doogar associates
TRANSCRIPT
DOOGAR & ASSOCIATES CHARTERED ACCOUNTANTS
LIMITED REVIEW REPORT (Standalon~)
INDEPENDENT AUDITOR'S REVIEW REPORT ON THE QUARTERLY UNAUDITED STANDALONE FINANCIAL RESULTS OF THE COMPANY PURSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATION 2015 (AS AMENDED)
TO THE BOARD OF DIRECTORS OF BHILWARA TECHNICAL TEXTILES LIMITED
1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of BHIL W ARA TECHNICAL TEXTILES LIMITED ("the Company"), for the quarter and half year ended September 30, 2021,Statement of assets and liabilities as at September 30, 2021 and Statement of cash flows for the period ended September 30, 2021 attached herewith being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("the Regulations"), as amended, read with SEBI Circular No. CIR/CFD/CMD 1/80/2019 dated 19th July, 2019 ('the Circular') and amendment thereto.
2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance. with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with the 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.
3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company's personnel 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 specified under section 143(10) of the Companies Act, 2013 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 audit opinion. ··
4. Based on our review conducted, 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 Standard and other accounting principles
13, COMMUNITY CENTRE, EAST OF KAllASH, NEW DELHI - 110065. PHONES: 41621352, 41326811 E-mail : [email protected]
Annexure -A
DOOGAR & ASSOCIATES CHARTERED ACCOUNTANTS
generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)Regulation, 2015, as amended, including the manner in which is to be disclosed, or that it contains any material misstatement.
For Doogar & Associates Chartered Accountants
n No. 000561N
(Mukesh Goyal) Partner Membership No.081810 UDIN: z_1og1,g10 RFJFJ RF>' 2S
Place: New Delhi Date: 10th November, 2021
CONTINUATION SHEET. ...... ... .
DOOGAR & ASSOCIATES CHARTERED ACCOUNTANTS
LIMITED REVIEW REPORT <Consolidated}
INDEPENDENT AUDITOR'S REVIEW REPORT ON THE QUARTER AND HALF YEAR ENDED UNAUDITED CONSOLIDATED FINANCIAL RESULTS OF THE COMPANY PURSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND
· DISCLOSURE REQUIREMENTS) REGULATION 2015 (AS AMENDED)
TO THE BOARD OF DIRECTORS OF BHILWARA TECHNICAL TEXTILES LIMITED
1. We have reviewed the accompanying Statement of unaudited Consolidated Financial Results of Bhilwara Technical Textiles Limited(herein after referred to as "the company"), and it's associate and its share of profit/(loss) after tax and total comprehensive income/(loss) of its associate for the quarter and half ended September 30, 2021,statement of assets and liabilities as at September 30, 2021 and statement of cash flows for the period ended September 30, 2021 attached herewith, being submitted by the company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("the Regulations as amended, read with SEBI Circular No. CIR/CFD/CMD 1/80/2019 dated 19th July, 2019 ('the Circular') and amendment thereto.
2. This Statement, which is the responsibility of the company' s Management and approved 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.
3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. 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 of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
4. We also performed procedures in accordance with the Circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended, to the extent applicable.
5. The Statement includes the result of the associate BMD Private Limited.
6. We draw attention to the Emphasis of matter reported in the Auditor's Review Report on Consolidated financial results of BMD Pvt. Limited, an associate of the Company, wherein it is stated that the Power Purchase Agreement (PP A) with Discom, in respect of solar power, expired
13, COMMUNITY CENTRE, EAST OF KAILASH, NEW DELHI - 110065. PHONES : 41621352, 41326811 E-mail : [email protected]
DOOGAR & ASSOCIATES CHARTERED ACCOUNTANTS
on March 31, 2019. The company is pursuing for Power Purchase Agreement (PPA) with Discom, in terms of RERC order dated 5th March 2019 ,. applicable to developers covered under the REC scheme, for balance project life. Since Company has exportedpower to DISCOM during the period, accordingly Company has continued to recognize Revenue from Sale of Power of Rs. 94.46 Lakhs (Previous year: Rs.186. 18 Lakhs)@ Rs.2.00 perKwh instead of indicate rate of@ Rs. 3.14 per Kwh as per said order, as the Management of the company believes that PPA will be signed. Matter is sub judice before the Rajasthan High Court.
7. Based on our review conducted and based on the consideration of the review report of other auditor, 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 standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Regulation 33 read with the Circular, including the manner in which it is to be disclosed, or that it contains any · material misstatement.
8. We did not review the interim financial results of an associate included in the consolidated unaudited financial results. The consolidated unaudited financial results include the company's share of net profit after tax ofINR 701 .84 Lakh and other comprehensive income INR 65.36 Lakh for the quarter ended September 30, 2021 and company's share ofnet profit of INR 1276.25 Lakhand other comprehensive income of INR 40.36 Lakh for the half year ended September 30, 2021 as considered in the consolidated unaudited financial results. The interim financial results of the associate have been reviewed by other auditor whose reports are furnished to us by the management and our conclusion on the statement, in so far as it relates to the amounts and disclosure included in respect of the associate is based solely on the reports of the other auditor and the procedures performed by us as stated in paragraph 3 above.
