NIRA] lSPAT INDUSTRIES LIMITED

CIN: L271060L1935PLC021811

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Sub: Outcome olm Board meeting dated 14.11.2015

Dear Slrs.

With raterence m the above capllanvd summ. It u to mforrn you that fallowlng Ire the outcome of

the Board Meeting held today Le. on H" Nnvamher, 2018 It 400 PM . and concluded at 5:00 PM.“

the mustered ofl'ice arch: Company.

1, The Board Cnmidlnd and approved the Unaudited finzmlal Results of the Company

quarter ended 30‘" September, 2018.

Z. The Board reviewed and took on record the Auditors Limited Review Report on the

Unlimited Flnanclal Rlsults ofthe Company {or the quarter ended. 30’” September, 2018

Please find enclosed herewllh me Come: om: following:

1. Unaumrea financial mum nfthe Company quarter ended sow swam". 2m.

2. Audltor‘s Limited Revtew Report on the Unaudnad manual Resum mm Company for the

qulrter ended sow September. 2015.

TM! is for your 1mm inform-non and record please.

I'Vl‘mpany Sammy

Andre“: 409 & Model Town Plnlpatu-ryzna 132103 HR [N

Date: 14.11.2018

Place: New Delhi

——Rnld. Office: 5140-4113117” Ehnudhnry Market an! wed w-u. mu M-nm, Sldar slur, Nani; Dell: nouns

E-Mlll ID:Wm,wwsmwwwmlnulpmnPhom No. all-23551811, 0120-65268!“

KIM} ISPAT INDUSTRIF; LIMI‘IED

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STATEMENT OF STANDALONE UNAUDH‘ED FINANCIAL RESULTS FOR THE QUARTER ‘ETQDED SEPT 30, 2018

I I I (fis. in Lakhs)Quarter 211de Year {a date 5:”_

9 Year Ended3; Puma-"m 30- 30- 99-17 Sanur‘MB 30-Sep—18 [‘ggfl 31-Mar-18‘

Unaudited Unaudéted Unaudited Unaudéted Unaudited Audiied

1 Revenue from Openauons143.65 130 aé 167.96 351.01 368.98 656 12

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2 Omar Irmome (Net)1199 12.42 H 52 23 51 23 54, 61.50

3 Total Immune (1 +2)153.04 “2.81 ‘3 75. 334.52

, §§2.52 717,62i‘‘.

a) Cdst dam museum Consumed77.68 79 56 $1 G7 188. 55 212.92 365.69

b) change in mm of fifléshed goods.Work-Was and am in trade

(6.2g) 4.09 {5.28} (13.5?) 19.55 6.22c) Excisedoty on sabofgoods ~

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4.32 4.32d) Empbyee Benefits Expenses 12.34 13.72 12 25 24.59 23.99 48.676) Finance Costs

5,84 13.57 6.34 13.13 16.54 24 23f) Wand amnisafion Exp. 7'35 73“: Y 75 15 10 15.05 31.09g) other Expenses

35.57 ‘12 35 33.56 69 11 54 0-4 109.89Total Exmm131.25 .70 1 45.6? 27W $37.25 5%.?!

5 Profit before 133: (3-4) 23.75 14.11 33.31 57.58 55.07 1 27.316 Tax .

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a) Guzman: Tax4.03 2:51 9.50 $3.53 13.89 35.77

b) Show (Mipfwma!W Par

mm0.48 1.67“ -

0.48 1,67 1.66c) om Tax

4.64 (0.75) (1.05) 3.59 (6.20) (6,023)Total tax expense9.! 5 3.43 3. 17.60 9.36 31.40

1 Net profit for the period (5-5)10.88 25.33 45.71 95.9

8 otherComswe «mouse. Net 0! income {ax

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Tots otherWnsivs inesme, net of income tax -.

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9 Total mprehensive Income for the period (7+8) 3136 10.68 W 3556 357‘! §3 fi10 Paid—up equsty share capita:

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(Face vaiue Rs. 10 sac?!) 60.00 60.00 60.00 60.00 60 00 60.001 1 Eamirgs per share (of Rs. 10 each) (no: annuafissd)

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Basic: (in Rs.)2.43 1.76 13,23 6.66 3" 62 E 15.99

mm: {m Rs.)2.43 1.78 4.23 6.66 7 52 i 15.99

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Notes

~ The above resuns were reviewed by the Audit Committee. and approved by the Board of Drrectors at its meeh‘ng head on 14 November‘ 2018 and the

statufiory auditors of the company have conduaed a "Limited Review‘ of the above financra; results for the quaner and six months ended 30 September201 8

