No. 1, Wallers Lane, 1't Floor, Room No.

3, Mataji Complex,
Near lndia Silk House, Mount Road, Chennai . 600002

ABL BIO-TECHNOLOGIES LIMTTED

Mob. No.09003113372

Email:

ablbiotechnologieslimited@smail.com
crN

152599TN1 992P1C022340

November 12,2016
The Manager,
Department of Corporate Services,
The Bombay Stock Exchange Limited,

Floor-25, P.J. Towers,

Dalal Street. Kolkata - 400001
Dear Sir,
Novem
Please note that the Board
following businesses:

of Directors at their meeting held today as scheduled

Please take the information on yollr record^

Thanking you.

Yours

has transacted the

Unaudited Financial Results for Half- Year and the

Quarter ended on September 30,2016 has

been taken on record"

For

2016

faithfully

ABL BIO-TECHNOLOGIES LIMITED

Director

ABL BIO-TECHNOLOGIES LIMITED

No. 1, Wallers Lane, 1.t Floor,_Room No. 3, Mataji Gomptex,

Near lndia Silk House, Mount Road, Chennai - 600002

Mob. No.09003113372

Email:

ablbiotechnolosieslimited@smail.corq
clN

152599TN1992P1C022340

November 12, 2016

To,

The Manager,
Department of Corporate Services,
The Bombay Stock Exchange Limited,
Floor- 25,P.J. Towers,
Dalal Street,
Mumbai - 400001

Sub: Submission of the Financial Resutts under Requlation 33 of SEBI (LODR) Listinq
.2016
Dear Sir,

Please find enclosed herewith the Financial Results of the Company under Regulation 33 of
SEBI (LODR) Listing Regulations , 2015 for Half-Year ended and Quarter ended on September
30,2016.
Thanking you,
Yours faithfully
FoTABL BIO- TECHNOLOGIES LIMITED

I%

Director

mm
Qtir.terlV &

Ha lf:,Yearly..F,inandiil

l'.;;;fii:i.l:;,i1il..,,l.:lr,l:l ,'::il PreVious 3 months ended

.m,iWVt .-,'','

''''

i.

'.iiloii.ii.:'.'l(oo'**ffil.,.......l.'..'

Corresponding 3 month
ended in the previous

yebr . {dd-rnm,"
YYw)

::tli;:i,itli:i;i:ltliil.ir,::::::'l:',"l:iij:..fiiltlliljt,t:j]i:l.,lil:::]i:l::l:l::::i1:.:::::li::,::i

ve5ii,:to,',U.ate,,f,ig.u

;bl, fo.i

e,nt...,Period.''.-andao..,,
.,l..,cn,if

v,aai'tb.uate fi**ias..rar
pefjbd'.hd'e
..p,r'eviOU,a,

(dd-mm-WWl

Date of start of reporting Period

Date of end

of reporting Period

Whether results are audited or unaudited

Nature of report standalone or consolidated

Unaudited

Unaudited

Audited

Unaudited

Unaudited

Audited

Standa lone

Standalone

Standalone

Standalone

Standalone

Standalone
.,*

Part I
1

&il the fileila are rnnnd*l*ry in tiii$slieet

Revenue From Operations

Net sales or Revenue from

O era

ons

Total Revenue from operations {net}

2

0.000

0.000

0.000

0.000

0.000

0.000

0.000

0.ooo

1.6000.000

o.oo0

32000.ooo

65000.000

0.0o0

o.ooo

16000.o00

0.000

32000.000

65000.000

Expenses

(a)

Cost of materials consumed

0.000

0.ooo

0.o00

0.000

0.000

0.000

(b)

Purchases of stock-in-trade

o.oo0

o.ooo

0.o00

0.oo0

0.000

0.000

(c)

Cha
(d)

vent

Em

ee benefi

{e}

De

eciation and

tf)

Other Expenses

es

of finished

n-

and stock

l:!r?d-e

mortisatr n expense

0.000

o.oo0

0.000

0.000

0 000

0.000

0.o00

o.000

30000.000

0.000

60000.000

90000.000

292223.OOO

292223.OO0

301545.000

584446.000

603090.000

1206150.000

57284.O44

Rates, Taxes & Fee

31521.000

25763.000

10112.000

53932.000

83065.000

Auditor Fees

0.000

0.000

0.000

0.000

0.000

33708.000

Certification Fees

0.000

o.000

5130.000

0.000

9630.000

14768.000

Scrutinize Fees

0.000

0.000

0.000

0.000

2000.000

2000.000

6
7
B

10

Total q!fu9 ea;1qn59

Total expenses
3

Profit {loss} frorn operations before other income, finance costs and exceptional
items

