Enilial Taps .A.nd Cutting Tools Linrited

B-27&B-27/1,ll.I.D.C. l{irrgna, lrrdustri;rl Esttrtr', Nagpur-{{0016, l\laharrrshtra, India

\\'cbsitc: rv*'rr'.cnrhaytirpsaudtools.corn Enrail: irrvcstors(!crnlial'tapsarrdtools.coru; CIN: t,29220NIH1995PLC091091

6PRet?'-ix

Annexure I To Clause 43

FINANCIAL RESULTS FOR THE HALF YEAR ENDED SEPTEMBER 30,2015

Rs. in Lalihs

Particula rs

Six Months endcd

30/09t2015

(iorrtsponrling Six

rrronths ended iu

prcvios 1'car

(30/09/20 l {)

Previous accounting

year ended

31t03t2015

UnauditedAudited /

Unaudited*Auditcd

1 Inronre

a RcvcnLrc iionr Opcr ations 2012.53 NA 3176.6(

L) Jtlrcr Opelating Incorrc 219.78 NA 246 6t

I otii I: - 2252.36 NA 1023.21

2 Expcn d itu re

a(lncrease),1 Dccrease in stock in trade a,d *ork in progress 99.69 NA -126.73

b Cionsurnption of Rau' N'laterials 359.08 NA 721.21

C Purchtrse of Traded Goods 000 NA 0.0(

d linrplo-i'ccs Cost t57.50 NA 270.91

I\"lanLrfactLrri rrg Expenses 412.7 t NA 9-54 4:

f Depreciation l06.li7 NA io, oi

Other h\1)errditure I 52.80 NA 289.82

'I'otll:I 348.6s NA 2373.3{

(i\n1, itenr crceedrng I 091, olthe Total erpenditLrre to ire shorvn separatell,)

J Profit from Opcrations before Other Income, Interest and Excptional

Items (l-2)903.71 NA 1649.91

4 Olhcr Inronrc

5 Profit bclbre Intcrcst ans Exceptional ltems(3+4) 903.7 1 NA r ,649.91

6 I nter est 5.2.1

7 l)rolit xftcr Irtcrrst but beforc Exccptional Itcrns (5-6) 898.,t7 N.{ 1,641.17

8 Hrccptional Iterrs

9 Prolit (+)/ Loss(-) fronr Ordinary Activities bcforc Tax (7+8) 898.47 NA r,641.17

i0 1'ax cxpcr.rscs 211 31 55 7.43

11Net Profit(+)/ Net Loss(-) from Ordinary Activities after Tax (9-10)

687.16

NA

1.083.74

12 Ilrtraor r:iinarl lterl

13 Nct Prolit(+)/ Nct LossC) for the neriod (11-12 687.16 NA 1.083.74

14Paid-up cquity share capital (Face Yalue ofthe share shall be indicrted) 177.86 Nr\

177.86

l5Ilesclr c cxr'iutlilg Rc'r'aluation Il.cscrvcs :rs pcr b:rlirncc slreet of prcvious

:rcrorrntirrg lcar6311.74 NA 5624.58

t6 Earnings Per share (EPS) (In Rs.)

iilhsrc rnrl lliltLti'd EPS belbre Ertraorclinary iterrs fbr the perrod. 1'or the vear

l() drtc and lirr Lhc previous year (not to be annualized)

3 8.6,1 NA 58 75

illllsic anJ l)rlLrtcd EI']S altcr Extraordinarf items i'or thc period, 1br il)c )'car to

ihle and lbr Llr.' pr evioLrs vear (irot to be aunualized)

38 6+ NA 5 tt.75

t7 Public shlrthoklins (Other than Pronroter)

a Nunrber of shirres 47 I 95[ NA 75C

b l)er centage o I' Shareholding 26.54% NA 0 04%

18 Pronroters und Promoter Groun Shareh0ldins

,l l)lctlgrd/ I:rrrurnbrrtd

Nutlbcr ol'sltlres

i)erccniuge ol'shares (as a % olthe total Shareholding ol'tlre Pronrotel and

1)r'orriotcl eroLrp)

i)erccntage ol'shares (as a % o1'the total share capital ol'tlre Issuer)

h Norr-Enc u nr bcrctl

Nunrbcr of'Shares 130(160C NA 1777840

Percentage olsharcs (as a % ofthe total Shareholding ofthe Prornoter and

I)ronroler group)

