883SW SWITCHGEA-FFHMITED

M SSPSL|ESTC6RTSETZFI 8-1 sIoatez14'“NOVMEBER201aBSE SCRIP CODE: 517273

To,THE LISTING DEPARTMENT, NSE SCRIP CODE: SSPOWERBSE LIMITED, To,

THE MANAGER —

LISTING,NATIONAL STOCK EXCHANGE OF INDIALTD,

Exchange Plaza, Bandra»Kurla Complex,Bandra (East), Mumbai >400051.Maharashtra

P.J, Towers, Dalal Street,

Fort, Mumbai — 400 001.

Sir/Madam,

fl: SUBMISSION OF UN-AUDITED FINANCIAL RESULTS FOR QUARTER ENDED30THSEPTEMBER 2018

Pursuant to Regulation 33 of SEBl (Listing Obligations and Disclosure Requirements) Regulations,2015, we enclose herewith the following:

a) Standalone & Consolidated Un—Audited Financial Results for the Quarter andthree monthsended 30'"September2018;b) Segment Report on Consolidated Financial Results (form part of Notes to AuditedConsolidated Financials statements)c) Limited Review Reporton the Standalone & Consolidated Un-Audited Financial Results givenby the Statutory Auditors of the Company for your kind reference & records,

Further, the aforesaid financial results have been reviewed by the members of Audit Committeeand approved/taken on record by the members of the Board at their respective meeting held today,Le. Wednesday, 14‘"November2018.

The meeting of Board of Directors commenced at 11:00 AM. and concluded at 6(‘I5PM.Kindly take the above information on your records.

For 3&5 Power Switchgear Limited

Ashok Ku/mar Vishwakarma

Managing Director

DIN: 05203223

Registered Office 8. Works : Plot No.14, CMDA Industrial Area Chithamanur Village,Maraimalai Nagar . 603 209, Kanchipuram District, Tamilnadu, India Tel :044-4743 1625

Email : sales@sspower.comweb : www.sspower.com CIN:131200TN1975PLCD()6966

5&5 Powcn SWITCIIGEAR LIMITED

(CIN:L3lzflDTN1975PI.C006956)00011 0mm: : PLOT NO 14, mm INDUSTRIAL/WM P110011.

CHH‘HAMANURVILLAGE, MARMMMJH NAGAK no: 200.1(nnullIIEI-unmmn.

STATEMENT DF5TANDALDNE ”suns FOR THE 011/111me Min mm mm 11140120 SEPTEMBER :10. 2010 (us. In thI

imiiycnr nilllyel‘l‘

Qunrlcr ended Quaner ended ended nnded

5“ No pammm Scpltmhcr Quarter ended September sepiember Septembrr

3042010 Iune 302010 302017 3020111 2102017

(unaudited) (unaudited) (unaudited) (unaudited) (unaudited)

I Revenue me Opt‘mnons1 3 e7 4 102

ll ailierlncunie115 115 50 230 01

Ill Tau! Income [MI] 115 110 117 234 197

Iv EXPENSES

costoimatenalsconsumcdI 2 19 3 24

Changes in lnventories of Finished goods and workrlnr

m‘alzress

-. 0 - 0

Excise Dulv recovered 011 sales-

.~

- ll

Employee benefits expense52 19 «a 101 02

Finance cosis27 29 20 so 41

Depreciaucn and amumunon expense3 i 3 7 7

other expenses40 34 4-; 74 as

Tomi expenses (IV) 123 110 139 241 230

V Prorit beiore tax (Ill-IV) (0) 1 (22) (7) (H)

VI Tax expense.

(1) Cuttenr lax

[21m rel m plmr years

(1) Memo tax1 0 (1) 1 (2)

VII ProlIt lor the period (V-Vl] (7) 1 (24) (s) (42)

VIII other Comprehensive Income

A (i) Rem: thatwnl not be reclassified to profit or loss

. Remeasurcment or nerined benerii plans 2 3 [0) 5 (1)

I\ (0) Income Dx relating to items that Will not be

rerlauiried to prom crluss [1) [1) 0 [1) 0

- liemeasurement 0f penned bencrit plansTotal other comprehensive income [A (i ~ 11) + 0(1-

