Restated Consolidated

Restated Consolidated Financial Statements:

• Consolidated → Financial statements that combine the financials of the parent company and all its subsidiaries, presenting them as if they are a single entity.
• Restated → Past financial information has been revised/adjusted to reflect:
• Corrected errors or reclassifications,
• Compliance with regulatory requirements (e.g., SEBI/ICDR for IPO filings),
• Consistent accounting treatment (so that all years are comparable),
• Effects of corporate restructuring (mergers, acquisitions, etc.),
• Removal of extraordinary or non-recurring items.

So, Restated Consolidated Financial Statements are consolidated accounts (parent + subsidiaries) that have been revised and presented again to give a true, fair, and comparable view of the company’s financial performance and position, often for use in a prospectus, IPO document, or regulatory filing.