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We have reviewed the accompanying statement of unaudited financial results of KOA

TOOLS INDIA LIMITED for the quarter ended 30tt September 2014 except for the
disclosures regarding 'Public Shareholding' and 'Promoter Group Shareholding' which
have been traced from disclosures made by the management and have not been audited
by us. This statement is the responsibility of the Company's Management and has been
approved by the Board of Directors/Committee of Board of Directors. Our responsibility
is to issue a report on these financial statements based on our review.

We conducted our review in accordance with the Standard on Review Engagement (SRE)
2400, engagcments to Review Financial Statements 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 financial statements are free of material
misstatement. A review is limited primarily to inquiries of Company personnel and an
analytical procedure applied to financial data and thus provides less assurance than an
audii. We have not performed an audit and accordingly, we do not express an audit
opinion.
Based on our review conducted as above, nothing has come to our attention that causes us
to believe that the accompanying statement o[ unaudited results prepared in accordahce

with applicable accounting standafds and other recognized accounting practices

and

policiei has not disclosed the information required to be disclosed in terms of clause 4l
bf the Lirting Agreement including the manner in which it is to be disclosed, or that it
contains any material misstatement.

FoTP.C.BIIIDAL ie CO'
Ctrncrc*l

Acdnlrstl

MJ{o.tt6:tt
Place: New Delhi

Date:11.11.2014

Statement of Standalone Unaudited Results for the Quarter and half year ended 30th September 2014

S. Particulars

Quarter

lncome from operations

(a) Gross Sales
Less: Excise Duty

Half Year

(Rs. in Lacs)
Year Ended

ended

16.75

32.45

34.72

49.20

80

79

133 61

Net Sales
(b) Other Operating lncomes

15.75

32.45

34.7 2

49.20

80.79

133.61

Total lncome from Ope6tions (Net)

16.75

32.45

34.72

49.20

16.15

19.21

Expenses
(a) Purchases ol stock-in-trade
(b) Changes in inventories of
stock-in-trade
(c) Employee benefits expense
(d) Depreciation and amortisation expense
(e) Other expenses
Total Expenses

Profit from operations before other

income, finance costs and exceptional items (l-2)

Other Income

Profit from ordinary activities before

finance costs and exceptional items (3 + 4)

Finance Costs

Profit from ordinary activities after finance

cost but before exceptional items(5-6)

Exceptional ltems

Profit from ordinary activities before tax(7+8)

(s.rs)

3.09
3.86
0.43

3.00

't33.61

97.03

35.96
(0.10)

2. i0)
686

30.55

0.65
4.05
34.55

(3.4s)

1.90

0.17

(3.1

710

0.43
s.25
20.24

3.96

80.79

(3.4

1 )

aa1

1.36
10 39

9.21
50.79

20.52
138.25

80.48

(r.5e)

1 )

21 8A

14.11

0.86

0.3'l

(4.64)

0.31

(4.59)

0.05

'10 Tax Expense

ll

Ended

30.09.2014 30.06.2014 30.09.2013 30.09.2014 30.09.2013 31.03.2014

(Unaudited) (Unaudlted) lUnaudited) lUnaudltedl lUnaudltedl lAudited)

No-

Net Profit / (Loss) for the period (9-10)

12 Paid-up Equity Share Capital

(Face Value in Rs)

(3 4e)

1.90

0.17

(1.5e)

(3.4e)

1.90

0.17

(1.se)

0.31

(4.59)

0.00

0.00

0.00

5.00

5.00

(3.4e)

1.90

0.17

(r.ss)

sl: r

0.41

(0 37)

o.37

0.06

(3.12)

1.53

0.t l

347 59
Rs.1

347.59
Rs.1

0.05

(1.5e)

347.59

5.25

347.59

347 59

Rs. 1

Rs. 1

Rs.1

0.41

!47.59
Rs.1

13 Reseryes excluding Revaluation Reseryes as per

59.59

balance sheet of previous accounting year

14 Earnings per share (before and after

extraordinary items (not annualised):
(a) Basic
(b) Diluted

(0.00)