Cther inccme

Profit {loss) from crdinary activates before finance costs and exceptional items

Finance cost

Profit {loss} from ordinary activities after finance costs but before e)(lqetional items
Pr"ior

period itenns before tax

3ls21.000

25763.000

15242.000

57284.000

6ss62.000

133541.000

323744.4OO

317986.000

346787.000

641730.000

7286s2.000

1429701.000

323744.O4O

317986.000

330787.000

-641730.000

-6966s2.000

-1364701.000

0.000

0.000

0.000

0.000

0.000

0.000

-323744.OO4

317986.000

-330787.000

-tr1730.000

-6966s2.000

1364701.000

0.000

0.000

0.000

0.ooo

0.000

0.000

323744.O0O

317986.000

330787.000

-641730.000

-6966s2.000

1354701.000

0.000

0.000

0.000

0.000

0.000

0.0c0

0.000

0.000

0.000

0.000

0.000

0.000

Profit (loss) from ordinary activities before tax

323744.OOO

317986.000

330787.000

-641730.000

-6966s2.000

1364701.000

0.000

0.000

0.000

0.000

0.000

0.000

Net profit {loss):from ordinary activities after tax

323744.O4O

-317986.000

330787.000

-trr.730.000

-6966s2.000

1364701.000

Excentional items

10

1t

Tex Expense

12
13

Extraordinary items

t4

0.000

0.000

-6966s2.000

1364701.000

0.o00

0:0oo

0.000

0.000

0.000

0.000

of discontinuing operation

0.000

0.000

o.000

0.000

o.000

0.000

0.000

0-000

0.000

0.000

0.000

323744.OO4

317986.000

330787.000

-641730.000

-6966s2.000

Tax expense

Net profit {loss) from discontinuing opration after tax

P

rofi t, ( oss):rfor,, pe riod bef

I

Share

19

re mi nority i nterest

0.000
-1364701.000

of profit (loss) of associates

2A

Profit (loss) of minority interest

2t

Net Proflt {losst after taxes minority interest and share of profit {l:::l:l
associates
: ,,

':

-3237M.AAO

317986.000

330787.000

-64L730.000

-6956s2.000

-1364701.000

82000000:oo0

82000000.000

Details of equity share capital

Paid-up

equity share caPital

Face value of equity share caPital

23

0.000
-641730.000

323744.004

1.8

22

0.000
330787.000

Profit (loss) from discontinuing operations before ta

15
77

0.000
-317986.000

Net Profit Loss for the beiiod from continuing operations

15

o.ooo

8200-00-00:_000

82000000.000

82000000.000

82000000:0oo

10.oo0

10.000

10.000

10.000

10.000

10.000

0.000

0.000

0.000

0.000

0.000

0.000

Details of debt seiuritiCs

Paid-up debt caPital
Face value of

24

debt securities

Reserves excluding revaluation rese,rve

: :,::

25
26

:'ait,

iiia.a, *ioie:

iitiioiain

Basic earnings per share before

-0.039

-0.039

-0.040

0.078

-0.085

-0.166

"0.039

-0.039

-0.040

0.078

-0.08s

-0.166

-0.039

-0:039

-0.040

-0.078

-0:085

-0.166

-0.o39

-0.039

-o.040

-0.078

-0.085

-0.166

Earnings:ber share aftei xtiaoidinary items

Basic earnings per share

after extraordinary items

Diluted earnings per share aftef extraordinary items

27

Debt equity ratio

28

Debt service coverage ratio

30

arv items

extraordinary items

Diluted earnings per share before extraordinary items

29

il

Earnings bei.ihbrre
rarn in ej

il

Debenture redemPtion resrve

lnterest service coverage ratio

Disclosure of notes on fina:ncial results

ffi

co ires Pondi,n8....r',,,
3 months

ended

:.,

...,.,

,,

1,..**-fwY),,,,,,

(dd- Previous 3 months ended ended

,
'

ll

, tdd-mm-yyyy)

