HARIBHAKTI & CO. LLP Limited Review Report on the Unaudited Consolidated Financial Results for the quarter ended June 30, 2018 pursuant to the Regulation 33 of SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 To The Board of Directors Shankara Buildings Products Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Shankara lluilding Products Limited ('lhe Holding Company') and its subsidiaries (the Holding Cornpany and its subsidiaries together referred to as 'the Group'), for the quarter ended June 30, 2018 ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016. This Statement which is the responsibility of the Holding Company's management and approved by the Board of Directors, has been prepared in accordance with recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" as prescribed under Section 133 of Companies Act, 2013 ("the Act") read with relevant rules issued there under and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review. 2. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of Holding Company personnel and analytical procedures applied to financial data and thus provide less assurance than an We have not performed an audit and accordingly, we do not express an audit opinion. 3. We believe that the review procedures performed us and performed by the other auditors in terms of their report referred to in paragraph 4 below, is sufficient and appropriate to provide a basis for our reporting on the Statement. 4. Based on our review conducted as above, and on consideration of the reports of the other auditors, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the aforesaid accounting standard and other recognised accounting practices and policies have not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016, including the manner in which it is to be disclosed, or that it contains any material misstatement. Harlbhakti & Co. LLP, Chartered Accounu,na Regn. No. AA(. 37&8, a limito-d liability partnersl\ip ret,lstered In lndla (converted on 17th June. 201.. Haribl'laktl FRN: 58,.. A" Block. 5th Floor, Mena Kampala Arcade, New #18 & 20, Thlagaraya Road, T. Nagar, Chennal 600 017. India Tel: 91 44 2815 4192 fa1t:+91 44 4213 2024!"#$% &'()*+,-./ 01'2 3'(45 (f), 6789:;< =>?@AB lnclla. Other Ahmedabad, &ensaluru, Coimbatore, Hydcn1bad, t'.olkata, Mumbai, New Delhi, Punt.
5. We did not review the financial results of 2 subsidiaries included in the Statement, whose financial results reflect total revenue of Rs. 234,50.44 Lakhs, total profit after tax of Rs. 5,05.36 Lakhs and total comprehensive income of Rs. 5,05.16 lakhs for the quarter ended June 30, 2018. as considered in the Statement. These financial results have been reviewed by the other auditors whose reports have been furnished to us by the Management and our opinion on the Statement, in so far as it relates lo the amounts and disclosures included in respect of these subsidiaries is based solely on the reports of the other auditors. Our report is not modified in respect of this matter. 6. We did not review the financial results of 1 subsidiary included in the Statement, whose financial results reflects total revenue of Rs. Nil and total (loss) after tax of (Rs. 0.17) Lakhs and total comprehensive income/(loss) of (Rs. 0.17) Lakhs for the quarter ended June 30, 2018, as considered in the Statement. These financial results are not reviewed their auditors and have been furnished to us by the Management and our reporting on the Statement, in so far as it relates to lhe amounts and disclosures included in respect of this subsidiary, is based solely on such unreviewed financial results. According to the information and explanations given to us by the Management, this financial result is not material to the Group. Our report is not modified in respect of this matter. / Partner Membership No. :028423 For Haribhakti ft Co. LLP ICAI Firm Registration No.103523W /W100048 Bangalore August 14, 2018
