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November 8, 20 —

Scrip Code- 534597 RTNINFRA

BSE Limited National Stock Exchange of India Limited


Phiroze Jeejeebhoy Towers, Excharige Plaza, Bandra Kurla Complex
Dalal Street, ndra (East),
MUMBAI - 400 001 MUMBAI-400 051
Sub: Submission of un-audited Standalone and Consolidated
financial results of
RattanIndia Infrastructure Limited for the quarter and half
year ended September 30,
2019 and Limited Review Report thereon.

Dear Sir,

Pursuant to Regulation 33 read with Schedule III to the SEBI


(Listing Obligations and
Disclo sure Requirements) Regulations, 2015, we enclose hereto, for your information
and record,

(i) the un-audited standalone and consolidated financial results


of RattanIndia
Infrastructure Limited (“the Company”) for the quarter
and half year ended
September 30, 2019, duly approved by the Board of Directo
rs of the Company at
its meeting held today, ic. on November 8, 2019 (which
commenced at 07:30
P.M. and concluded at 08:10 P.M.).

(ii) Limited Review Report thereon dated November 8, 2019


issued by Statutory
Auditors of the Company, on the aforesaid financial results of
the Company.
Thanking you,

Yours faithfully,
For RattanIndia Infrast icture Limited

R.K. Agarwal |e \
Ci ompany Secret
Secre ary,
aK M
sy

Encl : as above

RattanIndia Infrastructure Limited


Registered Office: H.No. 9, First Floor, Vill. Hauz Khas, New Delhi-110016
Tel.: +91 [1 46611666 Fax: +91 11 46611777
Website: www.rattanindia.com/ril 7
CIN: L40101DL2010PLC210263 5 1
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~ CHARTERED ACCOUNTANTS

lndependent Auditor's Review Report on the Quarterly and Year to Date Unaudited
Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI
(Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

Review Report to
The Board of Dircetors
RattanIndia Infrastructure Limited

I. We have reviewed the accompanying statement of unaudited standalone financial results


of Rattanindia Infrastructure Limited (the "Company"). for the quarter ended September
30, 2019 and year to date from April OL. 2019 lo September 30. 2019 (the “Statement")
attached herewith, being submitted by the Company pursuant to the requirements of
Regulation 33. of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015, as amended (the "Listing Regulations"), Attention is drawn to the
fact that the figures for net cash inflows 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.

This Statement. which is the responsibility of the Company's Management and approved
to

by the Company's Board of Directors. has been prepared in accordance with the
recognition and measurement principles laid down in Indian Accounting Standard 34.
(ind AS 34) “Interim Financial Reporting" prescribed under Section 133 of the
Companies Act. 2013 as amended. read with relevant rules issued thereunder and other
accounting principles generally accepted in India, Our responsibility is to express a
conclusion on the Statement based on our review.

We conducted our review of the Statement in accordance with the Standard on Review
fad

Engagements (SRIZ) 2410, “Review 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 of
interim financial information consists of making inquiries, primarily of persons
responsible for financial and accounting matters, and applying analytical and other
review procedures. A review is substantially less in scope than an audit conducted in
accordance with Standards on Auditing and consequently does not enable us to obtain
assurance that we would become aware ofall significant matters that might be identified
in an audit. Accordingly, we do not express an audil opinion.

MOBILE : +91-9811078008 Sars Anmenononaln


A 47 LOWER GROUND FLOOR. FIRM REGISTRATION NO. 900643N/NS00012
HAUZ KHAS, NEW DELHI ‘M0016. raat
ARMAGO
~ CHARTERED ACCOUNTANT

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 the
recognition and measurement principles laid down in the aforesaid Indian Accounting
Standards (‘Ind AS') specified under Section 133 of the Companies Act. 2013 as
amended, read with relevant rules issued thereunder and other accounting principles
generally accepted in India. has not disclosed the information required to be disclosed in
terms of the Listing Regulations. including the manner in which it is to be disclosed, or
that it contains any material misstatement.

For Sharma Goel & Co, LLP


Chartered Accountants
IC

Partner
Membership No: 017755
Place: New Delhi
Date: November 8. 2019
UDIN: 190 1775SAAAAPO1532

MOBILE : +91-9811078005, E-mail : amar.mittal@sharmagoel.in es


FIRM REGISTRATION NO. 000643N/N500012
C-43, SECTOR
DA
SHARMA GOEL & CO. LLP
CHARTERED ACCOUNTANTS

Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Consolidated
Financial Results of the Company Pursuant to the Regulation 33 of the SEBE (Listing Ohligatians
and Disclosure Requirements) Regulations, 2015, as amended

Review Report to
The Board of Directors
Rattanindia Infrastructure Limited

1, We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of


Rattantndia Infrastructure Limited (the "Parent"). and its Associate (the Parent and its Associate
logether referred as “the Group”) for the quarter ended September 30. 2019 and year to date
from April 01, 2019 ta September 30. 2019 (the Statement”) attached herew ith. being subniitted
by the Parent pursuant fo the requirements of Regulation 33 of the SEBL (I isting Obligations
and Disclosure Requirements) Regulations, 2015. as amended (the "Listing Regulations").
Attention is drawn to the fact that the consolidated figures for net cash inflows tor the
corresponding period trom April OF, 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 heen subjected to review.

