S.CBANDI & CO Office: 022 283 42 08 Chartered Accountants Resi :022 389 83 4Y Suresh Bandi -LLB. FOA Email - sebandil email. om

812, Maker Chamber V

221. MNariman Point,

Mumhbai - 400021

Independent Auditor's Review Report on the Ouarterly and year to date Unaudited Consolidated Financial Results af the Company Pursuant to the Repulatian 43 af the SEBI (Listing Obligations and

Diselasure Renuirsments) Regulatiens, 2015, as amended

Ta

The Baard of Dirsrtors

AS! Industries Limited

1. We have reviewed the actcomparvying Statement of Unaudited Consolidated Financial Results of AI

Industries Limited ("the Halding Company") its suhsidiaries and assoriste, hereinafter referred to as

“the Group”, Far the guarter and half year ended 30" september 2020 ("the Statement”) attached

herawith, being submitted by the Hoiding Company pursuant to the reguirement of Regulatiaon 43 af

the SERI (Listing Obligations and Disclasure Fenuirements] Regulations, 2015 read with SEBI rircular

CIR/CFD/FAC/62/2016 dated July 5. 2016.

2. This Statement, which is the responsibility of the Parent's Management and approved by the Parents

Brard af Dirertors, has been prepared in accprdanrce with thê reeegnition ad measurement principles

laid down in the Indian Accounting Standard 34 "Interim Financial Reporting” ("Ind As 34”), prescribed

under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other

arcounting principies generally accepted in india. Our respoansibitity is to express a conclusion on the

Statement based on our review.

4, We ennducted our review of the Statement in actordance with the Standard on Review Engagements

IERE] 2410 "Review of Interim Financial Infermatiën Perfarmed by the Independent Auditar af He

EnEity”, issued by the Institute af Chartered Accountants of India. A review I£ s#ubstantially less in cape

than an audit rondurted in arcordanre with Standards an Auditing #perified under Sertlan 14210) af

the Companies Art, 2013 and subseguently does nt enable us to obtain assurance that we would

become aware of all significant matters that might be identified in an audit. Arcardingly, we da not

Bypress an audit opinion.

We alsp performed procedures in accordance with the circular issued hy the SEBRI under Regulatian

43(8) of the SERI (Listing Obligatiorns and Disclosure Aenguirements] Regulatinns, 2015, as amended, to

the extent applicable.

4. The Statement includes te results af the follinwinp subsidiaries and assariate--

A- Suhsidiaries

a. AS! Glohal Limited, Mauritius

b Al Rawasi Bork & Ageregate LLE, Fujairah, LIAF

B- Assnriate

Stone Masters (India) Prieate Limited

S.CBANDI & CO Office * 022 283 42 ON Chartered Accountants Resi :022 389 83 49 Suresh Bandi -LLB. FCA Fmail - scbandil zemail. com

812, Maker Chamber V

221. Nariman Point,

Mumbai - 40002]

5, Based on ur review tondurted and proredurss performed as stated in paragranh 4 above and based

on the eonsideratiën af the review reparts of other auditors referred ta in paragraph & hele, nothing

has rome tn our attentinn that rauses us ta believe that the arcamparying Statement, prepared In

atcordante with the reengnitian and measurement principles laid dawn In the afaresaid Indian

Atcounting Standard and other accounting principles generally accepted in India, has not disclased the

information redguired ta be disclnsed in terms af Regulation 33 of the SEBI (Listing Gbligations and

Disclosure retuirements] Regulations, 2015, as amended, including the manner in which it is to be

disclosed, or that it contains any material misstatement.

6. We did not review the interim financial results of above subsidiaries mriuded in the wunaudited

consolidated financial results, whose interim financial results reflect total assets Rs. 1650580 Lakhs as

ar 30” September, 2020, total revenues of Rs. 1,265.15 Lakhs and Rs. 2,372.33 Lakhs , total net profit

after ta of Ps. 10.66 Lakhs and Ri. 27.28 Lakhs and total tormprehensite income of Rs. [152.15] Lakhs

and Re. [122.48] Lakhs for the guarter ended 30” September, 2020 and for the period from 1" April,

2020 to 30” Septamber, 2020 respertively and net cash flaw of Rs. [488.26] Lakhs for the half year

ended 30” September, 2020, as considered in the Statement. These interim financial results have heen

reviswed by other auditors whose reports have been furnished to us by the Management and our

conrlusian an the Statement, in sa far as it relates to the amounts and disclosures included in respert

of these subsidiaries, is based solely an the reports af the other auditors and the procedures performed

by us as stated in paragraph 3 above.

