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CHENNAI | THURSDAY, 9 NOVEMBER 2023 1

India’sprogressinreducingsocio-
economicdeprivationbetweenthetwo
surveys,NationalFamilyHealthSurvey-
4(2015-16)andNFHS-5(2019-21).How-
ever,itclarifiedthatthepovertyestima-
tesmaynotfullyassesstheeffectsofthe
Covid-19pandemiconpoverty,since
morethan70percentofthedata(NFHS-
5)wascollectedbeforethepandemic.
Accordingtothereport,between
2015-16and2019-21,135millionpeople
escapedmultidimensionalpoverty,
whichduringthesefiveyearsdeclined
from24.85percentto14.96percent.
Ruralareaswitnessedafasterdeclinein
povertythanurbanareas.However,the
MPI,whichmeasuressimultaneousdep-
rivationsacrossthethreedimensionsof
healthandnutrition,education,andsta-
ndardofliving,iscriticisedforincluding
administrativeindicatorssuchasbank
accountsandelectricityconnections,
trendsforwhicharealmostirreversible.
Thegreatpovertydebate
TheimpactofIndia'seconomicreforms
ofthe1990sonpovertyreductionwas
widelydebatedintheearly2000s.Nobel
LaureateAngusDeatonandeconomist
ValerieKozelchristenedit“TheGreat
IndianPovertyDebate”,notingthat
theclaimshadoftenbeenfrankly
SLOW PROGRESS
POVERTY RATE (IN %)
13.37
2017-18
Note: At purchasing power parity of $2.15 per day
per person
Covidlevelsoonafter,andcontinued
todecline.
AnInternationalMonetaryFund
(IMF)workingpaper,publishedinJuly
thisyearandusingCPHSandPLFSdata,
concludedpovertyincreaseddrastically
duringthelockdownperiod,reaching
morethanfourtimesofthe2019average
levelbasedonthe$1.9PPPline.Poverty
alsoincreasedduringthesecondwaveof
thepandemic,butthesituation
lockdown,inApril2020,thegovernment
launchedPradhanMantriGaribKalyan
16 AnnaYojana(PMGKAY),whichprovided
5kgoffreefoodgrainsperpersonper
monthto75percentoftheruraland
14 50percentofurbanhouseholds.This
wasontopoftheusualprovisionof5kg
monthlyfoodgrainsperpersonathighly
subsidisedpricesundertheNational
11.3 12 FoodSecurityAct(NFSA)tothesame
population.
Thegovernmentwasalsoquickto
increasetheallocationsunderthe
10 MahatmaGandhiNationalRural
2022-23 EmploymentGuarantee(MGNREGA)
scheme,addingtotheruralemployment
Source: World Bank cushion.TheexpenditureonMGNREGA
rosefrom~618billionin2018-19to~717
billionin2019-20,andfurtherto~1.1
trillionin2020-21.Thegovernmentalso
transferred~500eachforthreemonths
towomenJanDhanaccountholders
duringthepandemic.
TheIMFworkingpaper,whichdid
notfactorinthetargetedbenefitsbythe
government,heldthatsincethefirst
waveofthepandemicledtoaverysharp
declineinincomeandconsumptionfor
mosthouseholds,narrowingthesupport
throughincome-basedredistributionled

A GRAINY PICTURE
political,buttherewerealso improvedtowardthe tosomehouseholds
importantstatisticalissues. endof2021,and,asof fallingintopoverty.
About20yearslater,“TheGreatInd- thefourthquarterof “Thishighlightsthefact
ianPovertyDebateII”hasbeenfuelled 2021,thenumberof AN IMF WORKING thatwhenfacedwith
bythelackofofficialhouseholdconsu-
merexpendituresurveydataforthelast
peopleunderthe
$1.9linewaspractically
PAPER, PUBLISHED largeshocksitisbene-
ficialtoprovidesupport
11years,whichhasforcedeconomiststo backtothepre- IN JULY THIS YEAR AND usingschemeswith

