGRI
L O G I S T I C S
(SAMASTIPUR)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U74999GJ2018PLC103574 U74999GJ2018PLC103574 U63090GJ2018PLC103908 U63090GJ2018PLC103908
Section under which company
became subsidiary
Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed
balance sheet
Yes Yes Yes Yes
SRN of filing of balance sheet
by subsidiary
T34226209 R46491841 T33869652 R46498838
Whether financial year of
subsidiary
different from financial year of
holding company
No No No No
Financial year of subsidiary
[Abstract]
Start date of accounting period
of
subsidiary
01/04/2020 01/04/2019 01/04/2020 01/04/2019
End date of accounting period
of
subsidiary
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Percentage of shareholding in
subsidiary
100.00% 100.00% 100.00% 100.00%
Key information about
subsidiary [Abstract]
Reporting currency of
subsidiary
INR INR INR INR
Exchange rate as applicable for
subsidiary
1 1 1 1
Share capital of subsidiary 5 5 5 5
Reserves and surplus of
subsidiary
561.75 18.73 -8 1,333.78
Total assets of subsidiary 589.61 24.42 2,078.48 1,339.93
Total liabilities of subsidiary 22.87 0.69 2,081.54 1.15
Investment of subsidiary 0 0 0 0
Turnover of subsidiary 364.15 0
Profit before tax of subsidiary -4.2 -0.77 -29.48 2.29
Provision for tax of subsidiary 0 0 0 0
Profit after tax of subsidiary -4.2 -0.77 -29.48 1.54
Proposed dividend of
subsidiary
0 0 0 0
Comprehensive income of
subsidiary
-4.2 0 -29.48 0
Name of subsidiary
ADANI AGRI
L O G I S T I C S
(DHAMORA) LIMITED
ADANI AGRI
L O G I S T I C S
(DHAMORA) LIMITED
ADANI AGRI
L O G I S T I C S
(SAMASTIPUR)
LIMITED
ADANI AGRI
L O G I S T I C S
(SAMASTIPUR)
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U74999GJ2018PLC103574 U74999GJ2018PLC103574 U63090GJ2018PLC103908 U63090GJ2018PLC103908

265. 265
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of details of subsidiaries [Table] ..(12)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 23 24
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
L O G I S T I C S
(DARBHANGA)
LIMITED
ADANI AGRI
L O G I S T I C S
(DARBHANGA)
LIMITED
DERMOT INFRACON
PRIVATE LIMITED
DERMOT INFRACON
PRIVATE LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U63090GJ2018PLC104685 U63090GJ2018PLC104685 U45500GJ2016PTC094337 U45500GJ2016PTC094337
Section under which company
became subsidiary
Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed
balance sheet
Yes Yes Yes Yes
SRN of filing of balance sheet
by subsidiary
T34248948 R46504502 T33863846 R47000963
Whether financial year of
subsidiary
different from financial year of
holding company
No No No No
Financial year of subsidiary
[Abstract]
Start date of accounting period
of
subsidiary
01/04/2020 01/04/2019 01/04/2020 01/04/2019
End date of accounting period
of
subsidiary
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Percentage of shareholding in
subsidiary
100.00% 100.00% 100.00% 100.00%
Key information about
subsidiary [Abstract]
Reporting currency of
subsidiary
INR INR INR INR
Exchange rate as applicable for
subsidiary
1 1 1 1
Share capital of subsidiary 5 5 1 1
Reserves and surplus of
subsidiary
-18 2,597.24 13,591.65 13,592.84
Total assets of subsidiary 2,996.57 2,602.81 13,596.18 13,595.71
Total liabilities of subsidiary 3,009.45 0.57 3.53 1.87
Investment of subsidiary 0 0 0 0
Profit before tax of subsidiary -44.97 -0.63 -18.19 -14.67
Provision for tax of subsidiary 0 0 0 0
Profit after tax of subsidiary -44.97 -0.63 -18.19 -14.67
Proposed dividend of
subsidiary
0 0 0 0
Comprehensive income of
subsidiary
-44.97 0 -18.19 0
Name of subsidiary
ADANI AGRI
L O G I S T I C S
(DARBHANGA)
LIMITED
ADANI AGRI
L O G I S T I C S
(DARBHANGA)
LIMITED
DERMOT INFRACON
PRIVATE LIMITED
DERMOT INFRACON
PRIVATE LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U63090GJ2018PLC104685 U63090GJ2018PLC104685 U45500GJ2016PTC094337 U45500GJ2016PTC094337

266. 266
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of details of subsidiaries [Table] ..(13)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 25 26
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries
[Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
(A) DHAMRA
INFRASTRUCTURE
PRIVATE LIMITED
D H A M R A
INFRASTRUCTURE
PRIVATE LIMITED
ADANI LOGISTICS
SERVICES PRIVATE
LIMITED
ADANI LOGISTICS
SERVICES PRIVATE
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U45400OR2007PTC015831 U45400OR2007PTC015831 U60210GJ2006PTC118174 U60210GJ2006PTC118174
Section under which company
became subsidiary
Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed
balance sheet
No Yes Yes Yes
SRN of filing of balance sheet
by subsidiary
R48632103 T34428334 R49083793
Reason if no filing has been
made by
subsidiary
Ceases to be subsidiary
during the year.
Whether financial year of
subsidiary
different from financial year of
holding company
No No No No
Financial year of subsidiary
[Abstract]
Start date of accounting
period of
subsidiary
01/04/2020 01/04/2019 01/04/2020 01/04/2019
End date of accounting period
of
subsidiary
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Percentage of shareholding in
subsidiary
0.00% 100.00% 98.29% 98.29%
Key information about
subsidiary [Abstract]
Reporting currency of
subsidiary
INR INR INR INR
Exchange rate as applicable
for subsidiary
1 1 1 1
Share capital of subsidiary 0 5,011 18,301.37 18,301.37
Reserves and surplus of
subsidiary
0 -2,033.88 12,012.07 6,610.19
Total assets of subsidiary 0 2,977.45 33,686.78 31,410.23
Total liabilities of subsidiary 0 0 3,373.34 6,498.67
Investment of subsidiary 0 0 0 0
Turnover of subsidiary 19,210.68 17,134.35
Profit before tax of subsidiary
0 -5.32 5,397.58 1,454.9
Provision for tax of
subsidiary
0 0 0 0
Profit after tax of subsidiary 0 -5.32 5,397.58 1,454.9
Proposed dividend of
subsidiary
0 0 0 0
Comprehensive income of
subsidiary
5,401.88 0
Name of subsidiary
(A) DHAMRA
INFRASTRUCTURE
PRIVATE LIMITED
D H A M R A
INFRASTRUCTURE
PRIVATE LIMITED
ADANI LOGISTICS
SERVICES PRIVATE
LIMITED
ADANI LOGISTICS
SERVICES PRIVATE
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U45400OR2007PTC015831 U45400OR2007PTC015831 U60210GJ2006PTC118174 U60210GJ2006PTC118174
Footnotes
(A) Ceases to be subsidiary during the year.

267. 267
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of details of subsidiaries [Table] ..(14)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 27 28
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI NOBLE
PRIVATE LIMITED
ADANI NOBLE
PRIVATE LIMITED
ADANI FORWARDING
AGENT PRIVATE
LIMITED
ADANI FORWARDING
AGENT PRIVATE
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U45201GJ2007PTC118540 U45201GJ2007PTC118540 U74999GJ2010PTC118103 U74999GJ2010PTC118103
Section under which company
became subsidiary
Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed
balance sheet
Yes Yes Yes Yes
SRN of filing of balance sheet
by subsidiary
T34388447 R47313754 T34402669 R47312376
Whether financial year of
subsidiary
different from financial year of
holding company
No No No No
Financial year of subsidiary
[Abstract]
Start date of accounting period
of
subsidiary
01/04/2020 01/04/2019 01/04/2020 01/04/2019
End date of accounting period
of
subsidiary
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Percentage of shareholding in
subsidiary
98.29% 98.29% 98.29% 98.29%
Key information about
subsidiary [Abstract]
Reporting currency of
subsidiary
INR INR INR INR
Exchange rate as applicable for
subsidiary
1 1 1 1
Share capital of subsidiary 5 5 5 5
Reserves and surplus of
subsidiary
1,910.89 -1,089.22 -4.84 -7
Total assets of subsidiary 1,921.77 2,077.42 0.58 0.2
Total liabilities of subsidiary 5.87 3,161.64 0.42 2.2
Investment of subsidiary 0 0 0 0
Turnover of subsidiary 63.07 180.6
Profit before tax of subsidiary -13.5 48.86 -0.84 -1.07
Provision for tax of subsidiary 0 0 0 0
Profit after tax of subsidiary -13.5 48.25 -0.84 -1.07
Proposed dividend of
subsidiary
0 0 0 0
Comprehensive income of
subsidiary
-13.5 0 -0.84 0
Name of subsidiary
ADANI NOBLE
PRIVATE LIMITED
ADANI NOBLE
PRIVATE LIMITED
ADANI FORWARDING
AGENT PRIVATE
LIMITED
ADANI FORWARDING
AGENT PRIVATE
LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U45201GJ2007PTC118540 U45201GJ2007PTC118540 U74999GJ2010PTC118103 U74999GJ2010PTC118103

268. 268
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of details of subsidiaries [Table] ..(15)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 29 30
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI CARGO
LOGISTICS PRIVATE
LIMITED
ADANI CARGO
LOGISTICS PRIVATE
LIMITED
ADANI LOGISTICS
INFRASTRUCTURE
PRIVATE LIMITED
ADANI LOGISTICS
INFRASTRUCTURE
PRIVATE LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U60300GJ2013PTC113349 U60300GJ2013PTC113349 U70102GJ2015PTC113459 U70102GJ2015PTC113459
Section under which company
became subsidiary
Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed
balance sheet
Yes Yes Yes Yes
SRN of filing of balance sheet
by subsidiary
T34423970 R47313010 T34415190 R47312939
Whether financial year of
subsidiary
different from financial year of
holding company
No No No No
Financial year of subsidiary
[Abstract]
Start date of accounting period
of
subsidiary
01/04/2020 01/04/2019 01/04/2020 01/04/2019
End date of accounting period
of
subsidiary
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Percentage of shareholding in
subsidiary
98.29% 98.29% 98.29% 98.29%
Key information about
subsidiary [Abstract]
Reporting currency of
subsidiary
INR INR INR INR
Exchange rate as applicable for
subsidiary
1 1 1 1
Share capital of subsidiary 96 96 96 96
Reserves and surplus of
subsidiary
20.32 -3.8 18.29 -4.99
Total assets of subsidiary 116.62 117.69 114.63 115.99
Total liabilities of subsidiary 0.3 25.49 0.35 24.98
Investment of subsidiary 0 0 0 0
Profit before tax of subsidiary -0.87 -1.03 -0.72 -1.39
Provision for tax of subsidiary 0 0 0 0
Profit after tax of subsidiary -0.87 -1.03 -0.72 -1.39
Proposed dividend of
subsidiary
0 0 0 0
Comprehensive income of
subsidiary
-0.87 0 -0.72 0
Name of subsidiary
ADANI CARGO
LOGISTICS PRIVATE
LIMITED
ADANI CARGO
LOGISTICS PRIVATE
LIMITED
ADANI LOGISTICS
INFRASTRUCTURE
PRIVATE LIMITED
ADANI LOGISTICS
INFRASTRUCTURE
PRIVATE LIMITED
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
CIN of subsidiary company U60300GJ2013PTC113349 U60300GJ2013PTC113349 U70102GJ2015PTC113459 U70102GJ2015PTC113459

269. 269
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of details of subsidiaries [Table] ..(16)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 31 32 33 34
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line items]
Name of subsidiary
SULOCHANA
PEDESTAL PRIVATE
LIMITED
NRC LIMITED
SHANKHESHWAR
BUILDWELL PRIVATE
LIMITED
Adani Logistics
International Pte
Ltd
Country of incorporation or residence of
subsidiary
INDIA INDIA INDIA
UNITED
STATES
CIN of subsidiary company U45500GJ2016PTC094340 L17120MH1946PLC005227 U45201GJ2008PTC052844
Section under which company became
subsidiary
Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed balance
sheet
Yes No Yes No
SRN of filing of balance sheet by
subsidiary
T34802280 T34598896
Reason if no filing has been made by
subsidiary
To be filed
Being a foreign
company
Whether financial year of subsidiary
different from financial year of
holding company
No No No No
Financial year of subsidiary [Abstract]
Start date of accounting period of
subsidiary
31/03/2021 31/03/2021 30/03/2021 13/07/2020
End date of accounting period of
subsidiary
31/03/2021 31/03/2021 31/03/2021 31/03/2021
Percentage of shareholding in subsidiary 100.00% 100.00% 100.00% 100.00%
Key information about subsidiary
[Abstract]
Reporting currency of subsidiary INR INR INR (A) USD
Exchange rate as applicable for
subsidiary
1 1 1 65.75
Share capital of subsidiary 40,100 1,000 1,001
[Lakhs of USD]
0.04
Reserves and surplus of subsidiary -212.62 -17,144.07 25,924.75
[Lakhs of USD]
-0.01
Total assets of subsidiary 40,011.62 32,512.18 26,938.34
[Lakhs of USD]
0.04
Total liabilities of subsidiary 124.24 48,656.26 12.58
[Lakhs of USD]
0.01
Investment of subsidiary 0 0 0
[Lakhs of USD]
0
Profit before tax of subsidiary 0 0 0
[Lakhs of USD]
-0.01
Provision for tax of subsidiary 0 0 0
[Lakhs of USD]
0
Profit after tax of subsidiary 0 0 0
[Lakhs of USD]
-0.01
Proposed dividend of subsidiary 0 0 0
[Lakhs of USD]
0
Comprehensive income of subsidiary
[Lakhs of USD]
-0.01
Name of subsidiary
SULOCHANA
PEDESTAL PRIVATE
LIMITED
NRC LIMITED
SHANKHESHWAR
BUILDWELL PRIVATE
LIMITED
Adani Logistics
International Pte
Ltd
Country of incorporation or residence of
subsidiary
INDIA INDIA INDIA
UNITED
STATES
CIN of subsidiary company U45500GJ2016PTC094340 L17120MH1946PLC005227 U45201GJ2008PTC052844
(A)
Name of Subsidiaries Adani Logistics International Pte Ltd
Reporting
Currency
INR USD
Share
Capital
2.63 0.04

