-

SPECTRT]M FOODS LIMITET)

L-5, B-il, KRTSHNA MARG, C-SCHEME, JA|PUR, RAJASTHAN (lNDtA)
PHONE : 91-141-5191000, 2379483,2372946 FAX : 91-141-2365888, E-mail : salt@suryasalt.com
CIN No : L15499RJ1994PLCOO8O16

: 115499RJ 1994P1C008016
Ref: SFL/tPRl2oLGl36

Cl N

Date: LZ.LL.2OLG

To,

The Manager,
Department of corporate services
Bombay Stock Exchange
25th Floor, Phiroze Jeejeebhoy Towers,
Dalal Street, Kala Ghoda, Fort,
M u mba i, M a ha rashtra-400001
Reg.: Outcome of Board Meeting
Ref: Scrip code 531982

With reference to above, we hereby intimate you regarding the Board Meeting of Spectrum
Foods Limited held on 12th November,2OL6 at01:00 p.m. at its registered officetotransactthe
fo! lowi ng businesses:-

L.

Approval of Un-audited Half yearly financia! results of the company for the half year
ended 30.09.2016.

2.

Consider and take on record the Limited Review Report given by the Statutory Auditors
the company for the half year ended 30.09.2016 .

Kindly take the same on record.

Thanking You
Yours Faithfully
For Spe'ctrym Foods Limited.

V.P. Gaeffini

(Compliance Offi
Encl: As above

f-- r,*;-_l f-"dd;--l

Quarterly & Half Yearly Financial Result by Companies Other than Banks
3 months

Particulars
A

Corresponding 3 montht
ended in the previous
year
(ddYvvY)

(dd

Year to date

figwes for

Year to date fi8ures

for

Previou5 actounting year

cnded.

urrent period ended

previous period ended

{d4mm-yyw}

[dd-nm-yyyy]

rwv)

{dd-mm-

1 07-2016

01-04-2016

01-07-2015

1-04-2016

01 04-2015

01-04-2015

30 09,2016

30 05 2016

10,09-2015

30-09,2016

30-09-2015

31-03-2016'

Unaudited

Unaudited

Unaudited

Unaudited

LJneudited

Audited

Standalone

Standalone

Standaione

Standalone

Standalone

Standalone

Nature of report standalone or consolidated

?id

mm-yyyv)

nded

of end of reporting per

Whether results are audited or

Date of 5tart of reporting pe.

Date

Previous 3 months

(dd-

ended

mm-vvvY)

I.ii i
!:it:i :,ajit!- 11 t.l.,ir,il.:_
Q1.l!:1 q1!l!.r!t rr:

r,

i.rt Oirtr-e:iof,

i,rll:r!l!i:

i_.il

149.580

121.10(

42.7@

43.31(

60.800

111.1

355 .58C

356.3

235.00(

526.02C

112.69C

164.4

191.840

270.680

125,370

2
(a)

Cost of materjals consumed

{b)

Purchases

(c)

!ir.i-l$+ !f t1!!!r.'..qrli!,!,'i,i-t!'$lt:jl:tagdr, 4.iik tit:!rizlii!!_j.ild

(d)
(e)

(fl

70.070

56.67(

15.920

126.740

81_82(

0.000

0.00(

0.000

0.000

0.00(

0.00c

,4.591

11.15(

15.100

15.741

11.05(

58.10C

of stock-in trade

-ii.i 9!il}-(:r:-!:tililr!-riIp-!'
ili.rDr cciatior) nri, i

j:,-..i :it:l.1J.:

i :ri

i(roi tii.ri

i;, i

!ri[r,i,]

14.710

8.46(

4.750

2t.230

6.96C

39.24C

0.15)

43.50(

38.300

85.552

63.70(

207.03C

14.540

14.41t

8.650

28.950

16.58(

21.050

8.130

10.66t

5.486

18.790

6.98(

44.910

27.500

18.32t

7.810

45.820

0.000

2.29(

0.834

2.290

1.87C

0.000

0.000

0.00(

0.000

0.000

0.00(

0.000

45.68{

72.74t

Expe66

Other

Manuf acturing Expenses

Administrative Expenses

Selling and Distribution expenses

subscription fees

Other Expenses

18.250

6
7
8
9
10

oihFr r

t7r

172.S7
3

Profit (loss) rrom oprations befqe other ircom, finan.e costs and exceptional
items

4
5

ali',r:

n qq(

Proftt llossj from ordinarv

6
7

21

19.269

r..Lom

Profit (loss) from ordinary activities after finance costs but before exceptional items

95

143.