Dur coneluston on the Statement is nat merdified in respert of these matters.

7. The artompanying Statement also includes the Group's share of net profit after tax af Rs. 12.23 Lakhs

and Rs. 25.84 Lakhs for the auarter ended 30” September, 2020 and for the period from 1” April, 2020

to MY" September, 2020 respertively, in respect of one assoriate hased on their interim financial

infarmatian which have not heen reviewed by their auditors and have been approved and furnished

to us by the Management

Our eonrlusinn on the Statement is nat mardified in respert of our reliance an the ierlm Hinarcial

information results certified by the Management,

Far S.L. Bandi & Ca.

Chartered Accauntarts

(FRM: 130850]

€ elke (S.C. Bandi)

Place: Mumbai od es Proprietar

Date: 07.11.2020 M. Ho.16932

UDIN: 2 6elé 132 RARAAKWEFS

F; ASI ASI INDUSTRIES LIMITED FEbiisiered DIFicH- Marainen lnnava, “AT Wing, T Flar, OP G HK karg, Lower Parel, Mumhai - SMIT

Tel: #OEB8 GTDO. Fax No. AOBE 6118; CIN Mo. LAAIGIMHTSASPLEISETIE E-mail: inwesiorsiasigroup eo in : wahaite: Was sEigsoun Ee in

Btainment oi Forsalsdated Unaudted Fmarcial Fesuits For He Ouarter and Half aar Endud 30” September, 22%

z dunrter Ended Has aar Ended | Ed Ho. |PEreulars MI OE20A] 3.6 7nO| LOS MIs| MOE AD| MOS 2Are| 3104 ZAZO|

mnsudited) ea Uraudied] — iUnwuditad)] — dnauditedi] (Audiredi) t |Apseris #om orsraeors inf 359 kl TERA Aa &RIG 'E TE TE I4 TYZAA AA MITE AG

3 loer ieome 10.se! BA ES (5a 53 ms ETE? eed

3 |Totsi Reverse EITA BA] MA TT ETE AGE SE TRORA ET GMT “0

1 |Eapandiare

Da Cost ol mrattruais oorrsirserd

ME Purehasa oh steek-ii-lraeie AE ZY En Ed 160 a? 2EZ8 MO DA De LEK

(el Change in irvantines DP BrikPerd goe, wayk-di-pnogreeE Blok an dra Bad #E NE TES 1E 27 Es m-iadr

Id! ErmDIOE bert MEDE 8AdAd Th BE3U MY DA TEaA 17 MAS, BA add dd

ie Free Es 196. 183 20 Aa 3A9.54 dra 1 Ba BP

II Deluointem aid SES ERF BRETDER A3 AA 4 51 ET. ON ET BIS SR MEE Hd

HE Power ars fual Ta1e2 SU 1a Ba2 2 1207 117 an MEE B1 (hy (Her AaENEER TA13. 12dE 31 EA. ZAEB 11 dIE AA TYD BO

Total Espenses As Be] ETES GEEET GTET TRTEI al 2iudl

* |PrafiufLoss) befors Share af Profiuilosal of Associate, agd.En Em SEA 1E TOR 27 Tait ST Eed #EEnplierssl Iema and tan (3-Ak

BE Era of Pret (Lean) OT AEsOEiIN T.T Taal : 26.MA 4 4E AT

iProhefL ees! betas aaeagikwal ems and tas (5*$ 3AE.BT MAA Aa TA Bas N RT ST TEE n |Eatsebunsi Aas M : Ë ) ,

