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BGJC& ASSOCIATES LLP Cli~TEP IDACCOCNTA"ITS Review report on Unaudited Consolidated Financial Results of Jubilant Industries Limited pursuant to reg ulation 33 of the SEBI (Listi ng Obligations and Disclosure Requirements) Regulations, 2015 To the Board of Directors of Jubilant Industries Limited 1. We have reviewed the accompanying statement of unaudited Consolidated financial results ("the Statement") of Jubilant Industries Limited ("the Holding Company") and its subsidiaries (the Holding company and its Subsidiaries together referred to as "the Group") for the quarter ended June 30, 2020, being submitted by the Holding Company pursuant to the requirements of regulation 33 of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. This Statement which is the responsibility of the Holding Company's management and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in lndian 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 accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review in accordance with the Standard on Review En gag ement (SRE) 2410, "Revi ew of Interim Financial Information Performed by the independent Auditor of the Entity" issued by the Institute of Charten:d Accountants oflndia. This Standard requires that we plan and perfonn the review to obtain moderate assurance as to whether the Statement is free of material misstatement A review is limited primarily to inquiries of company personnel and analyticaJ procedures applied to financial data and thus provide less assurance than an audit conducted in accordance with Standards on Auditing and consequently, does no t enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit Accordingly, we do not express an audit opinion. We also perfonn procedures in accordance with the circular issued by the SEBr under Regulation 33 (8) of the Listir1g reg11lation, to the extent applicable. 4. The statement includes the results of the following entities: a. Jubilant Agri and Consumer Products Limited (Wholly Owned Subsidiary) b. Jubilant Industries Inc. USA (Wholly Owned Subsidiary). 5. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement of unaudited Consolidated financial results prepared in accordance with applicable Accounting Standards and other recognized accounting practices and policies has not disclosed the infom1ation required to be disclosed in term of Regulation 33 of the SEBI (Listi ng Obligations and Disclosuxe Requirements) Regulations, 2015 (as amended), indudi11g the manner in which it is to be disclosed, or that it contains any material misstatement. For BGJC & Associates LLP Chartered Accountants Firm Rcgi~tration Number: O .;;, O" ,;,o :, =~ i~ Pranav Jain , Pruiner ,, Membership Number: 0 ,)~ UDL.\T: 20098308AAAA , Place: New Delhi Date: September 3, 2020 Raj Tower-I, G-1, Alaknanda Community Center, New Delhi- 110 019, India Ph.: 911126025140 e-mail: [email protected] Delhi Gurgaon Noida GST!N: 07 AAAFB0028K1ZW

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  • BGJC& ASSOCIATES LLP

    Cli~TEPIDACCOCNTA"ITS

    Review report on Unaudited Consolidated Financial Results of Jubilant Industries Limited pursuant to regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

    To the Board of Directors of Jubilant Industries Limited

    1. We have reviewed the accompanying statement of unaudited Consolidated fi nancial results ("the Statement") of Jubilant Industries Limited ("the Holding Company") and its subsid iaries (the Holding company and its Subsidiaries together referred to as "the Group") for the quarter ended June 30, 2020, being submitted by the Holding Company pursuant to the requirements of regulation 33 of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015.

    2. This Statement which is the responsibility of the Holding Company's management and approved by the Holding Company ' s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in lndian Account ing 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 accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to issue a report on the Statement based on our review.

    3. 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 Charten:d Accountants oflndia. This Standard requires that we plan and perfonn the review to obtain moderate assurance as to whether the Statement is free of material misstatement A review is limited primarily to inquiries of company personnel and analyticaJ procedures applied to financial data and thus provide less assurance than an audit conducted in accordance with Standards on Auditing and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit Accordingly, we do not express an audit opinion.

    We also perfonn procedures in accordance with the circular issued by the SEBr under Regulation 33 (8) of the Listir1g reg11lation, to the extent applicable.

    4. The statement includes the results of the following entities: a. Jubilant Agri and Consumer Products Limited (Wholly Owned Subsidiary) b. Jubilant Industries Inc. USA (Wholly Owned Subsidiary).

    5. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement of unaudited Consolidated financial results prepared in accordance with applicable Accounting Standards and other recognized accounting practices and policies has not disclosed the infom1ation required to be disclosed in term of Regulation 33 of the SEBI (Listing Obligations and Disclosuxe Requirements) Regulations, 2015 (as amended), indudi11g the manner in which it is to be disclosed, or that it contains any material misstatement.

    For BGJC & Associates LLP Chartered Accountants Firm Rcgi~tration Number: O.;;,O",;,o:, = ~

    i~ Pranav Jain , Pruiner ,, Membership Number: 0 ,)~ UDL.\T: 20098308AAAA ,

    Place: New Delhi Date: September 3, 2020

    Raj Tower-I, G-1, Alaknanda Community Center, New Delhi-110 019, India Ph.: 911126025140 e-mail: [email protected]

    Delhi Gurgaon Noida GST!N: 07 AAAFB0028K1ZW

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    Jubilant rfndustries limited Regd. Off; Bt,art.iagram, Gairaula, Oistt, Amroha-244 2.2.3 {U.P.)

    CIN •U4100UP2007PlC03Z909

    visit us at www.jubilantindustries.com Phone: +91•5924•267200

    E-mail: [email protected]

    Statement of Consolidated Unaudited Finandal Results for the Quarter Ended June 30, 2020

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    Jubilant Indust ries limited Regd. Off: Bhartiag,am, Gairavta, Ofslt. Amroha-244123 (U.P.}

    CJN -l2UOOUPZ007PLC032909 visit us at www.)•ibll:mtindustrles.com

    Phone: +91-5924-2!>7200

    E-mail: irw [email protected]

    St;,tement of Standalone Unaudited Financial Results for the Quarter Ended June 30, 207.0

    ----- ,- Q,mterEnd~

    I lu~;JO Match 31 1U1>e30

    P afficulnr~ 101.0 2:010 10.19 (Unou,lftod) jAvditcdl (1/nOudt\~d j

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    Total £,cpens.es ' llt llll !!9 1l'mfit /(Lass) belorn e,ceptlomll items and t .. x (3-4} I t3m 11111 [141 E~cl!f)l•Ct1~l 1tC'W

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