0.580

42.261

67.211
R4 51r

1SB

-21.771

-29 ast

-56.96i

-17 ail

-11a

c.oo(

o.ooc

0.000

o oo(

o.00c

0.000

-6.10C

-56.961

t7.2A4.

o oo(

ootr

6.10C

-56.96:

17.28(

c.0c(

o.oo(
-?q Rq

-)7.71
0.000

l5

Loca

for the p.riod trom continuihi

-27.7

Profrt (loss) from discontahuing operations before tax

Tax erpense of discontinUing operations

t1

Net orofit (loss) from

Profit (loss) for period befc.e minoriw interest

rnr

c.coo

-77 77
0.oco

N.t Profit

151

qq ?1(

o.ooo

14

2t

14.680

lq

c.oo(

Net orofit {loss) from o

0.65C

29.1fi

o.0o0

ss&
1.69(

84.21C
501

s1 g5(

qriirllrrai rieh),
{loss) from

26.99(
164.4

22.01(

Prior period items before tax

Proit

73:

'7.370

11

95.850

tls

?g s2l

311

0.70c

10

ASi

39.430

0f(

0.00{
-11t-50(

o oo(

o oo(

o.oc(

-6.10r

-56.96

-77.2A

0.000

0.@(

0.0o(

0.00c

o oo(

o oo(

c.

0,oo

o.0(x

q6',

-a7 1il

-114-6(}(

-17 )fl

-11A.m(

0.000

o.00(

0.000

o.

0.(x)0

o.o0(

-27.171

-29.A5/

-27.111

-x a9

-6.10(

-55.95

484.840

484.a4(

4A4.UO

484.84(

10.000

10ffi

o.00r

-*

0.00(

o.(xx

Share of profit (loss) of associates

20

Profit (loss) of mihority interest

Nrt P.ofit (lo$l aft.rtax6

27

ot .quitv sharc

himrity

intdBt.hd

rharc of p.ofit {lo.!} of

esocirta

Paid-up equity share capita

Face value of equity share capita

23

444.84C

10.00c

10

37.

71

of d!!i
Paid-up debt capita
Face value

ofdebt securitiel

24

Reserves excludrng revaluation reseru,

25

Debenture redemption reserve

76

37.aOO

0.000

0.000

-144.24

thar.

:ahhES

sharc before extraordihary

Basic earnihgs per share before

items

ertraordihary items

0.coo

Diluted earnings per share before extraordinary ltems

ii

o.o00

0.000

0.0cc

o.oo0

o.ooc

-2

thara efi.r
Basic earnings per share after extraordinary

items

Diluted earhings per share after extraordinary items

,7

Debt equity ratio

2a

Debt service coverage ratro

29

lhterest service coveraAe ratio

30

-772.7 0(

of hotrs on fihancial resuhs

0.000

0.oo0

o.000

o.00(

0.coc

0.@0

0.ooo

o.000

o.00(

o_00c

,ffi
\,-,, ,For SPest:'unt r

'

Rffi*+1;i;,;,'.*','

'

&/2o(r-^,-.,
Mg

\-_

"

-2

00t

t rro'*--l f

\,,rd,t"--l
Statement of Asset and Liabilities
Half year

Previous year ended

(dd-mm-yyyy)

Date of start of reporting period

oL-o4-2076

01-04-2015

Date of end of reportine oeriod

30-09-2016

31-03-2016

Whether results are audited or unaudited

Nature of report standalone or consolidated

Una ud ited

Audited

Standalone

Sta nda lon e

r:a1:ritei

:* r'vr:s

Flqt

a i;

536.920
-744.243

tI su 11:ir.ts

Money received against share warrants

Total shareholders'
5 h.rl re ;,i gr 1: ic,: ti * n *r * l'i it y i)fi n d n 1'i a oinl i: i-l t

Deferred govern ment grants

Minority interest
Non-current I iabilities
r-:tr g ir.: i"rl biri'r<)v,,infi I
Deferred tax liabilities (net)
Foreign currency monetary item translation difference
liability account
Other long-term liabilities

unds

Li.tn 1i- t

rlrm

pr*r,'ir-ii

0.000

0.000
573.890

0.000

0.000

0.000

0.000

7779.920

1858.960

0.000

0.000

*iis
Total non-current liabilities

636.920
-63.030

492.677

i I

i..

(dd-

Equity and liabilities

Shareholders' funds
5h;:ro

ended

mm-yyvy)

Particulars

0.000

0.000

0.000

0.000

0.000

0.000
1858.960

1779.920

Current liabilities
5hi:rl- i:Errnr hrlrrorui iigs
I ri:i rJ rl Ir.rVa i"' i: s
I

Other current liabilities

i:r{-tr: r'm ;: rsv! Si t n S

Sii

Total current liabilities

Total equity and liabilities

193.490

187.580

671.860

393.560

30.030

95.700

0.000
895.380

2.780
680.620

?167.977

3113.470

1695.530

1815.000

186.840

144.500

0.000

0.000

0.000

0.000
0.000

Assets
1

(i)

Non-current assets
Fixed assets

l"anilihie;tsseis
Producing properties
i

rit'a

t gihl e e.rsr.:ti;

