aR RP- Sanjiv Goenka —wK Group Growing Legacies SEC:12245 The Secretary BSE Limited 10 February, 2017 Phiroze Jeejeebhoy Tower Dalal Street Mumbai - 400 001 Dear Sir, Further. to our letter dated 30 January 2017, we enclose for your record a copy of the Unaudited Financial Results of the Company for the quarter / nine months ended 31 December 2016, which have been taken on record in accordance with Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 by the Board of Directors of the Company at its meeting held today. We also submit herewith a copy of the Auditors’ Limited Review Report relating thereto. We enclose a copy of the extract of the aforesaid Unaudited Financial Results being sent for publication in the newspapers. Enel: Yours faithfully, d, Company Secretary ESC Limited ‘iN :L319010/91978PL.COBISII a email cescimited@rp-sein Regd. office SC House, Chowringhee Square, Kolkata - 700 00, nia Tel: #9138 2225 6040 Fax: 9913322253495 Web : www.cesc.calnCon tsraotwmssrercconta Registre Ofice: CESC House Chowrnghee Sear, Kokata 700 01 mai ID cascmtecepp-ag.n: Nebr: www cse coin rate Lnasy wrevteg | nenng) a iz a i o natsase 1 18 ss ss 0 ()Oher opregieane * s ss 1 te (Caner me a 1088 1195 (erent eres 0 se oe se [c.onersiperee 7 ea « 0 mm Prom tr Operation lore ihrer an Finance Costs a a2 me aa 108 Frc ots 09) os) 0) 29) om etre eens re % © a = 106 [econ - s lovee compreens ise et none te) + nto be renete a pst ate = o my 2 a Teal Comprnenine Inne “ B us oy se Pity Eat Shorecap ts 10 1s 1 2 (Sheers Tow) arn a Shr Ps) (4) (Facevaun ote a ey hued nt we tae ow oar ar 08 Ine sve aaron fac ate te Cnpany. nt shave ben ard acct te rsa cfer fe Wk Bogs! Secity Aepu omni; adie theo assert abv spa Sepenton ooo ae prcnce ton ase mae eaten ee eee a Secra iaad one Conga scar of te stant ‘opty bowers a site eae te ogee Meee ae ee ace Fenitorczne ere wich may Penne cme re ater pn engl aber osonsrckaa ete ees ny pein rcs the Caner (han ern Sec) et, 215 (hd A) sce ners 138 be Caan At] tesa he ant esa Begin et, 2018, Cary hs bet te spd ane ag ‘The rma fe ae gun sts a pao SEBts Cala ORICFICMD ED'S ‘pro of Sete redo e508 has nea ca she Cape ese ocapais thane oh tr ee at mandy pA SER Ch ed Jy 5 Noma mars enon Cangarys srt n mbes ar apn mony paced tent 31 Oa, 208, slat ecommerce NIE ele + Seeman annem maine ETE wo 5 1S pei ar (iia «| @ {Wal comprohensive ara apa nd AS er ey sor088 *)) “ es Rntkat,(her eevee re consi ae ical ry he pos antnain ots (ena Ma dd eae Rae con, Rasea cere eau ce tna fi 16 cee nape an secre cone (3) Wee ne on ean speak P8 Sae Re ae ReS Se (Sato Fut cote nus (1 0) stove nc ey ot RR. am (RAO! mE REE Ie and OA) dn re a raion rte rare ‘thn Cel tne (pect Pron Rawr, 0 fase ‘RE ts rete tw he ca oS Cee dee er nee renal nee racer ecoing wna 5-9 fanaa 04205 te abet ncaa, Sneed ptt ue oR 8 coe, ead on on cece etd evry ao ernst ne wh rane earns acne wie waste eee ee hoa ut och tm Congr Ml 203 (tm. eee ase aca an si cos tan an her act nett cn note sc Soin seawater ood mcg tobeenty Reason Suet bye Cr Gavermert eatlirg cet b be one nth hat meaeene he eat oe ee ‘Tm Conan regen guerra dir buon acy net ope nay er er an The Str aon ote Campay hs care ot Fegan ee (Lb Sugar sn au ‘rues pata pres nave een epcpdedeited nen ten cre ere perks nn raat Regus, 205. sn Goverment eect te provi fe Ca nes (es Fav) Crane 20 rerun Cle (ae roto) Scan Geren St a Sales peony oer Bent ~ Kolkata,ify CESC Registered Otice CESC Howse Chominghee Square, Keats 700001 ‘OW Asr90rIweraTePLCos4it mali: csc p99 Wed: wi 0380.00 “Tek (03) 242 049; Fax (08) 2214262 Se ee ee Tee months | Thee mone | Nine months | Hine months ended ended vied | ended sunzans | siazz05 | srizzne | assess Total eames rom operations 1620 1503 ses sas Net roi the prog (before ax and exceptional ts) 2s us a7 cy Net rofcfor the period befor tox aa exceptional ters) 2s Ey ew oy Net Profitfor the peo after Tx ser exceptional tens) a2 us se ss Total comprehensive came ere