r a5 og rrupa.co.in/livesite/wp-content/uploads/2020/02/quarter-2

10
<iot Ai RUPA & COMPANY LIMITED. Date: 12.11.2019 To, The Listing Department The Department of Corporate Services National Stock Exchange of India Ltd BSE Ltd Exchange Plaza, Plot no. C/1, G Block, Phiroze Jeejeebhoy Towers, Bandra-Kurla Complex Dalal Street, Bandra (E) Mumbai- 400 001 Mumbai - 400 051 NSE Symbol: RUPA Scrip Code: 533552 Respected Maam/ Sir, Regulations, 2015 (Listing Regulations) Sub: Outcome of the 234" Board Meeting Pursuant to Regulation 30, read with Part A of Schedule IIL, of the SEBI Listing Regulations, we hereby inform you that the Board of Directors of the Company, at its 234% Meeting held on November 12, 2019, has, inter alia, pursuant to Regulation 33 of the Listing Regulations, considered and approved the Unaudited (Standalone and Consolidated) Financial Results of the Company for the quarter and halfyear ended September 30, 2019, The said Financial Results, along with the Limited Review Report of the Statutory Auditors thereon, has been enclosed herewith. The aforesaid Board Meeting commenced at 02:30 p.m. and concluded at F750 p.m, This is for your reference and record. Yours faithfully, For Rapa & Company Limited Kundan Kumar Jia Company Secretary & Compliance Officer ACS 17612 Metro Tower.1, Ho Chi Minh Sarani, Kolkata 700 071, INDIA Phone: +91 93 4057 3100, Fax: +91 98 2288 1362 Email: connect@rupa.co.in, wvw.rupa.co.in An ISO 9001:2008 Certified Company GIN No.: L17299W81985PLCo38517

Upload: others

Post on 25-Mar-2020

2 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: R a5 og Rrupa.co.in/livesite/wp-content/uploads/2020/02/Quarter-2

<iot Ai RUPA & COMPANY LIMITED.

Date: 12.11.2019

To, The Listing Department The Department of Corporate Services National Stock Exchange of India Ltd BSE Ltd Exchange Plaza, Plot no. C/1, G Block, Phiroze Jeejeebhoy Towers, Bandra-Kurla Complex Dalal Street, Bandra (E) Mumbai- 400 001 Mumbai - 400 051

NSE Symbol: RUPA Scrip Code: 533552

Respected Ma’am/ Sir,

Regulations, 2015 (‘Listing Regulations’) ‘Sub: Outcome of the 234" Board Meeting

Pursuant to Regulation 30, read with Part A of Schedule IIL, of the SEBI Listing Regulations, we hereby inform you that the Board of Directors of the Company, at its 234% Meeting held on November 12, 2019, has, inter alia, pursuant to Regulation 33 of the Listing Regulations, considered and approved the Unaudited (Standalone and Consolidated) Financial Results of the Company for the quarter and half year ended September 30, 2019, The said Financial Results, along with the Limited Review Report of the Statutory Auditors thereon, has been enclosed herewith.

The aforesaid Board Meeting commenced at 02:30 p.m. and concluded at F750 p.m,

This is for your reference and record.

Yours faithfully, For Rapa & Company Limited

Kundan Kumar Jia Company Secretary & Compliance Officer ACS 17612

Metro Tower.1, Ho Chi Minh Sarani, Kolkata 700 071, INDIA Phone: +91 93 4057 3100, Fax: +91 98 2288 1362 Email: [email protected], wvw.rupa.co.in An ISO 9001:2008 Certified Company GIN No.: L17299W81985PLCo38517

Page 2: R a5 og Rrupa.co.in/livesite/wp-content/uploads/2020/02/Quarter-2

Singhi L Co. pore \0}33-2619 6000/0V2 Chartered Accountants Ekclkata@singhicocom

wwewsinghieo.com

Independent Auditor's Review Report on the Quarterly and Year to date Unaudited Standalone Financial Results of Rupa & Company Limited pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended)