Ix ii))2 2 [0) o (1)

x TotaI comprehensive Income Ior Lh: period (VIHIX) (s) a (24) (2) (g)

PaId up Equity snare capIul [Face vaIue 1121' share oi

x1 Rs. 10 eaeli)520.00 520.00 520.00 620.00 520.00

Earnings per equity share [Per paid up share o1

xii mm) (0.11) ,_0 02 (0.31? (0,10) (0 68)

Basic and Diluted (In Rs.)’

l ,1

Date: 1410 November 2010 /‘505 Power gear 01

'

Place: cbennai /e.

l' «

u

.1 Ashuk Kumar sbwakarina

1'b

Managing Clnl'

Notes:\

6' DIN: 05 223

1. The above Consolidated rinancial results have been reviewed by th\eStZboard or Directors of the Company at their meeting held on 14th November, 2018.

2. This statement has been prepared “1 accordance With the companies [India ACCDuntmg Standards) rules 2015 [Ind AS) prescrIbed under

section 133 of the Companies Act, 2013.

3 The Government or India Introduced the Goods and Service Tax vvith errect from 1st July 2017 accordingly revenue Irom operations ror the

quartzrs ended September 30m 201 7, )une 30th 2013 and Sepnnber 30th 2010 are presented net oIGSTt Revenue from operations for the

period ended 30th September 2017 includes excise duty upto 30th June 2017,

4. Effective fmm 1st April 2010, the Company has adopred Ind AS 115 - Revenue {mm Contrast with Customers. The efiect or adopnnn of the

siandard not have any significant impact on the financiai statements ofthe Company.

5. The previous quarters/periods rigures have been regrouped/rearranged wherevzr necessary on make it comparable wrrh the current

quarter/period.

diwrs, recommended by Audit Committee and approved by

CN K and Associates LLP Kocliu Bliavnn,C-ruiind l'loor,No. 57, (on No,ez/iiMcNit-iioisxoiu,

CharteredAccountunis Chclpul, Clicnnai - Gooosi. Pll : 044 - 4384 9695

Independent Auditor's Review Report on Standalone Quarterly Financial results and Vear to Date results ofthe Company Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)Regulations, 2015

To the Board of Directors of 5&5 Power Switchgear Limited

1. We have reviewed the accompanying statement of unaudited standalone financial results of 5&5 Power

Switchgear Limited (“the Company”) for the quarter ended 30‘” September, 2018 and the year to date

results for the period 1“ April, 2018 to 30‘" September, 2018 ("the statement") together with the notes

thereon attached herewuh, being submitted by the Company pursuant to the requirements of Regulation33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015,

2. This Statement which is the responsibility of the Company’s Management and has been approved by the

Board of Directors, has been prepared in accordance with the recognition and measurement principleslaid down in the Indian Accounting Standard 34 ”Interim Financial Reporting” (”Ind AS 34") prescribedunder Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other

accounting principles generally accepted in lndia. Our responsibility is to issue a report on the Statement

based on our review.

3. We conducted our rewew in accordance with the Standard on Review Engagement (SRE) 2410, Review ofInterim Financial Information Performed by the Independent Auditor ofthe Entity, issued by the Instituteof 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

provides less assurance than an audit We have not performed an audit and accordingly, we do not expressan audit opinion.

4. Based on our review conducted as above, nothing has come to our attention that causes us to believe thatthe accompanying Statement prepared In accordance With applicable Indian Accounting Standards

specified under Section 133 ofthe Companies Act, 2013 and SEBI Circulars CIR/CFD/CMD/lS/ZOls dated

30‘“ November, 2015 and ClR/CFD/FAC/GZ/ZOIG dated 5"‘July, 2016 and other recognized accountingpractices and poliCIes has not disclosed the information required to be disclosed In accordance with the

requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations.2015, including the manner in which It is to be disclosed, or that it contains any material misstatement.

For C N K 8t Associates LLP

Chartered Accountants

Firm Registration No. 101961W/W—100036

iiay Mehta‘ “

Partner N

.