MeasuringCovid’simpactonpovertyiscrucial,butithasbecome useproxiestoestimatetheextentofpov-
ertyreductioninthelastdecade,with
pandemiclevel.
AnalysisofPLFSdata
USING CPHS AND PLFS broadcoverageandthe
authorities’responseto
DATA, CONCLUDED
acontestedissueintheabsenceofgovernmentdata wildlyvariedresults.Thedebateintensi-
fiedrecentlywiththepandemic-induced
bytheauthorsshowed
thatmorethan50per POVERTY INCREASED
thepandemicthrough
increasingsupport
incomeshockbelievedtohavereversed
India’spovertyreductiontrajectory.
centofcasualworkers
losttheirjobsinthe
DRASTICALLY DURING throughthefood
subsidywasimportant
PewResearchCentre,inareport secondquarterof2020. THE LOCKDOWN inreducingpoverty,”
ASIT RANJAN MISHRA impactofthepandemiconpovertythan Accordingtofreshestimatesbythe publishedinMarch,2021,claimed “Althoughtherateofjob PERIOD itsaid.
New Delhi, 8 November initiallyprojected. WorldBank,extremepovertyfurther around75millionpeopleinIndiafellinto losswassignificantly Itadvisedthe

I
Theimpactofthepandemiconpov- declinedto11.3percentin2022-23,but extremepovertyin2020becauseofthe lowerforregularwage governmentthat
nOctober2022,theWorldBankput ertyandinequalityinIndiahasbeena thatwasstillabovethepre-pandemic pandemic.Incontrast,estimatespublis- andself-employed, ongoingeffortsto
outareportsayingnearly56million contestedissueintheabsenceofgovern- levelof11.09percentrecordedin2018-19. hedbySurjitBhalla,KaranBhasinand manypeopledidnotworkinthesecond improvetargetingshouldcontinue.
Indiansmighthaveplungedinto mentdata.EstimationoftheCovid Itwasasignalthatfurtherdeclinecould ArvindVirmaniinApril2022showedthe quarterof2020.Regularwageworkers “Improvingtargetingcanimprove
extremepovertyin2020-21asa impactonpovertyiscrucialforpolicy beachallenge. povertyrateremainedvirtually weremoreprotectedbecausesome outcomesintermsofpovertyreduction
resultoftheeconomicshockinducedby formulationasmanyanalystsbelievean IntheabsenceofHousehold unchangedduringthepandemicperiod, couldcontinuetoreceivewagesdespite andenhancetheeffectivenessofpublic
theCovid-19pandemic,increasingthe increaseinpovertyinIndiahasundone ConsumerExpenditureSurveydata at0.9percent(at$1.9PPP)duetothein- theirabsencefromwork,butthatwasnot expenditure,whichiscrucialwhen
globaltallyby71millionandmakingit severalyearsofprogressonthisfront. fromthegovernmentafter2011-12,the kindtransfers,suchasfreefoodgrains, thecaseforself-employedandcasual fiscalspaceislimited,”itsaid.
theworstyearforpovertyreduction ThoughIndiaisestimatedtohave multilaterallendinginstitutionused providingasocialsafetynet. workers,”itsaid. PrimeMinisterNarendraModion
sinceWorldWarII. maderemarkableprogressimproving datafromtheConsumerPyramids EconomistsArvindPanagariyaand Saturdayannouncedextensionofthe
Lastmonth,ayearsincethatreport welfareandreducingpovertyratesin HouseholdSurvey(CPHS)conductedby VishalMore,usingthePeriodLabour Reliefthroughtargetedsubsidies ongoingfreerationunderNFSAto
cameout,theBanksignificantlyadjust- recentdecades,extremepoverty(at$2.15 theCentreforMonitoringIndian ForceSurvey(PLFS)datainMarchthis BothBhallaaswellasPanagariyaargued continueforthenextfiveyears.Though
editsestimates,suggestingthatthe purchasingpowerparity)increasedby EconomytoestimatepovertyforIndia. yearconcludedthatonthequarterly thatthefreedistributionofanadditional itspoliticaldividendswillbetestedin
numberofpeoplewhofellintopovertyin twopercentagepointsto14.7percentin Meanwhile,inJulythisyear,theNITI basis,ruralpovertysawamodestrise 5kgfoodgrainsandcashtransfers theongoingAssemblyelections,it
Indiain2020-21wasapproximately thepandemicyearof2020-21before AayogreleasedtheNationalMultidim- onlyduringthestrictlockdownquarter arrestedasharperdeclineinpoverty. highlightsthetoughbattleagainst
29.5million.Thisindicatesalesssevere decliningto11.9percentin2021-22. ensionalPovertyIndex(MPI),capturing ofApril-June2020,butfellbelowthepre- Almostconcurrentlywiththestrict povertythatliesahead.