Our conclusion on the statement is not modified in respect of the above matter.Our opinion on the Statement is not modified in respect of the above matters.
For Doogar& Associates Chartered Accountants Firm Registration No_.."'""""
Par ner Membership No.081 UDIN: 2-IO~l<l,ID AR RR
Place: New Delhi Date: 10th November, 2021
CONTINUATION SHEET ......... ..
Sl.l'o. Pu1iadan
' I Rcveoue from Opendioas
D •Olbcr looome
ID Total~..,(HIJ)
IV ;Expcmes
a) iCost of malcrial COGS111Ded
b) l!Pun:bases o( llOCk in ttade
) ICbaoges in inveoloriesof 6nisbcd goods. work inprog,ess md C ,;tockinlradc
d) Emplo)"O bc:ne6tsc:xpa,se
e) lrmance Costs
I) lll)q,=ialioo anc1 amortisatioa ._
g) [l:>dici'"""""""
ITotalEJ:J-scs(IV)
V ll'rolitl(Loss) befoo: c:x<cplioaal il=s, lax & Shan, of oet prolils ol ialves11Deuls &c00Ulll<d forasmgcqucymed>od (Ill -IV)
VI exccptioaalil=s
VII !Prolitl(Loss) before lax & share of net profits of ...-....S ,ICCOUJJUd fu<usingequity mc:dlod (V-VI)
vm :!bare of Profit/(Loss) ol Ass<>cialc
IX IProlitl(Loss) befoo: lax
X 'fax~
(1) Cumottn
(2) Dcfem:d tn
' (3) TaxAdjwm,eotfocEaroerY ...
XI !Profit (+)/Loss(·) for lhe period from «>nlmuing opc:rabOIIS (IX-JC)
XII !Profit (+)/Loss (·) from di,continocd opentioas
XIII · ' fa.xc:xpc:mesof diocoolmucdopcralioos
XIV llrofil (+)/Loss (· ) wm discoutinucd opc:ralions (ala lax) (XII , XIII)
XI l!'nn,t}(Loss) r., Ibo period aflu tu (IX-X)
XII Odoer-Com.,...i,..s;.,,i.eo-
~, (i) '- Iha< wiU nae be r<clamfil:d 10 pro6tor loss
(Ii) Income tax rdatiDg 10 ._. Iha< will DOt be ieclasiliod 110 profit 0,: loss
b) (i) Item Iha< will be reclassi.tir:d 10 profit or m (ii) Income lax relating 10 ill:ms lbalwill be ff:Classili<d &opolil (X loss
XIII Shan: in OCI of Asooc:iac
Tocal Comprd,,oosive income for die period (Xl+XII+XDI) XIV {Comprising prolil(+)/1.os (·) oad - ~ - ,,.
.die period)
xv ,ltcsen,cs(c,;dudmg kvalua!ioa llao<ve) as,i,owu in bolam:c-,of lhe previous iea-
BIULWAltA TECBNICAL TE)(l]llS LIMITl'D
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DIN:IOOU113
SI No.
(11
(2)
(1)
(2)
Place: Date:
Particular■
ASSETS Non. curr■ nt 11Ntl (1) Property, plant and equipment (b) lnvulment Property (c) Other Intangible uaeta
BHILWARA TECHNICAL TEXTILES LIMITED Statemont of Aant, and Ll1bllltl11 •• on 30th 81pL, 2021
SCAmdalone -
At .It
30th SepL, 2021 31 ,t March, 2021
. • · . . •
(d) Biological Aaaela other than bearer Plant• •. . (e) Financial aasata
I lnvealmanta II Loans Iii Olhara
(I) Other non • current aaaela
Total Non-Curr■ nt AaHt Currant HHII (a) lnvanlortH (bl Financial 811et1
(I) lnveolmanla (II) Trade recelvablaa (Ill) Caeh and caah equivalent, (Iv) Bank Balancea other than (IU) above (v) Loan• (vi) Other,
(c) Current tax 8Hata (nal) (d) Olhar current a11et1 (a) Non Current aueta held for aela
Tot.I Curr■ nt AaHt
Total Aneta
EQUITY AND LIABILITIES EQUITY (a) Equity ahare capital (b) Other equity Total Equity
LIABILITIES Non • current llabllltle1 (a) Financial Uablllllea
(I) Borrowing• (bl Provialona (C) Deferred tax UabUitlea (d) Other non-currant UabWtlH Total Non-Current UabllltlH Currant lllbillUII (a) Financial UablJIUea
(I) Borrowtng1 (II) Trade peyabl11 (Ill) Other financial llabUIUe■
{b) Provialon (c) Other current UabnlUH {d) Current Tax UablUty Total Currant U1blllt111 Total Eaullv & LlnblUllu
Nolda (U.P.) Novembar 10, 2021
1,219.72 1,210.03 . . 4.12 12.54
1,223.14 1,222.17
22.33 89.59
549.58 532.28 126.37 7.38
52.77 5.19 I• 77.50 102.31 . •.
2.43 0.28 . . 9.87 11 .50 . .