Review Report to, ‘The Board of Directors, Rupa & Company Limited

1. We have reviewed the accompanying unaudited standalone financial results of M/s. Rupa & Company Limited (‘the Company/) for the quarter ended September 30, 2019 and year to date from April 01 to September 30, 2019 together with notes thereon (herein after referred to as ‘the Statement’), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the Regulation) as amended, read with SEB! Circular No. CIR/CFD/CMD1/44/2019 dated March 29, 2019 (‘the Circular’). Attention is drawn to the fact that the standalone statement of cash flows for the corresponding period from April 01, 2018 to September 30 2018, as reported in these unaudited standalone financial results have been approved by the Board of Directors of the Company, but have not been subjected to review.

2. This Statement, which is the responsibility of the Company's Management and approved by the Board of Directors in their meeting held on November 12, 2019, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “interim Financial Reporting” (“ind AS 34”), prescribed under section 133, of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility isto issue a report on the Statement based on our review.

3. 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 of the Entity,” issued by 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 Company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.

4. 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 applicable Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013, as amended read with relevant rules issued there under and other recognized accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Regulation, read with the Circular, including the manner in which itis to be disclosed, or that it contains any material misstatement.

For Singhi & Co. Chartered Accountants

Firm Registration No.302049E

fk Bron, {Ankit Dhelia)

Partner Membership No, 069178

UDIN: 190 EAV73 AA AACKYR TE

we

Place: Kolkata Dated: November 12, 2019

ae fderabaa Nagpur

Page 3: R a5 og Rrupa.co.in/livesite/wp-content/uploads/2020/02/Quarter-2

UPA & COMPANY LiMiTED cin. L17289we198sP1co38517

‘REGO. OFFICE : METRO TOWER, 8th Floor, 3,HO CHI MINH SARANI, KOLKATA.700 073 Website: www rupa.cuin, Emall: connect@rups-coin

Phone: +91 334057 3100; Fax: +91 33 22881362 Statement of Unaudited Standalone Financial Results for the Quarter & Half Year Ended September 30,2019

semen ro par car aparece — fea Bae | ae” [Pas aa | ee

re Sane rattan rea a x eee

Saree oy | ee | ae | See) | Be

Re mann seen | sete geeerae | saeeepee ae Tee jitems and tax (1-2)

Se mnnenapg | ogre] samen || coms | onus | aguas

Esarieaees Gee | wae | auc || See] ea] ase ; See cek| S| Ge) aes | Bee] Be 1 ee ES cscs aseaaee (net of tax) ee eeccmmapnciy | sxx |! emi |] igen] ease] yess|

7 [BilSeeadicbamibiiaredaiia:| ‘suai | aaa | same) sana | sam | came eee

not annvaives

Page 4: R a5 og Rrupa.co.in/livesite/wp-content/uploads/2020/02/Quarter-2

RUPA & COMPANY LIMITED 'METRO TOWER",3,HO CHI MINH SARANI, KOLKATA-700 072

‘cn, 47299W81985P1C038517 Website: www.rupacco.in, Email: [email protected]

Phone: +91 33 3057 3100; Fax: +91 33 22881362

REGD. OFFICE

Notes

1. Statement of Assets and Lables (io Re lakhs) Parculars Seapaaione Standaione 3 ‘eae

September 30,2019 | March 31,2019 (Wraudited) (audited)

"ASSETS Non-current assets

Property, plant and equipment 16,383.06 16,716.86 Right to Use Assets 919.97 : [capital work-in-progress 471.02 300.46 Intangible assets 153.93 19102 investments in Subsidiaries 6,355.44 3,402.00, Financial assets

1) Investments oa oa i) Loans 332.27 452227 ii) Other financial assets 18,70 1370 lother non-cureent assets 988.56 933.69