!""#$%!&""% '()*+,(-./ 01/ 2342305. 6789 :;< =>?@ ABCDEFGHI JKLM BN=OPQGR SF>TU VOWXYSZ; [\% %]^!"# $%&'()*" Consolidated Unaudited financial results for the Quarter ended 30 June 2018 In Lacs, except per share data) For the Quarter ended For the year ended K%_%`]!& K!_%a`%!& a]`%b_%!c K!`%K`%!& Unaudited Unaudited d Audited I Revenue from operations efgh!ief jkl]&m`"f h"n ^kjo "p p#qrf`#k BB Other s!i]e!a`ea t`uv wxya Ill Total Income e&l#z`&{ c ]z` e! {} Jc!`Kz {q~k]`" B Expenses ƒ 7 9 ˆ Š Œ q! pžiqh af eqie] se ]pih] Je `"f Purchases of stock-in-trade pf f&^`j] aa z^qi] pq ejai^p!]j aa Changes in inventories of finished goods & Stock in Trade ^š J{`{œ žl^!ÿ!! hkif" & f &`ph ^ j {` ^ ^l{q!ifp! pf^i]^ #ª"pa`qa Finance Costs ^n«&j`jk +,-,./0 ikj 12,123 Depreciation and amortisation expense "`# ±^i²j ³&kiq&!<a{i]e Total Expenses e{¼qeeo e½qee`{ #¾{! ` ÀÁÂaÃ!`Á v Ä Å Æ7 Ç È ÉÊËÌ Ò Tax Expense: KÍÎ#_! KÏ!c`![ p<{k`# JÐÑ{f`c Other Expenses µf&q`" a< ef` { <e ¹`f ^^<º»i]e Current tax "#"`pj ^ÓJi] &efia] a<&^qi&]. for earlier years JÔ`k^!Õif# Deferred tax ^#"`"p J^{ÖkK ºki a ØÙikÚ Total Tax Expense!I!!Û`!!UÜ#`ÝÞ ßLà`eá zâ%"_e ãäå æ9 ç Å 7 Ç ç èéòê!ëì`%% pí!!`%j!îe!`p eïk&%`ð] VIII Other Comprehensive Income!&oñ^ ^K`J] JKi^]! " # $ % & '()* +, o#e òó`#aô õ`{aö B 9ø ù úˆˆ û9 üˆ ýœ þ ý ÿ qo" ^`"m `q ^Ÿh" -./ 0 1 2 3 4 & 556 7 () 8. Total Other Comprehensive Income (A+B) c_[[!%` e ]`zk!%`ð\ B ç Ç Ç 8 ÒB + BÒ J"K&[ ^e^`&!ej ea%`{ x 4567 5 7$ 89:(; <7=(=#9 7;! Owners of the company!<"{ik± ^]i{!^i^ enkj&`"k Non-controlling interest ] ]!e ]i"^ J`# $% Other comprehensive income for the period attributable to: Owners of the company e`#h& ]`'() ^]i! Non-controlling interest. XII Total comprehensive Income for the period attributable to: - Owners of the company J*"±&i]e +,!e^`]^ J-./^o^f j01ñ"234 - Non-controlling interest ]oa& m`qe ]`a^ ^`5 XIII equity share capital 67p8ia 9:;`"a <=>?2@1 A=pBC1 Face value per share (Rs) ^]ŸD Jm`D!m`E JmiD XIV Other equity excluding revaluation reserves F±UG"^ÖD Hã Z I ç ù 7 J`!%K; Ç L ÿ M NOPQRS & TˆT U V ` fi{ iq e`#w ap`a] See accompanying notes to the Financial Resultsd, M g * Refer Note 5 /l) 2 5 lhtn LORE r,. I c:.!tj *,()'>
Shankara Building Products Limited!"#$"%& '()*+,-./ 0123 45 6789:; <=>? 5 7@ABCD CEFGH IFJKLMNOP QRS SST Website:www.shankarabuildpro.com, Email:compliance@shankarabuildpro.com Consolidated Segment information for the Quarter ended 30 June 2018 5U VWXY Particulars For the quarter For the year ended ended Z[ [ \< Z]\Z[ ^ Z[ [ <_ `[`[ Unaudited Unaudited Unaudited 1abcdef 1. Segment Revenue g hijkl mn o[_p q_rst]u pvw ]x < o/ y[ - Channel & Enterprise qzqqy]o q{ [p = } o~]u q [p Revenue from operation _ <[ [_ v <ƒ u [ 2. Segment Results - Retail ˆ/oq] o[y= q Š[ Œ qo]u Channel & Enterprise o/^ [_ qž]^ /q~[yo Total Segment Profit before Interest and Tax and unallocable expenses/income / [^u ƒ/z [ Z [ / p[ Finance Cost o/qp[o ^] yq [ l jš h $ œ$ d žÿh Xh d o p] ovq_[ < o]q u =ˆ[ ^ Profit before Tax Z/ ]< Z/ <_[ ~ [y 3. Assets Retail q v qu[ q]u< o /^{~[p_ / q]uo - Channel & Enterprise ª y[^ «qp ]{ { =q]y y qp[ g ± l²jd³ q /p_ ] q/ µ[ pv ]qq q~ [ ¹ 4. Liabilities - Retail 6,291.93 pº»¼½[ q¾qœ[«pvàáâ[ Channel & Enterprise ^/ ^] q^ã [o Äq/ u[åo Z^ ~ [o Unallocated fg q{/ ]p _y] y [^^ vpy]æç p J..f I c: '!,: r-; *
HARIBHAKTI CO. LLP Limited Review Report on the Unaudited Standalone Financial Results for the quarter ended June 30, 2018, pursuant to the Regulation 33 of SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 To the Board of Directors Shankara Buildings Products Limited 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Shankara Building Products Limited ('the Company') for the quarter ended June 30, 2018 ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Circular No. CIR/CFD/FAC/ 62/2016 dated July 5, 2016. This Statement which is the responsibility of the Company's Management and approved the Board of Directors, has been prepared in accordance with recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" as prescribed under Section 133 of Companies Act, 2013 ("the Act") read with relevant rules issued there under and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review. 2. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of the Company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 3. Based on our review conducted as above, nothing has come to our attention that causes us Lo believe that the accompanying Statement, prepared in accordance with aforesaid accounting standard and other recognised accounting practices and policies have not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Haribhakti Co. LLP ICAI Firm Registration No. 103523W /W100048 S. Sundararaman Partner Membership No. :028423 Bangalore August 14, 2018 Haribhakti & Co. LLP, Regn. No. AAC 3768, a limited liability partnership registered in tndia ( converted on 17th June Z014 from firm Haribhakti & Co. FRN: 103523W) ' 58, "A" Block, 5th Floor, Mena Kampala Arcade, New #18 &. 20, Thiagaraya Road, T. Nagar, Chennat. 600 017, India Tel: 91 44 2815 4192 Fax: 91 44 4213 2024 Registered Office: 705, Leela Business Park. Andheri Kurla Road. Andheri {El. Mumbai 400 059. India. Other offices: Ahmedabad, Bengaluru, Coimbatore, Hyderabad, Kolkata, Mumbai, New Delhi, Pune.