840.11 72U2
2,084.49 1,151.0t
583.73 583.73 1.404.87 1,328.06 1,988.40 1,911.79
. .
. . . . 14.33 13.18
. . 14.33 13,19
. . 32.39 1.41 21 .91 20.54 5.18 3.05 2.30 1.14 . .
81,78 21.14 2064,49 1 H1.09
tRa; In lakti I Coneolldlted
Ae .1t
30th SepL, 2021 31 et March, 2021
''ft·~·-ft
. . . . . . .
14,487.31 13,161.01 . . 4.12 12.54
14,491.43 13,173.55
22.33 89.59
"549.58 532.28 128.37 7.38 s2.n 5.18 77.5/J 102.31 • ·.•
2.43 0.29 ;, .
9.87 11.50 . . 840.H 728.12
... 11,332.08 13,802,07
583.73 583.73 14,872.28 13.279.04 11,211.98 13,at2.77
. . •. . . . 14.33 13.16 . . 14.33 13.11
. . 32.39 1.41 21.91 20.54 5.18 3.05 2.30 1.14 .
81,78 21.1, 1S,3U.DI 13.102.DT
BHILWARA TECHNICAL TEXTILES LIMITED Standalone Statement of Cash Flow for the Six Month ended 30th September, 2021
Particular,
A. CHh flow from operating actlvltlea Profit for the period before tax Adtu1trnooh fQr; Depreciation Interest Income Pront on sele of Investment Remeasurement of Investment
Moxcrnoot• lo working capital; Adjustments tor (Increase) / decrease In operating assets: Inventories Trade receivables Other Current Assets Trade payables Other financial liabilities Other current llabllltles Cash generated from operation, Income tax paid Net cash generated by operating actlvltlea (A)
' a. Ca1h flow from Investing actlvltlH
Investments In Mutual Funds/Equity/Bonds/Debt Redemption/Maturity of Bank deposit Interest received
Net cash generated by/(uHd In) Investing actlvltle• (B)
c., Cash flow from financing activities Repayment or term and working capital loan Interest paid Net cash generated by/{uHd In) financing actlvltlH (C)
Net decreaH In Caah and cash equivalenta (A+B+C) Cash and cash equivalents at the beginning of the year
Cash an~ cash equivalents at the period end·ed
. ..
Six Month ended 30th Sept., 2021
unaudited ...
93.11
,.. (0.64) .
(32.20)
60,27
. 47.26
(119.01) (0.39) 30.99
1.37 1.16
21,65 (2 .58)
19.07
5,22 24.80 (1.51)
28,51
.
. . 47.58
5.19
52,71
(' In Lakha)
Sb( Month ended 30th Sept., 2020
Unaudited
70.42 1,
~
(0.64) .•
(35.65) . .
34.13
{145.89) (144.86)
(4.99) 165.53 32.62 8.61
{54,85) -
(54,85}
53.18 10.00
1.22
64,40
.. .
.
9.55 17.60
27,15
By order of the Board
Fo.r Bh.llwara Tec.hn.l~I rextJlu Umlted ~ -
.. -~- · ~ · -
Place: Nolda (U.P.) Date: November 10, 2021
. . .
S~ek a Agarwal C!Jaltmin & Managing blre,.ct · and CEO
DINI 00066113
I
BHILWARA TECHNICAL TEXTILES UMITED Consolidated Statement of Cash Flow for the Six Month ended 30th Sept., 2021
Particulars
A. Cash flow from operating activities Profit for the period before tax Adtystmants tor; Share In Profit of Associates Depreciation Interest Income Profit on sale of Investment Remeasurement of Investment
Movements In worl<[aa cap1tah Adjustments for (Increase)/ decrease In operating assets: Inventories Trade receivables Other Current Assets Trade payables other financial llabllltles Other current liabilities Other Non current Llabllltles Cash generated from operation• Income tax paid Net cash generated by operating actlvltle1 (A)
B. Cash flow from Investing activities
Investments In Mutual Funds/Equity/Bonds/Debt Redemption/Maturity of Bank deposit Interest received
Net cash generated by/(used In) Investing activities (B)
c. Cash flow from financing activities Repayment of term and working capital loan Interest paid Net cash generated by/(used In) financing activities (C)
Not decrea■e In Ca•h and ca•h equivalents (A+B+C) Cash and cash equivalents at the beginning of the year
Cash and cash e.qulvalents at the period ended
Place: Nolda (U.P.) Date: November 10, 2021
:1
Six Month ended 30th sept., 2021
unudtted
1,369.36
(1 ,276.25) . (0 .64) .
(32.20)
60 ,27
47.26 (119.01)
(0 ,39) 30.99
1.37 1.16 .
2 1,65 (2',58)
19 ,07
.
. 28.51
28.51
-. -
47.58 5.19
52.77
{~ In Lakhs)
Six Month ended 30th Sept,, 2020
Unudlted
(223.58)
294.00 ~-
(0,64)
(35.65)
34,13
(145.89) (144.86)
(4.99) 165,53
32.62 8.61 •
(54,85) .
(54,85)
53.18 10.00
1.22
64.40
.. " -
9,55 17.60
27,15