270. 270
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Reserve &
Surplus
-0.91 -0.01
Total
Assets
2.63 0.04
Total
Liabilities
0.91 0.01
Investments
Other than
Subsidiaries
0.00
Turnover 0.00
Profit/(loss)
before
taxation
-0.92 -0.01
0.00 0.00
Profit/(loss)
after
taxation
-0.92 -0.01
Other
Comprehensive
Income
0.00
Total
Comprehensive
Income
-0.92 -0.01
Proposed
Dividend
0 0

271. 271
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Details of subsidiaries which are yet to commence operations [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries which are yet to commence
operations [Axis]
1 2
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Details of subsidiaries which are yet
to commence
operations [Abstract]
Details of subsidiaries which are
yet to
commence operations [LineItems]
Name of subsidiary which is yet
to commence
operations
ADANI AGRI
LOGISTICS (KATIHAR)
LIMITED
ADANI AGRI
LOGISTICS (KATIHAR)
LIMITED
ADANI AGRI
LOGISTICS (KANNAUJ)
LIMITED
ADANI AGRI
LOGISTICS (KANNAUJ)
LIMITED
Country of incorporation or
residence
of subsidiary which is yet to
commence
operations
INDIA INDIA INDIA INDIA
CIN of subsidiary company
which is yet to
commence operations
U63090GJ2016PLC086566 U63090GJ2016PLC086566 U63030GJ2017PLC095059 U63030GJ2017PLC095059
Details of subsidiaries which are yet to commence operations [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries which are yet to commence
operations [Axis]
3 4
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Details of subsidiaries which are yet
to commence
operations [Abstract]
Details of subsidiaries which are
yet to
commence operations [LineItems]
Name of subsidiary which is yet
to commence
operations
ADANI AGRI
LOGISTICS (PANIPAT)
LIMITED
ADANI AGRI
LOGISTICS (PANIPAT)
LIMITED
ADANI AGRI
LOGISTICS (MOGA)
LIMITED
ADANI AGRI
LOGISTICS (MOGA)
LIMITED
Country of incorporation or
residence
of subsidiary which is yet to
commence
operations
INDIA INDIA INDIA INDIA
CIN of subsidiary company
which is yet to
commence operations
U63030GJ2017PLC095073 U63030GJ2017PLC095073 U63030GJ2017PLC095190 U63030GJ2017PLC095190
Details of subsidiaries which are yet to commence operations [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries which are yet to commence
operations [Axis]
5 6
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Details of subsidiaries which are yet
to commence
operations [Abstract]
Details of subsidiaries which are
yet to
commence operations [LineItems]
Name of subsidiary which is yet
to commence
operations
ADANI AGRI
LOGISTICS (MANSA)
LIMITED
ADANI AGRI
LOGISTICS (MANSA)
LIMITED
ADANI AGRI
L O G I S T I C S
(BATHINDA) LIMITED
ADANI AGRI
L O G I S T I C S
(BATHINDA) LIMITED
Country of incorporation or
residence
of subsidiary which is yet to
commence
operations
INDIA INDIA INDIA INDIA
CIN of subsidiary company
which is yet to
commence operations
U63030GJ2017PLC095203 U63030GJ2017PLC095203 U63030GJ2017PLC095224 U63030GJ2017PLC095224

272. 272
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Details of subsidiaries which are yet to commence operations [Table] ..(4)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries which are yet to commence
operations [Axis]
7 8
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Details of subsidiaries which are yet
to commence
operations [Abstract]
Details of subsidiaries which are
yet to
commence operations [LineItems]
Name of subsidiary which is yet
to commence
operations
ADANI AGRI
LOGISTICS (BARNALA)
LIMITED
ADANI AGRI
LOGISTICS (BARNALA)
LIMITED
ADANI AGRI
LOGISTICS (RAMAN)
LIMITED
ADANI AGRI
LOGISTICS (RAMAN)
LIMITED
Country of incorporation or
residence
of subsidiary which is yet to
commence
operations
INDIA INDIA INDIA INDIA
CIN of subsidiary company
which is yet to
commence operations
U63090GJ2017PLC095187 U63090GJ2017PLC095187 U63030GJ2017PLC095188 U63030GJ2017PLC095188
Details of subsidiaries which are yet to commence operations [Table] ..(5)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries which are yet to commence
operations [Axis]
9 10
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Details of subsidiaries which are yet
to commence
operations [Abstract]
Details of subsidiaries which are
yet to
commence operations [LineItems]
Name of subsidiary which is yet
to commence
operations
ADANI AGRI
LOGISTICS (DAHOD)
LIMITED
ADANI AGRI
LOGISTICS (DAHOD)
LIMITED
ADANI AGRI
LOGISTICS (BORIVALI)
LIMITED
ADANI AGRI
LOGISTICS (BORIVALI)
LIMITED
Country of incorporation or
residence
of subsidiary which is yet to
commence
operations
INDIA INDIA INDIA INDIA
CIN of subsidiary company
which is yet to
commence operations
U74999GJ2018PLC103504 U74999GJ2018PLC103504 U63030GJ2018PLC103573 U63030GJ2018PLC103573
Details of subsidiaries which are yet to commence operations [Table] ..(6)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries which are yet to commence
operations [Axis]
11 12
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Details of subsidiaries which are yet
to commence
operations [Abstract]
Details of subsidiaries which are
yet to
commence operations [LineItems]
Name of subsidiary which is yet
to commence
operations
ADANI AGRI
L O G I S T I C S
(DHAMORA) LIMITED
ADANI AGRI
L O G I S T I C S
(DHAMORA) LIMITED
ADANI AGRI
L O G I S T I C S
(SAMASTIPUR)
LIMITED
ADANI AGRI
L O G I S T I C S
(SAMASTIPUR)
LIMITED
Country of incorporation or
residence
of subsidiary which is yet to
commence
operations
INDIA INDIA INDIA INDIA
CIN of subsidiary company
which is yet to
commence operations
U74999GJ2018PLC103574 U74999GJ2018PLC103574 U63090GJ2018PLC103908 U63090GJ2018PLC103908

273. 273
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Details of subsidiaries which are yet to commence operations [Table] ..(7)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries which are yet to commence operations [Axis] 13
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Details of subsidiaries which are yet to commence operations [Abstract]
Details of subsidiaries which are yet to commence operations [LineItems]
Name of subsidiary which is yet to commence operations
ADANI AGRI
L O G I S T I C S
(DARBHANGA)
LIMITED
ADANI AGRI
L O G I S T I C S
(DARBHANGA)
LIMITED
Country of incorporation or residence of subsidiary which is yet to commence
operations
INDIA INDIA
CIN of subsidiary company which is yet to commence operations U63090GJ2018PLC104685 U63090GJ2018PLC104685
Disclosure of joint ventures [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Joint ventures [Axis] 1 2
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Latest audited balance sheet date
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of joint ventures
[Abstract]
Disclosure of joint ventures [Line
items]
Name of joint venture
ADANI NYK AUTO
LOGISTICS SOLUTIONS
PRIVATE LIMITED
ADANI NYK AUTO
LOGISTICS SOLUTIONS
PRIVATE LIMITED
Adani Total Private
Limited
Adani Total Private
Limited
Country of incorporation of joint
venture
INDIA INDIA INDIA INDIA
CIN of joint venture U60221GJ2018PTC104101 U60221GJ2018PTC104101 U11201GJ2016PTC091695 U11201GJ2016PTC091695
Number of shares held of joint
venture
[shares] 30,60,000 [shares] 30,60,000 [shares] 2,02,00,000 [shares] 2,02,00,000
Amount of investment in joint
venture
306 306 2,020 2,020
Latest audited balance sheet date
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Whether joint venture has been
considered
in consolidation
Yes Yes Yes Yes
Proportion of ownership interest
in joint
venture
51.00% 51.00% 50.00% 50.00%
Proportion of voting rights held
in joint
venture
51.00% 51.00% 50.00% 50.00%
Net worth attributable to
shareholding as per latest audited
balance sheet joint venture
207.57 264 34,651 33,450.24
Profit (loss) for year joint
venture
Profit (loss) for year joint
venture
considered in consolidation
-55.65 -36 -1,350.57 -1,615
Details of associates liquidated or sold during year [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Associates liquidated or sold during year [Axis] 1
01/04/2020
to
31/03/2021
Details of associates liquidated or sold during year [Abstract]
Details of associates liquidated or sold during year [LineItems]
Name of associate liquidated or sold during year
SNOWMAN LOGISTICS
LIMITED
Country of incorporation or residence of associate liquidated or sold during year INDIA
CIN of associate liquidated or sold during year L15122MH1993PLC285633

274. 274
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of interests in other entities [TextBlock]
Disclosure of interests in subsidiaries [TextBlock]
Disclosure of subsidiaries [TextBlock]
Whether company has subsidiary companies Yes Yes
Number of subsidiary companies 35 32
Whether company has subsidiary companies which are yet to commence
operations
Yes Yes
Whether company has subsidiary companies liquidated or sold during
year
Yes Yes
Disclosure of interests in associates [TextBlock]
Disclosure of associates [TextBlock]
Whether company has invested in associates No Yes
Whether company has associates which are yet to commence operations No No
Whether company has associates liquidated or sold during year Yes No
Disclosure of interests in joint arrangements [TextBlock]
Disclosure of joint ventures [TextBlock]
Whether company has invested in joint ventures Yes Yes
Whether company has joint ventures which are yet to commence
operations
No No
Whether company has joint ventures liquidated or sold during year No No
Disclosure of interests in unconsolidated structured entities [TextBlock]
Disclosure of unconsolidated structured entities [TextBlock]
Whether there are unconsolidated structured entities No No
Disclosure of investment entities [TextBlock]
Disclosure of information about unconsolidated subsidiaries [TextBlock]
Whether there are unconsolidated subsidiaries No No
Disclosure of information about unconsolidated structured entities
controlled by investment entity [TextBlock]
Whether there are unconsolidated structured entities controlled by
investment entity
No No
[611400] Notes - Separate financial statements
Disclosure of associates [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Associates [Axis] 1
01/04/2019
to
31/03/2020
Disclosure of associates [Abstract]
Disclosure of associates [Line items]
Name of associate entity Snowman Logistics Limited
CIN of associate entity L15122MH1993PLC285633
Country of incorporation of associate INDIA
Proportion of ownership interest in associate 26.00%
Proportion of voting rights held in associate 26.00%

275. 275
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of subsidiaries [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 1 2
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
BLUE STAR REALTORS
PRIVATE LIMITED
BLUE STAR REALTORS
PRIVATE LIMITED
ADANI AGRI
LOGISTICS LIMITED
ADANI AGRI
LOGISTICS LIMITED
CIN of subsidiary company U45200MH1990PTC055968 U45200MH1990PTC055968 U63090GJ2005PLC045356 U63090GJ2005PLC045356
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
Proportion of ownership interest
in subsidiary
100.00% 100.00% 100.00% 100.00%
Proportion of voting rights held
in subsidiary
100.00% 100.00% 100.00% 100.00%
Disclosure of subsidiaries [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 3 4
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
LOGISTICS (MP)
LIMITED
ADANI AGRI
LOGISTICS (MP)
LIMITED
ADANI AGRI
LOGISTICS (HARDA)
LIMITED
ADANI AGRI
LOGISTICS (HARDA)
LIMITED
CIN of subsidiary company U74120GJ2014PLC079278 U74120GJ2014PLC079278 U63023GJ2014PLC079601 U63023GJ2014PLC079601
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
Proportion of ownership interest in
subsidiary
100.00% 100.00% 100.00% 100.00%
Proportion of voting rights held in
subsidiary
100.00% 100.00% 100.00% 100.00%
Disclosure of subsidiaries [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 5 6
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
L O G I S T I C S
(HOSHANGABAD)
LIMITED
ADANI AGRI
L O G I S T I C S
(HOSHANGABAD)
LIMITED
ADANI AGRI
LOGISTICS (SATNA)
LIMITED
ADANI AGRI
LOGISTICS (SATNA)
LIMITED
CIN of subsidiary company U63000GJ2014PLC079611 U63000GJ2014PLC079611 U63000GJ2014PLC079612 U63000GJ2014PLC079612
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
Proportion of ownership interest in
subsidiary
100.00% 100.00% 100.00% 100.00%
Proportion of voting rights held in
subsidiary
100.00% 100.00% 100.00% 100.00%