2,419.13 74,095. current assets nventories 4351822 35,118.40 Financial assets

1) Trade receivables 24,586.69 37,022.35 If Cash and cash equivalents 591.98 565.48

ii) Other Bank Balances (other than above) 40.26 39.33 Wy) Loans 27258 203.82 ¥) Other financial assets 13 8232

current tax Assets (net) 208.57 lOther Current Assets 419250 2,340.46

73,410.73 75,873.16

[Total Assets 35 7o.HE 353834 EQUITY AND LIABILITIES auity Equity Share capital 796.28 796.29 [other Equity 58,350.18 36,759.28 [Total equity 53,146.07 57,555.57

uuasiumies 'Non-current liabilities Financial liabilities

i) Borrowings 03.92 a1z6s 1) Other financial abies 82.84 <

Deferred Tax Liabiltis (Net) 932.13 137263 other non-current lab 218.00 3.14

636.89 2268.42 Current abitties Financial liabilities

|) Borrowings 16,784.63 16,508.25 i) Trade payables

= Tota outstanding dues of creditors to microenterprses and small enterprises

Total oustanding dues of cresitors other than microenterprises and small enterprises 12,406.06 13,008.76

Ii) Other financial labiities 7.823.653 8,921.25 Provsions 273.28 288.80 [contrac abilities 16.98 8408 [current Tax Liabilities (Net) 787.20 lOther current habiities 141.96 51407

7046.50 wse.3s

otal uabiities 39 503.39 aan [Total Equity and Labilties Same.86 3338838

“—

Page 5: R a5 og Rrupa.co.in/livesite/wp-content/uploads/2020/02/Quarter-2

in sto Farias Ta September 28 "apa epee, 2016

iWon) (Unsctes! [AS RW ARNG FROM OPERATING ACTIVITES Prot belore Tox saunas sens [aumento recone ro before tao net ash Rows

[ol Depreaton and aroctation 2608 sts (a) eaaes cont we? aus Fe) (Petes on daposatot Plant Pope & Equpran et) ves39] 320 |e) Sue debts/ Advance & Cam wren ot 33 om Ie) Urapenttabincs writen beck (rsa resel 1) Protin for Gout TageRaeabe/iwtten bach frre a7 le) Dated Raver on Governrat Gra hne2s] 1a]

1)_lnrease nt vle ot vestments mean FUTPL (03s) ert corn 21235] 01.092 asa] 1az022

lonerating ron etre Working Cantal Changes S51 701207 lcangein woking capa.

(a) Detnsycerenseininvetores ease asaz022) 18) Unreal aecreve node Reciables aos see {e)eeae/Screat nother Fiano sets ‘ess (2223) {)_ Grrene|Aecese i Nowfical sels. jnasaae] (33690) fe) neeseleceaein Trade Payal (aes Gas {W-nrese/ecese ther Pencil abies (i376 rosia3] It) rreseieceoein Powizens ines sas [h)memae cca) Conca Lab terae| a) i) arene decrease in Nonna! abies, sss| seas pe prasars|

leon Generated rom Operations wen i228) ie: ial Dec aes Pit fees) (3.061)

Net cash tom Operting ets 0070 (Ban)

ASW FLOW ani FROM nvEsTNG ACTIVES (a) Purse flr, Propery & Equipment nce aa sian) eusa] ass] (0) Sapanal of Pant Property & Equipment ae was {s) lverimentinasubuiary Comanies, (e353) (a) Aesemation/investmen) of Fes epost (et) wa] ws (e)Reluntof an Grants e507 { tooncreted ‘sean (a nterenteeied ‘nee wis.

et coh ede nvesting aves Ea] Twa [cast tow ants fon rvancn ACTIVITES

|) Dviden sna Tacs hereon areas) areas fb) west Pa rissa (e720 (e)_ Repayment of Non-curent Boromings in2s0a] 7778] |e) Panes tam Noncarent Strong 179 0397 le} Petes / Repayment of Care Boronng net 2038 sant 1) Payment of aca bites faz720] :

et Con wed in raping Attar pasa) cE net increase (eee mca & Ch Equant (ArC] 7550 7s] [sina con egunaiet ane beprnng of he prod seas 6038 ca coh Laualents at the and a the period ssi oT