Preproducing properties
Tangible assets capital work-in-progress

0.000

lntangible assets under development or work-inprogress

0.000

Total fixed assets

rit nvrlstn'ien

ll

(ii)

f''ir:n- r- u rr*

(iii)

Goodwill on consolidation
Deferred tax assets (net)
Foreign currency monetary item translation difference
asset account

(v)
(vi)

(vii)
(viii)

1959.500

9432A

94 .320

0.000

0. 000

0.000
0.000

0.000
4.800

1976.690

2174.470

280.600

280.600

Li:iig-terrn in*ns lnd ;lcivairre:Other non-current assets

55.790
Total non-current assets

Current assets
CL, rwfi t i r!vii-ttlne

fi

tI

ini,,eriii:ri*S
"I

0.000

1882.370

r* ri*: r*r.*iv;l h I *:;

Cash anri hilnk hal;rrr,;e ri

5hnrl.-t*rrn iila rrs and aiirirl ri.es
Other current assets

Total current assets

Total assets
Disclosure of notes on assets and liabilities

ffi

447.657

425.970

187.350

707.620

4.400

10.090

277.286

774.840
0.000

7791.287

999.060

3757.977

3713.470

For Si:,:

:*ds Ltd.

Wrd'^'-^/
t..,

[--H*-___ll-=rid;--l
Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

3 months ended

Particulars.

(dd-mm-ywyl

Date of start of reporting perioc

Date of end of
Whether accounts are audited or
of reoort

01-07-2016
30 09-2016
U

nau dited

Standalone

Previous 3
months ended

(dd-mm-yyyy)
01-04-2016
30-06-2016

Year to date
Year to date figures
Corresponding 3
months ended in th figures for current for previous period
period ended
previous year (dd{dd
(dd-mm-ywyl
mm-wYvl
mm-yYyY)

ended

07-07-2015
30-09-2015

01-04-2016
30-09-2015

Previous
accounting year
(dd
ended

mm-yvvYl

01-04-2015

01-04-2015

30 09 2015

1-03,2016

naud ited

Unaud ited

Unaudited

Unaudited

Audited

Standalone

Standalone

Standalone

Standa lone

Standa lone

Segment Revenue (lncome)

(net sale/income from each segment should be disclosedl

Salt Trading

Power Generation

149.58C
42.26C

1.100

60.800

270.684

60.80(

43.370

&.57A

85.630

64.57C

25.320

198.490

12

L73.L7A

4
5
6
7
9
10
11
72
13
74

15
Total Segment Revenue
LesS:

lnter

Revenue from

Segment Result
Profit (+l / toss G) before tax and interest from

Salt Trading

Power Generation

191.840

125.370

356.310

725.37C

0.000

0.000

0.000

0.000

0.00c

0.000

191.840

164.470

L64.470

125.370

356.3 10

125.37C

198.490

2.901

1.36C

-10.700

-4.267

-10.700

-69.240

23.1,60

23.37C

39.170

46.530

39.170

r.9.010

-50.230

each

4
5

6
7
8
9
10
11
T2
13

74
15

Total Profii before

tar

i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income

Profit before tax

20.25S

22.0to

24.470

42.269

2A.47C

47.37C
n oof

51.860

35.200

99.230

35.20C

-2S.85t

0.000
-56.961

0.00t

-27.777

0.000
-6.730

Disclosure of notes on segments

Ft:cds !-td.
l*'l; Dilreetor

-6.73C

77.870
0.000
-128.100

It KATi.RIA (t ASSOCIITES
CHARTERED ACCOUNTANTS

710, Paris Point,

Collectorate Circle
Banipark, Jaipur(Raj.)
Ph : 2207 oA2, 9a2ao37 060
Erhail id: clientnka@vahoo.in

Limited Review Report on Halt yearly lJnaudited Financial Results pursuantto Retulation 33
of the SEBI (ListinS Obligatlons and Disclosure Requirements) Retulations, 2OtS
Review ReDort to,

The Board of Directors of M/s Spectrum Foods Limited,

We have reviewed the accompanying statement of unaudited financial results of M/s

Spectrum Foods Limited for the quarter and half year ended 30th September, 2016. This
statement is the responsibility of the Company,s Manatement and has been approved by the
Board of Directors. Our responsibility is to issue a report on these financial statements based

We conducted our review in accordance with the Standard on Review Engagement (SRE) 2400,
Engagements to Review Financial Statements 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 financial statements are fre 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 opinlon.
Based on our review conducted as above, nothing has come

to our attention that causes us to

believe that the accompanying statement ot unaudited financial results prepared in
accordance with applicable accounting standards and other aecognized accounting practices
and policies has not disclosed the information required to be disclosed in terms of Regulation
33 of the SEEl (Listing Obligations and Disclosure Requirements) Regulations, 2015 inctuding
the manner in which it is to be disclosed, or that it contains anv material misstatemenr.
Fo, N,K Kataria and Associates

h Kataria

ip No.079048
Place : Jaipul

Date:12,11,2016