W.S.INDUSTRIES (INDIA) LIMITED RISHI TECHTEX LIMITED

CIN : L28129MH1984PLC032008
CIN: L29142TN1961PLC004568 612, V. K. Industrial Estate, 10-14 Pais Street, Byculla (West), Mumbai-400 011
Registered Office : 108, Mount Poonamallee Road, Porur, Chennai 600 116 Tel. No. (022) 23075677 / 23074585, Fax No. (022) 23080022
Email : info@rishitechtex.com Website : www.rishitechtex.com
STATEMENT OF STANDALONE AND CONSOLIDATED UNAUDITED FINANCIAL EXTRACT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED 30TH SEPTEMBER 2023
RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER 2023 (` In Lacs)
Quarter Ended Six Months Ended Year Ended
(under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015) Sr.
Particular 30.09.2023 30.06.2023 30.09.2022 30.09.2023 30.09.2022 31.03.2023
No.
₹ in Lakhs Unaudited Unaudited Unaudited Unaudited Unaudited Audited
STANDALONE CONSOLIDATED
1 Revenue from Operations 2829.41 2596.22 2697.03 5425.63 5113.73 10683.66
QUARTER HALF YEAR QUARTER QUARTER HALF YEAR QUARTER 2 Profit / (Loss) before Exceptional Item and Tax 33.70 56.24 21.86 89.94 52.06 125.20
S.No. PARTICULARS ENDED ENDED ENDED ENDED ENDED ENDED 3 Profit / (Loss) before Tax 33.70 56.24 21.86 89.94 52.06 125.20
30th Sept 2023 30th Sept 2023 30th Sept 2022 30th Sept 2023 30th Sept 2023 30th Sept 2022
4 Profit / (loss) for the period 28.76 41.18 16.01 69.94 38.13 111.26
Unaudited Unaudited Unaudited Unaudited Unaudited Unaudited
5 Total Comprehensive Income for the period 28.76 41.18 16.01 69.94 38.13 111.26
1 Total income from operations (net) 8121.51 12717.01 464.60 8121.51 12717.01 464.60
Paid up equity share capital
2 Net Profit / (Loss) for the period (before Tax, 6 739.10 739.10 739.10 739.10 739.10 739.10
Exceptional/Extraordinary items) 1143.25 1504.49 (215.44) 1143.14 1504.31 (215.54) (Face Value of ` 10/- each)
3 Net Profit / (Loss) for the period (before Tax,
after Exceptional/Extraordinary items) 1143.25 1640.17 (215.44) 1143.14 1639.99 (215.54) 7 Other Equity - - - - - 2,310.58
4 Net Profit / (Loss) for the period (after Tax, after Earnings per equity share
1143.25 1640.17 (215.44) 1143.14 1639.99 (215.54) 8
Exceptional/Extraordinary items) (Face Value ` 10/- each)
5 Total Comprehensive income for the period (a) Basic 0.39 0.56 0.22 0.95 0.52 1.51
{Profit/(Loss) for the period (after Tax) and other 1142.92 1640.65 (215.44) 1142.81 1640.47 (215.54)
Comprehensive income (after Tax)} (b) Diluted 0.39 0.56 0.22 0.95 0.52 1.51
6 Equity Share Capital 4695.16 4695.16 3089.48 4695.16 4695.16 3089.48 Notes:
7 Reserves excluding Revaluation reserves 2986.88 2986.88 (5215.68) 2980.89 2980.89 (5220.52) 1. The above is an extract of the detailed format of Unaudited Financial Results for the Quarter and Half year ended September
8 Earnings Per Share (for continuing and 30, 2023, filed with the Bombay Stock Exchange under Regulation 33 of the SEBI (Listing Obligations and Disclosure
discontinuing operations) (of ` 10/- each)
Requirements) Regulations, 2015.
a) Basic 2.53 3.60 (0.79) 2.53 3.60 (0.79) 2. These Results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on
b) Diluted 2.31 3.29 (0.79) 2.31 3.29 (0.79) 8th November 2023.
1. The above is an extract of the detailed format of Quarter and half year ended 30th September 2023 unaudited financial 3. These Results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS)
results filed with the Stock Exchanges under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) prescribed under Section 133 of the Companies Act 2013 and other recognised accounting practices and policies to the
Regulations, 2015. The full format of the unaudited Financial Results for the quarter and half year ended 30th September extent applicable.
2023 are available on the Stock Exchange Websites. (www.nseindia.com and www.bseindia.com) and on the Company’s 4. The previous period’s figures have been regrouped / rearranged / reclassified wherever necessary.