4. The toremantored ests were evened by the Aust Commie nd approve by the Boar of Oreos tthe respacte mastigs et on Novrber 42, 2018 Kalat. tet Review of tare reste at eqled under Reguation 33 ft SED Unig ad ter Oo Raauereta Regulars, 205 as bee cored by the Satay Aude. Te ath Flow Sater fr the nal ya ended seatembe 30,2018 approves by the Sansa Dect of he Coma bt ha not been surat ie by he Stator Ao The

fina AS 1s on Steentoft & tes Aesount.

5 The Compan hs oped 0 ap cone te aration pr ne pov Seton 358A fe nc Tat A161 made ei for ancl ea 2018.20 pursuant to Taaton Laws Aerie Orne 2019 de Septerber 2,20 Accorang tw Bro fr nc tax nd One Tax tunes ave tea eordd/esmenara using the ‘Pew tnratean the nutans msc reaps nw Snare of Pot & ow the curent penid

‘asthe cmbanysbutness act fl witha singe signet primary Bune semet Le. Nosy hd read sarc nope pment infrmstion lta

Thre wana exepina ems unng the guar anhalt yn onde Sept 39,2019 | 1 The preous pari Taues nae been erouoerearanged wherever neces, 13 ano the cue wi ut

8y Order ofthe Gaara 8.

un ainaaporwa MansgnpOhector

IN 00224857 Proce: Kolkata Date: November 12,2019

Page 6: R a5 og Rrupa.co.in/livesite/wp-content/uploads/2020/02/Quarter-2

Singhi &L Co. eres 7 +S110153-2419 6ooo/ovoz

Chartered Accountants Ekolkata@singhi wwew singhieo.com

Independent Auditor’s Review Report on the Quarterly and Year to date Unaudited Consolidated Financial Results of Rupa & Company Limited pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended)

Review Report to, ‘The Board of Directors, Rupa & Company Limited

1. We have reviewed the accompanying unaudited consolidated financial results of M/s. Rupa & Company Limited (“the Parent”) and its subsidiaries (the Parent and its subsidiaries together referred to as “the Group”) for the quarter ended September 30, 2019 and year to date from April 01 to September 30, 2019 together with notes thereon (herein after referred to as ‘the Statement’), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the Regulation) as amended, read with SEBI Circular No. CIR/CFO/CMD1/44/2019 dated March 29, 2019 (‘the Circular’). Attention is drawn to the fact that the consolidated figures for the corresponding quarter & half year ended September 30, 2018 and the consolidated statement of cash flows for the corresponding period from April 01, 2018 to September 30 2018 as reported in these unaudited consolidated financial results have been approved by the Parent’s Board of Directors, but have not been subjected to review.

2. This Statement, which is the responsibility of the Parent’s Management and approved by the Parent's Board of Directors in their meeting held on November 12, 2019, has been prepared in accordance with the recognition and measurement principles lald down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“ind AS 34”), prescribed under section 133, of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review.

3. 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 of the Entity,” issued by 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 Company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.

We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable.

4, The Statement includes the financial results of the following entities :

Name of the Entity Relationship

Imoogi Fashions Private Limited Subsidiary Euro Fashion Inners International Private Limited Subsidiary Oban Fashions Private Limited Subsidiary Rupa Bangladesh Private Limited Subsidiary

ic

Network Locations: ylrabed, Nagpur

Page 7: R a5 og Rrupa.co.in/livesite/wp-content/uploads/2020/02/Quarter-2

Singhi & Co. Chartered Accountants .contd.

5, Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of other auditor of two subsidiaries and management reviewed financial information / financial results of one subsidiary company referred to in paragraph 7 below, nothing has come to ‘our attention that causes us to believe that the accompanying Statement, prepared in accordance with the applicable Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013, as amended read with relevant rules issued there under and other recognized accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Regulation, read with the Circular, including the manner in which it is to be disclosed, or that it contains any material misstatement.

