Khalpana Industries India) Limited ANNUAL AUDITED FINANCIAL RESULTS FOR THE YEAR ENDED MARCH 31ST, 2016 STANDALONE) (Ra Ina, except po ature PART=T Pariculars Guarier | Guariar | ~Guartsr | ear ended] ended | ended | ended | 34.03.2016] 31.03.2015 s19s.2016 | 3422018 | 31.03.2005 Trvcited | Unavated | Aneta | Auated| —avaioa 7 income trom Operation is a) Net Satesnincome fom Operatonstret of exces dy 5102095] 4523435] as016.01] 1657005] 171,300.14 by) Otber Operating income aria] 701.04] 38276] + 995.93 1,607 67] [Total income trom operations net) | 54,702.07] 4,935.30] 4200.77] 1e7.057.86) 172,025.81 2 [expenses = — |p. Corsumpion ofan materais ——— “BneE w| _oaaveT] —sosrerr] TeLAOH| wer, 910.85 Jo: Purchase of stock invade vaded goods 7 : g J increaseisecrease in stock nade and ork progress | tseags] 93003] 940.13] 4,108.39] 4.830.58 4. Employees cost 3.04) 362.85] ‘942 5 2,088.53] e.Depreition 340,72) 340.20) 762.24) 1 408 9 2173.4 [|e oer expense 274 20] 2242 2620.36) 9.161 42] 3.760 85| any tem excoesing 10% of he tll lewpensue to ue shown separately) z 4 [rota Expenses ______ | “aasi036{ as.07s.02) a.722.50) 170,101.50] 166,088.07 3 oro rom Operations before Othar come, | _|rnance costs and Exceptional tems (12) 2zovra|__2a6tar| _sa7eso| 9476.28] __gas7-4) 4 fomer came = 1 , : 5 lessts and exceptonaiens ea) | __279n72]__aaetsr| _sa7ata) 9.76.29 6,857.14 6 rnance Coats 153497] __17047a] 1076.70] 5 108.62] 3.578.) ror tom ortnary aces ater tance 7 [essistutvetore Excestona toms (ss) | ___88.75| __a.tss.so|__aoraa}_4.371.66 3,278.24 8 [escoptonal tem aso} (7750) @ari.e7\) (2,688 58] arsen) Prof) Loss (rom Ordinary Aatvtos 8 footer ae 8) 965.27| _(1520.90)| _(2.070.18)| _ 1,702.63 806.54] 0 fTaxerpenses 342.10 10.18] 563.39 365.29) le ro) Lass () rom Ordinary Actos 11 Jater ae 10) 523.17] (1.403.38)] (1.86003) _ 1,130.3] aad] [Beraecnary Wet (nt eax open Fe 12 i z : 13 Net Proms L955 ( oe paid (11-12) exs.17|__(140530)| (1800.03) 1,139.36 td] Past-upequty share capt (Face Vae of 1a|pe 20000 sere] s6r26] estas] 1 861.45 1.88146) 15 Rasen excudng Revatation Resewee = zazeaoi 21,150.29 [esning Por Share (EPS) (ot Anrunized) | Fi feaming Per share (EPS) (Not Annuaised) etre exvacrainary tems (of R52) Bate Jo Oites ose| 089] oss] 405 3:0} o.s| 082 oss] 405 3:0) Regd, Office : 28, Pretoria Street, Kolkata - 700 071 Tol: *91.33:2282 3744/45/3671/99, Fax : +91-33-2262 3739, Email : kolkota@kkalpano.co.in Mumbai Office - 106, Laxmi Plaza, Laxmi industrial Estate, New Link Road, Andheri (West, Mumbei - 400 0: Tel. #91.2267021470/71/72, Fox : +91-22-6702 1473 Email : mumbai@kkaipana.co.in wow khalpenagroup com CIN. Ligzozwei98sPLcoae431ter exvaorsinarbems (oR J oe, oof cas] aan] 121 ony def aa] ha oe Zoe aes aso ie [Garena] Yor nied] Yer oad ‘soa20%6 | 34422018 | syo320¥8 | 31022018 | 31.03.2016 [PARTICULARS OF SHAREHOLDING be Sharehedng No.of hares = Ze BOA SES] — PED S| — 2 OES] PROS S| BO Peccetago of sharohoting aesru| —assral asm a5.s7 zsarad 2 [ Promotes ona promter group Sharehotin ly Piedges/Eneumbored [ umber of shares a i il ml Ta Percentage of shares (as ofthe ota [snareoaing or promoters and promoter rou nal nal nal na nal erconiage of shares aa 0% ofthe otal [snare capital of the company. al al nal nal al fb Non-encumbered [numberof Shares Tansea7e| __saveaara) —_capsaare| — eaneasra RT| = Percentage of shares (a a oF Ta otal |znarenlaing of promoter and promoter, 004 10 00% too 100% " Pereaninge of shares (as aC of he otal | |enare capita ofthe Company) raesx] 750%] _rasaxl rsa 73634] Panieare T B INVESTOR COMPLAINTS ‘Penting at tho beginning of the Year \ReceWved During tho Year 1 losses during the Year 1 [Remaining unresolved a the end ofthe Year o ‘Statement of Assets & Liabilties as at 31st March (2016 Is Given below (Amount Re: Tn Lacs) PARTICULARS | Ae 93.03.2056 (Audited) Ae at 31,03.2015 (audited ‘8 [EQUITY AND ABLILTIES ‘Sharohoders fund 4 [a Share Captar Tas ag = eas b. Reserves and Surplus Basa 25 ses) Honey ecsved opal shave waa = Sub (lal - sharoholders und zaaa7i Bi0a7 2 | Share application money pending allotment 3 [Minor interest = 4 [Non current Liiios a. Long term borrowings 713195] 1113640, Dafered Tax Labites (na) Bora 1297.12 [ether long erm usta ong im proven ea 3m ub total: Non Carron Tables oer Ts 036.76 Regd. Office : 28, Pretoria Street, Kolkata - 700 071 : Nel +91-39-2282 3744/45/3671/99, Fax : +91-33.2282 3739, Email: kolkatatkkalpana coir Mubor Ofice 106, xm Plaza, Laxmi indstial Eee, New ink Rod, Andheri Wes}, Mumbo 90054, Tel: 9122 070D1470/71/72, Fons 191286702 1473 Emal” menbolstlalpone cole’ Xoo wow kkalpanogroup.com CIN L19202WB1985PLCO39431{NAM 25,268.13 330418 6,052.84 6 Oe cuentas 397835 72576.53 Shor im provisiens Taz 7 (2824 ‘Subtotal Curent Unbitios ‘aro wart 08 TOTAL EQUITY AND LIABILITIES Trae aaa Te be [ASSETS + [ Non Currant Assate a: Food asets DoS EROS Non curent investments Ea 2 Delered Tax Asses (re) : Long Term Loans & advances Taz 76 [COtar nen curent aasets Sub total Noa current aot HST qesrao7 2 (Gumont Asso [a Curent iveatnene : i Inverioes TooOT | Rows i. Trade Recehabes are 7 73.653 65, 1. cash and Cash equvalens 2777 5 3654.39 |e Short tem leans ang investments 3320.07 78,797 23. {ter cvrentassote 34.2) 3208 97 ‘Sub foal curent asso 56,530.58 $2,208.77 “TOTAL -ASSETS| 77,588.55 84,207.78 I Notes 1 The above audited financial results, for the year ended 31st March, 2016 have been reviewed by the ‘audit committee and have also been approved by the Board of Directors at their respective meetings hheld on 30th May, 2026. 2 The Company operates in single business segment of plastic compounds and hence reporting under AS ~ 17 is not required 3. Figures have been re-grouped / re- arranged wherever considered necessary, 4 Exceptional item of Rs.26.69 Crores, as at 31st March,2016 , has been recognised against shortfall of Insurance claim amount. 5 The figures of the last quarter le, 31st March, 2016 are the balancing figures between the audited figures Jn respect of full nancial year eneded 31st March,2016 and published figures upto the third quarter tended 31st December, 2015, 6 The results would be uploaded and available for view on the Company's website at www kkalpanagroup.com and also on the website of Bombay Stock Exchange Limited and Calcutta Stock Exchange Limited, For Gagan nds) Lid A gorvwd y a Place : Kolkata ON ep atanegee Date: 20h May, 2016 . " Regd. Office : 28, Pretoria Street, Kolkata - 700 071 Tel: +91.93-2282 3744/45 /3671/99, Fox : +91-33:2282 3739, Email : kolkato@kkalpone.co.in Mumbo: itive 108 Loxmi Plaza, Laxmi Industral Estate, New Link Rood, Andheri (West), Mumbai - 400 053, India Tel. +91-22 47021470/71/72, Fox: +91-22-6702 1473 Emeil : mumbai kkalpane.ca.in ‘www kkalponagroup.com CIN. L19202W81985PLCO39431: 308, Rama Steet e Kokata 700.003 B. Mukherjee & Co. pn 2455-4006 24596310, 0026106 Chartered Accountants Fax . (033) 2455-4888, 2455-3601 Emal’ bmatheyeee@reatmal com tmuknenecco@amal com Kolkata Branch Office on Subaroan Seno oad fomate900 028 INDEPENDENT AUDITORS’ REPORT 10 ‘THE MEMBERS OF KKALPANA INDUSTRIES (INDIA) LTD Report on the Financial Statements 1. We have audited the accompanying financial statements of Kkalpana Industries (India) Ltd + ("The Company’, which comprise the Balance sheet as at March31, 2016, and the Statement of Profit & Loss for the year then ended, and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Financial Statements 2. The Company's Management is responsible for the matters in section 134(5) of the Companies Act, 2013 ("The Act") with respect to the preparation of these financial statements that give 2 true and fair view of the financial position and financial performance of the company in accordance with the accounting principles generally accepted in india, including the accounting standards specified u/s 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014, This responsibilityalso includes the maintenance of adequate accounting records in accordance with the provision of the Act for safeguarding of the assets of the Company and for preventing and detecting the frauds and other irregularities; selectionand application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of internal financial control, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to thepreparationand presentation of the financial statements that give a true and fair vview and are free from material misstatements, whether due to fraud or error. Auditor's Responsibility 3. Our responsibility is to express an opinion on these financial statements based on our audit. We have taken into account the provisions of the Act, the accounting and auditing standards and ‘matters which are required to be included in the audit report under the provisions of the act and the Rules made thereunder. 4, We conducted our audit in accordance with the standards on auditing specified u/s 143(10) of the Act, Those standards requirethat we comply with ethical requirements and plan and Branches : Siliguri « Berhampore * GuahatiContinuation Sheet B. Mukherjee & Co. Chartered Accountants perform the audit to obtain reasonable assurance about whether the financial statements free from Material mis-statements 5. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risk of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal financial control relevant to the Company's preparation of financial Statements that give true and fair view in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and reasonableness of the accounting estimates made by the Company's Directors, as well as evaluating the overall presentation of the financial statements. 6. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the financial statements, Opinion 7. Inour opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements, give the information required by the Act in the manner so required and give a true and view in conformity with the accounting principles generally accepted in india: (a) Inthe case of the Balance Sheet, of the state of affairs of the company as at March 31, 2016; {b) In the case of the Statement of Profit & Loss, ofthe profit forthe year ended on that date. (0) In the case of Cash Flow Statement of the cash flows of the company for the year ended an that date. Report on Other Legal and Regulatory Requirements 8. As required by the Companies (Auditor’s Report) Order,2016 (“the Order”) issued by the Central Government of India in terms of Sub-Section (11) of Section 143 of the Act, based on the comments in the auditors report, we give in the Annexure a statement on the matters specified in paragraphs 3 and 4 of the Order, to the extent applicable. 