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Friday, June 23, 2023

Deloitte Resigns as Auditor for Byjus - The Wire

New Delhi: Audit firm Deloitte Haskins & Sells on June 22 resigned as the auditor for Think and Learn Pvt. Ltd, better known as Byju’s.

Deloitte had been working with Byju’s since 2016. It was re-appointed as statutory auditor of Think and Learn Pvt. Ltd for a five-year period starting April 1, 2020.

Byju’s has now appointed BDO as its new auditor.

The development comes at a time when Byju’s is going through a debt crisis. The company is dealing with a $1.2 billion loan payment issue.

It missed a $40 million repayment due on June 5, and sued its lenders over alleged harassment in the recovery of the loan.

As part of a credit agreement, audit and financial statements are significant as they help the lenders track the company’s financial health and make informed decisions about their credit risk.

But in case of a default, like in Byju’s case, which delayed its financial statements, the lenders “may accelerate the term loan and cause all outstanding term loan balances (together with interest thereon) to be due and payable immediately”, reported the Morning Context.

The required lenders here refers to a group of lenders who account for more than 50% of the “total outstanding Term Loans and unused Term Commitments”, the report added.

Also read: ‘Treated Like Slaves, Abusive Practices’: Byju’s Staff Reveal Harsh Work Conditions

In its resignation letter, per PTI, Deloitte said: “The financial statements of the company for the year ended March 31, 2022, are long delayed. In accordance with the Companies Act, 2013, the audited financial statements for the year ended March 31, 2022 were due to be laid before shareholders in the Annual General Meeting by September 30, 2022.”

Deloitte said it frequently wrote to Byju’s managing director Byju Raveendran with a copy to the board of directors but it has not been able to commence the audit as on date and hence decided to quit.

Meanwhile, three of the board members have resigned from the company, sources told ETTech.

The reasons for the resignation of the directors were not immediately known. The Byju’s board now comprises the founder family – chief executive Byju Raveendran, his wife Divya Gokulnath, and brother Riju Raveendran, PTI reported.

Separately, per news reports, Byju’s is planning to fire 1,000 employees in a latest round of layoffs.

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Deloitte Resigns as Auditor for Byju’s - The Wire
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