:',

,,
.,

Onte of start of reporting period

p"te of end of t"polting plr,qq
Wt.,"tf,", ,".rrrlts are audited or unaudited

["irr"

Unaudited
Standalone

of t.po

Subclassification of income and expenses

Disclosure of revenue from operations
Revenue from sale of products
Revenue from sale of services
Revenue from interest (NBFC)
Revenue from other financial services (NJBFC)
Less: Excise duty
Less: Service tax collected
Less: Other duties taxes collected

N"r
T ILI

.rt;;
JIJILJ

or R,evenuelrcrrn Operations

1:

Disclosure of other operating revenues

Other operating revenues
rlet gain/loss on foreign currency 11r.1uptions treated as other

operating revenue
Miscellaneous other operating revenue!
I
r...,ta
l\Jr-"-".+ _oth

o pe

rallng_reyelt

u g-s

rk-in-progress and stock-i

trade lAbstiactl
Changes in inventories of finished goodl
Changes in inventories of work-in-progrPsS
Changes in inventories of stock-in-trade
Changes in other inventories
wo-t-k:tr-tplgs.ress

an

d Etq c k-i n

Employee benefit expense [AbstractJ

Salaries and wages

Contribution to provident and other fund!

Contribution to provident and other funds for contract labour
Contribution to provident and other

tun$jglsllsrs

oil''el fulds

Tt

Expense on employee stock option schem and employee stock

pu rchase plan

Commission employees
Employee medical insurance expenses
Leave encashment expenses
ratu ity
Pension schemes
Volu ntary retirement compensation
Other retirement benefits

Staff welfare expense

Unaudited
Standalone

.Vee,i.,.,.....,',

l..:

,,..:.'',',,

.,o,nthl

in.,.the,,,pievi.d.ub,l',

(dd"m

*.t'........

',...1.,......'.

..,,,,..''r,, ..WW).,,,.....,.,.'.ii.i.;..l|:.il:lliil.:.i.:.lllil,t..i':..ll

Audited
Standalone

for
current period ended

Ybar..,to date figur:es

ii.,'r.i.,.,''..

''{dd-mm-yffi

},.'

'

Year to date figurs for:

pievious period ended

(dd-mm-yyyy)

revio

us,

ed

.'l,,,

e'n d

"' '
,'

a Cc
..1',.,.,,,

'

o u n"ting,,V,ai
i,,... t
t,,.,.

{dd lm m'l

YYYIYI ''
".

Unaudited

Unaudited

Audited

lone

Standalone

Standalone

Sta nda

Other employee related expenses

Tctal em

ee benefit ex

Depreciation and amortisation expense

Depreciation expense

Amortisation expense
Total de reciation and amortisation ex

169223.000
123000.000

169223.000
123000.000

292223.AAO

31521.000

338446.000
246000 000

357090.000

292223.OOO

178545.000
123000.000
301s45.000

25763.000

1011_2.000

57284.000

s3932.000

246000.000

714180.000
491980.000
1206150.000

Breakup of other expenses [Abstract]

consumption of stores and spare parts
Power and fuel
Rent
Repairs
Repairs

to building
to machinery

nsu rance
Rates and taxes excluding taxes on income
Central excise duty
Purchase tax
I

Other cess taxes

Cost taxes other levies by government local authorities
Provision wealth tax

Total rates and taxes excluding taxes on income

Research development expenditu re

bscriptions membership fees

Electricity expenses
Telephone postage
Su

Printing stationery
lnformation technology expenses
Travelling conveyance
Catering canteen expenses
Entertai n ment expenses
Legal professional charges

Training recruitment expenses

Vehicle ru nning expenses
Safety security expenses
Directors sitting fees
Managerial remu neration

Rernuneration to directors

to directors
Commission to directors
Other benefits to directors
Salary

Total remuneration to directors

Remuneration to managers
Salary to managers
Commission to managers
Other benefits to managers

Total rernuneration to managers

Tota I managerial remuneration
23
24
25
26
27

Donations su bscriptions
Books periodicals
Seminars conference expenses
Registration filing fees
Custodial fees

28

Bank charges

29

Guest house expenses

Advertisi ng promotional expenses
After sales service expenses

30
31

8306s.000

32

Warranty clairn expenses

33

Commission paid sole selling agents

Commission paid other selling agents
Commission paid sole buying agents
Tra nsportation d istribution expenses
Secondary packing expenses

