Sumedha Estates(Puzzolana Towers),Avenue — 4, Street No.1, Road No.10,Banhara Hills, Hyderabad » 500034, T.S., India.Tel : 9140-2335 2607/ 08 l 09

’11,, ”A Fax : 01-402335 2610

eb“=‘liuss "‘9‘“ E-mail : info@|otuschoco|aie.comWeb : www.|otuschocolale.comLotus Chocolate Company Ltd

(An Iso 2200002005 Ccriiiied Company) CIN No : L15200AF’1988PLC009111

13.02.2019/LCCL/SEC/18-19

To,

The Manager(Listing Centre)BSE Limited,

25“1 Floor, PJ Towers,

Dalal Street, Fort,

Mumbai- 400 001(MH)

Dear Sir/Madam,

Sub: Submission of Unaudited Financial Results for the Quarter and Nine Months ended on 31“

December, 2018.

E Scrip Code: 523475; ISIN: INE026D01011.

Pursuant to Regulation 33 of SEBi (Listing Obligations and Disclosure Requirements) Regulations,

2015, please find enclosed herewith the Unaudited Financial Results and Limited Review Report for

the Quarter and Nine Months ended on 31St December, 2018.

This is for your information and record.

Thanking You,

Yours truly,

For Lotus Chocolate Company Limited

Ram Subramanya Ganpa

Whole Time Director

DIN:- 02395478

Encl:— As Above

VDN R & ASSt")C'iA'lil§F§

(:lllil’l(“l‘<‘,<,l Xxamunranrr‘;

Limited Review Reportl n tho Board at ll)irc<:tors

mus; Chocolate Company limited

oralmdi

We have toviuwmi Hm Unaudited Ind AS Financial lx’emzltfi (it LO'HJS CHOCQLAIWE

COMPANY LTD. "tl'w Cmnpm’w" tor the quarter tanducl Ducun‘tbm‘ .11, 201:5 and the 51cm- in

date resmlts for the period April I, 2018 to December 31, 2tl‘l8 attached herewith, LivingSlil"l‘filtlt?t‘l by tlw Cm'npan‘ pursuant to the mquirmnnnm (if wgnlmion 33 0t thu- . il

(l. sting Obliga kins and l closure Rmniirements) Regulaticns, 2015, read with Cll

Circular ClR/CFD/FAC/ 63/2016 dated July 5, 2016. (“the Cirmilm“)

The preparation at the statenmiit in accordance. with the. rmtoguitiun and nmmircmmu

pi‘inctples‘ laid down in lndian Accounting Standards (1nd A5} 34 ”interim Financial

Reporting” prescribed under Section 133 of the Companies ACL 2013 read with Cmnpanies(Indian Accounting Standards) Ruins, 2015, as amended, read with 'tiifi' L'll‘Culfll’ ’zlml miter

accounting principle!» generally accepted in lndia is tlw r Sponsibiltty of the nanngementof the C(in'ipany and has been approved by the: Board of Direc‘n 5” Our rospunsilailu'

(:TXPJ‘GSh a cunclusiun on the Statement based on our review,

We have mnductod (mt review in accordance with the Standard on Review Engagement

(SRE) 2410, ”Review of Interim Financial li‘iformatinn performed by the lndopmwdontAuditor of the. Entity" issued by the Institute of Chartered Am:uuntnnt5 of intiia‘ ’l'liis‘

slandani requires that we plan and perform the review to obtain modemu assurance as to

whether the financial fitatements are free of material missta mm. A review is; iimitmi

primarily to inquiries of company peisonnel and analytical prncmlures appliml m lll'lflflclfll

data and thus provide less asqumnce than an audit We have not pzsi‘l'm‘n'ied an audit and

accordingly, we do not expr ,l an audit opinion.

'l'ontion that‘

’

mm us:Basvd (in our review mmiucimi as above, nothing has; mnw in wur 2

m inc-Mme iiial the Matting-mt has not been prepared in accordanm wish $171,? recognition (my:

e laid dmvn in film appiitabie l‘niiinn .ACU‘XLU‘IHFQ; Bimini; nix (Ind —

AS) gbvciiimi under section 133 of the Companies AH, 2013 mad with I‘Uit?\’i)!"ll miv sued

thew under and Other rcmgnizcd accounting; pyariices and poiiL‘iLPS has not disc,_ 'i tho

infm‘mai'ion required in be disciused in terms (if Regulation 33 of fi’iv 5H3] (hatingObligai‘ionfi and Disclosure Requirements") Regulations, 2(315 read with ’lhe Cirruim"

including {he manner in which if is to be disclnsod, or that il contains; any maternal

missld‘uai‘rwnl.

isimsunnnuni pi'im‘ipi

for VDNR 8: ASSCXIATES

Chum. if/ii'iioimmz' j

V @nka K‘s: w a m Reddy D

Part Her

M embership No. 028488

Place: HyderabadDate: 13/02/2019

/~ . 0‘)

a ”W buslnoss 0' 9“”1

Lotus Chocolate Company Ltd.

(An lSO 22000:2005 Ceriiiied Company)

Sumedha Estates (Puzzolana Towers),Avenue — 4. Street No. - 1, (Old Road No. 10),Banjara Hills. Hyderabad - 500 034, T8, INDIA.

