The select items from financial statements of PDP Co as below: Select items from annual audited financial statements of PDP Co for the year ending 31st March 2021 and 2020 (INR in Crores) Total Assets Equity Current and Non-current Liabilities Total equity and liabilities. Revenue from operations Profit before tax (loss) 2021 36,396 10,331 26,065 36,396 61,431 352 (a). You are required to comment on the financial performance and financial condition of PDP during the year 2021 based on reported figures. Justify your comments. Total Assets Equity Current and Non-current Liabilities Total equity and liabilities Revenue from operations Profit before tax (loss) Current Ratio (b). Using the below select information of PDS Co which is a subsidiary of PDP, comment on financial performance and condition of PDS Co for the year 2021. Select items from annual audited financial statements of PDS Co for the year ending 31st March 2021 and 2020 (INR in Crores) 2021 18,519 2020 46,455 7,559 38,896 46,455 3,311 15,208 18,519 66,158 (4,845) 0 (1,818) 0.95 2020 18,201 5,342 12,859 18,201 965 (1,242) 1.30 (c). Using the following additional information about PDP along with your view about the financial condition of PDS Co in question "b you are required to compute adjusted profit before tax, total assets, total liabilities, and total equity of PDP as on 31st March 2021. Ignore the taxes while answering this question. Additional information: (1). As on 31st March 2021, PDP's non-current assets include non-current investment of Rs 850 crores in PDS Co., the subsidiary company of PDP for which parenting company is following equity method (111). As on 31st March 2021, PDP has given the corporate guarantee for borrowings of PDS for Rs 230 crores. (iv). As on 31st March 2021, PDP has deposited Rs 500 crores out of 750 crores for alleged misconduct of its subsidiary PDS. The remaining amount has to be deposited in next three months from the date of balance sheet. (d). You are required to comment on the financial performance and financial condition of PDP during the year 2021 based on adjusted figures as computed in question "c". Justify your comments.