I 00% NA 10041

l)erconllrge ol'sir:rrcs (as a'% ofthc total sharc capital ofthc lssucr) 73.460/ NA L)9.96 ltl'a

t

i2

\ote s:

': Sincc the cornpau.y got listed ou August 13, 20i5, figures olcoresponding 6 montlis are not available

The abovc Financial results rvere revierved by thc Audit Committee at their meeting lield on November 7, 2015 and have been approved by the

Board ol Directors o I the Company at their meeting held on Novenrb er 7 , 2015.

ol- Ils. il{),-

ol'the perio,i.

I'or [']nrl<:lr' 1'a1ls :rnd Cutting Tools Limited

Chailmiin & lllanaging Directol

DIN: 00011279

I

Enrkal'Taps And Cutting Tools Liniitccl

B-21&B-2711' NI.l'D.C. Hingna, lndustrial Estate, Nagpur-,1{0016, N{aharnshtraIndil \Yebsite: rvrvrv.emkaytapsandtools.com Email: investors@emkaytapsandtools.conrl CIN: L29220M[Il995pLC09l09l

Annexure lll To Clause 43

SEGMENT WISE REVENUE, RESULTS AND CAPITAL ENIPLOYED

Rs. in Lakhs

Particulars

Six Months ended

30109/2015

Corresponding Six

months ended in

prevros year(30/09/2014\

Previous accounting

year ended

3u03t2015

Unaudited Audited / Unaudited* A udited

I Scginent i{eyenue

l1 NlrnufncLuring ofTaps & Cutting Tools 1916.95 NA 3524.2c,

b Production of Po*er throLrgh \VindrniII 89.96 NA l]8.75c LJnal locatetl 24-5..15 N,,\ 360.17

Total 2252.36 NA 4023.21Less: Intcr seglt]cnl rcvcnue

Net sales/ Income It'orn Operations 2252.3( NA 4023.21

2Segment Results (Profit/Loss before tax and interestfrorn each segment

a N'lanirfactLiring ol"l-aps & Cuttine Tools 6.i 1.8-tr NA I 196.18b I)roducLiou olPcxrcl thloush WindrnilI 17.83 NA I 12.98

Unaliocatcd 244.04 NA 3-10.75

Total 903.71 NA r 6{9.91l,ess: Interest 5.24 NA 8.74othel rinlrlIricatecl cxltencliture net off[.]nll lolal-,lc i nconte

l'otal Proirt before Tax 898.47 NA 1641.17

J(ir;i;tri ilr:r plovctl (Segnrcnt Asscts- Segnrcnt

Lirrbilititsiil NIauulircluring o1''l'aps & Cuttin.e Tools 2466.2t NA 2 r22.58b I)roclriction ol Pou,er throueh Windrnill 7 r8.5.1 NA /i).)iC I -lrnllor,:alccl 3734.5 I NA 3121.t)3

l'titl i 691.9.26 N,\ 6 5 73.04

Scgnrcirt Irlerrtiiicltion, Reporatble Scgments and Definition of cach segnlent:

l) * Since thc corttpiinl'got listed on August 13,2015, figures of corresponcling 6 montl'rs are not available2) Iror the purpose olthis reporting. Busincss Segtrcut are considerecl as prinlary segments. Since the Company is operating lrom siirglclocation. l'here are no Gcographical segrnents for 1he company. I lorvever, basecl on Business [,ine. there are 2 segmepts. viz."ManuI'nctLrling oIl-oois ancl Gencriitiou of Pou,er.

pcl'ltiltttarlcc is cvulitatcd based on seguent revenue and plolit or' loss liont operating activitics. i.e.. scgrrent results.

manaselllel)t to rellect ohirnges iti tnarket cottditions and changes to such terrrs are rcllcctecl in the period the change occurs. Scg,rc't

deltllt'd 1il\ itsscts lLncl incorne lax recovelable.

dcrivatir e llnanciul instrurncnts.

