less assurance than an audit. We have has come to our attention that causes us Am u---...l.m\l H..-A finnammi: AnAI mn [tit llllnmhealjl i ifll'ifm

Transcription

1 H 1 CHARTERE Am ulm\l HA finnamm: AnA mn [tit llllnmhealjl i ifll'ifm [DMKH 8v BZ) D ACCOU NTANTE LMTED REVEW REPORT TO, THE BOARD OF DRECTORS, ROYAL NDA CORPORATON LMTED We have reviewed the accompanying statement of unaudited financial results of Royal ndia Corporation Limited for the quarter ended September 30th, 2018, being submitted by the Company in pursuant to the requirement of Regulation 33 of the SEB (Listing Obligations and Disclosure Requirements) Regulation 2015, as modified by Circular No "ClR/CFD/FAC/62/2016" dated July 05, 2016 This statement is the responsibility of the Company s Management and has been approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in ndian Accounting Standards, prescribed under section 133 of the Companies Act 2013 read with relevant rules issued there under and accounting principles generally accepted in ndia Our responsibility financial statements based on our review is to issue a report on these We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, Engagements to Review Financial Statements issued by the nstitute of Chartered Accountants of ndia This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement A review is limited primarily to inquiries of company personnel and analytical less assurance than an audit We have procedures applied to financial data and thus provide not performed an audit and accordingly, we do not express an audit opinion Based on our review Conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable ndian Accounting Standards and accounting principles generally accepted in ndia, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEB (Listing Obligations and Disclosure Requirements) Regulations, 2015 as modified by Circular No "CR/CFD/FAC/62/2016" dated July 05, 2016, including the manner in which it is to be disclosed, or that it contains any material misstatement For DMKH & Co Chartered Accountants FRN W Mjsfiifaf': Partner MNo Mumbai Date: 14m November, 2018

2 434 WNG,,_, 3 PART 4 Particulars STATEMENT OF UNAUDTED FNANCAL RESULTS FOR VHE QUARTER AND Six MONTHS ENlJED {3N 30m SEPTEMBER; EQES (Rs in taking 13 months ended 3 months ended 3 months ended (ii montl is entitled i rovlous gem" 9mm on on on 38Q62018 on ? mi mfi (Unaudited) (Unaudited) {Unaudited} (Unautiited) (minimal? Revenue lrom Operations 1,4398 4,41092 (163?) Other ncome TOTAL NCOME 1,44886 tialells WELSB 5x86834 EXPENSES Cost of Materials Consumed 1, , m Changes in inventories (BN) (NEW) Employee Benefit Expenses 43:} Finance cost Depreciation and Amortization Exponse {Mill Other Expenses TOTAL EXPENSES 1,6890 4, : %84216 Profit Before Excnptional tems and lax (23904} ( (13 0"?8) {3816(5) {QWSN} Exceptional tems Profit Baton: Tax (23904) (34862) ( 035(3) {332266} {wow} Tax Expenses 61) Current Tax h) Deferred Tax Profit for the year (23904) (14862) (more) (38fi( } {town} Other Comprehensive ncome tems that will not be reclassified subsequently to Prolit or Lose; a) tems that will not be classified to profit and loss b) ncome tax relating to tems that will not be) reclagsified to Profit or loss Total Comprehensive ncome: for the year (23904) (16862} (1mm) (38?66} (6%?3; Earningfi Per Share a) Basic rps (R51) (104) {06in (om b) Diluted EPS (Rs) (104) (064) (01:) Total No of Shares 13,080,000 33,080,000 23,08t lflfil} Zilfittfilxltili til Niim H 0 or 12,482,49 izflsejw iefiszjmei Percenta go of Shareholding (% oi Total No oi Equity Shares ) Si] 08% 33408% 5408% 12,382,51?) Noteri : ii lite above results; are restated as per the applicable ndian Accounting Standard (ind A3) and are» approved by audit commotion ano taken on record by tins: Director; at their meeting held on 14th Novemben The COl'i'iDa iy had received NL investor complaints during the quarter ended September, There were no investor complainta pending at tlw l wginning and at the end of the quarter No of Complaints pending at the beginning ol the quarter Add Complaints rr coived at (luring the quarter NEL ti less: Complaints solved during the year t) No ol len liplril'il's pending at the anti of the quarter Nit, 1i The Figures oi the pruwous year/[wind have beaten regrmrpm l winrumor necessary 5 Sognientvwse Report S Annexod by way ol Annoxnre, Pieter}: Mumbai Limited Dale 1 14 November, 2018 For Royal Endia Corporation 62, tl i'wi?1l_c)or, C MTTAL TOWER 210, NARMAN PONT, MUMBA l v TEL; 022 / 40?68888 FAX : Website : wwwriciin info@riolin CN : 454OO\/iiii984F LCO3224 N inti {3&5le g}: firming i3 fii5 l$$t$ii