9. As required by Section 143(3) of the Act, we report, to the extent applicable that : (a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit, (b) In our opinion, proper books of accounts as required by law have been kept by the company so far as appears from our examination of those books and proper returns adequate for the purposes of our audit have been received, {c) The Balance Sheet and Statement of Profit and Loss, dealt with by this Report are in agreement with the books of accounts and with the returns ;Continuation B. Mukherjee & Co. Chartered Accountants (d} In our opinion, the aforesaid financialstatements comply with the Accounting Standards specified under section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014 On the basis of the written representations received from the Directors as on 31" March, 2016 taken on record by the Board of Director, none of the directors are disqualified as on 31", March 2016 from being appointed as a director in terms of Section 164(2) of the Act. (e) (f) With respect to other matters to be included in the Auditor's Report in accordance with Rule 11 of the Companies (Audit and Auditors) Rules,2014, in our opinion and to the best of our Information and according to the explanations given to us. i. The Company has disclosed the impact of pending litigations on its financial positions in its financial statements in accordance with the generally accepted accounting, practice-also refer Note 26 to the Financial Statements, fi The Company did not have any long term contracts including derivative contracts for which there were any material foreseeable losses lil, There has been no delay in transferring amounts, required to be transferred, to the Investor Protection Fund by the company. For 8. MUKHERJEE & CO. ’\\ CHARTERED AQSOUNTANTS S R Place: Kolkata | Date : 30.05.2016 2098 -o/ MUKGERT PARTNER, (Ns. No. 002941)FORMA For Audit Report with Unmodified Opinion Pursuant to Regulation 33 (3) (d) of SEB! (Listing Obligations and Disclosure Requirements _ ____ Regulations, 2015 1 [Name of the Company KKALPANA INDUSTRIES (INDIA) i LIMITED (FORMERLY —_KALPENA | INDUSTRIES LIMITED) _ | 2__| Audited Financial Statements for the year ended 31 MARCH 2016 3 [Type of Audit Observation a ~Un-qualified Report 4 sncy of Observation | Not Applicable 5 |'Signed by Mr. Rama Kant Mishra - Audit Committee Chairman Regd, Office : 28, Pretotio Street, Kolkota -700 071 Tel. 191-33:2282 9744/45/3471/99, Fon : 491.29 2282 2739, Email: kelkoto@kkelpana.co.in Mumbei Office - 108, Laxmi Plazo, Laxmi Industral Estate, New Link Road, Andheri (West, Mumbai - 400 053, india Tel: +91.22:67021470/71/72, Fox. 91-22-6702 1473 Email : mumbai@kkalpano.co.in ‘www kkolpanagroup com CIN : L19202WB1985PLC039431Kkalpana Industries (Sndia) Limited Date: 30" May, 2016, To, ‘The Manager, Listing Department, Bombay Stock Exchange Limited (Designated Stock Exchange), PJ Towers, Dalal Street, Mumbai ~ 400 001. Fax: 022 - 2272 3121/2037/39/41/61/1072 DECLARATION Ref: Regulation 33(3) of SEBI (Listing Obligations and Disclosure_Requirements) Regulations, 2015 read with SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016. Dear Sirs, Report of the Auditors obtained on the Annual Standalone Audited Financial Statements for the financial year ended 31° March, 2016 do not have any modified opinion on the Annual Standalone Audited Financial Statements for the financial year ended March 31, 2016. Thanking You, Yours faithfully, For Kkalpana Industries (India) Limited bow) Dr.P.R.Mukherjee Whole Time Director cc 1. The Calcutta Stock Exchange Limited, 7, Lyons Range, Calcutta - 700 001. Regd. Office: 28, Pretoria Street, Kolkoto -700 071 Tol :+91:33.2282 3744/45/3671/99, Fox : #91:33-2262 3739, Email: kolkate@kkalpanc.co.in Mumbai Office 106, Laxmi Plaza, Laxmi Industrial Estate, New Link Road, Andheri (West), Mumboi - 400 053, india “el: +91:22.67021470/71/72, Fox: +91-226702 1473 Email : mumbai@kkalpano.co.in www kkalpanagroup.com CIN: L19202W81985PLC039431