qf

S. Prakash

Aggarwal & Co.

Chartered Accountants

4-A-6, Jawahar Nagar

Srigangdnagar (Raj.)

To

The Board of Directors

VIKAS GRANARIES LTD

Report on Review of fnterim Financial Information

We have reviewed the- accompanying statement of 'un-audited financial results' (,The
Statement') of Vikas Granaries Limiied ('The Company') for the quarter ended'3i'l
December 2014 except for the disclosures regaroirig 'Public Shareholding, and
'Promoter and Promoter Group Shaieholding' whic[ havibeen traced
from disclosures
made by the management and have not been reviewed by us. The management
of the
Company is responsible for the preparation and fair presentation of this-accompanied
statement & has been approved by the Board of Direciors. our responsibility
is to issue
a report on these financial statements based on our review.

We conducted our review in accordance with Standard on Review Engagements (SRE)

2410, "Review of lnterim Financial tnformation Performed by the lnOep-enteni nuOitor
ot
the Entity"' issued by the lnstitute of Chartered Accountants of lndia. 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
of
this
statement consists primarily of applying analytical procedures for financiaf -Oata anJ
enquiring the persons responsible for financial and accounting matters. lt is substantially
less in scope than an audit conducted in accordance with gLnerally accepted
auditing
standards, the objective of which is the expression of an opi-nion regarding'the
financial
statements taken as a whole. We have not performed an audit and accortingly,
we do
not express an audit opinioh.
Based on our review conducted as above, nothing has come to our attention that
causes
us to believe that the accompanying statement oi unaudited financial results
frepareO in
?999rq?!ce with applicable accounting standards, notified under the Comfanies Act,
1956 (Which are deemed to be applicable in respect of Section 133 of the'Companies
Act, 2013, read with Rule 7 of the Companies (Accounts) Rules, 2014) and other
recognised accounting practices and policies, and has not disclosed the information
required to be disclosed in terms of Clause 41 of the listing agreement, including
the
manner in which it is to be disclosed, or that it contains any material misstatement.
Prakash Agganrval & Co.
Accountants

S.P.

Membership No. 74813

Date

:1410212015

Place :Sriganganagar

:mlH4F

F\

(a)

8,r18.96

Nst sale8/ inome tom opsraltions

6,498.57

4,732.24

22,129.35

(Net of excise duty)

(b)

104.33

Oth6roporatingin@me

(a)

Cost ol materials @nsumed

(b) Purcfiases of siock-in-trade

(c) Change in invsntories df fnishsd

(f)

8,782.4',1

14,039.60

7,6s6.8{

6,027.82

3,403.83

20,965.96

6,795.49

11,5/O.10

16.83

32.02

801.59

640.82

698.76

12.82

20.48

36.{4

54.89

60.s1

338.20

338.20

338.10

1,014.60

1,014.31

{,.00.97

69.21

77.51

94.40

232.63

281.54

353.91

8,091.22

6,488.37

4,658.40

22,261,03

8,787.45

14,064.U

27.74

10.20

73.84

68.32

0.91

0.36

186.65

197.73

t73.09

in@mo

from ordinary actlvfties b.forc finance costs (3 + 4)

from ordlnary actlvltlos b.foE tax (5 ' 6)

squity share capital (faco veluo

'

'

' 8l

27.74

10.20

74.75

68.68

181.61

0.34

2.06

2.82

7.8

64.97

90.80

27.4

8.14

71.93

15.89

fi.51

1,811-75

Rs.10)

11.70

10.17

trom opsr.tlorc befoE other lncome, flnance costs (l -2)

(7

04.36

22,329.35

Othor oQenseg

Preft from ordlnary actlvltles altet tar

't

4,732.24

Employ6e benelits exPnse

expenso (including deisned tax)

3,935.24

6,498.57

g@ds, rcrk'irpfogBss and stock-in-

Depreciatlon and amorlization oxpnses

't

8,118.96

iEds

(d)
(e)

8,678.08

10.70

1,81115

6t.20

116.64

82.29

45.98

28.87

103.49

17.88

25.95

32.33

13.15

64.41

1,81'1.75

t,8t{J5

1,8',1115

t,8tr.75
7,7U.72

pr shar (beforc and after exttaordlnary ltems)

(a) Bssicoaming PersharE (Rs.)

(b) Diluted eaming PershaE(Rs.)

Numb6r of sharss

0.06

0.06

0.14

0.r8

0.07

0.36

0.06

0.06

0.14

0.18

0.07

0.36

17,047,500

17,047,500

17,047,500

17.047,500

17,047,500

17,M7,500

Percentage of shaEholding

a) PledgedrEncumbered

990,000

990,000

- Number of shaEs
- PerGntage of shares (as a % of the total sharoholding of
promoters and Prcmoter grouP)
- P@ntgs o, share3 (as % of thE iot l shsre pital of the @mpnay)
b) Non-encumbered

1,070,000

- Number of shares
- Porcontage of sharos (as a % of ihe total shaEholding

of

prcmotsrs and Promoter grcup)

sharcs (ag a

dtrt fre

total sham

epiial

of the

1,070,000

1,070,000

I
of investors complaint as undeF
As per clause 41 of Listing Aglement the company informs stiatus
- Complaint at the beginning of the
2
- Received new

quarter
'
complaints
- Dispoced Off During the Quarter
- Lying unrcsolved at the end of the quarter

2
o

of Directors of the company

audit committee and subsequently approved by the Board
The above f_1o01 F_nanciar ,esurts have been revieured by the
aoove resulB pursuant to clause 41 of the
oiitrd
nevpw
Limited
out
canteo
nave
Audliors
The
statutory
at ib meeting herd on 14th February 2o,tt
r
Listing

Agreement.

reportable
guar gum and its derivatives which the management consideB to be the only
The company is engaged in the business of manufac{uring of
Reporting"'
17
on
"segment
Stiandad
orJ.*t'."Oi.i"t a-s ier Accounting
wherever ne@ssary'
Previous period/year figures have been regrouped/reanafiged'

For and on behalf of Board of Directors

Place: Sriganganagar

Date:t4lO2l2OL5

\e\

'z'r"J,L Se\\'
':4
':f:
f.)

Bimla Devi Jindal

Dlrectol

li