276. 276
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of subsidiaries [Table] ..(4)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 7 8
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
LOGISTICS (UJJAIN)
LIMITED
ADANI AGRI
LOGISTICS (UJJAIN)
LIMITED
ADANI AGRI
LOGISTICS (DEWAS)
LIMITED
ADANI AGRI
LOGISTICS (DEWAS)
LIMITED
CIN of subsidiary company U63000GJ2014PLC079619 U63000GJ2014PLC079619 U63090GJ2014PLC079629 U63090GJ2014PLC079629
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
Proportion of ownership interest in
subsidiary
100.00% 100.00% 100.00% 100.00%
Proportion of voting rights held in
subsidiary
100.00% 100.00% 100.00% 100.00%
Disclosure of subsidiaries [Table] ..(5)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 9 10
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
LOGISTICS (KATIHAR)
LIMITED
ADANI AGRI
LOGISTICS (KATIHAR)
LIMITED
ADANI AGRI
L O G I S T I C S
(KOTKAPURA)
LIMITED
ADANI AGRI
L O G I S T I C S
(KOTKAPURA)
LIMITED
CIN of subsidiary company U63090GJ2016PLC086566 U63090GJ2016PLC086566 U63090GJ2016PLC086571 U63090GJ2016PLC086571
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
Proportion of ownership interest in
subsidiary
100.00% 100.00% 100.00% 100.00%
Proportion of voting rights held in
subsidiary
100.00% 100.00% 100.00% 100.00%
Disclosure of subsidiaries [Table] ..(6)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 11 12
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
LOGISTICS (KANNAUJ)
LIMITED
ADANI AGRI
LOGISTICS (KANNAUJ)
LIMITED
ADANI AGRI
LOGISTICS (PANIPAT)
LIMITED
ADANI AGRI
LOGISTICS (PANIPAT)
LIMITED
CIN of subsidiary company U63030GJ2017PLC095059 U63030GJ2017PLC095059 U63030GJ2017PLC095073 U63030GJ2017PLC095073
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
Proportion of ownership interest in
subsidiary
100.00% 100.00% 100.00% 100.00%
Proportion of voting rights held in
subsidiary
100.00% 100.00% 100.00% 100.00%

277. 277
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of subsidiaries [Table] ..(7)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 13 14
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
LOGISTICS (MOGA)
LIMITED
ADANI AGRI
LOGISTICS (MOGA)
LIMITED
ADANI AGRI
LOGISTICS (MANSA)
LIMITED
ADANI AGRI
LOGISTICS (MANSA)
LIMITED
CIN of subsidiary company U63030GJ2017PLC095190 U63030GJ2017PLC095190 U63030GJ2017PLC095203 U63030GJ2017PLC095203
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
Proportion of ownership interest in
subsidiary
100.00% 100.00% 100.00% 100.00%
Proportion of voting rights held in
subsidiary
100.00% 100.00% 100.00% 100.00%
Disclosure of subsidiaries [Table] ..(8)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 15 16
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
L O G I S T I C S
(BATHINDA) LIMITED
ADANI AGRI
L O G I S T I C S
(BATHINDA) LIMITED
ADANI AGRI
LOGISTICS (BARNALA)
LIMITED
ADANI AGRI
LOGISTICS (BARNALA)
LIMITED
CIN of subsidiary company U63030GJ2017PLC095224 U63030GJ2017PLC095224 U63090GJ2017PLC095187 U63090GJ2017PLC095187
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
Proportion of ownership interest in
subsidiary
100.00% 100.00% 100.00% 100.00%
Proportion of voting rights held in
subsidiary
100.00% 100.00% 100.00% 100.00%
Disclosure of subsidiaries [Table] ..(9)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 17 18
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
LOGISTICS (NAKODAR)
LIMITED
ADANI AGRI
LOGISTICS (NAKODAR)
LIMITED
ADANI AGRI
LOGISTICS (RAMAN)
LIMITED
ADANI AGRI
LOGISTICS (RAMAN)
LIMITED
CIN of subsidiary company U63030GJ2017PLC095202 U63030GJ2017PLC095202 U63030GJ2017PLC095188 U63030GJ2017PLC095188
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
Proportion of ownership interest in
subsidiary
100.00% 100.00% 100.00% 100.00%
Proportion of voting rights held in
subsidiary
100.00% 100.00% 100.00% 100.00%

278. 278
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of subsidiaries [Table] ..(10)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 19 20
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
LOGISTICS (DAHOD)
LIMITED
ADANI AGRI
LOGISTICS (DAHOD)
LIMITED
ADANI AGRI
LOGISTICS (BORIVALI)
LIMITED
ADANI AGRI
LOGISTICS (BORIVALI)
LIMITED
CIN of subsidiary company U74999GJ2018PLC103504 U74999GJ2018PLC103504 U63030GJ2018PLC103573 U63030GJ2018PLC103573
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
Proportion of ownership interest in
subsidiary
100.00% 100.00% 100.00% 100.00%
Proportion of voting rights held in
subsidiary
100.00% 100.00% 100.00% 100.00%
Disclosure of subsidiaries [Table] ..(11)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 21 22
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
L O G I S T I C S
(DHAMORA) LIMITED
ADANI AGRI
L O G I S T I C S
(DHAMORA) LIMITED
ADANI AGRI
L O G I S T I C S
(SAMASTIPUR)
LIMITED
ADANI AGRI
L O G I S T I C S
(SAMASTIPUR)
LIMITED
CIN of subsidiary company U74999GJ2018PLC103574 U74999GJ2018PLC103574 U63090GJ2018PLC103908 U63090GJ2018PLC103908
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
Proportion of ownership interest in
subsidiary
100.00% 100.00% 100.00% 100.00%
Proportion of voting rights held in
subsidiary
100.00% 100.00% 100.00% 100.00%
Disclosure of subsidiaries [Table] ..(12)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 23 24
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI AGRI
L O G I S T I C S
(DARBHANGA)
LIMITED
ADANI AGRI
L O G I S T I C S
(DARBHANGA)
LIMITED
DERMOT INFRACON
PRIVATE LIMITED
DERMOT INFRACON
PRIVATE LIMITED
CIN of subsidiary company U63090GJ2018PLC104685 U63090GJ2018PLC104685 U45500GJ2016PTC094337 U45500GJ2016PTC094337
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
Proportion of ownership interest in
subsidiary
100.00% 100.00% 0.00% 100.00%
Proportion of voting rights held in
subsidiary
100.00% 100.00% 0.00% 100.00%

279. 279
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of subsidiaries [Table] ..(13)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 25 26
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
(A) DHAMRA
INFRASTRUCTURE
PRIVATE LIMITED
D H A M R A
INFRASTRUCTURE
PRIVATE LIMITED
ADANI LOGISTICS
SERVICES PRIVATE
LIMITED
ADANI LOGISTICS
SERVICES PRIVATE
LIMITED
CIN of subsidiary company U45400OR2007PTC015831 U45400OR2007PTC015831 U60210GJ2006PTC118174 U60210GJ2006PTC118174
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
Proportion of ownership interest
in subsidiary
0.00% 100.00% 100.00% 100.00%
Proportion of voting rights held
in subsidiary
0.00% 100.00% 100.00% 100.00%
Footnotes
(A) Ceases to be subsidiary during the year.
Disclosure of subsidiaries [Table] ..(14)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 27 28
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI NOBLE
PRIVATE LIMITED
ADANI NOBLE
PRIVATE LIMITED
ADANI FORWARDING
AGENT PRIVATE
LIMITED
ADANI FORWARDING
AGENT PRIVATE
LIMITED
CIN of subsidiary company U45201GJ2007PTC118540 U45201GJ2007PTC118540 U74999GJ2010PTC118103 U74999GJ2010PTC118103
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
Proportion of ownership interest in
subsidiary
100.00% 100.00%
Proportion of voting rights held in
subsidiary
100.00% 100.00%
Disclosure of subsidiaries [Table] ..(15)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 29 30
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line
items]
Name of subsidiary
ADANI CARGO
LOGISTICS PRIVATE
LIMITED
ADANI CARGO
LOGISTICS PRIVATE
LIMITED
ADANI LOGISTICS
INFRASTRUCTURE
PRIVATE LIMITED
ADANI LOGISTICS
INFRASTRUCTURE
PRIVATE LIMITED
CIN of subsidiary company U60300GJ2013PTC113349 U60300GJ2013PTC113349 U70102GJ2015PTC113459 U70102GJ2015PTC113459
Country of incorporation or
residence of
subsidiary
INDIA INDIA INDIA INDIA
Proportion of ownership interest in
subsidiary
100.00% 100.00%
Proportion of voting rights held in
subsidiary
100.00% 100.00%

280. 280
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of subsidiaries [Table] ..(16)
Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] 31 32 33 34
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line items]
Name of subsidiary
SULOCHANA
PEDESTAL PRIVATE
LIMITED
NRC LIMITED
SHANKHESHWAR
BUILDWELL PRIVATE
LIMITED
Adani Logistics
International Pte
Ltd
CIN of subsidiary company U45500GJ2016PTC094340 L17120MH1946PLC005227 U45201GJ2008PTC052844
Country of incorporation or residence of
subsidiary
INDIA INDIA INDIA
UNITED
STATES
Disclosure of joint ventures [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Joint ventures [Axis] 1 2
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of joint ventures [Abstract]
Disclosure of joint ventures [Line
items]
Name of joint venture
ADANI NYK AUTO
LOGISTICS SOLUTIONS
PRIVATE LIMITED
ADANI NYK AUTO
LOGISTICS SOLUTIONS
PRIVATE LIMITED
Adani Total Private
Limited
Adani Total Private
Limited
CIN of joint venture U60221GJ2018PTC104101 U60221GJ2018PTC104101 U11201GJ2016PTC091695 U11201GJ2016PTC091695
Country of incorporation of joint
venture
INDIA INDIA INDIA INDIA
Proportion of ownership interest in
joint
venture
51.00% 51.00% 50.00% 50.00%
Proportion of voting rights held in
joint
venture
51.00% 51.00% 50.00% 50.00%
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of separate financial statements [TextBlock]
Disclosure of subsidiaries [TextBlock]
Disclosure of joint ventures [TextBlock]
Disclosure of associates [TextBlock]
Method used to account for investments in subsidiaries At cost At cost
Method used to account for investments in joint ventures At cost At cost
Method used to account for investments in associates At cost At cost

281. 281
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[610800] Notes - Related party
Disclosure of transactions between related parties [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Parent [Member]
Entities with joint control or significant influence
over entity [Member]
Related party [Axis] Holding company 2
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI PORTS AND
SPECIAL ECONOMIC
ZONE LIMITED
ADANI PORTS AND
SPECIAL ECONOMIC
ZONE LIMITED
ADANI ENTERPRISES
LIMITED
ADANI ENTERPRISES
LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party L63090GJ1998PLC034182 L63090GJ1998PLC034182 L51100GJ1993PLC019067 L51100GJ1993PLC019067
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Holding company Holding company
Entities where
Management has
significant influence
Entities where
Management has
significant influence
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Purchases of property and other
assets,
related party transactions
0 923.6
Sales of property and other assets,
related
party transactions
0 13,259.06
Services received related party
transactions
1,654.98 1,823.06 116.82 517.48
Revenue from rendering of
services related
party transactions
250.39 866.63 827.52 1,890.67
Other related party transactions
expense
(A) 3,983.77 (B) 5,425.78
Other related party transactions
income
(C) 1,736.45 0
Other related party transactions
contribution made
(D) 2,26,613.7 (E) 89,370
Other related party transactions
contribution received
(F) 1,22,455.88 (G) 2,54,075
Outstanding balances for related
party
transactions [Abstract]
Amounts payable related party
transactions
(H) 2,69,583.95 (I) 3,73,787.21 187.76 403.23
Amounts receivable related party
transactions
(J) 6,085.39 (K) 14,857.99 882.81 (L) 806.91
Expense recognised during period
for bad
and doubtful debts for related party
transaction
0 0 0 0

282. 282
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Footnotes
(A)
Interest Expense 974.88
Rent charges paid 3,008.89
(B)
Interest Expense 4,531.71
Rent expense 894.07
(C) Interest Income
(D)
Loan given 106,636.34
Loan repaid 56,977.36
Perpetual loan Repaid 63,000.00
(E)
Loan repaid 89,350.00
Purchase of investment 20.00
(F)
Loan taken 20,945.00
Loan received back 101,510.88
(G)
Loan taken 98,180.00
Perpetual loan taken 155,895.00
(H)
Trade payable 583.63
Other current liabilities 0.32

283. 283
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
perpetual non-cumulative non-convertible debentures (perpetual debt) 50,000.00
Perpetual Securities (loan) 219,000.00
TOTAL 269583.95
(I)
Trade payable 1,675.99
Borrowings 36,032.36
perpetual non-cumulative non-convertible debentures (perpetual debt) 50,000.00
Perpetual Securities (loan) 282,000.00
Interest accrued but not due (payable) 4,078.54
Other current liabilities 0.32
(J)
Trade receivable 0.83
Loan given balance 5,125.46
Interest accrued receivable 959.10
TOTAL 6085.39
(K)
Trade receivable 247.93
Non trade receivable 14,610.06
(L)
Trade receivable 771.18
Advances from customers 35.74

284. 284
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Entities with joint control or significant influence over entity [Member]
Related party [Axis] 4 5
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI POWER
MAHARASHTRA
LIMITED
ADANI POWER
MAHARASHTRA
LIMITED
ADANI POWER
LIMITED
ADANI POWER
LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U40101GJ2007PLC050506 U40101GJ2007PLC050506 L40100GJ1996PLC030533 L40100GJ1996PLC030533
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Entities where
Management has
significant influence
Entities where
Management has
significant influence
Entities where
Management has
significant influence
Entities where
Management has
significant influence
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Purchases of property and other
assets,
related party transactions
(A) 1,41,522.67 0
Revenue from rendering of
services related
party transactions
0 98.52
Other related party transactions
expense
(B) 21.29 0
Other related party transactions
contribution made
(C) 73,385.56 0
Outstanding balances for related
party
transactions [Abstract]
Amounts payable related party
transactions
21.29 0
Amounts receivable related party
transactions
0 154.93 (D) 73,385.56 0
Expense recognised during period
for bad
and doubtful debts for related party
transaction
0 0 0 0
Footnotes
(A) Purchase of investment
(B) Recovery of expenses (Reimbursement)
(C) Advance for purchase of Compulsorily Convertible Preference shares
(D) Other financial assets