B |PrafislLessl before taa (F81 GREAT TEAM EER 1 sr TAS] EES ES

'O |Tus gepenEs

(ml Carrart Tas TEE, EET (Bo aa 71 AA Es

DI Austmerd ot lex rr Io earie' perde data (AT. AE] 8 sa

let Determd Tax BO BE (14 z7a1] (18 21 EE (GAAT TAS 11 |Profitkl esel Foe Ee pastad #-TAN Tia Et] AN AE TH al SEG OO Tag aa] FTEN

T2 |Mhar Campruferadve InERmA

al Other Eomphesharsive incoma nol to be Fcfeetilied to profit and lese in subsegusnd periods: (n Fermeawursenenl oé gRierk Nksssen) em dulined bere! gere (8 TA) UI IE B6) MET sa Try (126 aa] ) incrmn la af 1E aTa LIN dES 1E 11 MT

(id Emsly Inginereaig Hough Oilur Doreeekerse InGoTa . . 01 M

(vd Vier las effe a - 1 - (MG aI

bl Oue Eoenghruherssivg inteme to be melsaifier ie predif ard lou in sulsesge perictia: id Eaharge diieereg m ETE ANG FUN ram eisd Hiulereres CM V1A2 adj] 13 éél Ga 32] Tag TEI] ma vd 1E KA

rEgr Era er taY Inoome Me aferi FT .

11 Tata OMhar Comprahensive Income tor He year (nat af tas) ET. GN Er Ba Ta TEL TA] aT (el TEE OE

1 Telal Eomprehense means hor He periërd inel ol task (Ete dd] TE EE ER dd 27 TERT dT TEATER

18 [Pas-up wasly Ehare ESRA (Face Vele ol MI: per BParsl POTTE Bea 7a] HE EE PIT TE EET MOTTE] TE |Aher Eguary (Euridag Realuanan Reserva) GE min n Pen Aurktad " f TE M

Halance Sraai 17 |Enmings Per Share (Basic and Dilutedl nan Da Ba DEE 182 ag)

BEGNENT WIEE FEVERNLIE, FESULTE AND CAPITAL EMPLOYED

z

EBaa 33 7&7.dA1 TEE TE JAAG EF

(7.aB) 123 7] ds 87 (24 AR)

M.14 16 Ba 26 od 1 70 EL

831 71 GET H TER “a] 1820 86 kas ds]

TRE AA AA sd 2n dd #TO. IS BO

Polit oes] before is SEE Bek ie Es ii] TEATER] TUAE EE 1 (Capital Employed (Segmard Aaseis - Eugmant Liabilifisf

la! Store imrkudrg meraiumtien #ATDS AY aa 3 ABAT2 11 1278. dFRUI AA

TB Vind Persar 741 BA By2 1 TAAR Ba2 ta 751.an

EP Tradang VET ATR EES && (1E, ESE &E (7DE Ag.

Total Capital Epinyedl FITET] ATR 47 AREA. AE d1AEE 47 AD &7

STATEMEMT OF AGSETS A LIABIL ITIES (fe. in Lakhe] pr. E ' As ht 30 .Dy 2030

Me

t | Mandurmend Azaete

(n) Peoperty, Plard ad Eunereend

(n) Eapdai Volkie Pi guss (el Geoeil (ed) Orfaer arrkangibie Aaaais

Ie] F inanrim Asseis

Ik brwastersie

(Hy Loans 1 Dfher Men Durant ASRain

d | Current aat

TR EL]

tie Fanariiad AgEets ti Ireeestreerrik

in! Trade FieraeaEen

(1 Gaan ad Cash Eaiuralenin

ll Bak Halanrag Dear Han lin Rae ei Laas

tal her Fund Assets

Ie) Chr arend Agaat

TOT AL MA Ie dd

EOUITY AND LIABILITIES 1 | Bauer

(ay Eauitp She camtal HO.7E HOG 7E

(n Omar Eauitr A2ETA 14 Aai5H sel

3ATH AE] EEIETEED

LiaBilities 2 | Moa Curreat Liabilifias

(at Finmreinl Listrien

(is Eers 14EBA 71 dader tt

IE Diatereedd Tas hataitee |Mel] Aas ON TB 2

EV Proninians Sê RA s nel 151g a7 daa 1 D9

Ad | Eurreid Llakilities

(my Feraenoe LigGiklien (iy Berrersings TA ER 13666 ma id! Trade Payatdea

Tell Chstalardkryg uses ol Mari Erlerpriaes and Gmail £raipraea ' "

Tol Outataring duas ol Eredinrk ol Han Mana Erlersises dr] Ball E rierprees BAB od

did? CMhner F rsarselarl Later Gom sa (BY Ooit urrere Lite, 1TOGE DI

le] Frovierrd FEE id) Curard Tas Lalsdeuis (Hel) -

ZAA7U 00

TOTAL TOM a2

Crred

.