S. ParticulaB
No.

A
I

Quarter

'
PARTICULARS OF SHAREHOLDING
Public Shareholding @
, Number of shares
Percentage of shareholding

Non - Encumbered
- Number of shares
- Percentage of shares (as a % of the total shareholding
of promoter and promoter group)
- Percentage of shares (as a % ot the total share capital
ol the company)

(0.00)
(o.oo)

0.00
0.00

Ended

Half Year

0.00
0.00

ended

0.00
0.00

Year Ended

30.09.2014 30.06.2014 30.09.2013 30.09.201/t 30.09.2013 31.03.2014

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

34,325,150 34,325,150 34,325,150 34,325,150 34,325,150

98.75

Promoters and Promoter Group Shareholding

a) Pledged / Encumbered
- Number gf shares
- Percentage of shares (as a % of the total shareholding
of promoter and promoter group)
- Percentage of shares (as a o/o of the total share pital
of the company)

b)

0.00
0.00

{0.00)

98

75

98

75

98

38

34.325.150

75

98 75

Nrl
Nil

Nil
Nil

Nil
Nil

Nil
Nrl

Nil
Nil

Nit

Nil

Nrl

Nrl

Nil

Nil

Nit

o.,.iuo o..,iuo 433,;50

100

75

00

t00.00

100.00

.25

1.25

1.25

433,350
100.00

os.,iso
100.00

433,350
100.00

1.25

1.25

INVESTORCOMPLAINTS
Pending at the beginning of lhe quarter
Received during the quarter
Disposed of during the quarter
Remaining unresolved at the end of the quarter

Nil

1.25

Quarter Ended 30-09-2014

(Rs. in Lacs)
As

Particulars

at

As

at

As at

30.09.2014 30.09.2013
(unauditedl

31.03.2014

Iunauditedl

tor

?ootr

lAudiledl

lf

ttc.

upT;H
{ldl.
6lfl.

C,i,r"ror

EQUITY AND LIABILITIES

(1)

Shareholdr's Funds
{a) Share Capitat
(b) Reserves and Surplus

Sub-total-Shareholders' funds

(2) Non-CurrentLiabitities

(3) CurrentLiabilities
(a)
(b)
(c)
(d)

Short-Term Borrowings
Trade Payables
Other Current Lrabilities
Short-Term Provisions

12.85
14.21
0.06

4.69
Sub-totat_ Current liabitities
Totat_

25,64

Equity and Liabitities

18.1

5.13
23.24

441.33

t49.23

ASSETS
(1) Non-Currenl Assets
{a) Fixed Assets

2.31
266.50

(b) Non-Current lnvestments

(d) Long-Term Loans and Advances
(e) Other Non-Current Assets
Sub_total- Non -current assets
Q) Current Assets
(b) lnventories
(c) Trade Receivables
(d) Cash and Cash Equivatents
(e) Short-Term Loans and Advances
(f) Other Current Assets

Sub-total--current assets
Total-Asaetg

1
2
3
4

0.40

4.O4

3.18

286.50
0.40

266.50
0.40

269.21

6.78

437

4.68

58 09

65.27

57 02

4.44

10.08

2.50

102.19

0.22
172.12

74.40
0:17
158.29

106.02
0.22
170.44

441.33

449.23

440.52

NOTES:
The Company operates one segment only i e trading Accordingly, segment
Reporting as defined in Accountrng standard (As-l7) is not applicable
'n
Drsclosure ol assets and Liabilities
as per clause 41(l)(ea);f the tistin! igreement for ihe haif year ended 30
s;ptember 2014
Figures for previous yearl period have been regrouped wherever necJssiry
The above results have been reviewed by the Audit committee and iaken on record
by the Board of oirectors at their Meeting held on November 1 1 201 4
,
and subjected to a limited review by the statutory auditors
BY ORDER OF THE EOARO OF OIRECTORS

FOR XOA TOOI.S INDIA TIMITED

Place:Noida

oate: 11th November 2014

r (l),F"fiF"n,",

.Hq