Tima Rata Technaogies United PV sent. mtn st ttn st Tt mvegumnansamon aieanannch fessorc nyeSR Barwa eta, LLP 33000 seam Limited Review Report Review Report to “The Board of Directors Lumax Auto Teetsologies Limited LL We have reviewed the accompanying statement of unaudited standalone financial results of Lumax Aura ‘Technologies Limited (the Company") for the quarter enced December 31, 2014 (the Statement"), except for tho disclosures regarding ‘Public Shareholding” and “Promoter and Promorer Group Shareholding” ‘whieh have been traced from disclosures made by the management and have not been teviewed by us. ais Statement is the responsibility of the Company's management and has been approved by the Board of Directors’ committee of Board of Directors. Our responsiblity is to issue a report om the Statement based on 2. We conducted our review in secordance with the Standard on Review Engagements (SRE) 2410, Review of Interies Financiat Information Performed by the Indepeadent Auditor of the Entity issued by the Instiete of Chartered Accountants of ladia, This standard requires that we plan and perform the review to abexin mosietate assurance a3 to whether the Statement is See of material misstatement, A review ig fimied primarily to inquiries of compary pessoasel and analytical procedures applied to financial da and thus provides less assurance than an adit, We have not performed ar audit und accordingly, we do not express fn audit opinion 3. Based on our review conducted as above, nefhing has come to our allentian thal eauses us to believe that the accompanying Statement of unaudited standalone Finsncial results prepared in accordance with recognivon and measurement principles laid down in Accuunting Stundard 25 “Lnerim Financial Reporting”, specified under the Companies Act, 1956 (whieh are deemed to be applicable as per section 133 of the Companies Act, 2013, read with rule 7 of the Companies (Acsouais) Rules, 2044] and other recognised aecouniing practices ind polieies has not disclosed the information reguited to be disclosed in Terms of Clause 4] of the Listing Agreement including the manner in which i is to be disclosed, or that it contains any meterial misstatement Sor SJR, BATLIROE & CO. LLP ACAL Bicm registeation number: 3010035 Chartered Accountants wer 6 Mebra per Partoer Membership No.:94421 Place: Now Delhi ~ Date: January 28, 2015