peed me aa se 53s, Parkup Eouty Share Captl a ms 13 2 (SharerofRe 10a) Entrings Per Shae (F5)( Rs) (Fae value of 95.10 eed} nase rosy | ager | ates ac Oited ("a0 arnuaed) ‘The sbowe santa of the dete ema sandone rac Res fr he it nd rine months eed on 38 Shame 205 fle with sek changes nde eqinon 38 ofthe tH Using lg ane Dcnrs Requests 205 The al af sonetene Fare Rest fare soon sabe mee nied on 33 Deambor 2015 se alba on sock echngt wiles fnnuritndacon, wambseMaom ted manteuanbucee) sod ese omnes ace] yore of the Bor Fabuay 10,2087 Sone Goenka GhoimonLovelock & Lewes Chartered Accountants tthe Roaed of Directors CESC Limited Chowringhee Square Kolkata = 700002 1. We have reviewed the Standalone Unaudited finanelal results of CESC Limited (the “Company’) forthe quarter ended December 33, 201 which are included in the accompanying “Statement of Standalone Unaudited Financial Results forthe Quarter and nine months ended December 32, 2026" together with the notes thereon (the “Statoment”). ‘The Statement has been prepared by the Company parsuent to Regulation 39 of the Securities and Exchange Board of india (Listing Obligations and Disclosure Requirements) Regiations 2015 ne "Listing Regulations, 201) and SEB Circular dated Jaly 5 2016, which has been inivalled by us for identfcation purposes, The Staterneat isthe responsibilty of the Company's Management and has been approved by the Board of Directors. Further, the Management is also responsible to ensore that the aecoumting policies used in preparation of this Statement are consistent with those used in the preparation of the Company’s opening unaudited Bolance Sheet a5 at April 2015 prepared in accordance with the Companies (Indian Accounting Standards) Roles, 2015 (Ind AS) prescribed under Section 199 of the Companies Act, 2013 and other rezoned ecouting protest polices, Our responsblity ito issue epot on the Sztement 2, We condusted our review in accordance with the Standard on Review Fngagement (SRF) 2410, *Reviow of Interim Financial Information Performed by the Independent Auditor of the Entity* iscued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain modezste assurance as to whether the Statement is free of material riisstatement, 3. A revlew is linited primarily to inquisies of company personnel and analytieal provedures applied to Ghanelal dita and thus provides less assurance than an audit. We have not performed an audit end accordingly, we do not express an audit opinion 4. Based on cur review conducted as above, nothing has come to our attention that eauses us to believe ‘hat the Statemant has not been prepared in all material respects in accordance with Ind AS and other recognised accounting practices and policies, and has not disclosed the information required to be iccloved in terms of Regulation 34 of the Listing Regulations, 2015 and. SEBI cizcular dated July 5, 2016, inslading the manner in which i isto be distlosed, or that It contains any material misstatement. 5. We draw your atiention to the following matters: A. Note 2 (0 the Statement which states that the Company has adopted Ind AS for the financial year commencing from April 1, 2016, and accordingly, the Statement has been prepared by the Company's Manageenent in compliance with Ind AS. b. Note 8 to the Statement, relating to additional levy of Rs 998 croce recognized as recoverable {hrough tacifin earlier years (Rs 897 eiore aucounted for as receivable and the balance amount as fuel cost). The receivable has deen discounted to its present value of Rs 16 crore with corcesponding adjustment made for the difference to the rezalned earnings as at April 1, 2015, baeed on an expected period of recovery, pursuant to the accounting requirements under ind-AS. 109 Financial Instruments, Our conclusion is not qualified in respect ofthese matters For Lovelock & Kewes ttre Registration Number: 300562 Chartered Aeconntants Berg bbe l a [sos ntsc cousaon fate See sor Seep Sumber osa8s