a ACCEL FRONTLINE SRDS APLISN/S/024/2014-2015 August 13, 2014 National Stock Exchange of India Limited Bombay Stock Exchange Lid Exchange Plaza P.J. Towers Bandra Kurla Complex Dalal Street Bandra (E) Mumbai 400 001 Mumbai-400051 Doar sir, Sub: Outcome of the Board meeting held on 13.08.2014 pursuant to the provisions of Clause 41 of the Listing Agreement. We are pleased to infarm you that the Board of Directors at ils meeting held on August 13, 2074 have taken the fallowing decisions. » Considered and approved Stane-alone and Consolidated un audited results for the quarter ended 30.08.2014 on the recommendation of the Audit Committee. Copy of the results is enclosed as Annexure — | » & Copy of the Limited Review report from the Auditers is also attached as Annexure Il \We wish to further inform that pursuant to Clause 41 (Wi}(b) of the listing agreement, the company ‘will be henceforth publishing Consolidated financial results along with the following items on a Stand-alone basis, as a foot note (a} Turnover (b) rofit before tax (6) Profit after tax in the newspapers. The company will give a reference in the newspaper publication, to the places, such as the company's website and stock exchanges’ websites, where the standalone results of the company will be available Kindly take the same on record, ‘Yours faithfully, For Accel Frontline Li Sess? Sweena Wair Company Secretary. ited Enel 2a ‘Accel Fruntline Limited, Rega Otie: 5, Neon Manica Read, Chneai 0000) le Fo) -91-ALADS200U Fans -)1 be) TANEN CIN: LIMQSTMIB3SPLCO3ITIS Webi: wereaselondine inAnodxere 7 RT TTSSETERTIR] CONSOLIDATED STANDALONE ‘= Months Perled ended Verto dntepeedendea| Iso Partulars woes | mens | serus BEL Teviened) Tesnea) Jrecincome from Soles /Senices oasa| nan nan s.9%9 ar516) sis as sm ase] (00) (6a a me 3y siya tre am] a a] + 4 | 8) ary i me i asi] asreas) —2aasssh anes] zstoas] —aavsas] —zarsio) —aeasaa] ars. os os?aga Offa 75, Nea Manldam Ras in un audited na RSET ESRC TIT 5 Rests fr tha pled deo Sune 30,2014 Amsuot ts ias) CONSOLIDATED: STANDALONE eet 0, dispasecetl 6 sd sing 0 2 Months Period ended Yeartodatepariod ended 7 Months Period ended Year to date peviad ended Paci wor | nore | 9061 | soosaa | morse | soosae | siouse | apoezs | voor | onan Tesaewed) | faulted) | (revowea) | Previeweeh [Hewewe]_|acees) | freveweo) | (reviewed) | tavttedh a.92y 22619n] sae) a2cs2) rose| gl race| xasi 32000] — szageco] —2.22n000] yaee00 sregem] —s2oeeca| 2220s] sma] 3,200,000 208 nate navi aca] 1200 nee 134 ate 108 1a 202] oas| ang sal 185 ans] ani) sors} nasissi] aazsen| asssa| zszoson | aszse] sass! aaceaem | ees sah wa ers asa ore oxaa| erse. eaze srs wm fsa of theo! mar wear sras rar zea Ed seat raat Denwo: 06236198cel ited Assn tacs ‘Segment Reporting Cinlwo: A Se006 TN IVISPLEO 31136 ton Tiandatone sino Particulars Tuarter ended Year ended Guarier ended Year ended Toots] Maria] Maria Tut] Marta] ued] Maria 1.00 | Revenue fers operations ei atagratin 4am] e952] ata] zzase| aaa] aaa | aa] aaa wgement Services zais} —zzs0|zaos} gas] zais| —azsa] 2.405 316 ware Services roa} aan] tesa] 7038 asas| 1.267 583 Warrenty Management Services 500 a7 ca] 2878 1B 48 2377 309 4 108 359 i : Jeez] 13605 | —7ave| tan] 307] ova] ea] aaa 194 sac) a0) 6 204 os] 3a ex| isn] cas 7 fsa} as. asi1 tnare Services 351 a7 203 ao 45 74 aan Warranty Management Services es] 138 9 ea 136 o 203 7 23] (6 8 : 2 Depreciation are amortization er) (asa) was] ase] ais] fe 38 7 35 7 ca 242 Interest onpenses 15 80 sa 38 566 saa ante oe able expenses (Income) 189 er 1 60] 390 : 1 reftbetoreian a 178 al 39 17, Ey 233 Consolidated Maca] joo] _Martal fon Wari seso| 3252] 5000] 4.51 5037 ntrattructure Mansgerient Seniees aaer| — 2aae| 2220] 26] aaa 236 software Services 220} 633] ses} aes] str 054 |warramty Mansgement Services ‘59 813 247 813 988 313 a7 380 23 380 : : - : ior] 4926] 2971 asi| _1g10| aa2| 29m 3926 mvs | azaes| —aoso1| azass| 1z2is| azase| 960] 42.266Ta ANNeExvee TT K. & ALYAR & CO DRTERED ACCOUNTANTS St Thawmss Mount Chennai 00 016 te 91 44 2953 0206. ‘The Beard of Directors, ACCEL FRONTLIVE LIMITED 75,Nolson Manickam Road Aminjikarai,Chennai RE: LIMITED REVIEW OF THE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30" JUNE 2024 INTRODUCTION have reviewed the accompanying statement of unaudited financial results of ACCEL FRONTLINE LIMITED for the quarter ended on 30™ JUNE 2014 except for the disclosures regarding public shareholding and Promoter and Promoter Group sharenaiding which have been traced from disclosures made by the management but have neither been reviewed nor been audited by us. This statement is the responsibility of the Company's Management and has been approved by the Board of