website (www.wsindustries.in) 5. The full format of the above Financial Results are available on the Stock Exchange website and on www.rishitechtex.com.
2. The above unaudited results were reviewed by the Audit Committee on 8th November 2023, approved and taken on For RISHI TECHTEX LIMITED
record by the respective Board at its meeting held on 8th November 2023, in terms of Regulation 33 of SEBI (Listing sd/-
Obligations and Disclosure Requirements) Regulation, 2015. Abhishek Patel
Place: Mumbai Managing Director
3. The Group financial results for the Quarter and half year ended 30th September 2023 are prepared in accordance with the
Date : 8th November, 2023 DIN: 05183410
recognition and measurement principles laid down in Ind AS prescribed under Section 133 of the companies Act, 2013 read
Rameshwar Media
with relevant Rules issued thereunder.
4. Figures have been regrouped/reclassified wherever necessary, to conform to this period’s classifications.
STANDALONE:
5. The operations for the current quarter is from the continuing business of turnkey projects from erstwhile operations and
infrastructure operations.
6. During the quarter under review:
i. the company has converted 350000 warrants to equity shares fully paid on 5th July 2023.
ii. the company has converted 280000 warrants to equity shares fully paid on 9th August 2023.
iii. the company has converted 1420000 warrants to equity shares fully paid on 28th September 2023.
7. The company operates primarily in Infra segment and accordingly the company is not required to present segment
information.
8. Previous period exceptional item includes impact of write back of liability to the tune of Rs. 847.53 Lakhs pertaining to
discontinued Electro-porcelain products division’s and continuing business of turnkey projects from erstwhile operations’s
long outstanding creditors and debtors with credit balances.
9. Current year exceptional item includes the following items,
(i) Receipt of compensation from NHAI for Rs.53.68 Lakhs with regards to banglore land
(ii) Non refundable deposit net of GST amount Rs 82 Lakhs received resultant of leasing of Banglore land whereby giving
easement right by way of giving access through the property, entire amount has been recognised as revenue during the
quarter.
10. The Company had participated in an e-auction on 09.03.2023 pursuant to which the Company stood as the
successful bidder and purchased the property, being an auction under SARFAESI, a Sale Certificate was issued confirming the
ownership and possession on 27.03.2023. Accordingly, the Company had remitted the sale consideration of Rs. 107.35
Crores. The Company is in the process of registering the Sale Certificate with Sub Registrar Office of Sunguvarchatram.
Pending mutation in favour of the Company the purchase consideration paid amounting to Rs.107.35 crores has been
classified as Capital advance in financial statements.
11. Land at Porur to the extent of 6.53 Acres has been agreed to be transferred to subsidiary WSI Falcon Infra Projects Private
Limited (formerly WS Insulators Private Limited) as a part of joint venture agreement entered for development of IT park and
accordingly reclassified under asset held for sale as at 30 September 2023.
CONSOLIDATED:
12. The Consolidated financial statements relate to W.S. Industries (India) Limited (the Parent Company), and its Subsidiary
Company. The Parent Company with its subsidiary constitute the Group.
13. The Subsidiary Company considered in the consolidated financial statements is M/s. WSI Falcon Infra Projects Private
Limited (formerly WS Insulators Private Limited), whose country of incorporation is India and the percentage of voting power
by W.S. Industries (India) limited is 100%.
14. The Group is not required to provide Segment Reporting under the criteria specified in IND AS 108.