285. 285
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Entities with joint control or significant influence over entity [Member]
Related party [Axis] 6 7
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI BUNKERING
PRIVATE LIMITED
ADANI BUNKERING
PRIVATE LIMITED
MUNDRA SOLAR PV
LIMITED
MUNDRA SOLAR PV
LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U40200GJ2008PTC054045 U40200GJ2008PTC054045 U74999GJ2015PLC083378 U74999GJ2015PLC083378
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Entities where
Management has
significant influence
Entities where
Management has
significant influence
Entities where
Management has
significant influence
Entities where
Management has
significant influence
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Revenue from rendering of
services related
party transactions
0 2.75 35.24 0
Outstanding balances for related
party
transactions [Abstract]
Amounts receivable related party
transactions
35.52 3.09
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0

286. 286
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(4)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Entities with joint control or significant influence over entity [Member]
Related party [Axis] 8 9
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
P R A Y A T N A
DEVELOPERS PRIVATE
LIMITED
P R A Y A T N A
DEVELOPERS PRIVATE
LIMITED
ADANI WILMAR
LIMITED
ADANI WILMAR
LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U70101GJ2015PTC083634 U70101GJ2015PTC083634 U15146GJ1999PLC035320 U15146GJ1999PLC035320
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Entities where
Management has
significant influence
Entities where
Management has
significant influence
Entities where
Management has
significant influence
Entities where
Management has
significant influence
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Sales of property and other
assets, related
party transactions
645.44 5,397.8
Revenue from rendering of
services related
party transactions
989.88 1,319.86
Outstanding balances for related
party
transactions [Abstract]
Amounts receivable related party
transactions
0 3.8 191.33 205.53
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0

287. 287
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(5)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Entities with joint control or significant influence over entity [Member]
Related party [Axis] 17 18
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
A D A N I
INFRASTRUCTURE
AND DEVELOPERS
PRIVATE LIMITED
A D A N I
INFRASTRUCTURE
AND DEVELOPERS
PRIVATE LIMITED
PARAMPUJYA SOLAR
ENERGY PRIVATE
LIMITED
PARAMPUJYA SOLAR
ENERGY PRIVATE
LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U45201GJ2006PTC066449 U45201GJ2006PTC066449 U70101GJ2015PTC083632 U70101GJ2015PTC083632
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Entities where
Management has
significant influence
Entities where
Management has
significant influence
Entities where
Management has
significant influence
Entities where
Management has
significant influence
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Other related party transactions
expense
0 (A) 3.97
Outstanding balances for related
party
transactions [Abstract]
Amounts receivable related party
transactions
0 (B) 118.58
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0
Footnotes
(A) Rent expense
(B) Trade receivable

288. 288
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(6)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Entities with joint control or significant influence over entity [Member]
Related party [Axis] 19 20
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
WARDHA SOLAR
(MAHARASHTRA)
PRIVATE LIMITED
WARDHA SOLAR
(MAHARASHTRA)
PRIVATE LIMITED
ADANI GREEN ENERGY
(UP) LIMITED
ADANI GREEN ENERGY
(UP) LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U40106GJ2016PTC086499 U40106GJ2016PTC086499 U40106GJ2015PLC083925 U40106GJ2015PLC083925
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Entities where
Management has
significant influence
Entities where
Management has
significant influence
Entities over which KMP
and their relative are able
to exercise significant
influence
Entities over which KMP
and their relative are able
to exercise significant
influence
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Outstanding balances for related
party
transactions [Abstract]
Amounts receivable related party
transactions
0 (A) 0.32
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0
Footnotes
(A) Advances from customers

289. 289
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(7)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Entities with joint control or significant influence over entity [Member]
Related party [Axis] 22 56
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between related parties
[Abstract]
Disclosure of transactions between related
parties [Line items]
Name of related party
A D A N I
FOUNDATION
A D A N I
FOUNDATION
Adani Green Energy
Limited
Adani Green Energy
Limited
Country of incorporation or residence of
related party
INDIA INDIA INDIA INDIA
Permanent account number of related party AAATS8809H AAATS8809H
CIN of related party L40106GJ2015PLC082007 L40106GJ2015PLC082007
Description of nature of transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related party
relationship
Entities with joint
control or
significant
influence over
entity
Entities with joint
control or
significant influence
over entity
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Related party transactions [Abstract]
Purchases of goods related party transactions 0 0 0 0
Revenue from rendering of services related
party transactions
0 36.18
Other related party transactions expense (A) 152 (B) 58.2
Outstanding balances for related party
transactions [Abstract]
Amounts payable related party transactions (C) 0.72 0
Amounts receivable related party transactions 0 (D) 36.18
Expense recognised during period for bad
and doubtful debts for related party
transaction
0 0 0 0
Footnotes
(A) Donation
(B) Donation
(C) Advances from customers
(D) Trade receivable

290. 290
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(8)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Entities with joint control or significant influence over entity [Member]
Related party [Axis] 57 61
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
Adani Warehousing
Services Private Limited
Adani Warehousing
Services Private Limited
Prayagraj Water Private
Limited
Prayagraj Water Private
Limited
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U63020GJ2012PTC069972 U63020GJ2012PTC069972 U41000GJ2018PTC105778 U41000GJ2018PTC105778
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Services received related party
transactions
45.45 30.95
Outstanding balances for related
party
transactions [Abstract]
Amounts payable related party
transactions
0.83 (A) 27.85
Amounts receivable related party
transactions
0 (B) 1.58
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0
Footnotes
(A) Trade payable
(B) Advances to suppliers

291. 291
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(9)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Subsidiaries [Member]
Related party [Axis] 27 28
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions
between related
parties [Line items]
Name of related party
BLUE STAR REALTORS
PRIVATE LIMITED
BLUE STAR REALTORS
PRIVATE LIMITED
DERMOT INFRACON
PRIVATE LIMITED
DERMOT INFRACON
PRIVATE LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U45200MH1990PTC055968 U45200MH1990PTC055968 U45500GJ2016PTC094337 U45500GJ2016PTC094337
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Wholly Owned Subsidiary Wholly Owned Subsidiary Wholly Owned Subsidiary Wholly Owned Subsidiary
Related party transactions
[Abstract]
Purchases of goods related
party transactions
0 0 0 0
Other related party
transactions expense
0 (A) 258.92
Other related party
transactions
contribution made
(B) 23 (C) 20,071.25 (D) 17 (E) 13
Other related party
transactions
contribution received
(F) 14 (G) 18,678.25
Expense recognised during
period for bad
and doubtful debts for related
party
transaction
0 0 0 0
Footnotes
(A) Interest Expense
(B)
Loan repaid 14.00
Investment in perpetual debt instrument 9.00
(C)
Loan repaid 30.00
Investment in perpetual debt instrument 20,041.25
(D) Investment in perpetual debt instrument
(E) Investment in perpetual debt instrument
(F) Loan taken
(G) Loan received back

292. 292
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(10)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Subsidiaries [Member]
Related party [Axis] 30 32
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI AGRI
LOGISTICS LIMITED
ADANI AGRI
LOGISTICS LIMITED
ADANI AGRI
LOGISTICS (DAHOD)
LIMITED
ADANI AGRI
LOGISTICS (DAHOD)
LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U63090GJ2005PLC045356 U63090GJ2005PLC045356 U74999GJ2018PLC103504 U74999GJ2018PLC103504
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Wholly Owned Subsidiary Wholly Owned Subsidiary Wholly Owned Subsidiary Wholly Owned Subsidiary
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Services received related party
transactions
3.05 0
Revenue from rendering of
services related
party transactions
26.16 0
Other related party transactions
expense
(A) 12.01 (B) 535.47
Other related party transactions
income
(C) 869.19 0
Other related party transactions
contribution made
(D) 7,315.75 (E) 25,070 (F) 698.35 (G) 99
Other related party transactions
contribution received
(H) 14,779.27 (I) 2,046 (J) 466.4 (K) 65.02
Outstanding balances for related
party
transactions [Abstract]
Amounts payable related party
transactions
10.35 0
Amounts receivable related party
transactions
(L) 5,985.89 (M) 14,755.93
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0

293. 293
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Footnotes
(A) Rent charges paid
(B) Interest Expense
(C) Interest Income
(D)
Loan given 6,375.75
Investment in perpetual debt instrument 940.00
(E)
Loan repaid 14,820.00
Investment in perpetual debt instrument 10,250.00
(F)
Loan repaid 233.20
Investment in perpetual debt instrument 465.15
(G) Investment in perpetual debt instrument
(H) Loan received back
(I)
Loan received back 546.00
Perpetual Securities received back 1,500.00
(J)
Perpetual Securities received back 233.20
Loan taken 233.20
(K) Perpetual Securities received back
(L)
Advances to suppliers 0.56
Interest accrued receivable 88.70
Loan given balance 5,870.48
Other current assets 26.16
(M)
Loan given balance 14,274.00

294. 294
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Interest accrued receivable 481.93
Disclosure of transactions between related parties [Table] ..(11)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Subsidiaries [Member]
Related party [Axis] 33 34
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI AGRI
L O G I S T I C S
(DARBHANGA)
LIMITED
ADANI AGRI
L O G I S T I C S
(DARBHANGA)
LIMITED
ADANI AGRI
L O G I S T I C S
(SAMASTIPUR)
LIMITED
ADANI AGRI
L O G I S T I C S
(SAMASTIPUR)
LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U63090GJ2018PLC104685 U63090GJ2018PLC104685 U63090GJ2018PLC103908 U63090GJ2018PLC103908
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Wholly Owned Subsidiary Wholly Owned Subsidiary Wholly Owned Subsidiary Wholly Owned Subsidiary
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Other related party transactions
income
(A) 2.78 0 (B) 0.33 0
Other related party transactions
contribution made
(C) 474.2 (D) 2,611 (E) 751.87 (F) 1,342
Other related party transactions
contribution received
(G) 2,882.04 (H) 12.61 (I) 2,048.03 (J) 9.24
Outstanding balances for related
party
transactions [Abstract]
Amounts payable related party
transactions
0.19 0
Amounts receivable related party
transactions
(K) 193.11 0 (L) 36.9 0
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0

295. 295
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Footnotes
(A) Interest Income
(B) Interest Income
(C)
Loan given 190.55
Loan repaid 8.30
Investment in perpetual debt instrument 275.35
(D) Investment in perpetual debt instrument
(E)
Loan given 36.60
Loan repaid 0.60
Investment in perpetual debt instrument 714.67
(F) Investment in perpetual debt instrument
(G)
Perpetual Securities received back 2,873.74
Loan taken 8.30
(H) Perpetual Securities received back
(I)
Perpetual Securities received back 2,047.43
Loan taken 0.60
(J) Perpetual Securities received back
(K)
Interest accrued receivable 2.56
Loan given balance 190.55
(L)
Interest accrued receivable 0.30
Loan given balance 36.60

296. 296
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(12)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Subsidiaries [Member]
Related party [Axis] 59 60
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
Dhamra Infrastructure
Private Limited
Dhamra Infrastructure
Private Limited
Adani Total Private
Limited
Adani Total Private
Limited
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U45400OR2007PTC015831 U45400OR2007PTC015831 U11201GJ2016PTC091695 U11201GJ2016PTC091695
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Wholly owned Subsidiary
Companies
Wholly owned Subsidiary
Companies
Wholly owned Subsidiary
Companies
Wholly owned Subsidiary
Companies
Related party transactions
[Abstract]
Purchases of goods related
party transactions
0 0 0 0
Other related party transactions
contribution made
(A) 13.5 (B) 1 (C) 2,375 (D) 28,936.18
Expense recognised during
period for bad
and doubtful debts for related
party
transaction
0 0 0 0
Footnotes
(A) Investment in perpetual debt instrument
(B) Investment in perpetual debt instrument
(C) Investment in Preference share
(D) Investment in Preference share
Disclosure of transactions between related parties [Table] ..(13)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Key management personnel of entity or parent [Member]
Related party [Axis] 15 29
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between related parties
[Abstract]
Disclosure of transactions between related
parties [Line items]
Name of related party YOGESH DALAL YOGESH DALAL Mr Piyush Gandhi Mr Piyush Gandhi
Country of incorporation or residence of
related party
INDIA INDIA INDIA INDIA
Permanent account number of related party AHBPD3697E AHBPD3697E ADNPG7067M ADNPG7067M
Description of nature of transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related party
relationship
KMP KMP KMP KMP
Related party transactions [Abstract]
Purchases of goods related party transactions 0 0 0 0
Other related party transactions expense (A) 24.33 (B) 23.79
Expense recognised during period for bad
and doubtful debts for related party
transaction
0 0 0 0

297. 297
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Footnotes
(A)
a) Short-term benefits 21.99
b) Post-employment benefits 1.86
c) Other long-term benefits 0.48
(B) Remuneration of key managerial persons
Disclosure of transactions between related parties [Table] ..(14)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis]
Key management personnel of entity
or parent [Member]
Other related parties [Member]
Related party [Axis] 31 3
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between related parties
[Abstract]
Disclosure of transactions between related
parties [Line items]
Name of related party
SANDEEP
MEHTA
SANDEEP
MEHTA
ADANI HAZIRA PORT
LIMITED
ADANI HAZIRA PORT
LIMITED
Country of incorporation or residence of
related party
INDIA INDIA INDIA INDIA
Permanent account number of related party AAIPM6848G AAIPM6848G
CIN of related party U45209GJ2009PLC058789 U45209GJ2009PLC058789
Identification number of foreign related
party in country of incorporation or
residence
00897409 00897409
Description of nature of transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related party
relationship
KMP KMP Fellow Subsidiary Fellow Subsidiary
Related party transactions [Abstract]
Purchases of goods related party transactions 0 0 0 0
Services received related party transactions 799.91 336.48
Revenue from rendering of services related
party transactions
148.51 144.18
Outstanding balances for related party
transactions [Abstract]
Amounts payable related party transactions 203.52 234.43
Amounts receivable related party transactions 2.15 75.1
Expense recognised during period for bad
and doubtful debts for related party
transaction
0 0 0 0