Tel

Fax

E—mail

Web

:91—40-2335 2607/08/09

: 91-40-2335 2610

: info@lotuschocolate.com

: mvaotuschocolatecom

CIN No. : L15200AP1988PLC009111

UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED 31/12/2018

PnCI‘AnED IN COMPLIANCE WITH INDIAN ACCOUNTING STANDARDS (IND A5)

(Rupees in Lakhs except for EPS)

Preceeding Corresponding 3 Yearto Date Year to DatePrevious year

2 MnnrhtFnrlmi 1! Mnntht mnnths ended in figures for the figures: fur theended

S. No Particulars 31/12/2018 Ended previous year current period previous period31/03/2018

30/09/2018 31/12/17 31/12/2018 31/12/2017

(Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited)

1 income from Operations

(a)Nat

sa'esfl,"c°mefrom Operatic”

1,512.56 1,554.54 1,379.84 4,906.87 4,142.32369167

(net of ems? riu’ry)

(b) Other Operating Income 13.21 21.78 34.99 12.38 2.26

Total income from operations (net) 1,525.76 1,576.31 1,379.84 5,001.86 4,154.70 5,693.94

2 Expenses

(3) Cost of materials consumed 1,245.41 1,203.24 1,063.38 4,101.26 3.010.42 4,288.87

(0) Purchase of stock-In-trade - ~ - ~ -

(0) Changes in inventories of finished 214.31

goods, work— in-progress and stock- 154.17 70.00 75.15 115.50 261.42

in—trade

((1) employee benefit expense 08.8b 95.00 174.23 238.14 218.30 272.22

(e) Finance Costs 1.32 5.93 4.62 9.43 59.16 66.21

(e) Depreciation and amortisation 16.20 16.20 20.13 48.50 60.37 80.50

Other expenses (any item exceeding(f)

10% of the total expenses relating115.68 155.54 151.81 441.05 455.42 645.90

Total expenses 1,601.65 1,547.51 1,369.32 4,954.98 4,065.09 5,568.01

3Pmm mm ”arm?“

heme9”” (75.88) 28.80 10.52 46.87 89.61 125.52

income and exceptional items (l-Z)4 Other income - - - ~

5Pmm

from ‘3'dinaw3mm“ heme

(75.88) 28.80 10.52 46.87 89.61 125.92

exceptIanal Items (3+4)

6 Exceptional (expenses)/income — - - ~ -

Profit / (Loss) from ordinary activities7

before tax (7+ 8)(75.88) 28.80 10.52 45.87 89.61 125.92

Tax (expense)/credit — - - - - (32.99)

9 Ne) 5mm, ”Usslfmm ”dim”(75.88) 28.80 10.52 46.07 00.61 02.03

annuities after tax

10 Extraordinary items (net of tax expense)_

-

_ ‘ - _

11”‘3‘ Pmml (“’55) f“ the permd

(75.88) 28.80 10.52 46.87 89.61”'93

(11+ 12)12 Other Comprehensive Income (5.12) - (8.59) 3.71

13 Total Comprehensive income (75.88) 23.68 10.52 38.28 89.61 96.64

14 Share of Profit/(loss) of associates ~ 0 0 U

15 Minority interest.

_ 0 0 U

16 Paid-up equity 56a... capital 1,283.80 1,283.80 1,283.80 1,283.80 1,283.80 1,283.80

(face value Rs. 10/-)

17,3 Earnings pershare(bef0re extraordinary items)

(of Rs.10/~ each ) (not annualised):

(a) Basic (059) 0.18 0.08 0.30 0.72 0.75

(b) Diluted (0.59) 0.18 0.08 0.30 0.72 0.75

Earnings pershare(after extraordinary items)

(of LRS.10/— each) (notanvnuallsed):(a) Basic (0.59) 0.18 0.08 0.30 0.72 0.75

(b) Diluted (0.59) 0.18 0.08 0.30 0.72. 0.75

Sumedha Estates (Puzzolana Towers).Avenue - 4, Street No. - 1, (Old Road No. 10),

Banjara Hills, Hyderabad — 500 034, T8, INDIA.

Tel : 91—40-2335 2607 / 08 / 09

.

Fax : 91—40—2335 2610

In, \0‘ E—mail : info@lotuschocolate.com[7" business 0| 9‘“6

L t Ch I C LtdWeb :www.lotuschocolate.com

° “5 00° ate ompaW ‘

CIN No. 1 L152OOAP1988PLC00911‘I(An ISO 22000:2005 Certified Company)

Notes

1. The unaudited standalone financial results of the Company have been prepared In accordance with Indian Accounting Standards (Ind AS) prescribed

under Section 133 of Companies Act, 2013 ('The Act') read with the relevant rules thereunder and in terms of regulation 33 of the SEBI (listing Obligations

and Disclosure Requirements) Regulations, 2015.

2. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting

held on 13th February, 2019.

3. The Company has only one reportable segment vie, packaged I'ood, hence Segment Reporting as required under IND AS 108(Opcrating Segment is

not applicable)

4. The financial results for the quarter and nine months ended on Blst December, 2018 have 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 recognized accounting practices

and policies to the extent applicable.

.5. The Company has adopted IND AS effective from April 01. 2017. with transition date of April 01. 2016-

6. Figures of the previous period have been regrouped and reclassified to confirm to the ciasslflcation of the current period, wherever necessary.

7. No adjustment is made for Deferred Tax as per ind AS 12 ~|ncome Taxes, as the same will be provided at the year end.

Blst December, 2018 and have issued an unqualified Review Report .The Review Report of the statutory auditors is being filed with the BSE Ltd ('BSE') and

is also available on the Company's website.

9. Earnings per share is not annualised for the quarter ended 31.12.2018, 31.03.2018 and 31.12.2017.

whole Time Director

DIN: 02395478

Date: 13th February, 2019

Place: Hyderabad