6) Segment capital erpenditure contpliscs additions to propert)'" plaut and equipmcnt and intangible assets (net ofrebates, rvhere

applicable).

t-t

Emkal'Taps -\nd Cutting Tools Lirnited

lJ-27&B-2711,II.LD.C. Hingna, Industrial Estate, Nagpur-,1.10016, l'laharaslrtra, India

\\'ebsite: rvrvrv.enrhaytapsandtools.com Ernail: investors@,emkaytapsandtools.com; CIN: L29220MH1995PLCO91091

Annexure VIFINANCIAL RESULTS FOR THE HALF YEAR ENDED SEPTEMBER 30, 2015

Rs. In Lakhs

Particulars

Six Months ended

30t09t2015

Corresponding Six

months ended in

the previos year

(3010912014\

Previous accounting

year ended 3110312015

UnauditedAudited /

Unaudited*Audited

SH.\II.Ei iO LDER'S FUNDS:

a) Capitai

b) Resclves & Surplus

LO.\N I.'TJNDS

DEIIEIIIT tiD l'AX LIABILITIES

177. 86

6311.74

NA

NA

n7.86

5624.5 8

6489.60 NA s802.44

161.94

r93.3 r

NA

NA

l(r6.8u

220.61

TOTAL 6844.85 NA 6189.93

IIIXID .\SSETS

IN\'I,S'i'II ENTS

CI.]IIRENT ASSETS, LOANS AND

ADVT\NCES

(a) Invcnlorics

(b) Sundrr.' Dcbtors

(c ) C:rslr unrl Ilrtnli fJalanoes

(d) Otlrcr'('irlrcnt-\sscts

(e) I-olins anil ,\tivanccs

Less: Culrrcnt Liabilities ancl Provisions

(a) Liabilities

(b) Provisions

MISCELLANEOUS EXPENDITURE (NOT

WRTTTBN OFF OR ADJUSTED)

PII.OFIT AND LOSS ACCOUNT

1 139.36

10(t7.78

5 5.48

I3.54

Itil.11

13 I l.9l

3518.74

21ti0.60

499.11

32.71

NA

NA

Nr\

NA

NA

960.60

951.69

Iti6 27

66 21

65.i8

) )') +.- /

3 060.78

-_.)-). I d

498.3 0

43,1.20

64.91

43 3.45

64.85

TOTAL 6844.85 NA 6 t 89.93

Notc:-

l) *'Sincc thc cornpanl got listed on ALrgr-rst 13,20 15. ligures of colresponding 6 rlontlis are not available

I

I

I cn. Vijav Agrawal I1 BCom.FC.A I

CA. Umang AgrawalB.Com, A.C A.. DISA (lCAl)

Vt.lny AcnnwnL & co.CHARTERED ACCOUNTANTS

A-14, "Rajkamal Complex", Panchsheel Square, Dhantoli, Wardha Road, Nagpur - 44A U2.Ph.'. 2426889, 2446598, Email : vaca. ngp@gmail. com

Annexure IV to Clause 43

Review Report to Members of the Companies

We have reviewed the accompanying statement of unaudited financial results

of Emkay Taps and Cutting Tools Ltd. for the period ended 30.09.2015

except for the disclosures regarding 'Public Shareholding' and 'Promoter

and Promoter Group Shareholding' which have been traced from

disclosures made by the management and have not been audited by us. This

statement is the responsibility of the Company's Management and has been

approved by the Board of Directors/ committee of Board of Directors. Our

responsibility is to issue a report on these financial statements based on our

review.

We conducted our review in accordance with the Standard on Review

Engagement (SRE) 24OO, Engagements to Reuieu Financial Statemenfs issued

by the Institute of Chartered Accountants of India. 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 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.

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 accounting standardsl

and other recognised accounting practices and policies has not disclosed the

information required to be disclosed in terms of Clause 43 of the Listing

CA. Vijav Agrawal I CA. Umang AqrawalBComFCA I BComACA DISA(lCAl)

Vuny AonnwnL & co.C H A R T E R E D A C C O U N TA N T S

A-14, "Rajkamal Complex", Panchsheel Square, Dhantoli, Wardha Road Nagpur - 44A 012.Ph. '. 2426889,2446598, Email : vaca.ngp@gmail com

Agreement including the manner in which it is to be disclosed, or that itcontains any material misstatement.

For M/s. Vijay Agrawal & CompanyChartered AccountantsNagpurFRN: 13835OW

PartnerMembership No. 31863Certificate No. 004/Nov / 2Ol5

Place : NagpurDate : 05/LL/?OLS