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SAV$EA\N DAV$ S PIN NIING /nllLLS LlllltllTliD umu'- lt

Registered Office : Kamaraj Nagar Colony, Salem 636 014. Tamil Nadu(P) +91 427 2240790 (E) corporate@sambandam.comwebsite : www.sambandam.com Corporate ldentity No. L1 71 11T2197 3PLC000675

Ref : 249 /SSML lCSl20-21 8th Novembe r 2020

ToThe DGM Listing,The Bombay Stock Exchange I-td,Floor No .25, P.J.Towers, Dalal Street,MTJMBAI _ 4OO OO1.

Dear Sir,

SCRIP CODE : 521240 UNAIIDITED FINANCIAL RESULTS FOR O-2 ( Julv - Sentember 2020 )

Pursuant to Regulation 33(3) of Securities Exchange Board of India ( Listing Obligations and Disclosure

Requirements ) Regulation 2015, we are uploading herewith Consolidated and Standalone Unaudited

Financial Results ( UFR ) of our Company for the quarter and half year ended 30th Septemb er 2020, which

have been duly reviewed by the Audit Committee of our Company at the Audit Committee Meeting held

on 08.1 112020 (morning) and approved by our Board at the Board Meeting held on 08.I 1.2020 (afternoon)

(through Video Conferencing / Other Audio Visual Means) at the deemed venue at the mill premises of

Sambandam Spinning Mills Limited, Salem, together with Limited Review Report dt.08.11.2020 of

Statutory Auditors of our Company.

We are also uploading the above said results in our WEB site 'www.sambandam.com' and also in BSE

website http://listing.bseindia.com.

This may be taken on record.

Thanking you,

Yours truly,for Sambandam Spinning Mills

Natarajan )Company Secretary

An ISO 900 1 tEtvlS : ISO 1400 1 IOHSAS : 18001 / NABL: ISO 17025 I

OEKOTEX / ORGANIC : GOTS - GRS - OCS/ BCI - Certified Company

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The Board Directors sf SAMBNDAM SptNt{tNfi ll{tU5 UMTTED

1. We have reviewed theaccompanylng statement of csnsolidiltpd unaudited financial resu,t$of SAMBNDAM SPINNING MILIS LlMlTtD ("the Compan/) and its share of net loss after taxand total cor*prehensive income af its assaeiated for the quarter/six months ended 30hseptember 2020 ("the statement"), being submitted by the company pursuant to therequirement of Regulation 33 of the SEBI {Listing Regulationr,and Dhdosure Requirements)Segulaffcns, 2015, as amended {"listing Regul*tions"l which has heen lnitialed by us foridentification pu rposes.

2. This $tatement which is thE respensibifity of the company's managernent end approved byths company's Board of Director&, has been prepared in accerdance with the recggnitionand measurernent prineiples laid down in Indiart Aeeounting Standard 14 .,lnterim

FinaneialRepomingi' {lnd As 34 ). preserihed under section 133 of the fornpanie$ Act, 2013 read wlthrelevant rules issued there under and other accounting prineiples generally acc*pted inlndia. our resprnsibility is to expregs a eonclusion on the staternent based on our review.

3' we conducted our review of the statement in accordance with the standard on ReviewEngagernents {sBE} 2410, "ftevlew of rnterim Financial lnformation *-;;; ;; -;;lndependent Auditor of the Entity', issued by the institute of Chartered Rccountants;;;;{lcAI}. Tftis rta$dard re{qres thar we ptan *nd perfarm the review i;;;r;;;oo*rr*assurailc€ asto whether the Statement is frse of material rnisstahment. A review of int€rimfinancial Infsrmatisn consists of rnakir8 lnquiries, primarily of perscns re+ponslble forfinancial and accotlttting matt'erc and apBlying analytieal artd other review procedure:. Areview is substantially less in scope than an audit conduet66 ip ascord"n." *,,i ir.rJ"J,on Auditing and ceil$equefitly dees not enable us to obtain ,rrur"nr" that w,e wculdbeeonle aware of all significant rnatters that might be ldentified in an audit; Accordingly, wedo nst express an audit opinion

We als:o perfnrrned prioo€dure$ in, accordance with the circular. issued by fhe Sf;gl un,derHe,gulaticn, 33 {s} of t}re sEBl {tisting ohligations and Disclasu rs Requ i r,grnentsl?s1"5 &s anlsnded, to the extent applicable"

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4. The Statement Includes the results of the followlng Associates:

a. SPMM Health Care Services Private Lirnited

b. Salern IVF Ce,ntre Private Limited

5. Based on our rsview condueted and proeedures perforrned as stat€d ln paragraph 3 ahov*and based on the consideraticn of the r,eview reports of dher auditors refened to inparagraph 7 below, nothing has come to our attention that causes us to believe thataccompanying statements, prepared in accordance with the causes us to b€lieve that theacccrnpanyin8 statements, prep*red in aceordance with the recognition and meagurementprinciples laid down in the *for*said lndian Accounting Standard and rther acrountingprincipl*s g*nerally accepted in lndia, has not disclosed the informailan required to bedisclosed in term$ of the Listing Regulati*ns, Inc*uding the manner in which it is to hedisclosed, or that it contains any material mlsstatement.