34
35
36
37
38
39
40

Discounting charges
Guarantee commission
Cost repairs maintenance other assets
Cost information technology
Cost software
Cost hardware
Cost communication connectivity

Total cost information technology

Cost transportation
Cost freight
Cost octroi

Cost loading and unloading

Cost other tra nsporti ng

Total cost transportation

Cost lease rentals
Cost effluent disposal
Provision for cost of restoration
Cost warehousing
Cost water charges
Cost reimbu rsable expenses
Cost technical services

;:i;'::#'lu.o

oo, otru r debts created

Provision bad doubtful loans advances created
Adiustments to carrying amounts of inVestments
Provision diminution value current investrnents created
Provision diminution value long-term investments created

Total adjustments to carrying amounts of investments

Net provisions charged
Provision warranty claims created
Provision statutory liabilities created
Provision restructu ring created
Other provisions created

Total net provisions charged

Discount issue shares debentures written off
Discount issue shares written off
Discount issue debentures written off
Total discount issue shares debentures written off

Write-off

assets liabilities

Miscellaneous expenditure written off

Financing charges written off
Voluntary retirement compensation written off
Technical know-how written off
Other rniscellaneous expenditure written off
Total miscellaneous expenditure written off
Fixed assets written off

lnventories written off

I nvestments written off

Bad debts written off

Bad debts advances written off

Other assets written off

Liabilities written off
Tota I write-off assets lia bilities
Loss on disposal of intangible asset
Loss on disposal, discard, demolishment and destruction of
depreciable tangible asset
Contract cost
Site labour supervision cost contracts
Material cost contract
Depreciation assets contracts
Cost transportation assets contraets

Hire char"ges assets contracts

Cost design technical assistance contracts
Warranty cost contracts
Other claims contracts
Sale material scrap other assets contracts
Overhead costs apportiond contiacts
nsurance cost a pportioned contract
Design technical assistance apporicioned contracts
Other overheads apportioned contracts
Total overhead :cbsts apportioned contracts
Total contract cost
I

Cost dry wells

Operating and maintenance cost of emission and other pollution
reduction equipments

Payments to auditor
Payment for audit servics
Payment for taxation matters
Payment for company law matters
Payment for management services
Fayment for other services

0.000
5130.000

33708.000
16768.000

Payment for reimbursement of expenses

Total payments to auditor

Payments to cost auditor
Payment for cost audit charges
Payment for cost compliance report
Payment for other cost services
Payment to cost auditor for reimbursement of expenses
Total payments to cost auditor
Miscellaneous expenses
31s21.000
Disclosure of other income

lnterest income
lnterest income on current investments
lnterest on fixed deposits, current investments
lnterest from customers on amounts overdue, current
investments
lnterest on current intercorporate deposits
lnterest on current debt securities
lnterest on current governrnent securities
lnterest on other current investments
Total interest income on current investments
lnterest income on long-term investments

25763,000

15242"000

57284.000

5ss52.000

133541.000

lnterest on fixed deposits, long-term investments

lnterest from customers on amounts overdue, long-ternr
investments
lnterest on long-term intercorporate deposits
lnterest on long-term debt securities
lnterest on long-term government securities
lnterest on other lone-term investments
Total interest income on long-term investments
Total interest income
Dividend income
Dividend income current investments
Dividend income current investments from subsidiaries
Dividend income current equity securities
Dividend income current mutual funds
$F
Dividend iniome current investments from others
Total dividend income current investments
Dividend income long-term ihvestments
Dividend income long-term investments from subsidiaries
Dividend income long-term equity securities
Dividend income long-term mutual funds
Dividend income long-term investments from others
Total dividend inCom long-term inve*ments
Total dividend income
Net gain/loss on sale of invbstments
Net gain/loss on sale of current inve-stments
Net gain/loss on sale of long-term investments