298. 298
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(15)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 10 11
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI KANDLA BULK
TERMINAL PRIVATE
LIMITED
ADANI KANDLA BULK
TERMINAL PRIVATE
LIMITED
THE DHAMRA PORT
COMPANY LIMITED
THE DHAMRA PORT
COMPANY LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U63090GJ2012PTC069305 U63090GJ2012PTC069305 U45205OR1998PLC005448 U45205OR1998PLC005448
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary
Related party transactions
[Abstract]
Purchases of goods related
party transactions
0 0 0 0
Sales of property and other
assets, related
party transactions
(A) 7,516.5 0
Services received related party
transactions
651.21 631.7
Outstanding balances for related
party
transactions [Abstract]
Amounts payable related party
transactions
93.48 (B) 338.44
Amounts receivable related
party transactions
(C) 248.35 (D) 355.14
Expense recognised during
period for bad
and doubtful debts for related
party
transaction
0 0 0 0
Footnotes
(A) Sale of investment
(B) Trade payable
(C)
Advances from customers 1.69
Trade receivable 246.66
(D)
Trade receivable 244.98
Advances to suppliers 110.16

299. 299
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(16)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 12 13
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI PETRONET
(DAHEJ) PORT PRIVATE
LIMITED
ADANI PETRONET
(DAHEJ) PORT PRIVATE
LIMITED
ADANI MURMUGAO
PORT TERMINAL
PRIVATE LIMITED
ADANI MURMUGAO
PORT TERMINAL
PRIVATE LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U63012GJ2003PTC041919 U63012GJ2003PTC041919 U61100GJ2009PTC057727 U61100GJ2009PTC057727
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Services received related party
transactions
450.3 84.94 0 10
Outstanding balances for related
party
transactions [Abstract]
Amounts payable related party
transactions
480.56 (A) 98.05
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0
Footnotes
(A) Trade payable

300. 300
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(17)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 14 16
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI VIZAG COAL
TERMINAL PRIVATE
LIMITED
ADANI VIZAG COAL
TERMINAL PRIVATE
LIMITED
MPSEZ UTILITIES
LIMITED
MPSEZ UTILITIES
LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U45203GJ2011PTC064976 U45203GJ2011PTC064976 U45209GJ2007PLC051323 U45209GJ2007PLC051323
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0

301. 301
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(18)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 21 23
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI KATTUPALLI
PORT LIMITED
ADANI KATTUPALLI
PORT LIMITED
ADANI POWER
(MUNDRA) LIMITED
ADANI POWER
(MUNDRA) LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U61100GJ2015PLC084219 U61100GJ2015PLC084219 U40300GJ2015PLC082295 U40300GJ2015PLC082295
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Fellow Subsidiary Fellow Subsidiary
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Services received related party
transactions
0.6 0.52
Outstanding balances for related
party
transactions [Abstract]
Amounts payable related party
transactions
0.04 0
Amounts receivable related party
transactions
0 (A) 1.82
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0
Footnotes
(A) Trade receivable

302. 302
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(19)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 24 25
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI NYK AUTO
LOGISTICS SOLUTIONS
PRIVATE LIMITED
ADANI NYK AUTO
LOGISTICS SOLUTIONS
PRIVATE LIMITED
ADANI POWER
RAJASTHAN LIMITED
ADANI POWER
RAJASTHAN LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U60221GJ2018PTC104101 U60221GJ2018PTC104101 U40104GJ2008PLC052743 U40104GJ2008PLC052743
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Joint venture Joint venture
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Revenue from rendering of
services related
party transactions
(A) 41.62 7.81
Outstanding balances for related
party
transactions [Abstract]
Amounts receivable related party
transactions
37.41 (B) 7.81
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0
Footnotes
(A) Sales/ Services rendered
(B) Other current assets

303. 303
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(20)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 26 35
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between related parties
[Abstract]
Disclosure of transactions between related
parties [Line items]
Name of related party
Adani Trading
Service LLP
Adani Trading
Service LLP
ADANI AGRI
LOGISTICS (BARNALA)
LIMITED
ADANI AGRI
LOGISTICS (BARNALA)
LIMITED
Country of incorporation or residence of
related party
INDIA INDIA INDIA INDIA
Permanent account number of related party ABHFA7235K ABHFA7235K
CIN of related party U63090GJ2017PLC095187 U63090GJ2017PLC095187
Description of nature of transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related party
relationship
Entities over
which major
shareholders of
holding Company
are able to excersie
significant
influence through
voting powers
Entities over which
major shareholders
of holding
Company are able
to excersie
significant influence
through voting
powers
Step down Subsidiary
Company
Step down Subsidiary
Company
Related party transactions [Abstract]
Purchases of goods related party transactions 0 0 0 0
Expense recognised during period for bad
and doubtful debts for related party
transaction
0 0 0 0
Disclosure of transactions between related parties [Table] ..(21)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 36 37
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI AGRI
L O G I S T I C S
(BATHINDA) LIMITED
ADANI AGRI
L O G I S T I C S
(BATHINDA) LIMITED
ADANI AGRI
LOGISTICS (BORIVALI)
LIMITED
ADANI AGRI
LOGISTICS (BORIVALI)
LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U63030GJ2017PLC095224 U63030GJ2017PLC095224 U63030GJ2018PLC103573 U63030GJ2018PLC103573
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Step down Subsidiary
Company
Step down Subsidiary
Company
Step down Subsidiary
Company
Step down Subsidiary
Company
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0

304. 304
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(22)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 38 39
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI AGRI
LOGISTICS (DEWAS)
LIMITED
ADANI AGRI
LOGISTICS (DEWAS)
LIMITED
ADANI AGRI
L O G I S T I C S
(DHAMORA) LIMITED
ADANI AGRI
L O G I S T I C S
(DHAMORA) LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U63090GJ2014PLC079629 U63090GJ2014PLC079629 U74999GJ2018PLC103574 U74999GJ2018PLC103574
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Step down Subsidiary
Company
Step down Subsidiary
Company
Step down Subsidiary
Company
Step down Subsidiary
Company
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Outstanding balances for related
party
transactions [Abstract]
Amounts payable related party
transactions
0.14 0
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0

305. 305
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(23)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 40 41
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI AGRI
LOGISTICS (HARDA)
LIMITED
ADANI AGRI
LOGISTICS (HARDA)
LIMITED
ADANI AGRI
L O G I S T I C S
(HOSHANGABAD)
LIMITED
ADANI AGRI
L O G I S T I C S
(HOSHANGABAD)
LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U63023GJ2014PLC079601 U63023GJ2014PLC079601 U63000GJ2014PLC079611 U63000GJ2014PLC079611
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Step down Subsidiary
Company
Step down Subsidiary
Company
Step down Subsidiary
Company
Step down Subsidiary
Company
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0

306. 306
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(24)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 42 43
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI AGRI
LOGISTICS (KANNAUJ)
LIMITED
ADANI AGRI
LOGISTICS (KANNAUJ)
LIMITED
ADANI AGRI
LOGISTICS (KATIHAR)
LIMITED
ADANI AGRI
LOGISTICS (KATIHAR)
LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U63030GJ2017PLC095059 U63030GJ2017PLC095059 U63090GJ2016PLC086566 U63090GJ2016PLC086566
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Step down Subsidiary
Company
Step down Subsidiary
Company
Step down Subsidiary
Company
Step down Subsidiary
Company
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Outstanding balances for related
party
transactions [Abstract]
Amounts payable related party
transactions
0.42 0 1.72 0
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0

307. 307
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(25)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 44 45
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI AGRI
L O G I S T I C S
(KOTKAPURA)
LIMITED
ADANI AGRI
L O G I S T I C S
(KOTKAPURA)
LIMITED
ADANI AGRI
LOGISTICS (MANSA)
LIMITED
ADANI AGRI
LOGISTICS (MANSA)
LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U63090GJ2016PLC086571 U63090GJ2016PLC086571 U63030GJ2017PLC095203 U63030GJ2017PLC095203
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Step down Subsidiary
Company
Step down Subsidiary
Company
Step down Subsidiary
Company
Step down Subsidiary
Company
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0
Disclosure of transactions between related parties [Table] ..(26)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 46 47
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI AGRI
LOGISTICS (MOGA)
LIMITED
ADANI AGRI
LOGISTICS (MOGA)
LIMITED
ADANI AGRI
LOGISTICS (MP)
LIMITED
ADANI AGRI
LOGISTICS (MP)
LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U63030GJ2017PLC095190 U63030GJ2017PLC095190 U74120GJ2014PLC079278 U74120GJ2014PLC079278
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Step down Subsidiary
Company
Step down Subsidiary
Company
Step down Subsidiary
Company
Step down Subsidiary
Company
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0

308. 308
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(27)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 48 49
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI AGRI
LOGISTICS (NAKODAR)
LIMITED
ADANI AGRI
LOGISTICS (NAKODAR)
LIMITED
ADANI AGRI
LOGISTICS (PANIPAT)
LIMITED
ADANI AGRI
LOGISTICS (PANIPAT)
LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U63030GJ2017PLC095202 U63030GJ2017PLC095202 U63030GJ2017PLC095073 U63030GJ2017PLC095073
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Step down Subsidiary
Company
Step down Subsidiary
Company
Step down Subsidiary
Company
Step down Subsidiary
Company
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Outstanding balances for related
party
transactions [Abstract]
Amounts payable related party
transactions
0.08 0
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0

309. 309
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(28)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 50 51
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI AGRI
LOGISTICS (RAMAN)
LIMITED
ADANI AGRI
LOGISTICS (RAMAN)
LIMITED
ADANI AGRI
LOGISTICS (SATNA)
LIMITED
ADANI AGRI
LOGISTICS (SATNA)
LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U63030GJ2017PLC095188 U63030GJ2017PLC095188 U63000GJ2014PLC079612 U63000GJ2014PLC079612
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Step down Subsidiary
Company
Step down Subsidiary
Company
Step down Subsidiary
Company
Step down Subsidiary
Company
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0

310. 310
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(29)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 52 53
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI AGRI
LOGISTICS (UJJAIN)
LIMITED
ADANI AGRI
LOGISTICS (UJJAIN)
LIMITED
DHAMRA LNG
TERMINAL PRIVATE
LIMITED
DHAMRA LNG
TERMINAL PRIVATE
LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U63000GJ2014PLC079619 U63000GJ2014PLC079619 U11200GJ2015PTC081996 U11200GJ2015PTC081996
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Step down Subsidiary
Company
Step down Subsidiary
Company
Step down Subsidiary
Company
Step down Subsidiary
Company
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Outstanding balances for related
party
transactions [Abstract]
Amounts receivable related party
transactions
(A) 2.2 0
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0
Footnotes
(A) Advances to suppliers

311. 311
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(30)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 54 55
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
ADANI ENNORE
CONTAINER
TERMINAL PRIVATE
LIMITED
ADANI ENNORE
CONTAINER
TERMINAL PRIVATE
LIMITED
ADANI LOGISTICS
SERVICES PRIVATE
LIMITED
ADANI LOGISTICS
SERVICES PRIVATE
LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U61200GJ2014PTC078795 U61200GJ2014PTC078795 U60210GJ2006PTC118174 U60210GJ2006PTC118174
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Fellow Subsidiary Fellow Subsidiary Other Subsidiary Company Other Subsidiary Company
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Services received related party
transactions
413.37 49.67
Revenue from rendering of
services related
party transactions
10.61 0 803.86 286.6
Other related party transactions
expense
0 (A) 185.11
Other related party transactions
income
(B) 29.09 0
Other related party transactions
contribution made
(C) 732.25 (D) 29,371.2
Other related party transactions
contribution received
(E) 3,328.45 (F) 1,775
Outstanding balances for related
party
transactions [Abstract]
Amounts payable related party
transactions
101.06 (G) 47.52
Amounts receivable related party
transactions
(H) 14.53 0 (I) 174.74 (J) 2,823.73
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0

312. 312
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Footnotes
(A)
Reimbursement of Expenses 30.98
Interest Expense 154.13
(B) Interest Income
(C) Loan given
(D)
Loan repaid 4,371.20
Investment in perpetual debt instrument 25,000.00
(E) Loan received back
(F) Loan received back
(G) Trade payable
(H)
Advances to suppliers 4.48
Trade receivable 10.05
(I)
Other current assets 1.80
Trade receivable 172.94
(J)
Trade receivable 181.00
Loan given balance 2,596.20
Interest accrued receivable 46.53

313. 313
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(31)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 58 62 63
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
Adani Institute for
Education and Research
Adani Institute for
Education and Research
THE ADANI HARBOUR
SERVICES LIMITED
ADANI PROPERTIES
PRIVATE LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U80903GJ2014NPL081534 U80903GJ2014NPL081534 U61100GJ2009FLC095953 U45201GJ1995PTC026067
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
OTHER OTHER
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Related party transactions
[Abstract]
Purchases of goods related party
transactions
0 0 0 0
Purchases of property and other
assets,
related party transactions
(A) 435.35
Services received related party
transactions
0.16 4.35
Other related party transactions
contribution received
(B) 2,59,013
Outstanding balances for related
party
transactions [Abstract]
Amounts payable related party
transactions
0 (C) 4.46 (D) 2,59,013
Amounts receivable related
party transactions
(E) 0.06 0
Expense recognised during period
for bad
and doubtful debts for related
party
transaction
0 0 0 0
Footnotes
(A) Purchase of investment
(B)
Perpetual loan taken 259013
(C) Trade payable
(D) Perpetual Securities (loan)
(E) Advances to suppliers