Directors, Management is responsible for the preparatian and fair presentation of this interim financial information in accordance with Indian Generally Accepted Accounting Principles. Qur responsibility sto issue a report om this Statement based on our review. SCOPE OF REVIEW We conducted our review in accordance with Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Institute af Chartered Accountants of india, This Standard requires that we plan and pérfort 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 pracedures applied ta financial data and thus provides less assuranice than an audit. We have not performed ‘an audit and accordingly. we do not express en audit opinion. otfces in Mumba Kola Goa Coimbatore TangaluraK. 8 AIYAR & CO CHARTERED ACCOUNTANTS 3. CONCLUSION Based on our review conducted as above, nothing has come to ovr attention that causes to believe that the accompanying statement, of unaudited financial results prepared in accordance with applicable accounting standards notified under the Companies Act 1956, which continue to be applicable In respect of section 133 of the Companies Act 2013 in terms of General Circular 15/213 dated 13 September 2013 of the Ministry of Corporate Affairs and other recognised accounting practices and policies has nat disclosed the information required to be disclosed in terms of Clause 41 of the Listing Agreement with the Stock Exchanges including the manner in which it isto be disclosed, or that it contains any material misstatement, Fark.S. AIYAR & Co, Chartered! Accountants Fir Registration No:100186W } ARP S.Kalyahafaman Partner J M.NG. 200565 Place: Chennai Date : 13° August 2014To Annewer I K. 8. ALYAR & CO CHARTERED ACCOUNTANTS 4/2. Praloeth Rose St Thormas Mewor Chennai 600 016 TaD) 8 2235 1006 seme SArarcoms ChennsiiBiSAvarcom The Board af Directors, ACCEL FRONTUNE LIMITED 75, Nelson Manickam Road, Aminjikarai, Chennai RE: 2. LIMITED REVIEW OF THE CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30” June 2014 INTRODUCTION \We have reviewed the accompanying statement of consolidated unaudited financial results of AGCEL FRONTLINE LIMITED for the quarter ended on 30" JUNE 2014 except for the disclosures regarding public shareholding and Premoter and Promoter Group shareholding which have been traced from disclosures made by the management but have neither been reviewed nor been audited by us. This statement is the responsibility of the Company's Management and has been approved by the Board of Directors. Management is responsible far the preparation and fair presentation of this interim financial information in accordance with Indian Generally Accepted Accounting Principles. Gur respensibility is ta issue a report on these financial statements based on our review. SCOPE OF REVIEW \We conducted our review in accordance with Standard on Review Engagements (SRE) 2420, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants af India. This Standard requires that we plan and perform the review te 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 pertormed an audit and accordingly, we do not express an audit opinion ‘Ofiees in Moria! Kolkata Bangalene Gon CasK. & ALYAR & CO CHARTERED ACCOUNTANTS We report that the consolidated unaudited financial results have been prepared by the company’s management In accordance with the requirements of Accounting Standards (AS) 21 — Consolidated Financial Statement issued by the Institute of Chartered Accountants of India and on the basis of the separate unaudited financial results of the subsidiaries of the company which have been reviewed and included in the set consolidated results. The unaudited financial results of the subsidiaries reflect campany share in the revenue fforh operation of Rs.2438.85 Lakhs and Inva Profit of Rs.9.55 Lakhs for the quarter ended an 30" June 2024, CONCLUSION Based on our review conducted as above, nothing has come to our attention that causes us to believe that the aecormpanying statement, of unaudited financial results prepared in accordance with applicable accounting standards notified under the Companies Act 1996, which continue to be applicable in respect of section 133 of the Companies Act 2013 in terms af General Circular 15/213 dated 13” September 2023 of the Ministry of Corporate Affairs and ather recognized accounting practices and policies has ot disclosed the Information required to be disclosed in terms of Clause 41 of the Listing Agreement with the Stock Exchanges including the manner in Which itis to be disclased, or that it contains any material misstatement. For K. S. AIYAR & Co. Chaffered Accountants FirsfyRegistration No: 100186 WARS S.kalyéharanan Partner M.No. 200565 Place: Chennai Date : 13 August 2014