Unaudited Consolidated Cash Flow Statement far the Half Year ended 30th September, 2020 (Fs. in Lakhs)

Partieulars 30.08.2020 30.03.2013

CASH FLOWS FROM OPERATING AFTIWITIES:

Profit before income tan: 825,10] 1,341.51 Adjustments for:

Depreeiatinn and amnrtisatinn Baperse BER 32 BOE .EB

Het Loss (Gain) on disposal of property, plant and enuipmerts (2.03) 1:18

Aliowante far ass an trade recelvakles BE É5 76.25

interest income classified as investing rash fles (33 Ba) (8.86)

Foreign Exchange Flucruatkon (103.53) 38 EA Finance (osts 389.54 47915

Share of Profit in Associate (25 Ba) *

Change in operating assets and liabilities:

(Inersasel/Derrsase in trade receivables BA 20 SA. 15

(Ineraasel/Eersaase in inwentories 971 108.86

Inrreaseflerrease) in trade payables 133.27 (4E.B3)

IntreaseflDecrease) In other financial abilities 384 87 117.04

InernasdllDeerease] in afher liabilities (233 AE) 2.732.20

linereasel/Deerease in other finanriaf assets 18.16 (5. 7E]

tinereasel/Decrease in other assets 395.80 64.76

ilnereasel/Deerease in arher hark halances [B.E7] [337,24]

increasaf/Derrease) in provisions Z1.66 310)

Cash generated from operations 3,218 07 a,065.28! Less: Income tawes paid 55.77 (284.81) Met cash inflow fram operating activities 3,274 .B4 3,7T0.37

CASH FLOWS FROM INVESTING ACTIVITIES:

Payments for property, plant and Beuipment [1,351 02] (4,AAE:7E)

(Intreasel/derrease in lomms [267,18] 3a

Proreeds from sale af property, plant and aauiprient ERGE g 7

Intersst received 60.23 17.24

Net cash outflow from Investing activities (1,589.31) (4, B74.23)

CASH FLOWS FROM FINANCING ACTIVITIES:

Proceeds from borowings g.315.54 728.16

Repayment of borrowmgs (11,388 14) I5,573.a2)) Forelgn Exchange Flurtuatian Adjustmerts [284.29] 150.42

Finance costs paid (*31.55)] (EA 26) Dividerds paid - [248.58]

Dielderd distribution He paid - (51 ,0a1

Met cash inflow (outflow] from financing activities (2,067.40)] 1,065.80

Met increase (decrease) in cash and cash eauivalents (381.87] (38 08) Cash and Cash Eguivalents as at 14 Agrrl BRZ EO dA7 21

Cash and Cash Egulvalents as at 30h September GO0.33 459.15

Recnnciliation of cash and cash eguivalents as per the cash Flow

statement:

Cash and caah #auialents as per aboup comprise of the folinwing:

Balances with banks an rurrent acne AEG.85 354.20

Cash on hand 114.38 108,35

Balamces per statement of ch flow 6O0.33 459,15)

Contd... de

A

Moses: ! The ann Linaudied F rmurrial Heoilig have boon rrriramd by By Aiedr Doreen and approved by Ie Board af Direrinrs. al Ia msreefen muolinge Paid on 27! Movember, Zoa

2 The ponsoëkated mesuds sl Fyu Grennany Pouse vsuks bf ie Doman whedlp anard Bubeiiary AS Gebal Lal, Maustiess and indeel subrsadiany MP Al Fire: Rork & Agyregnin LLE. LAE ard one sasoesie omay Bars Munster (nd) Praise Limited