Total net gain/loss on sale of investments

Rental income on investmgnl propert|
Rental income on investment property, current
Rental income on investment property, long-term
Total rental income on investment property
Other non-operating income
Net gain/loss on foreign currency fluctuations treated as other
income
Surplus on disposal, discard, demolishment and destruction of

depreciable ta ngi ble asset

Gain on disposal of intangible asset
Amount cred$ed to profit and loss as transfer from revaluation
reserve on account of additional depreciation charged on
revalued tangible assets
Excess provision

diminution in value investment written back

Excess provisions bad

doubtful debts advances written back

lncome government grants subsidies

lncome export incentives
I ncome import entitlements
lncome insurance claims
lncome from subsidiaries
lnterest and income tax refund
lncome on brokerage commission
lncome on sales tax benefit
Excess provisions written back

'j

Other allowances deduction other income

Miscellaneous other non-operating income
Total other non-operating income
I ncome from pipeline transportation
Disclosure of finance cost
lnterest expense
lnterest expense long-term loans
lnterest expense long-term loans, banks
lnterest expense long-term loans, others
Total interest expense long-term loans
lnterest expense short-term loans
lnterest expense short-term loans, banks
lnterest expense short-terrn loans, others
Total interest expense short-term loans

nterest expense deposits

lnterest expense debt securities
lnterest expense other borrowings
I nterest expense borrowings
lnterest lease financing
Other interest charges
I

Total interest expense

Other borrowing costs
Net gain/loss on foreign currency transactions and translations
treated as finance costs
Exceptional items

Tax expehses

Current tax
Current tax pertaining to previous years
Current tax pertaining to current year
MAT credit recognised during year
Total current tax
Deffered Tax
Extraordinary items

Total extraordinarv items

Disclosure of notes on income and expense explanatory

mm
..
:

:::::::.:::: :.::
..
]:.:.i:li:

::'.

:.:..,,:

.,.jr.:
tr.!.,.:..!,.
....:.i..:
:

r.i.

Faitie'uIers,'.':1,.'i,
!:

r':. ..: .

::,.!.!,!:!:,.,,
:

.,
rr,
lfr:.ur:r.i:

r I l

..i1i1,Y.,A,

:,,,.:,.,.'1,'.',,.

r,, e

nd

,o,,.,1,,

[A,a;umr i

..:.:.r.

Date of start of reporting period

Date of end of reporting period

Whether results are audited or unaudited

Nature of report standalone or consolidated

lvtr:. i:i nij

l:itr:;r:

Si; t'i;

i t.; :,

Money received against share warrants

Total shareholdersr funds
5n;:r* -rppiii:at i*l ln{)ni}y i:enrJing,lll*t ntt:r"lt

Deferred governnnent gnants

Minority interest

Non-current liabilities

Audited

na ud ited

Sta ndalone

Equity and liabilities

Shareholders' funds
Cicrr,r
. 'rt,,i
ri
i-i{ iLi }
.)i J (:) I t],..-{}

Standalone

-l.tirr'tr i:c

Lr; n g

r r' r.:l"t i n

g:;

82000000.000

82000000.000

97 025984.07 0

97667714.070

179025984.074

17966771,4.O70

0.000

0.000

t2247227 4.300

t2247227 4 304

Deferred tax liabilities (net)

Foreign currency monetary item translation difference

liability account
Other long-term liabilities
t. *ng-term pravisinns
TotaI hon-curient liabilitiei
6

0.000

0.000

122472274.300

L2247227 4.300

Current liabilities

5i:crl-ternr bt:r"r*wings
T r,i

ci

i:

;.;

y.t

l.: I r.l :;

Other current liabilities

Sirr:rf-terrl provisi*ns

431.48244.500

43t48244.500

85292016.220

85266580"220
29920.000

61768.000

Total turreht liabilities

7359248.s00
135861277.220

135803993.220

Total equity and liabilities

437359535.590

437943981.590

34s375802.360

345714248.360

10s9231.000

1305231.000

7359248.500

Assets
1

(i)

Non-current assets
Fixed assets
't' -, ... ,.,.',1.. i ,., ., 1- /. ,\ i,',
I ri i i l:1 Il.i Iti
{ 1.':, \i1. l- :}

Producing properties
rti;t

.i :, LVi

rrr*\r
r; i i:
{v
\r 1*.