for W. S. INDUSTRIES (INDIA) LIMITED

Place: Chennai SEYYADURAI NAGARAJAN
Date: 8th November 2023 CHAIRMAN
DIN: 07036078
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வ10ராxFQR அFேக ேமSa1 ெசIல ேகாxI Ž6வாக4 மST4

N / E / D / 2 3 1 Q 6 < 6 E O ? C E E / E / S / :

{ல4 ெகாQR கI\ரI T / F 2 ? Q 3 - E E / 1 = I G G > G P +

மST4 ைடQ2 +,-/ ேநாWMa ெதாட6XP மைலQ பa0xI வன1Gைற சா6zI ஏSகனேவ + + + + + K - 2 1 2 1 6 E - :

சGர], ™@தர மகாm^க4 ேகாxI அம0 வழ^கQப=fF@தG.

M - : F 7 F

இைடxலான PMகIகi a`1G , 1 . O / ? 4 5 6 + T / 2 3 1 F 0 7 9 / : ?

அ ை ம@ G i ள G . இ@ŽைலxI ெதாட6 கனமைழ W 6 + > 5 m ? Q 3 / E A : / F - 0 / : V 2 : - - 2 ?

இ@த ேகாx|Ma காரணமாக சGர], ேகாx|Ma

V + * + W / : / O / E / W / S / : ? C 9 _ / 2 2 7 : ?

Q 3 - E E / 1 = I G G > G > +

ம ா த@ ே த ா T 4 ெசI|4 ஓைடகHI +6வர1G + + + + + + H - F D 6 E A - E 2

z ர ே த ா ஷ 4 , அ0க,1Giளதா|4, ெதாட6@G `

4
6

5
?

6
,

+
1

T
.

/
O /

2 3
?

1 F 0 7 9 / : ?

அமாவாைச, ெபௗ6ணk மைழ ெபWG வFவதா|4 பMத6கH" W 6 + > 5 m ? Q 3 / E A : / F - 0 / : V 2 : - - 2 ?

உiH=ட Cேசஷ பாGகாQR கF0 அம0MகQப=ட V + * + W / : / O / E / W / S / : ? C 9 _ / 2 2 7 : ?

நா=கi ம=>ேம நா=களான இ"T ;தI 14 ஆ4

Q 3 - E E / 1 = I G G > G > +

` 3 - / _ 6 . - J / F - 1 F d < - A / S / 1 E F 2

பMத6கi ேகாx|Ma ேத0 வைர தைட C0MகQப>வதாக 2 3 - : - F D 6 E A - E 2 3 - : - 1 E L 6 : A 1 . 6 : J - +

ெசIல அம0 வன1Gைற சா6zI தகவI

` 3 - e 6 E t _ < - Q 6 7 : 2 B / F D < - / F - A

2 6 6 : A - : D / D - : D 7 _ < 1 J / 2 1 6 E L 6 :

எ"பG வழ^கQப=> ெத,CMகQப=>iளG. இதனாI O 6 7 : / D D - / : / E J - : - 2 7 : E / _ < - _ O

வF]றG. பMத6கi யாF4 சGர], ேகாx|Ma G

2 /
[

0
=

-
> P =

E
P

6
G

2
P

1 J
U

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3

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O
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<

A
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ஐQபP மாத வர ேவhடா4 என/4 வன1Gைற / D D - / : - 1 2 < 3 - : 1 E D - : F 6 E 6 :

zரேதாஷ4 மST4 அ0கா,கi ேவh>ேகாi 2 3 : 6 7 S 3 O 6 7 : < / B O - : 6 E 2 3 - F / 1 A

அ ம ா வ ா ை ச ை ய
A / 2 - / 2 > G + U G / + 9 _ - L 6 : - 2 3 - F / 1 A

C>1Giளன6. J 6 7 : 2 L / 1 < 1 E S B 3 1 J 3 2 3 - 9 / 2 2 - : B 1 < <

_ - 3 - / : A / E A A - J 1 A - A 1 E O 6 7 :

   

/ _ F - E J - +

, / 2 - A / 2 Q 3 - E E / 1 6 E 2 3 1 F 2 3 - m 2 3

A / O 6 L W 6 . - 9 _ - : ? P G P U +

  : 9 & 10,   , MEPZ, , ,  600 045 T / 2 3 1 F 0 7 9 / :

u v w x y z { | } z ~ w | {   € y u  | ‚ ƒ } „ † ‡ ˆ ‰ Š ˆ ‹ x Œ  Ž ˆ  ‹ ˆ ‡  Œ  Ž ‘ ˆ  ‹ ˆ ‡ ’ “ ” † • – — Œ ˆ  – x ˜ ˜ ˜ ’ Œ ˜ ˆ  “ ™ ˆ  Ž  – “ ™  ” ‰ ” Ž ˆ – Œ Ž š   ™ – › ‰  ‹ ’ “ ” †

