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K Vijoyoroghovon &
Chortered Accountonts

Associqtes

LIMITED REVIEW REPORT

Review Report to
The Board of Directors
Photon Capitat Advisors Limited
Ptot no: 90-A, Road no: 9,
Jubitee Hitls,
Hyderabad - 500033
Dear Sirs,

1.

We have reviewed the accompanying statement of standatone unaudited financial results of


Photon Capitat Advisors Limited for the quarter ended June 30, 201 5 except for the disctosures
regarding 'Public Sharehotding' and 'Promoter and Promoter Group Sharehotding' which
have been traced from disctosures made by the management and have ndt been audited by
us. This statement is the responsibitity of the Company's Management and has been approved
by the Board of Directors. Our responsibitity is to issue a report on these financial statements
based on our review.

2.

We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410,
"Review of lnterim Finoncial lnformation Performed by the lndependent Auditor of the Entity"
issued by the lnstitute of Chartered Accountants of lndia. This standard requires that we ptan
and perform the review to obtain moderate assurance as to whether the financial statements

are free of material misstatement. A review is [imited primarity to inquiries of company


personnel and anatytical procedures apptied to financial data and thus provide [ess assurance
than an audit. We have not performed an audit and accordingty, we do not express an audit

opinion.

3.

Based on our review conducted as above, nothing has come to our attention that causes us to
betieve that the accompanying statement of unaudited financial resutts prepared in accordance

with appticabte accounting standards issued under Companies (Accounting Standard) Rutes,
2006 which continue to appty as per section 133 of the Companies Act, 2013, read with Rule-7
of Companies (Accounts) Rutes, 2014 and other recognized accounting practices and poticies
has not disctosed the information required to be disclosed in terms of Ctause 41 of the Listing
Agreement lnctuding the manner in which it is to be disctosed, or that it contains any material
misstatement.

For K.Vijayaraghavan & Associates


Chartered Accountants

e*T
S/
;\

ctrartered

Accountants

\!
i:

v\-_1"9 .Ragunathan
Partner
Place: Hyderabad
Date: Juty 29,2015

Membership No.213723
Firm Registration No. 0047185

Plot 54, Sagar Society, Road No. Z,Bar:.rjara Hills, Hyderabad


TeL +91 40 3016 0333; Fax +91.40 4004 0554

Email: audit@sathguru. com

500 034,

India

K Vijoyoroghovon &
Chortered Accountonts

Associqtes

LIMITED REVIEW REPORT

Review Report to
The Board of Directors
Photon Capital Advisors Limited
Ptot no: 90-A, Road no: 9,

Jubilee Hitls,
Hyderabad - 500033
Dear Sirs,

1.

We have reviewed the accompanying statement of consolidated unaudited financial resutts of


Photon Capital Advisors Limited ("Photon" or "the company") and its subsidiary (cottectivety
catled 'the group') for the quarter ended June 30, 2015, attached herewith, being submitted
by the company pursuant to the requirements of ctause 41 of the Listing Agreements, except
for the disclosures regarding 'Public Sharehotding' and 'Promoter and Promoter Group
Sharehotding' which have been traced from disclosures made by the management and

have not been audited by us. This statement is the responsibitity of the Company's
management and has been approved by the Board of Directors. Our responsibitity is to issue a
report on these financiaI statements based on our review.

2.

We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410,
"Review of lnterim Finoncial lnformation Performed by the lndependent Auditor of the Entity"
issued by the Institute of Chartered Accountants of lndia. This standard requires that we ptan
and perform the review to obtain moderate assurance as to whether the fjnancial statements

are free of material misstatement. A review is timited primarity to inquiries of company


personneI and anatyticaI procedures apptied to financia[ data and thus provide less assurance
than an audit. We have not performed an audit and accordingty, we do not express an audit
opinion.
3.

The Statement includes the consotidated resutts of its subsidiary: Soven Management Associates
Private Limited.

4.

The consolidated financiaI resutts inctude the Group's share of profit after tax of Rs. Nit Lakhs
for the quarter ended June 30, 2015, as considered in the consotidated financial resutt, in
respect of one subsidiary based on their interim consotidated financiaI resutts which have not
been reviewed by their auditor.

Plot 54, Sagar Society, Road No. Z,Ba$ara Hills, Hyderabad


Tel: *91 40 3016 0333; Fax: +97 40 40040554

Email: audit@sathguru.com

500 034, India

5.

Based on our review conducted as above, nothing has come to our attention that causes us to
betieve that the accompanying statement of unaudited financial results prepared in accordance
with appticabte accounting standards issued under Companies (Accounting Standard) Rutes,
2006 which continue to appty as per section 133 of the companies act, 2013, read with Rute'7
of Companies (Accounts) Rutes, 2014 and other recognized accounting practices and poticies
has not disctosed the information required to be disclosed in terms of Ctause 41 of the Listing
Agreement inctuding the manner in which it is to be disctosed, or that it contains any material
misstatement.

For K.Vijayaraghavan & Associates


Chartered Accountants
Firm Registration No. 0047185

I";r*-ery"
K.Ragunathan

Partner
Ptace: Hyderabad

Date: Juty 29,2015

Membership No.213723
Firm Registration No. 00471 85