314. 314
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(32)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 64 65 66 67
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
Disclosure of transactions between related
parties
[Abstract]
Disclosure of transactions between related
parties [Line items]
Name of related party
BELVEDERE GOLF AND
COUNTRY CLUB
PRIVATE LIMITED
M A R I N E
INFRASTRUCTURE
DEVELOPER PRIVATE
LIMITED
A D A N I
BANGLADESH
PORTS PRIVATE
LIMITED
SHANKHESHWAR
BUILDWELL PRIVATE
LIMITED
Country of incorporation or residence of
related party
INDIA INDIA BANGLADESH INDIA
CIN of related party U92412GJ2008PTC055617 U74999TN2016PTC103769 U45201GJ2008PTC052844
Description of nature of transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related party
relationship
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Entities over
which major
shareholders of
holding Company
are able to
excersie
significant
influence through
voting powers
Wholly owned subsidiary
Related party transactions [Abstract]
Purchases of goods related party
transactions
0 0 0 0
Services received related party
transactions
0.14 1.14 5.05
Other related party transactions expense (A) 13.2
Other related party transactions
contribution made
(B) 28,378.95
Outstanding balances for related party
transactions [Abstract]
Amounts payable related party
transactions
0.05 10.77 5.05
Expense recognised during period for bad
and doubtful debts for related party
transaction
0 0 0 0
Footnotes
(A) Rent charges paid
(B) Investment in perpetual debt instrument

315. 315
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(33)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 68 69 70 71
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
Disclosure of transactions between
related parties
[Abstract]
Disclosure of transactions between
related
parties [Line items]
Name of related party
SULOCHANA
PEDESTAL PRIVATE
LIMITED
UDUPI POWER
CORPORATION LIMITED
ADANI AHMEDABAD
INTERNATIONAL
AIRPORT LIMITED
ADANI BRAHMA
SYNERGY PRIVATE
LIMITED
Country of incorporation or
residence of
related party
INDIA INDIA INDIA INDIA
CIN of related party U45500GJ2016PTC094340 U31909KA1996PLC019918 U63030GJ2019PLC110076 U45200DL2017PTC317052
Description of nature of
transactions with
related party
As per notes As per notes As per notes As per notes
Description of nature of related
party
relationship
Wholly owned subsidiary
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Related party transactions
[Abstract]
Purchases of goods related
party transactions
0 0 0 0
Services received related party
transactions
0.02
Other related party transactions
contribution made
(A) 123.52
Outstanding balances for related
party
transactions [Abstract]
Amounts payable related party
transactions
27.68
Amounts receivable related
party transactions
(B) 2.35
Expense recognised during
period for bad
and doubtful debts for related
party
transaction
0 0 0 0
Footnotes
(A) Investment in perpetual debt instrument
(B) Advances to suppliers

316. 316
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of transactions between related parties [Table] ..(34)
Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 72 73
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
Disclosure of transactions between related parties [Abstract]
Disclosure of transactions between related parties [Line items]
Name of related party
A D A N I
INTERNATIONAL
CONTAINER
TERMINAL PRIVATE
LIMITED
ADANI TOWNSHIP &
REAL ESTATE
COMPANY PRIVATE
LIMITED
Country of incorporation or residence of related party INDIA INDIA
CIN of related party U61200GJ2011PTC065095 U70101GJ2012PTC071738
Description of nature of transactions with related party As per notes As per notes
Description of nature of related party relationship
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Entities over which major
shareholders of holding
Company are able to
excersie significant
influence through voting
powers
Related party transactions [Abstract]
Purchases of goods related party transactions 0 0
Outstanding balances for related party transactions [Abstract]
Amounts receivable related party transactions (A) 3.54 (B) 3.15
Expense recognised during period for bad and doubtful debts for related party
transaction
0 0
Footnotes
(A) Advances to suppliers
(B) Advances to suppliers
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of related party [TextBlock]
Textual information (73)
[See below]
Whether there are any related party transactions during year Yes Yes
Disclosure of transactions between related parties [TextBlock]
Textual information (74)
[See below]
Whether entity applies exemption in Ind AS 24.25 No No
Whether company is subsidiary company Yes Yes
Section under which company is subsidiary Section 2(87)(ii) Section 2(87)(ii)

317. 317
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (73)
Disclosure of related party [Text Block]
Related Parties transactions
The Management has identified the following entities as related parties of
the Company for the year ended March 31, 2021 for the purposes of
reporting as per IND AS 24 – Related Party Disclosure, which are as
under:
Particulars Name of Company
Parent Company Adani Ports and Special Economic Zone Limited
Wholly owned Subsidiary Companies Adani Agri Logistics Limited
Adani Agri Logistics (Dahod) Limited
Adani Agri Logistics (Samastipur) Limited
Adani Agri Logistics (Darbhanga) Limited
Dermot Infracon Private Limited
Blue Star Realtors Private Limited
Sulochana Pedestal Private Limited (acquired on
March 31. 2021)
Shankheshwar Buildwell Private Limited
(acquired on March 30, 2021)
Adani Logistics International Pte Limited
(incorporated on July 13, 2020)
Dhamra Infrastructure Private Limited (Formerly
known as Welspun Orissa Steel Private Limited)
(w.e.f.April 22, 2019 to March 21, 2021)
Other Subsidiary Companies
Adani Total Private Limited ( Formerly known as
Adani Petroleum Terminal Private Limited (w.e.f.
March 16, 2019 to December 30, 2019)
Adani Logistics Services Private Limited
(Formerly known as Innovative B2B Logistics
Solutions Private Limited) (acquired on August
06, 2019)

318. 318
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Step down Subsidiary Companies Adani Agri Logistics (MP) Limited
Adani Agri Logistics (Harda) Limited
Adani Agri Logistics (Hoshangabad) Limited
Adani Agri Logistics (Satna) Limited
Adani Agri Logistics (Ujjain) Limited
Adani Agri Logistics (Dewas) Limited
Adani Agri Logistics (Katihar) Limited
Adani Agri Logistics (Kotkapura) Limited
Adani Agri Logistics (Kannauj) Limited
Adani Agri Logistics (Panipat) Limited
Adani Agri Logistics (Raman) Limited
Adani Agri Logistics (Nakodar) Limited
Adani Agri Logistics (Barnala) Limited
Adani Agri Logistics (Bathinda) Limited
Adani Agri Logistics (Mansa) Limited
Adani Agri Logistics (Moga) Limited
Adani Agri Logistics (Borivali) Limited
Adani Agri Logistics (Dhamora) Limited
Dhamra LNG Terminal Private Limited (w.e.f.
March 16, 2019 to December 30, 2019)
Adani Noble Private Limited (Formerly known as
Noble Tradecon Private Limited) (acquired on
August 06, 2019)
Adani Forwarding Agent Private Limited
(Formerly known as B2B Forwarding Agent
Private Limited) (acquired on August 06, 2019)

319. 319
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Adani Logistics Infrastructure Private Limited
(Formerly known as Minion Infra Private Limited)
(acquired on August 06, 2019)
Adani Cargo Logistics Private Limited (Formerly
known as B2B Innovative Cargo Private Limited)
(acquired on August 06, 2019)
NRC Limited (acquired on March 31, 2021)
Fellow Subsidiary Companies Adani Hazira Port Limited
Adani Petronet (Dahej) Port Private Limited
Adani Ennore Container Terminal Private Limited
Adani Murmugao Port Terminal Private Limited
Adani Kandla Bulk Terminal Private Limited
The Dhamra Port Company Limited
Adani Kattupalli Port Private Limited
Marine Infrastructure Development Private
Limited
The Adani Harbour Services Limited
Dhamra Infrastructure Private Limited (Formerly
known as Welspun Orissa Steel Private Limited)
(w.e.f. March 22, 2021)
Mpsez Utilities Limited
Entities over which (i) Key Management Personnel and their relatives & (ii)
entities having significant influence over the Company have control or are
under significant influence through voting powers
Adani Enterprises Limited
Adani Power Mundra Limited
Adani Wilmar Limited
Adani Infrastructure and Developers Private
Limited
Parampujya Solar Energy Private Limited
Wardha Solar (Maharashtra) Private Limited

320. 320
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Adani Power Maharashtra Limited
Adani Power Rajasthan Limited
Adani Power Limited
Adani Bunkering Private Limited
Mundra Solar PV Limited
Prayatna Developers Private Limited
Adani Green Energy (UP) Limited
Adani Foundation
Adani Institute for Education and Research
Udupi Power Corporation Limited
Adani Infra (India) Limited
Adani Green Energy Limited
Prayagraj Water Private Limited
Adani Warehousing Services Private Limited
Belvedere Golf and Country Club Private Limited
Adani Bangladesh Ports Private Limited
Adani Properties Private Limited
Adani Ahmedabad International Airport Limited
Adani International Container Terminal Private
Limited
Adani Township & Real Estate Company Private
Limited
Joint ventures
Adani NYK Auto Logistics Solutions Private
Limited
Adani Total Private Limited ( Formerly known as
Adani Petroleum Terminal Private Limited (w.e.f.

321. 321
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
December 31, 2019) )
Key Management Personnel
Capt. Sandeep Mehta- Managing Director
(Ceased w.e.f May 03, 2021)
Capt. Unmesh Abhyankar- Director
Mr.Vikram Jaisinghani - Managing Director
(Appointed w.e.f May 03, 2021)
Dr.Chitra Bhatnagar- Director (Ceased w.e.f.
March 30, 2021)
Komal Majmudar – (Appointed w.e.f. March 23,
2021)
Mr. Piyush Gandhi (Chief Financial Officer)
Mr. Yogesh Dalal (Company Secretary)
Notes:
(i)The names of the related parties and nature of the relationships where control exists are disclosed irrespective of whether or not there have
been transactions between the related parties. For others, the names and the nature of relationships is disclosed only when the transactions are
entered into by the Company with the related parties during the existence of the related party relationship.
(ii) Aggregate of transactions for the year ended with these parties have been given below.

322. 322
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (74)
Disclosure of transactions between related parties [Text Block]
Details of Related Party Transactions Rs. in Lacs
Category Name of Related Party
March 31,
2021
March 31,
2020
Sales/ Services rendered Adani Ports and Special Economic Zone Limited
250.39
866.63
Adani Enterprises Limited
827.52
1,890.67
Adani Hazira Port Limited
148.51
144.18
Adani Power Maharashtra Limited - 98.52
Adani Logistics Services Private Limited
803.86
286.60
Adani Bunkering Private Limited - 2.75
Adani Green Energy Limited - 36.18
Prayatna Developers Private Limited - (0.83)
Parampujya Solar Energy Private Limited - (0.01)
Mundra Solar PV Limited
35.24
-
Adani Ennore Container Terminal Private Limited
10.61
-
Adani Agri Logistics Limited
26.16
-
Adani NYK Auto Logistics Solutions Private Limited
41.62
7.81
Adani Wilmar Limited
989.88
1,319.86
Sale of non financial assets Adani Wilmar Limited
645.44
5,397.80

323. 323
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Reimbursement of Expenses Adani Logistics Services Private Limited - 30.98
Adani Power Limited
21.29
-
Purchases/ Services Availed Adani Ports and Special Economic Zone Limited
1,654.98
1,823.06
Adani Enterprises Limited
116.82
517.48
Adani Kandla Bulk Terminal Private Limited - (232.56)
The Dhamra Port Company Limited
651.21
631.70
Adani Hazira Port Limited
799.91
336.48
Adani Petronet (Dahej) Port Private Limited
450.30
84.94
Marine Infrastructure Development Private Limited 1.14 -
Adani Murmugao Port Terminal Private Limited - 10.00
Adani Warehousing Services Private Limited
45.45
30.95
Adani Institute for Education and Research 0.16 4.35
Adani Logistics Services Private Limited
413.37
49.67
Adani Power Mundra Limited 0.60 0.52
Udupi Power Corporation Limited 0.02 -
Adani Agri Logistics Limited 3.05 -
Belvedere Golf and Country Club Private Limited 0.14 -
Adani Bangladesh Ports Private Limited 5.05 -
Purchase of Property plant and
equipments
Adani Ports and Special Economic Zone Limited - 923.60
Sale of Property plant and equipments Adani Ports and Special Economic Zone Limited - 13,259.06

324. 324
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Interest Expense Adani Ports and Special Economic Zone Limited
974.88
4,531.71
Adani Agri Logistics Limited
869.19
535.47
Adani Logistics Services Private Limited
29.09
154.13
Adani Ports and Special Economic Zone Limited
1,736.45
-
Adani Agri Logistics (Darbhanga) Limited 2.78 -
Adani Agri Logistics (Samastipur) Limited 0.33 -
Blue Star Realtors Private Limited - 258.92
Donation Adani Foundation
152.00
58.20
Rent expense Adani Ports and Special Economic Zone Limited
3,008.89
894.07
Marine Infrastructure Development Private Limited
13.20
-
Adani Agri Logistics Limited
12.01
-
Adani Infrastructure and Developers Private Limited - 3.97
Details of Related Party Transactions Rs. in Lacs
Category Name of Related Party
March 31,
2021
March 31,
2020
Loan taken Adani Ports and Special Economic Zone Limited
20,945.00
98,180.00
Adani Agri Logistics (Samastipur) Limited 0.60 -
Adani Agri Logistics (Dahod) Limited
233.20
-
Adani Agri Logistics (Darbhanga) Limited 8.30 -
Blue Star Realtors Private Limited
14.00
-