K - 2 1 2 1 6 E - :

30 , 2023          
          

(. )        

      

                    

30.09.2023 30.06.2023 30.09.2022 30.09.2023 30.09.2022 31.03.2023            

 ( ( ( ( ( (

  !
 ! " # $ #  % & ' & #

) ) ) ) ) ) 

(1) œ  ž œ Ÿ ž œ ž
 !  !
 ! # ( )  % & ' ' '

 * + , - . / 0 / . 1 2 3 /

  

4 5 6 + , + * 7 2 3 7 8 7 9 / :

¡ ¢ £ ¤ ¥ ¥ ¡ ¦ § ¤ ¦ £ ¡ £ ¨ ¤ ¦ § © ª « ¬ ­ ª ­ ª ® ¬ « ª ¥ ¯ ¥ ° ¡ ¤ ¦ ¢

 
; < / 2 8 = > ? @ ; < 6 6 :

¡ ¤ ¡ ¢ ¥ ¢ ¤ § ¢ ¢ ¦ ¤ ¥ ± ² ­ ¬ ª ³ ­ ® ¬ ´ « ¨ ¤ § ¥

4 1 < A ; < 6 B - : C D / : 2 9 - E 2 F

  (I+II) µ ¶ · ¸ ¶ ¹ µ º » ¸ ¼ » ¶ » ¹ ¸ º ½ ¾ ¿ ¿ À ¾ ¾ Á ¾ Â À ¾ Ã ¼ Ä ¼ ½ ¶ ¸ » ¹

> G ? * / E A / D / 9 H 6 / A ?

: 8 1 < D / 7 0 ? * / A : / F = I G G G > G

(a)    ¡ ¥ ¦ ¤ ° ¢ ¡ ¦ Å ¤ ¦ ¦ ¡ Å ¢ ¤ ± ¡ © ³ Æ ¬ ® Ç ­ ­ ­ ¬ ² © ¥ ¯ ¨ ¦ £ ¤ ° ¡

+ + + C D D < 1 J / E 2 5 K < / 1 E 2 1 L L

(b)    È É É É É È

M F

(c)     ,

> + * : + * + N < / A O C E 2 6 E O

       Ê

° ¤ £ ° Ë £ ¤ £ § £ ¤ ¨ ¢ Æ ¬ ´ ² ² ³ « ¬ ® ® ¡ ¨ ° ¤ ° ¦
P + * : + * + Q 3 / : < - F

(d)    ¥ ¢ £ ¤ ¥ ¡ ¥ ¦ £ ¤ ¨ ¨ ¥ ¡ ¢ ¤ ¡ ± Æ ª © ¬ ² « Æ © « ¬ Æ ® ° ¡ ¦ ¤ ¡ ¦

R 6 2 3 : - F 1 A 1 E S / 2 ; < / 2 T = U ?

(e)   È É É É É È
4 1 < A ; < 6 B - : C D / : 2 9 - E 2 ?

(f)     

> G ? * / E A / D / 9 H 6 / A ? 8 1 < D / 7 0

¡ ¤ ¨ § ¥ ¤ § ¢ ¥ ¤ ° £ « ¬ ³ ® « ¬ ² ´ § ¤ ¦ ¦

* / A : / F = I G G G > G

(g)   £ § ¤ Å § ° Å ¤ ¡ ± § Å ¤ § § ² « ­ ¬ ² ³ ² « ­ ¬ ² ­ ¢ Å £ ¤ £ ¦

U + * : ; + V / < - - 9

  ¹ µ ¹ ¸ Ì µ ¹ º ¶ ¸ ¼ ¶ ¹ Ì ¹ ¸ ¹ Í Â Â Î À ¿ Ï Ã Ð Ã Ñ Ñ À Á Î µ Ä ¼ Í ¼ ¸ ¹ Í

H - F 1 A 1 E S / 2 W 6 + > X ?

      Ê

¥ Å ° ¤ ¦ £ Ë

Ê
¡ ¨ ¢ ¤ ¨ ¢ Ë

Ê
¥ £ ± ¤ Å ¡ Ë Ò « ª ª ¬ ­ ² Ó Ò © ­ Æ ¬ Æ ³ Ó

Ê
¥ ¯ ¨ ¥ Å ¤ ¦ ¢ Ë

K 6 6 E A 1 * / 2 3 / V 2 : - - 2 ?