The SEstulory Aadtors al ne Comparm here carrod out Lerited Fevew of he Hesults hr Me guarier and hait vaar ander TM” SepiermEer MO

4 Feumai mesidie tr al Ie perkris presarind Havana teen need 'n ACDMTEM ER ti mergrilion and maasured pinies af ind AS roofurd undur He Cermriaries] (idian AFORMIEG tantes) Ftules 215 RE armaruied heer, Arme My dra

& Stander an Cansitdated Finarri! Hen ta are avniaDig or Em Comparr, ' walle ai was AEEPDUP CD N rd on HSE 'T wapata ni wa benmdia com

B Preinus perk Pure Pare hun reg redirerinssifierd wiarpynr EERAAF

' Marrinad

Ee ek

S.C.BANDI & CO Office * 022 283 42 OR Chartered Accountants Resi :022 389 83 49 Suresh Bandi -LLR. FCA Email - scbandil @ gmail.com

812. Maker Chamber V

221. Nariman Point, Mumbai - 400021

Independent Auditor's Review Report on the Ouarterly and year to date LUnaudited Standalone Financial Results of the Campanvy Pursuant to the Regulation 33 af the SEBI (Listing Obligatlons and Disclasure Reguirements] Regulations, 2015, as amended

Ta

The Baard af Directars

AS! Industries Limited

t We have reviewed the accompanying Statement of LUnaudited Standalone Financial Results of AS!

Industries Limited ("The Company”) for the guarter and half vaar ended 30” September 2020 (“the

Statement"). This Statement is the responsibility af the Company's management and has been

approved by the Board of Dirertars, Dur responsibility is to issue a repart on the Statement hased on

OUT revie,

We conducted our review af the Statement in accordance with the Standard an Review Engagements

(SRE) ZA10, “Review of Interim Financial Information Performed hy the Independent Auditor of the

Entity” issued hy the Institute of Chartered Accountants of India. This Standard reguires that we plan

and perform the revtew ta obtain maderate assurance as to whether the Statement is free of material

misstatement. A review Is limited primarily to. lngulries af company persannel and anakitical

procedures applied to Hinanrial data and thus provide less assuranre than an audit, We have not

performed an audit and accordingly, we da nat express an audit opinion.

Based on Dur review conducted ds above, nothing has came to our attention that causes us 10 believe

that the accompanving Statement prepared in accordance with applicable accounting standards and

other recognized atcounting practices and policies has nat disclosed the information regulred to he

disclosed in terms of Ragulation 33 of the SEBI (Listing Obligations and Disclnsure Retuirements)

Regulations, 2015 including the manner in winich it is to be disclosed, or that it contains any material

misstatemernt,

For S.L. Bandi & Ca.

Chartered Accountants

IFRAI: 130850)

Se (5.C. Bandi)

Place: Mumhai velde Proprietor

Date: 02.11.2020 M. Mo.18842

UDIN 260 |ETIIAAARKvIEIT

AAS AS! INDUSTRIES LIMITED Registered CFice: Marathon inaeva, “A” Wing. 7” FiDor, Of G K.Marg, Laer Parel, Mumiral - 460023

Tel: dORA BIG; Fax Mo. AAS 11%; CIN Ha. Lt4101MHISAGPLEZSE LIG E-mail: investaraihasigroun.ca-in - wabaitD: www aakroup.ca in

Siutarmerit of Saandalone Unaudited Fimanclal Fesuits for tw Ouartor arid Hat Vaar Ended 38” #eplembar, Za20

in ak ha

Tiuarier Endad Han “ear E mier Year Ender

|Partieuinrs 30.Ge #uael 3uoszuzal joadieis| S0uszuzol SUOWZUTs| ZOE ' TUmaudited)] — (Unauditedi] — (Unaud #Unauditedl] — (Unaudmed)] (Auditeal]

