Restated Standalone

Restated Standalone Financial Statements:

• Standalone → Financial statements of only the company itself, without including its subsidiaries, associates, or joint ventures.
• Restated → These standalone statements are revised or adjusted to:
• Correct prior period errors,
• Ensure consistency in accounting policies across periods,
• Reflect regulatory requirements (e.g., SEBI/ICDR for IPOs),
• Remove non-recurring, extraordinary, or inappropriate items,
• Present the company’s financial position in a true and comparable manner.

So, Restated Standalone Financial Statements are the company’s own financials (not consolidated with subsidiaries) that have been revised and presented again for transparency and comparability, most often in IPO prospectuses or regulatory documents.