325. 325
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Loan repaid Adani Ports and Special Economic Zone Limited
56,977.36
89,350.00
Adani Agri Logistics (Samastipur) Limited 0.60 -
Adani Agri Logistics (Dahod) Limited
233.20
-
Adani Agri Logistics (Darbhanga) Limited 8.30 -
Blue Star Realtors Private Limited
14.00
-
Adani Agri Logistics Limited
6,375.75
14,820.00
Adani Logistics Services Private Limited
732.25
4,371.20
Blue Star Realtors Private Limited - 30.00
Adani Agri Logistics (Samastipur) Limited
36.60
-
Adani Agri Logistics (Darbhanga) Limited
190.55
-
Adani Ports and Special Economic Zone Limited
106,636.34
-
Loan received back Adani Agri Logistics Limited
14,779.27
546.00
Adani Logistics Services Private Limited
3,328.45
1,775.00
Blue Star Realtors Private Limited - 18,678.25
Adani Ports and Special Economic Zone Limited
101,510.88
-
Perpetual loan taken Adani Ports and Special Economic Zone Limited -
155,895.00
The Adani Harbour Services Limited
259,013.00
-
Perpetual loan Repaid Adani Ports and Special Economic Zone Limited
63,000.00
-

326. 326
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Investment in perpetual debt instrument Adani Agri Logistics Limited 940.00 10,250.00
Dermot Infracon Private Limited
17.00
13.00
Adani Logistics Services Private Limited - 25,000.00
Adani Agri Logistics (Dahod) Limited
465.15
99.00
Adani Agri Logistics (Darbhanga) Limited
275.35
2,611.00
Adani Agri Logistics (Samastipur) Limited
714.67
1,342.00
Dhamra Infrastructure Private Limited
13.50
1.00
Sulochana Pedestal Private Limited
123.52
-
Shankheshwar Buildwell Private Limited
28,378.95
-
Blue Star Realtors Private Limited 9.00 20,041.25
Perpetual Securities received back Adani Agri Logistics Limited - 1,500.00
Adani Agri Logistics (Samastipur) Limited
2,047.43
9.24
Adani Agri Logistics (Dahod) Limited
233.20
65.02
Adani Agri Logistics (Darbhanga) Limited
2,873.74
12.61
Purchase of investment (refer note 4(i)) Adani Ports and Special Economic Zone Limited - 20.00
Adani Power Limited
141,522.67
-
Adani Properties private Limited
435.35
-
Sale of investment The Dhamra Port Company Limited
7,516.50
-
Investment in Preference share
Adani Total Private Limited (Formerly known as Adani
Petrolium Terminal Private Limited) 2,375.00
28,936.18

327. 327
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Advance for purchase of Compulsorily
Convertible Preference shares
Adani Power Limited
73,385.56
-
Compensation of Key Management
Personnel
a) Short-term benefits Mr. Piyush Gandhi (refer note 1 below)
21.99
21.78
b) Post-employment benefits Mr. Piyush Gandhi (refer note 1 below) 1.86 1.47
c) Other long-term benefits Mr. Piyush Gandhi (refer note 1 below) 0.48 0.54
d) Director sitting fees Dr. Chitra Bhatnagar 0.80 1.23
Note :
1. Compensation of key management personnel does not include Provision for Leave Encashment and Gratuity as it is provided in the books
on the basis of actuarial valuation for the Company as a whole and hence individual figures cannot be identified.
Outstanding balance as at the end of the year
Category Name of Related Party
March 31,
2021
March
31,2020
Trade receivable
Adani Ports and Special Economic Zone
Limited
0.83 247.93
Adani Enterprises Limited
882.81
771.18
Adani Hazira Port Limited 2.15 75.10
Adani Wilmar Limited
191.33
205.53
Mundra Solar PV Limited
35.52
3.09
Prayatna Developers Private Limited - 3.80
Adani Kandla Bulk Terminal Private
Limited 246.66
244.98
Adani Green Energy Limited - 36.18
Parampujya Solar Energy Private Limited - 118.58
Adani Power Mundra Limited - 1.82
Adani Logistics Services Private Limited
172.94
181.00

328. 328
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Adani Ennore Container Terminal Private
Limited 10.05
-
Adani NYK Auto Logistics Solutions
Private Limited 37.41
-
Adani Power Maharashtra Limited - 154.93
Trade payable
Adani Ports and Special Economic Zone
Limited 583.63
1,675.99
Adani Enterprises Limited
187.76
403.23
The Dhamra Port Company Limited
93.48
338.44
Adani Hazira Port Limited
203.52
234.43
Adani Petronet (Dahej) Port Private
Limited 480.56
98.05
Adani Warehousing Services Private
Limited
0.83 27.85
Adani Logistics Services Private Limited
101.06
47.52
Adani Institute for Education and
Research
- 4.46
Marine Infrastructure Development Private
Limited 10.77
-
Adani Ahmedabad International Airport
Limited 27.68
-
Adani Agri Logistics Limited
10.35
-
Adani Agri Logistics (Katihar) Limited 1.72 -
Adani Agri Logistics (Kannauj) Limited 0.42 -
Adani Agri Logistics (Panipat) Limited 0.08 -
Adani Agri Logistics (Dhamora) Limited 0.14 -

329. 329
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Adani Agri Logistics (Darbhanga) Limited 0.19 -
Adani Bangladesh Ports Private Limited 5.05 -
Belvedere Golf and Country Club Private
Limited
0.05 -
Adani Power Limited
21.29
-
Adani Power Mundra Limited 0.04 -
Outstanding balance as at the end of the year Rs. in Lacs
Category Name of Related Party
March
31,2021
March
31,2020
Non trade receivable
Adani Ports and Special Economic Zone
Limited
- 14,610.06
Borrowings
Adani Ports and Special Economic Zone
Limited
- 36,032.36
perpetual non-cumulative non-convertible
debentures (perpetual debt)
Adani Ports and Special Economic Zone
Limited 50,000.00
50,000.00
Perpetual Securities (loan)
Adani Ports and Special Economic Zone
Limited 219,000.00 282,000.00
The Adani Harbour Services Limited
259,013.00
-
Interest accrued but not due (payable)
Adani Ports and Special Economic Zone
Limited
- 4,078.54
Loan given balance Adani Logistics Services Private Limited - 2,596.20
Adani Agri Logistics Limited
5,870.48
14,274.00
Adani Agri Logistics (Samastipur) Limited
36.60
-
Adani Agri Logistics (Darbhanga) Ltd
190.55
-
Adani Ports and Special Economic Zone
Limited 5,125.46
-
Interest accrued receivable Adani Logistics Services Private Limited - 46.53

330. 330
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Adani Ports and Special Economic Zone
Limited 959.10
-
Adani Agri Logistics (Samastipur) Limited 0.30 -
Adani Agri Logistics (Darbhanga) Ltd 2.56 -
Adani Agri Logistics Limited
88.70
481.93
Other current assets
Adani NYK Auto Logistics Solutions
Private Limited
- 7.81
Adani Logistics Services Private Limited 1.80 -
Adani Agri Logistics Limited
26.16
-
Other current liabilities
Adani Ports and Special Economic Zone
Limited
0.32 0.32
Other financial assets Adani Power Limited
73,385.56
-
Advances to suppliers
Adani Ennore Container Terminal Private
Limited
4.48 -
Adani Institute for Education and
Research
0.06 -
Adani Brahma Synergy Private Limited 2.35 -
Adani Kandla Bulk Terminal Private
Limited
- 110.16
Adani Agri Logistics (Satna) Limited 2.20 -
Adani Agri Logistics Limited 0.56 -
Adani Township & Real Estate Company
Private Limited
3.15 -
Adani International Container Terminal
Private Limited
3.54 -
Prayagraj Water Private Limited - 1.58
Advances from customers
Wardha Solar (Maharashtra) Private
Limited
0.32 0.32

331. 331
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Adani Kandla Bulk Terminal Private
Limited
1.69 -
Adani Green Energy Limited 0.72 -
Adani Enterprises Limited - 35.74
The particulars given above have been identified on the basis of information available with the Company.
Terms and conditions of transactions with related parties
1. Outstanding balances of related parties at the year-end are unsecured and settlement occurs in cash. There have been no guarantees
provided or received for any related party receivables or payables. For the period ended March 31, 2021, the Company has not recorded any
impairment of receivables relating to amounts due from related parties. This assessment is undertaken each financial year through examining
the financial position of the related party and the market in which the related party operates.
2. Managing Director and Non-executive Director of the company are in employment with the parent company, Adani Ports and Special
Economic Zone Limited and they are paid remuneration by the parent Company.
3. The company has issued bank guarantees of Rs. 3,090.39 lacs (previous year Rs. 4,100.71 lacs) out of the limits available with the parent
Company.
4. The company has issued letter of credit of Rs. 210.33 lacs (previous year Rs. 149.37 lacs) out of the limits available with the parent
Company.
[611700] Notes - Other provisions, contingent liabilities and contingent assets
Disclosure of contingent liabilities [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of contingent liabilities [Axis]
Legal proceedings contingent liability
[Member]
Tax contingent liability [Member]
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of contingent liabilities [Abstract]
Disclosure of contingent liabilities [Line items]
Description of nature of obligation, contingent
liabilities
Textual information
(75) [See below]
Textual information
(76) [See below]
Various maters
pending at Income
Tax authorities for
FY 2011-12 to
2014-15
Various maters
pending at Income
Tax authorities for
FY 2011-12 to
2014-15
Estimated financial effect of contingent
liabilities
0.13 0.13 0 13.59
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of other provisions, contingent liabilities and contingent assets
[TextBlock]
Disclosure of contingent liabilities [TextBlock]
Whether there are any contingent liabilities Yes Yes
Textual information (75)
Description of nature of obligation, contingent liabilities
The Company has acquired land of 25.62 Acre at Kathuwas district, Rajasthan. The Company has paid stamp duty on acquisition of such
land. The Collector of stamp duty has raised a demand for additional stamp duty of Rs. 80.45 lacs on the Company. The Company has filed
an appeal against the said demand.The management is confident that no liability will devolve on the Company in this regard. The Company
has paid Rs. 40.22 lacs under protest. Company has received favorable order in FY 2016-17 for liability of Rs. 80.19 lacs. During the FY
2018-19 Company has provided liabilities of Rs. 0.13 lacs in the statement of profit and loss account.

332. 332
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (76)
Description of nature of obligation, contingent liabilities
The Company has acquired land of 25.62 Acre at Kathuwas district, Rajasthan. The Company has paid stamp duty on acquisition of such
land. The Collector of stamp duty has raised a demand for additional stamp duty of Rs. 80.45 lacs on the Company. The Company has filed
an appeal against the said demand.The management is confident that no liability will devolve on the Company in this regard. The Company
has paid Rs. 40.22 lacs under protest. Company has received favorable order in FY 2016-17 for liability of Rs. 80.19 lacs. During the FY
2018-19 Company has provided liabilities of Rs. 0.13 lacs in the statement of profit and loss account.
[700200] Notes - Corporate social responsibility
Disclosure of net profits for last three financial years [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Net profits for last three financial years [Axis]
Financial year 1
[Member]
Financial year 2
[Member]
Financial year 3
[Member]
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
01/04/2020
to
31/03/2021
Disclosure of net profits for last three financial years [Abstract]
Disclosure of net profits for last three financial years [LineItems]
Description of financial year 2019-20 2018-19 2017-18
Profit before tax of financial year 15,697.06 5,013.03 2,907.69
Net profit computed u/s 198 and adjusted as per rule 2(1)(f)
of Companies (CSR Policy) Rules, 2014
15,697.06 5,013.03 1,978.91
Classification of CSR spending [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of CSR spending [Axis] 1
01/04/2020
to
31/03/2021
Disclosure of CSR spending [Abstract]
Details of CSR spent during financial year [Abstract]
Manner in which amount CSR spent during financial year [Abstract]
Manner in which amount CSR spent during financial year [Line items]
CSR project or activity identified Promoting Health Care
Sector in which project is covered Health care
Whether projects or programs undertaken in local area or other No
Name of state or union territory where projects or programs was undertaken All India
Name of district where projects or programs was undertaken All India
Budget amount outlay project or program wise 152
Amount spent on projects or programs [Abstract]
Direct expenditure on projects or programs 152
Total amount spent on projects or programs 152
Mode of amount spent
B y
Trusts/Societies/Section
8 company set up by
company itself

333. 333
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
Disclosure of corporate social responsibility explanatory [TextBlock]
Textual information (77)
[See below]
Whether provisions of corporate social responsibility are applicable on
company
Yes
Disclosure of composition of CSR committee [TextBlock]
Textual information (78)
[See below]
Whether company has written CSR policy Yes
Details CSR policy [TextBlock]
Textual information (79)
[See below]
Average net profit for last three financial years 7,563
Prescribed CSR expenditure 151.26
Amount CSR to be spent for financial year 152
Amount CSR spent for financial year 152
Amount spent in local area 0
Total amount spent on construction/acquisition of any asset 0
Total amount spent on purposes other than
construction/acquisition of any asset
0
Details of implementing agency Adani Foundation