1 |REsemus He nperatiens Inst) BOS ZA BO TM 1 7a 1 wR BOE 1 TE TA MET AE

2. |er. name T1A sa TA 83 1 ia TAS. 7 É2 75 FR ss

1 Total Rens S20d BT FIFEE! TT? dd ELI BTda FA Es EI] 4 |ETRandiurs

(ta) Crak of materie CrEumred E

(Bl Panthass of siek -in- rade OdB.27 BRZ TEEN HT 2AZH.AG Z20B ” did 47

EA EER TENDE RE OE EE TI? &6) 1124 112 AA 235 Bd tAA ag Ti oa

IHi Erken bestelils Eapaerise BOT, 41 24 TE Da 2Ulid. Ha

la) France costs 1.32 17108 20 SI TR3

(N Depraraten and armorturatEin EapenERs TET AS TER d1 HA. fa7 1E

tl Power and hel Sa BA AA AT B7E SN MT da

(Mi Dier eaperisesg HA 40 HUB UTA 4% MB. WA

Total Ecponaes TT EO MA ZAEd 12 4433 10 TERE. TT

& |ProfitiLessl before ereeptienal lers and tas F1-#k EET EA TM ER TEE za)

8 JErooptianal ems -

7 |ProfulLass] before tik (B-A) 31 an ER OT TT TERE, (ea 2a) fi. | Tas apanse

(al urerd Tas AR dié (ell AAK 211. TA EE]

(ey Adjusimerd ol hie relating io earlinr perde ET TAT] z 1n 5a

ir) Dieëarred Tak BI.&s (1E. GE) My ZA 07) (174.62

|PrafiiLoss! far ies period (T-E] 72672) ad HE] ET] el an] 1a |Efser Campratsers lye inneem

al Otier Camphrehansive neame nat ie ba meinsasfied ie neafit and iesE in auisegurd merinde

fi Foermeasurermen of gains Nkrsserd] an deli d benait niie MA (5) (18.17) (SA 77 (126 a2)

(ip inoome aa aferf 37 17 ed TT. 7m

isi Eier Wistnneres Harris Ctuar mgeRIN Give INEOETUE BYT MY

lie) iem ldz efieel (ZO AAK

n) Orifer Comphnratanake incemn Hi he reckrsnified te prefa mnd ings in subgeguent periods:

11 | Total OMhar Comprehensive income tor ine vaar (net of tax] TEE id 71 (TE dj] TER Te TE 12 | Teel Cempieluensius ncame lof the parind (met ad ta) ($2% ET MEd N BU BA 114 ETE

10 | Paid -up eguity snarg capital (Face Vak of Re 1 par BnBrak BONE BO TE AA AA aO0.75| EET Ga. 7s]

Ta [Oar Emsty (E ese Revnlunfion Fiaarse] Es aFrts mr Pie IE143 EA Aardiled Balanra Seel

18 |Earmings Per Share Basic and Dikutad] 1.26 0] ET 18 aas] Mk

Canht.. 2

BEGMENT EEVENUE, HESULTSE AND CAPITAL EMFLOYEO (Ra. In Lakhel

D Ene Hai Year Epied Tear Ended ET MO Dis! T

died

19aT TA B217 Ee Ed 1 ET REY ME an. EA MM ES 41 B1.53

173? EA TERA. 7E TA TN AND BT ETFTET) Tr BOET TE Tdsa7 ds

GET TEar BE ET 7a] TERTE

(5a2 Bas] 1183 na 4E aal 1e 4 5d (aa ma Bm (0 82)