6. Attention is drawn to Note No. 6 of the consolidated financial results regarding recognition and carry forward of Deferred Tax Asset on business loss and unabsorbed depreciation amounting to Rs.124.29 lakhs and Rs 252.07 Lacs for the quarter and half year ended September 30, 2019 respectively, and Rs.1406.62 lakhs as at September 30, 2019 in one of the subsidiary company based on future profitability projections by the management.

Our conclusion on the Statement is not modified in respect of the above matter.

7. i) The consolidated unaudited financial results include financial results of two ("2") subsidiaries, whose financial information / financial results reflects total assets of Rs.1117.16 lakhs as at 30 September 2029, total revenues of Rs.138.20 Lakhs & Rs.244.37, total net profit after tax of Rs.10.85 lakhs & Rs.20.92 lakhs and total comprehensive income of Rs.10.94 lakhs & Rs.21.10 lakhs for the quarter and half-year ended on 30 September 2019 respectively. These interim financial information / financial results have been reviewed by other auditors whose review report has been furnished to us by the management, and our conclusion in so far as it relates to the amounts and disclosure included in respect of these subsidiaries is based solely on the review reports of such other auditor and the procedures performed by us as stated in paragraph 3 above.

ii) The consolidated unaudited financial results also includes the interim financial information / financial results of one (“1”) foreign subsidiary incorporated during the quarter which have not been reviewed by their auditors, whose interim financial information / financial results reflect total assets of Rs.3.44 lakhs as at 30 September 2019, total revenue of Rs.Nil, total net profit after tax of Rs.Nil and total comprehensive income of Rs.Nil for the quarter and half-year ended on 30 September 2019, as considered in the consolidated unaudited financial results. According to the information and explanations given to us by the Management, these interim financial information / financial results are not material to the Group.

ur conclusion on the Statement Is not modified in respect of the above matters.

For Singhi & Co. Chartered Accountants

Firm Registration No.302049E

Bnwr Phy

(Ankit Dhetia) Partner

‘Membership No. 069178 UDIN: 190 69178 AAAACY 3545,

Place: Kolkata Dated: November 12, 2019

Page 8: R a5 og Rrupa.co.in/livesite/wp-content/uploads/2020/02/Quarter-2

RUPA & COMPANY LiMiTED ‘in. L17299W01985P1.c038537

[REGD. OFFICE: METRO TOWER, 8th Floor, 1,HO CHI MINH SARANI KOLKATA.700 073, ‘Website: ww 1upa.o.n, Email: [email protected]

Phone: + 91 334057 3100; Fax 491 33 22881262 ‘Statement of Unaudited Consolidated Financial Results forthe Quarter & Hal Year Ended September 30,2019

(ine tka) [BrNe. JPortculars ‘Quarter ended Half Year end Year Ended

“September30 | June30 | Septerber30 | September30 |” September30 | march3a aos 2018 2018 2019 aie 2019

vsauates | Unauies | unaudtes | Unaudited | Unaudited | _avoted T [Revenue from Operations

a) Sales of Products and Serves zssrzsa | 193840 | 2565207 | aesiz2e | as.zares | 1a6.seraz |b} otrer Operating income 117.48 145.5, 105.02 252.64 23331 47736

Je} otner income 2s 4618 407 bis? 113.06 39770 [Total Revenue [1a toe) Woos016 | wopsaes | Feast s6 | a_i208s | as sev0s | Tis oenas

2 |esenses a) Cost of Materials consumed sasoas7 | 1123527 | razeo26 | zyme | aozsai9 | sa.e8049 b) Purchase of Trades Gooas 27800 "92720 oun 705.60 vevser | a.2az.02 Je} Changes i inventories of finshed goods, (222083) | (@90920 | aitas) | roso03) | up.aceaa) | (6.59.43)

wotkin-propress and stock nade ls) empiovee benefits expense asrzas | 1596.69 135219 326904 2sms2 | 5.65589 Je) Fnance Caste 12563 “ages ‘0a 93178 73925 | 19ss2s, I) Depreciation and amortisation expense 49185 45461 36938 946.05 mais | 10117 i) Sub-contracting/obbing Expenses nossa | 5.25905 7ass73 | 1229789 | a5ai605 | 25,9703 hy Omer expenses asia | 452032 pee. gsas.a6 | e757 | ias2a26 [Total expenses (2) t0 21M} 3557595] 39,078.09 | 72,006.73 40,802.30 | 103,438.68