  È É É É

Ê
¡ ¯ ¥ ° ¡ ¤ ¨ ° Ë T : 7 0 / E J 3 - : : O ?

   Ê
¥ Å ° ¤ ¦ £ Ë

Ê
¡ ¨ ¢ ¤ ¨ ¢ Ë

Ê
¥ £ ± ¤ Å ¡ Ë Ò « ª ª ¬ ­ ² Ó Ò © ­ Æ ¬ Æ ³ Ó ¥ ¯ ¥ ¢ ¢ ¤ § ¡
* / A : / F Y I G G G > Z

  [ + * : + * + C + * + V 7 < / 1 9 / E

   È É È É É È
\
V 1 E J - , - J - / F - A ]

  /()

^ + * : + V + V 3 / 9 F 7 A - - E ?

Ò ² ª ­ ¬ © Ç Ó Ò Æ ´ « ¬ ´ « Ó Ò ² Ç ® ¬ ª Æ Ó Ò « ª ª ¬ ­ ² Ó Ò © ­ Æ ¬ Æ ³ Ó ² Ô ² « « ¬ ³ Æ

H - F 1 A 1 E S / 2 W 6 + > X Z ?

Õ Ö × Õ Ø Ù Ú Û Ü Ý Þ Ù ß à á â Ü ã ä å æ ç è Õ é Û ê ë ì é Û â Ú ì í Û Ú î ï Õ ð

R - < < F H 6 / A ? Q 3 - D / 7 0 ?
í ì Ú â ñ Û Ú ä ç î å Ú ä ç ò

Ò Æ « Ç ¬ ´ © Ó
É É É É É

    ó

É É É É É
Ò Æ « Ç ¬ ´ © Ó
* / A : / F Y I G G G G ^

    /() 

I + * : F + H / _ 1 F 6 E R - - . 1 ?

ô õ ö ö ö ÷ õ ö ø ù

      Ò ² ª ­ ¬ © Ç Ó Ò Æ ´ « ¬ ´ « Ó Ò ² Ç ® ¬ ª Æ Ó Ò « ª ª ¬ ­ ² Ó Ò © ­ Æ ¬ Æ ³ Ó ª ® ³ ¬ ­ ª

H - F 1 A 1 E S / 2 W 6 + > X ?

   (   .10/ )

µ ¹ ½ ¸ » » µ ¹ ½ ¸ » » µ ¹ ½ ¸ » » û ¾ Ï À Ñ Ñ û ¾ Ï À Ñ Ñ µ ¹ ½ ¸ » »

K 6 6 E A 1 * / 2 3 / V 2 : - - 2 ?

       

T : 7 0 / E J 3 - : : O ?

 (  )**

¾ Î Â À ¾ Ñ ý ¾ Î Â À ¾ Ñ ý Ã Ð þ Î ¾ À ¿ Â ý ¾ Î Â À ¾ Ñ ý Ã Ð þ Î ¾ À ¿ Â ý ¾ Î Â À ¾ Ñ ý

* / A : / F Y I G G G > Z

ü ü ü ü ü ü

   ( ) X + * : + C _ A 7 < H / 3 1 9 ?

1)  Ê
£ ¤ ° £ Ë

Ê
Å ¤ ¡ ± Ë

Ê
£ ¤ ¢ ¦ Ë Ò ² ­ ¬ ª ³ Ó Ò ² ª ¬ © ³ Ó ¦ § ¤ ¡ £
H - F 1 A 1 E S / 2 U 5 P ? Q 3 1 E E / ` 3 / 9 _ 1

2) 
Q 3 - 2 2 O V 2 : - - 2 ? ` : 1 D < 1 J / E - ?