ZA DA EA. TE TA BR AE 10 Tias al daa AA AIé 72 200. SA " dIE AA 7E tal

N 771 sal ETETI] EE IR

MAG. AA SOT MA MagaE MAET 1 MI Ea3 15 TAB m1 BIG 18 TEY da

EES AA TANS E6 EES da (TES AB) EE il es MA MEIZ IT TEESR IT

BTATEMEMHT DP ASSETS & LIABILITIES

Be. JParteoiars (Lau Li

JASSETE 1 | Mam-Eurrurd Assets

(m] Property. Plant and Egummenl

(B) Capital Vark-m-Prognrss (et Omset intarginie Asst ld) Firaneusl Aai

(id Investments

Ti) Leana

Ie! Deer HonDureanl Masels

2 | Eurmont aasets ha) inverrdories ISTE 24 (by Feianeial Aasels

(ii beginne MY GA

Ii) Trudie Raneiahlkes AA Ma dil ash and East Eruisdenis 72 N

diy] Bank Hakancag Dihar Han [dit ate 125 BE

dy Loer HA (uil Other Finse Assets MA

let Oiler (ure Assnin 1501 B3

TAEEE $Y

TOTAL EE BARE

1 | Eaulkr (a) Eauily Shaen capnal res BO sa

in Daar Eauitgs ZAYET 3E #TAAE TT

24252. 11 LITER Laatsilifies

2 | Men Current Lisbilities ta Financial Liakeities

(Iy Es rewiers @d11 ST (h) Daarna Te Hosbrikiies Feed) 115 ON la] Friis 54 EA

1aaa1.z7a 3 | Eurend Liabllieies

al Finasind Lahiklies

(it Bar rssereg TAT 1E OM] Twede Peraklea

Tell Outa dies al Mrm Enierpreet and Small Enierprees - Toial OUFSEaMiing dura DI medies ou ar Min Enisrprises ard Smal Erdarmriues sd TA

dil] Oral Firsareal Linbiliea MT 34 IM Dier Cureni Liabilies TM. (el Feisinsna dds 5a

(d) Curreni Tax LisDikties (Mel, -

161. s1]

sorrd TATAL

3.

Unaudited Standalone Cash Flow Statement for the Half Year ended 30th September, 2020

(RS. in Lakha)

Particulars 30.08.2020] 30.08.2018 CASH FLOWS FROM DPERATING ACTIMITIES:

Prafit hefare income tax: 38 2E Adjustments for:

Depreciatian and amartisatinn asnens 204 EO

Met Less KGaln) on dispasal of property. plant and eruipmernts 118

Allawance for Inss on Marle receivabler 76.2%

interest inenme rlassilied as investing ash (ne [32.27]

Finance Ooste ANGS

Change in operating assets and liabilities:

lincreasel/Decrease In trade receivables 01.03 dInereaselDeersase in Inventeries 173.23

(inereasel/Deerease in Ather Himancial assets (B.7E]

iinereasel/Derrsase in other als b3 fa

(lnereasal/Decrpasa in ather hank halances [303457]

IncraaseliDerreasp] in ProisidnE (7.58)

Increasef/Derrease) in trade payables 118 8a

Inereaseflerrease] in other financial Hablljties 489 71

inereasef[Decrease] in other Habilities 206.36

Cash generated from operations (368.82) Less: Income tees paid [204.41]

Met cash infiow from operating activities (664,73)

CASH FLOWS FROM IVESTING AFTINITIES:

Payments for property, plant and egulpmant (1468 aa] [4 BONA) dipereasp/derreate in laars O.aa 4,288 .73 Prorseds from sale af property, plant and enuipmeant 64 53 OR

Intnrest reeeiwed s.a? 3135

Met cash outfiaw from Investing activities (1.344.36 (1,.278-05]

CASH FLOWS FROM FINANEING AFTIMITIES:

Praceeds from borrewings B.AE7.A6 6242 AA Repayment af barrowings [10,124.28] (3 581.87) Finance costs paid (366. 7a] (3a6,79)

Dindends pakd - (248.56

Dividend distribution tax paid - [51.03]

Met cash inflaw |outfianw] from finanting actlvltles (1.54%.32]) 1,%74.13

Net increase [decreasa) in cask and car eruivalents 37.29 0.35

Cash and Cash Enuivalents as at 14 April 72.58 124 dd

Cash and Cash Eguivalents a4 at 301h September 1a 7 144.39)

Reranriliatinn of ash and cash egulvalents as per the cash fin statement:

Las and cash enuivalents as per above comprise of he fallawing:

Balances with hanks on FLUFTETE BEOOLTES EG.5A 128.34

Cash on hand 23 28 26 66 Halances per statement of cash dws 109.87] 154.99)

Cartd... df

dt Piniaa:

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DatA Deepak Jatia

d Prmyinus paermad figure NEE Eer VEL DEMUE TEELS eed mies EET SORRY,

(Chalrman & Managing Diraetar)

DIM: A1IERSAA

Pine: Mure Das” 27 Mnwerriber. 20