334. 334
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (77)
Disclosure of corporate social responsibility explanatory [Text Block]
ANNUAL REPORT ON CSR ACTIVITES TO BE INCLUDED IN THE BOARD’S REPORT FOR FINANCIAL YEAR 2020-21.
1. Brief outline on CSR Policy of the Company.
The Company has framed Corporate Social Responsibility (CSR) Policy which encompasses its philosophy and guides its sustained efforts
for undertaking and supporting socially useful programs for the welfare & sustainable development of the society.
The Company carried out/get implemented its CSR activities/projects through Adani Foundation. The Company has identified Education,
Community Health, Sustainable Livelihood and Community Infrastructure as the core sectors for CSR activities.
2. Composition of CSR Committee:
Sr.
No.
Name of
Director
Designation / Nature
of Directorship
Number of meetings of CSR
Committee held during the year
Number of meetings of CSR Committee
attended during the year
1
Capt. Sandeep
Mehta 1
Chairman 2 2
2
Mr. Vikram
Jaisinghani 2
Chairman - -
3
Capt. Unmesh
Abhayankar
Member 2 2
4
Dr. Chitra
Bhatnagar 3
Member 2 2
5
Mrs. Komal
Majmudar 2
Member - -
1 Ceased w.e.f 03.05.2021 2 Inducted as member w.e.f 03.05.2021
3 Ceased w.e.f 30.03.2021
3.
Provide the web-link where Composition of CSR Committee, CSR Policy and CSR projects approved by the Board are
disclosed on the website of the Company.
:
NA
4.
Provide the details of Impact assessment of CSR projects carried out in Pursuance of Sub-rule (3) of rule 8 of the
Companies (Corporate Social Responsibility Policy) Rules, 2014, if applicable (attach the report).
:
NA
5.
Details of the amount available for set off in pursuance of sub-rule (3) of rule 7 of the Companies (Corporate Social
Responsibility Policy) Rules, 2014 and amount required for set off for the Financial year, if any.
:
NA
Sr.
No.
Financial
Year
Amount available for set-off from preceding Financial
years (in Rs.)
Amount required to be set off for the Financial year,
if any (in Rs.)
- - -
Total

335. 335
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
6. Average net profit of the Company as per Section 135(5). : Rs. 75.63 Crore
7. (a) Two percent of average net profit of the Company as per Section 135(5). : Rs. 1.52 Crore
(b) Surplus arising out of the CSR projects or programmes or activities of the previous Financial years. : -
(c) Amount required to be set off for the Financial Year, if any. : -
(d) Total CSR obligation for the Financial year (7a+7b-7c). : Rs. 1.52 Crore
8. (a) CSR amount spent or unspent for the Financial year:
Total Amount Spent for the Financial
Year (in Rs.)
Amount Unspent (in Rs.)
Total Amount transferred to Unspent
CSR Account as per Section 135(6)
Amount transferred to any fund specified under
Schedule VII as per second proviso to Section 135(5).
Amount Date of transfer
Name of
the Fund
Amount
Date of
Transfer
Rs. 1.52 Crore - - - - -
(b) Details of CSR amount spent against ongoing projects for the Financial Year:
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Sr.
No.
Name
of the
Project
Item from
the list of
activities
in
Schedule
VII to the
Act.
Local
area
(Yes
/No)
Location
of
the
Project
Project
duration
Amount
allocated
for the
project
(in Rs.)
Amount
spent in
the
current
financial
year (Rs
in lakhs)
Amount
transferred
to Unspent
CSR
Account for
the project
as per
Section
135(6) (in
Rs.)
Mode of
Implementation
Direct
(Yes
/No)
Mode of
Implementation Through
Implementing Agency.
State Dist Name
CSR
Reg.
number:
1 - - - - - - - - - -

336. 336
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
(c) Details of CSR amount spent against other than ongoing projects for the Financial year:
(1) (2) (3) (4) (5) (6) (7) (8)
Sr
No
Name
of
project
Item from the list of
activities in schedule VII
to the Act.
Local area
(Yes/No)
Location
of the
project
Amount spent for the
project (Amt Rs. In
Crore)
Mode of
implementation
Direct
(Yes/No)
Mode of
implementation
Through implementing
agency.
State District Name
CSR
registration
number
1
Promoting Health Care
to counter COVID emergency
(ii) No Across India 1.52 Yes
Adani Foundation
CSR00000265
TOTAL 1.52
(d) Amount spent in Administrative Overheads : -
(e) Amount spent on Impact Assessment, if applicable : -
(f) Total amount spent for the Financial (8b + 8c + 8d + 8e) : Rs. 1.52 Crore
(g) Excess amount for set off, if any
Sr.
No.
Particular
Amount
(Rs. In
Crore)
(i) Two percent of average net profit of the Company as per Section 135(5) 1.52
(ii) Total amount spent for the financial Year 1.52
(iii) Excess amount spent for the financial year [(ii)-(i)] -
(iv)
Surplus arising out of the CSR projects or programmes or activities of the previous financial years, if
any
-
(v) Amount available for set off in succeeding financial years [(iii) – (iv)] -

337. 337
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
9.(a) Details of Unspent CSR amount for the preceding three financial years:
Sr. No.
Preceding
Financial
Year
Amount transferred to
Unspent CSR Account
under Section 135(6)
(in Rs.)
Amount spent in
the reporting
Financial Year
(in Rs.)
Amount transferred to any fund
specified under Schedule VII as per
Section 135(6), if any.
Amount remaining to
be spent in succeeding
financial years
(in Rs.)
Name
of the
Fund
Amount
(in Rs.)
Date of transfer
1 - - - - - - -
TOTAL
(b) Details of CSR amount spent in the financial year for ongoing projects of the preceding financial year(s):
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Sr.
No
Project
ID
Name
of the
project
Financial Year in
which the project
was commenced
Project
duration
Total amount
allocated for the
project (in Rs.)
Amount spent on the
project in the
reporting Financial
Year
(in Rs.)
Cumulative amount
spent at the end of
reporting Financial
Year
(in Rs.)
Status of
the
Project-
Completed
/ ongoing
1 - - - - - - - -
TOTAL
10. In case of creation or acquisition of capital asset, furnish the details relating to the asset so created or acquired through CSR spent in the
Financial Year.
(asset-wise details)
Date of creation or acquisition of the capital asset(s) : -
Amount of CSR spent for creation or acquisition of capital asset. : -
Details of the entity or public authority or beneficiary under whose name such capital asset is registered, their address etc. : -
Provide details of the capital asset(s) created or acquired (including complete address and location of the capital asset). : -

338. 338
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
11. Specify the reason(s), if the Company has failed to spend two per cent of the average net profits as per Section 135(5) : -
Overview
For over two decades now, the Adani Foundation has contributed to the holistic development of underprivileged communities. It has been
able to envelop people, planet and prosperity in the formulation and execution of its programs. Today, the Foundation’s reach covers 3.67
million people in 2,410 villages across 18 states in India by facilitating quality education, enabling the youth with income-generating skills,
supporting sustainable and alternative livelihood opportunities from agriculture & animal husbandry, promoting a healthy society and
supporting infrastructure development.
In March 2020, the outbreak of coronavirus marked the beginning of an unprecedented time in modern history. As India took decisive steps
to contain, test and treat COVID-19 in a proactive manner, the Adani Foundation aligned its foot soldiers to the need of the hour. As the
situation continues to evolve, its CSR activities are pivoting their everyday processes, building response mechanisms as well as helping to
build back a more resilient and inclusive society.
Adani Logistics Limited has spent Rs. 1.52 Crore in the year 2020-21 towards various CSR initiatives which have been implemented by
Adani Foundation. A detailed account of the CSR initiatives carried out on behalf of the company is provided below:
COVID19 Relief
The past year have brought with them unprecedented times in the form of a highly contagious pandemic – a global humanitarian crisis has
left us grappling with fear and uncertainties tied to the rampant spread of COVID-19. Supporting the heroes on the front line and
safeguarding citizens’ lives has become the prime agenda of governments at this turning point in world history. Indian governments too, are
taking decisive steps to contain, test and treat COVID-19, while urging 1.3 billion citizens to conform to a new reality. In line with these
efforts, the Adani Foundation has taken initiatives to guard the health and well-being for rural communities, provide relief material in towns
and cities, and contribute financial aid to central and state governments. In keeping with its parent company Adani Group’s vision of
nation-building, the Adani Foundation is anchoring several COVID-19 related relief efforts.
In these trying times, the Adani Foundation committed to immediate relief work, while working in line with the requirements of the
government, health agencies, district administration and most importantly, community members. It sanitized villages, provided ration and
food packet support as well as distributed face masks made by the Adani Foundation run self-help groups. That apart, the Foundation made
financial donations and donated 10,000 PPE kits to the Government of India. PPEs, N95 masks and 100 ventilators were provided to the
Ahmedabad Municipal Corporation.
Mr. Vikram Jaisinghani
(Managing Director & Chairman CSR Committee)

339. 339
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (78)
Disclosure of composition of CSR committee [Text Block]
Composition of CSR Committee:
Sr.
No.
Name of
Director
Designation / Nature
of Directorship
Number of meetings of CSR
Committee held during the year
Number of meetings of CSR Committee
attended during the year
1
Capt. Sandeep
Mehta1
Chairman 2 2
2
Mr. Vikram
Jaisinghani2
Chairman - -
3
Capt. Unmesh
Abhayankar
Member 2 2
4
Dr. Chitra
Bhatnagar3
Member 2 2
5
Mrs. Komal
Majmudar2
Member - -
1Ceased w.e.f 03.05.2021 2Inducted as member w.e.f 03.05.2021
3Ceased w.e.f 30.03.2021
Textual information (79)
Details CSR policy [Text Block]
Brief outline on CSR Policy of the Company.
The Company has framed Corporate Social Responsibility (CSR) Policy which encompasses its philosophy and guides its sustained efforts
for undertaking and supporting socially useful programs for the welfare & sustainable development of the society.
The Company carried out/get implemented its CSR activities/projects through Adani Foundation. The Company has identified Education,
Community Health, Sustainable Livelihood and Community Infrastructure as the core sectors for CSR activities.
[610500] Notes - Events after reporting period
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of events after reporting period [TextBlock]
Textual information (80)
[See below]
Disclosure of non-adjusting events after reporting period [TextBlock]
Whether there are non adjusting events after reporting period No No

340. 340
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Textual information (80)
Disclosure of events after reporting period [Text Block]
The Company evaluates events and transactions that occur subsequent to the balance sheet date but prior to the approval of
financial statements to determine the necessity for recognition and/or reporting of any of these events and transactions in the
financial statements. As of May 03, 2021, there were no subsequent events to be recognised or reported that are not already
disclosed.
[612500] Notes - Share-based payment arrangements
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of share-based payment arrangements [TextBlock]
Whether there are any share based payment arrangement No No
Disclosure of number and weighted average exercise prices of share options
[TextBlock]
Number of share options outstanding in share based payment arrangement
[Abstract]
Total changes of number of share options outstanding in share based
payment arrangement
0 0
Number of share options outstanding in share-based payment
arrangement at end of period
0 0
Weighted average exercise price of share options outstanding in
share based payment arrangement [Abstract]
Total changes of weighted average exercise price of share
options outstanding in share-based payment arrangement
0 0
Weighted average exercise price of share options outstanding in
share-based payment arrangement at end of period
0 0
Disclosure of number and weighted average exercise prices of other equity
instruments [TextBlock]
Number of other equity instruments outstanding in share based payment
arrangement [Abstract]
Number of other equity instruments granted in share-based payment
arrangement
0 0
Total changes of number of other equity instruments outstanding
in share-based payment arrangement
0 0
Weighted average exercise price of other equity instruments
outstanding in share based payment arrangement [Abstract]
Total changes of weighted average exercise price of other
equity instruments outstanding in share-based payment
arrangement
0 0
Weighted average exercise price of other equity instruments
outstanding in share-based payment arrangement at end of period
0 0
Disclosure of indirect measurement of fair value of goods or
services received, other equity instruments granted during
period [TextBlock]
Number of other equity instruments granted in share-based payment
arrangement
0 0
Expense from share-based payment transactions in which goods or
services received did not qualify for recognition as assets
[Abstract]
Total expense from share-based payment transactions in which
goods or services received did not qualify for recognition as
assets
0 0

341. 341
ADANI LOGISTICS LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[613000] Notes - Earnings per share
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of earnings per share [TextBlock]
Basic earnings per share [Abstract]
Basic earnings (loss) per share from continuing operations [INR/shares] 1.69 [INR/shares] 2.22
Total basic earnings (loss) per share [INR/shares] 1.69 [INR/shares] 2.22
Diluted earnings per share [Abstract]
Diluted earnings (loss) per share from continuing operations [INR/shares] 1.69 [INR/shares] 2.22
Total diluted earnings (loss) per share [INR/shares] 1.69 [INR/shares] 2.22
Profit (loss), attributable to ordinary equity holders of parent entity
[Abstract]
Profit (loss), attributable to ordinary equity holders of parent entity 11,066.39 11,994.08
Profit (loss), attributable to ordinary equity holders of parent
entity including dilutive effects
11,066.39 11,994.08
Weighted average shares and adjusted weighted average shares [Abstract]
Weighted average number of ordinary shares outstanding [shares] 65,50,00,000 [shares] 65,50,00,000
Adjusted weighted average shares [shares] 0 [shares] 0
[610900] Notes - First time adoption
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
01/04/2019
to
31/03/2020
Disclosure of first-time adoption [TextBlock]
Whether company has adopted Ind AS first time No No
Disclosure of reconciliation of equity from previous GAAP to Ind AS
[TextBlock]
Equity as per Indian GAAP 0 0
Equity as per Ind AS 0 0
Disclosure of reconciliation of comprehensive income from previous GAAP
to Ind AS [TextBlock]
Comprehensive income as per Indian GAAP 0 0
Comprehensive income as per Ind AS 0 0
Disclosure of reconciliation of profit (loss) for the period from
previous GAAP to Ind AS [TextBlock]
Profit (loss) for the period as per Indian GAAP 0 0
Profit (loss) for the period as per Ind AS 0 0