Financlat Resulrs are m wmplianoe with the |ndnan Accounting Srandard (ind-AS} prescribed under section 133 of the Companies Ad. 2013. read wnh the

relevant rufies issued thereunder

The company is engaged in the business of “Manufacturing of Poty Buttons" and therefore. has on|y one reponabte segment in accordance wiih Ind AS 108

"Operafing segments“

in Comptinaoe: with ma A845 (whbh was applicabie for the year ended 31st March 2018) and SEBI (Listing Obligations and Disdosure Requirements)

Reguiafion 2015. the renamed meme for the period upto 30th June, 2017 Is inclusive of Excise Duty. Goods and Service Tax (GST) rs made applicabie

w.e.£ 1st Juiy 2017 and as per Ind A3415 (prev‘vous periods rnd A548), revenue for subsequem period is net of GST, hence revenue fmm operation for the

hall year ended 30m Seatember, 2018 is not oomnarabte with the corespmdmg hatf year ended 30th Sewember 2017

Previous period figures have been regrouped/fedassified wherever necessary

The Statutory Auditor have carried out a Limited Revrew of the resutt of the Company.

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Il’Name' - £3an 'arChaudhry

’ Diregr ,

DI 95

Address: K046. Kavi Hagar,Ghaziabad. Um“ Pradesh

Date :14th November 2018

Place : Delhi

MIRA} [SPAT INDUSTRIES LIMITED

CIN: L27106DL1985PL0021811

Regd. 0ft: 5140/41/34 Chaudhary Market. Gaii Peti Wali, Sadar Bazar,

Corpoarte Office: 19, (LT. Road, Ghaziabad, Uttar Pradesh- 201002

Email 11): nirajispatindusflies®gmaii.com Website: www.mrajispatin

(Rs. in Lakhs)As at As at

Particuiars 30.09.201 8 31 03.2018

Unaudited Audited

ASSETS

Non-current assets

Property. plant and equipment 238.98 25408

Capital workain‘progr‘ess --

Other non-current assets 10.56 1056

Current assets

inventories 39.46 23.95

Financial assets

investments 2275 2271

Trade receivables 9928 81.89Cash and cash equivalents 1049 13.59

Other financial‘ assets ~-

Other current assets 1,209.14 1,241.02Total assets 1,621 ,66 1,647.80

EQUITY AND LlABlLlTiES

Equity

Equity share capital 60.00 60.00

Other equity 801.35 761.39

Liabilities

Non-current Liabilities

Deferred tax liabilities (Net) 29.66 26.07

Other non—current liabiiities 631.17 649‘ 74

Current Liabilities

Financial Liabilities

Trade payabies 80140 100.43

Other financial liabilities 1.1 1 -

Other current Liabilities 12044 14.40

Provisions 5153 3577

Total equity and liabilities 1,621.66 1,647.80

Address: K048, Kavi Hagar,Ghaziabad. Ulnar Pradesh

Date :14th November» 2018

Place '. Delhi

VIPIN KUMAR & COMPANY

CHARTERED ACCOUNTANTS2- KAMAL COLONY, DELHI ROAD

SAHARANPUR, U.P. 247001

E-MAIL ID :Wm

The Board of Directors,

Niraj Ispat Industries Ltd.

We have reviewed the accompanying Statement of unaudited financial results of Niraj IspatIndustries Limited (“the company”) for the quarter and half year ended 30th September 2018

(“Statement”), being submitted by the company pursuant to the requirement of Regulation 33 of theSEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as modified byCircular No. CIR/CFD/FAC/62/2016 dated July 5, 2016.

The statement, which is the responsibility of the company’s management and approved by theBoard of Directors, has been prepared in accordance with the recognition and measurement

principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS

34”), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issuedthere under and other accounting principles generally accepted in India. Our responsibility is to

issue a report on the statement based on our review.

We conducted our review of the Statement in accordance with the Standard on Review Engagement(SRE) 2410,

“

Review of Interim Financial Information Performed by the Independent Auditor ofthe Entity” 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 Statement is free of

material misstatement.

A review is limited primarily to inquiries of the company personnel and analytical proceduresapplied to financial data and thus provide less assurance than audit. We have not performed an auditand accordingly, we do not express an audit opinion.

Based on our review conducted as stated above, nothing has come to our attention that causes us to

believe that the accompanying statement, prepared in accordance with the aforesaid Indian

Accounting Standards and other accounting principles generally accepted in India, has not disclosedthe information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligationsand Disclosure Requirements) Regulations, 2015 as modified by 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 Vipin Kumar & CompanyChartered Accountants

(FRN 002123C)

WMDated : 14th November

, 2018 ( CA.V.K.Aggarwal)Place : Saharanpur Prop.

Mem. No. 071279