6. We Draw attanti&n to f*o{€ No.3 to th€ cmsolidat*d financial results, which discloses theuncertainties and the impact of t$e SVltt-l9 pandemic on the rompant's operations andfinancial results as assessed by the manageffient of the Compa:ny. Oun c*n*lusicn is notmsdified in respeet otthi$ matter.

7. The csnsslidated unaudited financial results indud* the shar.e of net loss after t*x of fi$;1.g4lakhs and net loss after tax of Rs.17.06 lakhs for the quarter and six montk enOeJ gOsSepternber ?020 respectively, as considered in the consolidated unaudited financial resultsin respect of two associates, whose financial statements have not been audited ly us. ffreiefinanCial $taterne$s have been :sudited by other auditorS whose reports have beenfurnished to us by the Management rnd our oFinion on the consolidated unaudiGd fnanciafresults, in so far it relates to the amounts and disdosures included in respect of theseassociates, is based solely on the reports of the other auditors and the proceduresperfbrmed bY, us as stated in p*ragraph 3 ahove, Our conclusion on the $tatement is nctmodified in respect of thess matters.

For R. $undfirarajan & AssociatesChafiered Accountants ''tl,

Fir,m

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UDfN :"^-,1 e45Lfi{\f1

Place : ChennaiDated: Ith November ZIZfi

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lndependent Auditol'* E*rrlew lepurt on Standalune Quarterly/Six months Uraudited Flnarcial

Results of the Company Pu*uant to Regulation 33 of the StBl ftisting Obligstiom and Sisclosure

Requlr*maq.g| ft*gulffin*, 3OX.s as rmended

Review Report toThe Board of Directors of SAMBANDAM SPINNING MILIS lIMfffD

7. We have reviewed the accompanying Statement of Standalone Unaudited Standalone financial

results of Sambandam Spinning Mitls Umited ("the Companf) for the quarter and six months

ended 30* September 2020 {"the Statenrenf}, being submitted by the Campany pursuant tothe requirernent of Regr.rlation 33 of the SESI tlisttris Obligatkms and Disclosure Reqlrtrer*ents IRegulations, 201.5, as arnended {"Listing Regulatiens"), which has ken initialed by us foridentifi cation purposes.

2. This Statement, which is the r€s$onsibitity of the eompafly's manegefirent and approved bytheCompany's Board of Directors, has 6een prepared in accordance with the recognition and

measur€ment principl*s laid down in lndian A,cuountlng Standard 34 "interim Financial

B*porting " {lnd AS 34}, prescribed under $ection 133 ol the Compa$ies Act }013 read withrehvant rules issued there undsr and other aeso.untlrrg principles generally accepted in lndia"

Sur responsibility is t$ expre$$ a eoncl*sion ofl the Statement based on our review,

3. We cenducted our review in acecrdance wlth the $tandard on ftevlew Eilgagem*nt {SnE) 2410,

"Review of Interlrfi Flnancial tnformation pertonxed by the tndependent Auditor of the Entihfissued by the Institute of Charter*d Accountants af lndla.

4. This standard requires that we plan and perform the review to obtain rnoderate assurance as

to whether the staternent is fiee of rnaterial m$sstfitement, A review of interim financialinformation consists of making inquiries, primarily of persons responsible for financiat and

accounting matter and applying analytical snd sther, review prcmdures. A review issubstantlally *ess in $cspe than an au&lt eondueted in acrordance with Standard on Ailditingalrd consequently does nat enable us to obtais a$surance that we would become aware ofall signlficant matter that might be identified in an audit. Accordingly, we do not express anaudit opinion,

lis: *l il*-*, *egut fi*h*i*ru, sl AF;*pt $tr*st* fi+*t Ta*rk*rxm, {h*|*nsi - S0S$S$- pfi I Sq{ legstrI}iBO: No.I*f,lub House Road,',S Wing sf 3rd fl,uor, subfaffiafllrn Bulldlrrg cherrnai - 6ffi2. plt .s{4 Ss4ssmg Mob: s7gsg03gr$

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5. Sased on our review cq*ducted as abov€, nothing has com* to our attention th*t causes us to

believe that the accompanylng Stetement, prepared in accordance with the recognitiofi and

measurement principles laid down in the aforesaid lndian Accounting Standards {'lnd AS'}

spectfied lrnder Section 133 nf the {ompanies Act, 2013 as amended, read with relevant rufes

issued there urder and other accounting principles generally accepted in lndia, has not

discbsed the manner in which it ls to be dixlosed, or that it contains any material

misstatemenL

E We draw attentio* tq Note No,3 of the financlal rgsults, which discloses the uncertaintie$ and

the impact of the COVID-19 pandemic on the Company's operations and financial results as

assessed byth* rnanagement ofthe Company,

Our conrlusi*n on the State:rn*nt is no.t rflsdllfied in respect of these fftatters"

For ft, Sundararaiafi & Assrcifitss{hartere Accountants

Part,ner

no.0?s452UIDIN : clc fu{;/;52fift4& P/t SqetPlace l Chenn'al

Dated: 8oo Novernber ?S20

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