3. [Prone trom ordinary activities before Exceptional [3,514.21 956.60 3.0883 4786.73 | 11,807.80

Items an tax (12) 4 Jexceptionaiitems

fit rom ordinary activites before tx (344) asua2 956.60 30 amen | 190.80

6 fraceapense la} Curren Tax inclusiogearer years) 89.03 soase 1sz209 aasser | 209809 | 5.6968

b) Oetered Tax ras) | (22023) (13730) (22.40) (i273) | (6356 otal Tax Expense (lah 6t0)) 31668 364.03 338879 mora? | 3705.35 | 4520021

7 |net Profit fr the period (5-6) 39737 sr.a7 2aia6t a7e9sa | 30038 | 7778 8 [other comprehensive income (Net of Tax)

Ja) ems that wil not be reclassified to Profit ang 140 1s 3 25s (496) 429 oes net of) b} tems that wil be reclassified to Profit andloss - 7 inet ofa) [Total Other Comprehensive Income (Net of Tax) nao 1s (234) 255 (2.96) a9

3 [Total comprehensive income forthe period (net | 3,198.77 s7332 201730 ames | 299642 | 7a207 jot tax) 7-8)

10. |paidup equiy share capital ace Value Rs 3/ ec), 735.28 735.5 95.25 795.25 795.28 795.25

11 [omer Eauty 5367097 12 |pasic and uted earnings per share in Rs and ond ae 478 and 93

not onnvaliced

Page 9: R a5 og Rrupa.co.in/livesite/wp-content/uploads/2020/02/Quarter-2

RUPA & COMPANY LIMITED REGO. OFFICE : "METRO TOWER™,3,HO CHI MINH SARANI, KOLKATA-700 071

CIN, L17298wB1985°1.C028517 Website: won rupa.coin, mall: [email protected]

Phone: + 91 333057 3100; Fax: +91 33 22881362

Notes

4 Statement of Assats and Lables (nim takin) Pariculars Consolidated Tonsoldated

7a at September 30,2013. | March3i, 2019,

(unaudited) (ausited) assers INow-current assets Peoperty, plant and equipment ae.0025, 1738238 igh to Use Assets 110631 capital work-in-progress ‘an.02 30046 letangiie assets 31222 sot 27 lntargibe arses under development 274 278

Financia assets |} Investments oa8 o18 i) oars 13285 13285 li) Other financial assets 44370 1870 Detorrod Tax Asets (Net) 43799 lothernon-curent assets 984.56 933.69

7098s.82 isazz [current assets nventores 4596637 3522925 Financial assets

|) Teade receivabies 2720843 3085351 "Cash and cash equivalents 505.12 72008 i) Other Bank Balances (other than above) 4235 3933 ws) Loans a9897 148.62 ) Other financial assets 099 155

lother current Assets a77878 3,385.63 income Tax Asset (Net) 205.85

75,358.86 wos

[otal assets sagan | 067830 leqUITY AND UaBiLTiEs lequty lequty share capital, 796.29 796.29 lothereauity 4506.92 5357097 otal equity 35,363.21 54,067.26

luapiumes INon-<urrent Habities Financial abilities

1) Borrowings 0392 ass i) Other financial Habis 2,266.01 246.82

Provisions 6433 5753 loefertos Tax ables (Net) 253.19 lother non-currant iabitee 218.00 83.13