!"#$%&'()*+,&-./0 1234567879 :;< =>?@A BCD EFGHIJ KL M NOPQ RSTUVWXYZ &[[\ STVOT]^_ ^W`ab cotdow^ef ghi jjk Email:compltance@shankarabuildpro.com Xz{z z }~ n ƒ m~ ]ˆ Šm J!"# $% &'(%) %*+*,-./% 0123 S lmno pmq rs tuls vlwxy For the Quarter ended For the year JŠŒ [,,! Ž0& [& 0[ Ž0&-, 0! 0& &,[ Ž0& Unaudited* Š Œ O z " "! & š 64.44 œ " [! \ ž )& ),Ÿ)ž &[ ŽŽž Ž ) IV Expenses m z n L Changes in inventories of Stock in Trade ª«z ± ² Finance Costs Depreciation and amortisation expense ³ ±²t ] µp ŠnJ S ¹ øs } ùú lû üs ýlsþÿ VI Tax Expense: + for earlier years z}z Total Tax Expense T s} ú wu s v fþ VIII Other Comprehensive Income J~ w be J ««lncome tax relating to items that will not be reclassified to «n Items that will reclassified to profit or loss Income tax relating to items that will be reclassified to profit or nn Total Other Comprehensive Income (A+B) EF GAH ƒši {J JJ Kþ LMNS¹ X Paid-up equity share capital Face value per share (Rs) XI Other equity excluding revaluation reserves!)º»" " ¼½¾ & ÀÁ,  ÃÄ ",! Å, Æ )!» &Ç ÈÉ ÊË Ì[ ž ž, kõ & [! ") Ñ )!" Å "!"! " Â# $!! Í)Î" Ë ÓÔÕÖÎ, ÚÛÑ, & Ü[ " " àá&¾,! ãž&ž!, &%! ) œ& &'( ), k )*+,-. - &/,0[ &! )á Ó1 2 Ï Ð "& ÑÒ ØÙ" "¹!»À &" ÝÞ " )ß â) " ž"ä ž[, &à[,,,! 3á Ù, 4á# 56 6 7Ž Â& - -!, [ \ Ž- - œ[- & &],^ UÏ& _ŽU & `º a Ñ ob c Ñ d ", e,fù &, Ù å&! ""æ Ëç ¼èéêë ì¹ [í Îá î ïð!ñ ò" ó ôõ ö! &-oœï) [0 )8"! -) 9:k;< =, ¼>? Ó )! ¹ Ÿ,",@ [A B -) C )á Ó D»¹ g Ž- [o- " & h¾ i "[ Î Ù Ñj[ OP µˆ ŠQ s RS st Ó} ^U 0VL TlmƒW lxx l JŒYZ k m & l mœ n onf# See accompanying notes to the Financial Results p X²} q«² á rs t u p. J - BANGALOP.),o\E '>'s * v À[ wf) [ xñ y z
Shankara Building Products Limited CIN: L26922KA1995PLC018990 Registered and Corporate Office; G-2, FARAH WINSFORD, 133, INFANTRY ROAD, BANGALORE- 560 001 Website:www.shankarabuildpro.com. Email:compliance@shankarabuildpro.com Notes : 1 The above results for the quarter ended June 30, 2018 have been reviewed and recommended by the Audit Committee and approved by the Board at their meeting held on 14th August, 2018. 2 The statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under section 133 of the companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. 3 The Company conducts its operations along with its subsidiaries. The consolidated financial results are prepared in accordance with the principles and procedures for the preparation and presentation of consolidated financial results as set out in the accounting standards as specified under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 (Ind AS). 4 Ind AS 115 - Revenue from Contracts with Customers, is mandatory for reporting periods beginning on or after 1 April 2018 which replaces the existing revenue recognition standards. However, the application of Ind AS 115 did not have any significant impact on financial results of the Company. 5 The figures of the quarter ended 31 March 2018 are the balancing figures between the audited figures in respect of the full financial year and published year to date figures up to third quarter of the relevant financial year. 6 Figures for the previous periods have been regrouped wherever necessary to conform to the current period's classification. Place : Bangalore Date : 14th August 2018