Membership No.’ '06533

Place: Mumbai

Datezld‘" November, 2018

Narain Chambers, 51h Floor, M.G.Road Vile Perle (E), Mumbai-400 057. Tel. : +91~2276457 7600 Fax 1 +91-22-2628 6747

Mistry Bhavan, 3rd floor, Dinshaw Vachha Road, Churchgate, Mumbai-400 020‘ Tel. : +91-ZZ-6623 0600 Fax : +91-ZZ-2261 5814

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CNK and Associates LLp Kocim thwan, Ground floor, No 57,(om No.62/l) MCNiclIolsRoml,

CharteredAccountanls Clictpct, Chcmmi - 600031 Pli : 044 — 4384 9895

Independent Auditor’s Review Report on Consolidated Quarterly Financial results and Year to Date

results of the Company Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure

Requirements) Regulations, 2015

To the Board of Directors of 5&5 Power Switchgear Limited

1 We have reviewed the accompanying statement of unaudited consolidated financial results

l'Statement’) of 5&5 Power Switchgear Limited ('the Company’) and its subsidiaries (the Companyand its subsidiaries together referred to as 'the Group’),lReier Annexure 1 for the list of subsidiaries

included in the Statement) for the quarter ended 30‘h September, 2018 and the consolidated year to

date results for the period :l5| April, 2018 to 30‘” September, 2018, being submitted by the com pany

pursuant to the requirements of Regulation 33 of the SEBi (Listing Obligations and Disclosure

Requirements) Regulations, 2015.

2. This Statement which is the responsibility of the Company‘s Management and has been approved bythe Board of Directors, has been prepared in accordance with the recognltion and measurement

principles laid down in the lndian 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 in accordance with the Standard on Review Engagement (SREJ 2410, Revuew

of Interim Financial information Performed by the Independent 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 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 provides less assurance than an audit. We have not performed an audit and

accordingly, we do not express an audit opinion.

Emphasis of Matter

4. Attention is invited to the remark of the Auditors of Overseas subsidiaries where they have

mentioned that the pension deficit figure as at 30‘h September, 2018 and 30‘” September, 2017 is the

figures as at 31" March, 2018 and 315‘ March, 2017 respectively.

Our review report is not modified in respect to these matters.

(39

Nuajn Chambers, 5th Floor, M.GrRoad Vile Par]: (E), Mumbai-400 057. Tel. : +51~ZZ-6457 7600 Fax 2 +91»22-26Z8 6747

Mistry Bhavnn, 3rd floor, Dinshaw Vachha Road, Churchgatc, Mumbai-400 020. Tel. : +31-ZZ-6623 0600 Fax : +91-ZZrZZGI 5314

. We did not review the interim financial results of 2 subsidiaries, included in the Statement whose

interim financial results reflect total revenues of Rs. 1,477 Lakhs and Rs. 2,847 Lakhs for the quarter

and period ended 30‘" September 2018 respectively, net loss of Rs. 65 Lakhs and Rs. 118 Lakhs for the

quarter and period ended 30‘“ September 2018 respectively, total assets of Rs. 5,422 Lakhs and net

assets of Rs. 1,593 Lakhs as at quarter ended 30‘" September 2018. These interim financial results

have been reviewed by other auditors whose review report has been furnished to us by the

management and our report in respect thereof is based solely on the review report of such other

auditors,

Our review report is not modified in respect to these matters.

Based on our review conducted as above, nothing has come to our attention that causes us to believe

that the accompanying Statement prepared in accordance with applicable lndian Accounting

Standards specified under Section 133 of the Companies Act, 2013 and SEBI Circulars

ClR/CFD/CMD/lS/ZOlS dated 30 November 2015 and CIR/CFD/FAC/62/2016 dated July 2016, and

other recognized accounting practices and policies has not disclosed the information required to be

disclosed in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and

Disclosure Requirements) Regulations, 2015, including the manner in which It is to be disclosed, or

that it contains any material misstatement,

For C N K & Associates LLP

Chartered Accountants

Firm Registration Not 101961W/We100036

Vijay Mehta‘_Partner »

Membership No.

Place: Mumbai

Datezlt‘lm November, 2018

Annexure 1 to Review Report

1. Subsidiaries held directly)

Acrastyle Power (India) Limited

Acrastyle EPS Technologies Limited

5 & 5 Power Switchgear Equipment Limited

2. Subsidiaries held indirectly)

Acrastyle Switchgear Limited (United Kingdom]

Acrastyle Limited (United Kingdom)