3 ll WNG, PART a SEGMENTWSE REPORT ANNEXURE! Fm the Quarter Endecfi Year {mind 3 months 3 manths; 3 nwmhg Previmig year Particulars ended (in fended rim grinned gm {armed gm 300 2( %;261? fillflififiéfig (Unaudimd) (Unaudited) {Unnurfiimdl {miriilari} Segment Revenue a) Bullien ,41092 KWQEE? $831M}? b) Diamonds r:) Jewellery Affirm d) Securities (nvestment) 9) Others Total 1,4393 4,41092 r1?6r}39 1&15313 L955 : ntersegi nent Rex/ewe Nm Sales/ncrarne from aperation 1,: , WASEMEEz Segment Results {Profit/(L055) belme tax and interest from 363Ch Segment] 3) Bullicm (63) 109,02 8M 33633:? C) Jewellery cl) Securities, (nveslmrmt) 6) Others (253,33) Trim] { i320} Lesa : i) nterest ii) Other unallocable expenditure net unallocahle income W514i Total prefit befnre Tax (232}34) {MSfiZ} {1am} {WSQQ 62, 6TH FLOQR, (; MT VAL TOWER 310, NARVAN PONT, MUMBA TEL; 022 / FAX : Ema : info@riclm GN : LAMOOVH QEMPLCOZSQQM Wemitg : wwwriclin

4 W WlNGV ( filiatemem of Msem and Liabilitim {Rsi m llalcha} PARTCULARS Hall yam angled cm Previaus year mdecfi ASSETS (l) NQH'CUVTB ]! Assam (a) Pi openy, Plant and quuipments 0213 (b) ntangible Assets {00 {213%} (C) iiirian< i_;1 A5 : (i) lnvestments {308 (ii) (iii) Other Financial Assets; 382 (d) Deflered Tax Assets (e) Other nowaurrent assets 010,0 (2) Current Assam fatal NonCurrent A (c1) nventories: (bl _ A 1 S, 2461 ( i) lnv tmenl s 206} lii) Trade Receivables (in) Cash and Cash Equivalei xts ( iv) Loans lv) Other Financial Assets {20 106) (C) Other Current 'i atal Current Asmig 2?,Ofléfifi l mal Assets zyiygggg 33,451 ll EQUTY AND LlABLlTES (1) Equity (2]) Equity Share Capital (b) Other Equity ?» (2) Noanurmnt Liabilities (a) Financial LiabilitieS Total Equity ,25 (i) Borrowings 9,?éil/lfi) f, (b) Provisions {WE} (C) Deferred Tax Liabilil ieghmt) 000 (3) Current Liabilities (13) Financial Liabilitim NQnMcurrent Liabilities $ : (i) Borrowuigg 000 (ii) Trade Pzwables 16,25? V622 (iii) Other financial Liabilititég l3 2 OC (b) Other Current Liz ibllities C; (c) Provisions 1235 Curmnt Liabilities 35: Tmal Liabilities (2+3) if" 25, Total Equity & Liabilities (1»r2i3) x \\i x QM?» N ! fixififxvlflfi 62 6TH FLOOR, if: M'TTAL TOWER, 2m, NARMAN PONT, MUMBAE l, 2 TEL; 022 / FAX : O infoqgérlcllm Website : wwwlriclin (SN : L454OOMH T{384PL003224

5 2238 Recontiiiation (3f Net Profit as par ND AS and {GA/W {R33 in LERME,5ch Particulars Quartm Ended Yeéar Endmi 30»Sept »Jurm201 3 BEaMarMZG éfi 1 Net Profit/(055) after! tax for the DG Qd as; per GAAP (122$) mpact: Of ND AB on comprehensive ncor ne (22683%) (14835) { motéiéififié 3 mpact of ND AS on other comhrehensive ncome 4 Totai comprehensive income for the period as per ND A53 (239%) {25:86:23} {$351,18} Place: Mumbai Date: 14* New, 20:18 E323, 6TH FLOOR, (3 WNG, MTTAL TOWER, 2 10, NARMAN WQNT, MLMESA , TEL; / FAX : iriio@ricim Weabsiie : wwwricliin GN : MMOOMHT984PLC 03224