£ ¤ ° £ Ë Å ¤ ¡ ± Ë £ ¤ ¢ ¦ Ë Ò ² ­ ¬ ª ³ Ó Ò ² ª ¬ © ³ Ó ¦ § ¤ ¡ £

Ê Ê Ê

   ( &  )

* / A : / F Y I G G G G ^

\ a
] , [ A - J - / F - A , ^ ? I / E A X

1)  Ê
£ ¤ ° £ Ë

Ê
Å ¤ ¡ ± Ë

Ê
£ ¤ ¢ ¦ Ë Ò ² ­ ¬ ª ³ Ó Ò ² ª ¬ © ³ Ó ¦ § ¤ ¡ £

/ : - 2 3 - < - S / < 3 - 1 : F 6 L , - J - / F - A

2)  Ê
£ ¤ ° £ Ë

Ê
Å ¤ ¡ ± Ë

Ê
£ ¤ ¢ ¦ Ë Ò ² ­ ¬ ª ³ Ó Ò ² ª ¬ © ³ Ó ¦ § ¤ ¡ £

, [ B 3 6 / : - / < : - / A O 6 E : - J 6 : A

/ F D - : 6 : A - : A 2 + P U + G P + P G G >

ÿ ÿ
                               ! " # $ % &   ' ( )  * +    + ,     ) -   . / . 0  1  2  . 0  3 4 $ +    + ,     ) -   . / . 0  5  . 6

, 7 ( 8 , 7 ( 8 5   . * 9 + !    + #     ) -  : 0   . 6  ; 5    ' <  (   ) , 7 ( 8 =  / 5 > ? (  $   , 7 ( 8   @ 5 > ? 5 A  B  ' ( )  * +     #     ) -   . / . 0  C 9 - E A 9 - E 2 J / : : 1 - A 6 7 2

1  2  . 0  5  . 6 = C      . * 9 + !     #     ) -  : 0   . 6  ; 5    ' <  (   ) , 7 ( 8 =  / 5 > ? (  $   = C     @ 5 > ? 5 A  B D

+ + + H - F D 6 E A - E 2 F 5 , - L - E A / E 2 F

 V b R V ` @ ` b ` @ c W V T H M @ Q T

1.            08.11.2023       ` 3 - / _ 6 . - / D D < 1 J / 2 1 6 E 1 F d < - A

.
2.     /     .
/ F C + W 6 + [ > X > 6 L P G P > 1 E

3.        ,      E
Q + V + W 6 + > Z I 6 L P G G G _ O 2 3 -

4.  GAAP              . E
C D D < 1 J / E 2 5 K < / 1 E 2 1 L L _ - L 6 : - 2 3 -

.  e 6 E f _ < - e 1 S 3 Q 6 7 : 2 ? Q 3 - E E / 1

 30/09/2023 30/09/2022

1 E Q + V + W 6 + > Z I 6 L P G G G + ` 3 -

    e 6 E f _ < - J 6 7 : 2 6 E G U + > > + P G P U

6 : A - : - A 2 6 2 / 0 - F 7 _ F 2 1 2 7 2 - A

 GAAP    F G H I J K L M F G L N J H O M

F - : . 1 J - 2 6 2 3 - / < < : - F D 6 E A - E 2 F

(/) :     P P

\
H > ` c H X ] 1 E g * C 8 8 C h 8 b H C h i

     

Q 3 - E E / 1 - A 1 2 1 6 E / E A 2 3 - F / 9 -

F G H I J K L M F G L N J H O M

B / F / A j 6 7 : E - A 2 6 > X + > > + P G P U L 6 :

   P P

/ D D - / : / E J - 6 L 2 3 - : - F D 6 E A - E 2 F +

    F G H I J K L M F G L N J H O M

` 3 - : - L 6 : - ? 2 3 - : - F D 6 E A - E 2 F / : -

: - k 7 - F 2 - A 2 6 / D D - / : _ - L 6 : - 2 3 -

5.     (CPs), NCD & NCRP ,  /       . e 6 E f _ < - e 1 S 3 Q 6 7 : 2 ? Q 3 - E E / 1

6. 30 , 2023    .185.47    .   ,     - 1 2 3 - : 1 E D - : F 6 E 6 : 2 3 : 6 7 S 3 O 6 7 :

.866.91          . ,  ,       
.90.58   .         .
J 6 7 E F - < 6 E 2 3 - E - l 2 3 - / : 1 E S A / 2 -

7.      > X + > > + P G P U L / 1 < 1 E S B 3 1 J 3 2 3 -

9 / 2 2 - : B 1 < < _ - A - J 1 A - A 1 E O 6 7 :

   

/– /–
/ _ F - E J - +

 :  45 C.  K.  V + H C * T V e 8 b * C H

\
> U > 5 m G ]

 : 08.11.2023     Q 6 7 E F - < L 6 : C D D < 1 J / E 2 5 K < / 1 E 2 1 L L