;r.,<,friS
L../
(./.).ru

Preprod uci ng properties

Tangible assets capital work-in-progress

lntangible assets under development or work-in-

progress

&'

Total fixed assets

(ii)

i\*ii

(iii)

Goodwill on consolidation
Deferred tax assets (net)

(v)
(vi)

I rrivestrrients

cLirrer-1

346435033.360

347019479.360

13099990.000

13099990.000

0.000

0.000

359535023.360

350119469.360

0.000

0.000

0.000

0.000

Foreign currency monetary item translation difference

asset account

(vii)

icng itrin lcans;ind

(viii)

Other non-current assets

advar.r(-eI

Total non-current assets

2

Current assets
tl

i"r

!t

rve itt r: i'iii:;

r r*: r:

l: v*: :;l i'ri

nI

T'raric rnceivabics
Cesh,rr"riJ

5h*;"|-tilr

Lra n

i'vt

k baianr-els

lo* ns a nd ;ldva

0.000

0.000

1398256.660

1398256.660

76426255.s70

t1{t{}l:

6426255 ,570

Other current assets

Total current assets

778245L2.730

7782451,2.230

Total assets

437 359535.5 90

437 94398 1 .5 90

Disclosure of notes on assefs and liabilities

AtsL BIO-TECHNOLOGIES TIMITED

No" 1, Wallers Lane, 1'r Floor, Room No. 3, Mataji Complex,

Near lndia Silk House, Mount Road, Chennai - 600002

Mob. No.09003113372

Email: ablbiotechnoloeieslimited@email.com
ctN _ L52599TNl 992P1C022340

November 12, 2016

To,

The Manager,
Department of Corporate Services,
The Bombay Stock Exchange Limited,
Floor- 25, P.J. Towers,
Dalal Street,
Mumbai - 400001
lon

ulations

al Resu
Half- Year e

iEBI LODR

ber

16

Dear Sir,

Please find enclosed herewith the Financial Results of the Company under Regulation 33 of
SEBI (LODR) Listing Regutations,2OlS for Hatf-year ended and Quarter ended on September
30,2016
Thanking you,
Yours faithfully
For ABL BIO- TECHNOLOGIES LtM|TED

e-*,
Director

ABL BIO_TECHNOLOGIES LIMITED

No. 1, Wallers Lane, 1't Floor, Room No. 3, Mataji Complex,

Near lndia Silk House, Mount Road, Chennai - 600002

Mob. No. 090031'13372

Email:

ablbiotechnologieslimited@email.com
clN

152599TN1 992P1C022340

November 12, 2016

To,

The Manager,
Department of Corporate Services,
The Bombay Stock Exchange Limited,
Fioor- 25, P.J. Towers,
Dalal Street,
Mumbai - 400001'

Sub: Submission of Limited Review Report in connection with the Financial Results of
Companv for Quarter ended on September 30, 2016
Dear Sir,

Please find enclosed herewith the Limited Review Report in connection with the Financial
Results of the Company for Quarter ended on September 30, 2016 under Regulation 33 of SEBI
Listing Obligation Disclosures Requirements (LODR), 2015.
Thanking you,
Yours

faithfully

For ABL BIO- TECHNOLOGIES LIMITED

SIBSANKAR & ASSOCIATES

AK-177,Sector-ll, Salt Lake City

Chartered Accountants

Kolkata

700091

Telephone No - 23591047
Mobile No - 9830156836

Email-si bsa n ka r chal<ra borti@ rediffmai l.com

lndependeni Auditor's Review ReBar"t

To
The Board of Directors

M/s. ABL Bio-Technologies Limited

We have reviewed the accompanying statement of unaudited financial results of M/s. ABL BioTechnologies Limited for the quarter ended September 30, 2016. This statement is the
responsibility of the Company's Management and has been approved by the 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) 2410,
"Review of Interim Financial Statements performed by the Auditor of the 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 financial statements are free of
material misstatement. A review is limited primarily to inquiries of company personnel and
analyical procedures applied to financial data and thus provides less assurance than an audit. 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 of unaudited financial results prepared in accordance
with applicable accounting standards and other recognized accounting practices and policies has
not disclosed the information required to be disclosed in terms of Regr"rlation 33 of the SEBI

(Listing Obligations aqd Disclosure Requirements) Regulations,2015 including the manner in

which it is to be disclosed, or that it contains any material misstatement.

For Sibsankar & Associates

Chartered Accountants
FRN:323691E

"{1"hr/e,(Sibsa nkar Chakraborti)

Place: Kolkata
Date: plpve,-

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A?A

12t 1-o/4

Proprietor
Membership No,: 052745