Phis Statement, which is the responsibility of the Parent's Management and approved by the
tw

Parent’s Board of Directors, has been prepared in accordance with the recognition and
measurement principles laid down in Indian Accounting Standard 34. (Ind AS 34) “Interim
Financial Reporting" prescribed under Section 133 of the Companies Act. 2013 as amended.
read wilh relevant rules issued thereunder and other accounting principles generally accepted in
India, Our responsibility is (0 express a conclusion on the Statement based en our review,

3, We conducted our review of the Statement in accordance with the Standard on Review
Engagements (SRE) 2410. "Review of Interim Financial Information Pertarmed 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 teview of intcrim financial
information consists of making inquiries, primarily of persons responsible for financial and
accounting matters. and applying analstical and other review procedures, A review fs
substantially fess in scope than ay audit conducted in accordance with Standards an Auditing
and consequently does not enable us to obtain assurance that we would become aware of all
_ significant matters that might be identified in an audit. Accordingly. we do not express an audi
opinion.

We also performed procedures in accordance with Circular No. CIRCED/CMDE 44-2019 dated
Mareh 29, 2019 issued by the Securities and Exchange Board of Tndia ander Regulation 3318) of
the Listing Regulations, to the eatent applicable.

‘Mel

MOBILE : -91-9011078005 ee” amar mate sharmagoal i


PANE? ACG

A-47, LOWER GROUND FLOOR


FIRM REGISTRATION NO, OOU643N/NSOO012 0.43 SECTORS
HAUZ KHAS, NEW DELHI-110046 NOIDA-201301
TEL. : +91-11-41655400 TEL. : #91-0120-4049100
SHARMA GOEL & CO. LLP
CHARTERED ACCOUNTANTS

1. The Statement includes the result af the follow nig entity.

Associates.
Rattanindia Power | imited

We did not review the interim financial results and other financial infarmation in respect off
‘Ai

associate. Whose interim financial results/information reflect total assets of Rs. 19.748. 01 crore
as at September 30. 2039, total income of Rs. 607.39 crore and Rs. 1,221.24 crore. total net Loss
OF Rs 492.83 crore and net loss Rs, 980.89 crore, total comprehensive lass of Rs. 501,26 cron
and Rs. 987.06 crore. lor the quarter ended September 30. 2019 and for the period trom Apel
OL, 2019 to September 30, 2019. respectively. and nef cash inflows of Rs. 8.20 crore for the
period from April 01, 2019 to September 30, 2019. These interim financial results and other
financial information have been reviewed by other auditor, whose reports have been furnished to
us by the Management.

Our conclusion, in so far as it relates to the affairs of associate is based solely on the report of
the other auditor. Our conclusion is not modified in respect of this matter.

0, Based on our review conducted and procedures performed as stated in paragraph 3 above and
based on the consideration of the review report of other auditor referred to in paragraph 5 above.
nothing has come to our attention that causes us to believe that the accompany ing Statement.
prepared in accordance with the recognition and measurement principles laid down in the
Wforesaid Indian Accounting Standards (Ind AS’) specified under Section 133 of the Companies
Act. 2013. as amended, read with relevant rules issued thereunder and other accounting
principles generally accepted in India. has not disclosed the information required to be disclosed
an terms of the Listing Regulations. including the manner in which it is to be disclosed, or that it
contains any material misstatement,

For Sharma Goel & Ca, LLP


Chartered Accountants
ICAE Firm Reg, numberQ00643N/N 5000 [2

Amar Mittal
Partner
Membership No. Q17755 ~
Place: New Delhi
Date: November &. 2019
UDIN: L89QL77ASSAAAAPPOIT

MOBILE : +91-9811078005, E-mail : amar.mittal@sharmagoel


in
FIRM REGISTRATION NO, 000643N/N500012 C-43, SECTORS
A-47, LOWER GROUND FLOOR
HAUZ KHAS, NEW DELHI-110016 NOIDA-201301
TEL. : +91-11-41655400 TEL. : +91-0120-4049100

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