7352.26 ssa [curent iabities Financial abilities

1 Borrowings 2938097 1998209 1) Trade payables

Total outstanding dues of creitors to miroenterprises and sal enterprises ara

Total outstanding dues of creditors other than microenterprises and small enterrises 1380318 14,864.10

i) Other financial labiities 71585.80 Soaare Provisions 28237 293.28 [contract atites 1598 84.04 [Curent Tax Labilties (Net) 788-46 other cvreent abies 159.91 57624

aaz29.21 Was772

[Total iabitties asa ako [Total equity and abies sopaaes | ip. e7aao

Page 10: R a5 og Rrupa.co.in/livesite/wp-content/uploads/2020/02/Quarter-2

2 Conasdte Satomant of Ch How

oy Tat sptember Toa Seatemr TE (Wrousea (routes

Prat efor or won amen Ishseent recone profi ore tuo neath we

Tel Deprection ans amornton a5 peas (a) nance con an 928 |e) (ompox on dpe far Popes & Saupe et (asss] 52) |e) Basaebs/ advance & me writen 3 on |s)_ Unspent init ert waa] oss] 1) Prous for Oot Trade Feeate/wrten ack) tone te lk) Detere Revere on overnment rant ‘as28] ars] (0) icone in yn of rete ensre at VTA (ex 0. erent come poss ras usa esse

loner eat ear Woring Capt Cunges Sones aust [tones Working cal

Ua) InceseVerceasen vena casrsa] aces (0) re saan 3831038 fe) ther 230] saa] (9 tne aaa tases (a) nterldncrne in Ted Petes {isee pans U) peeves instar Uses ‘ass lel eaelceceae) a Provisions uses (0) asl geratlinconracta Lait 356 U0 nctese/ieress) han fac ais gas] 08 359] o.s25

sn cena rom Operations was facia es: Dec aces 2assu sore et cao rom oprangastites ao S565

Jcas cw ani FROMLNVESTING ACTS In) Phase Pant Popery&Eaupnent nrgsapl adres) ‘oasa0] ass Te) Osea of Pant Posey &Eaupment W368 i320] ej sasemotrinveserent fe pent) usa] urs Ic) trestreceed Be sas

het atari verge Ta Tae

1a) Diver an Tsar ans] fears (8) wen ra ies] oy {e_Reprmest trie Boring tns03] 73] (a) Prseesromon-carent Brewing ana so97 (e)_ cee / opener) ot curere Barwin) eae ators U1) eymetet ene Unbtis ery

It con se i mal aces sss] PTET Ieticese/tdcan) ch & ah Equant Be) tins Tea] fasnacash equals at he epee pv 72008 sua

[as cas gute at the nh prog» wea aa

5. Tetons es were revered by he uct Comme and approved nthe Goad a Dart at tw ripe matings held an Nove 2,259 Kota: inte ‘ed of hse outs 8 rues under Begin 33 ofthe SB (uing ante OcnsreRequrot) hpi, 2ue has ban cemlted ty the Hattry Aut The wold Fc! ajtf th quater a al ya ended Seater 30208 ar Conair ca Flom ata othe Pays ded Satrbe 30,2018 eared by

4 thesrous nasacort int A516 Lane's the med retipeiveapprosch wth he

ton bing At 1208; Thetis no teal non on alton of

5: The anh opts apy consol tof aon pete promos a Satan I1SBAK a 9 acme “ation Lams render Onan 2019 tea September 25,2518 Arsh, he pon fr heen a

rns ne Seen recor mesures vig

{The Conslited franc rests for he quran hal yar ede September 30,2018 nce ecoenition falar Tat Kt on ties ot and uebaorbed dprcition ‘ping ts 2428 iy ae, 25207 a respectively on th seca company. Baad or Lue ssoabiy proton ne anapener aoa eang tea)

1th Gop ber cy fat wating sean rim busiest sapent L,atrya stad avn saat sare ifermatin ese

$e revi pe ures ave ar etouedlenangs where neces, tcf eth cents tue

By Orger of ne Boars ee

ony snanfaghvat Pace: Kokata Managing Bfector Date: November 2, 2019, ‘i 00228857