SR. Baruipot & Co, LLP 22ers Bot Maa Tel :#91 22.6192 0000 Fax: +91 22.6192 1000 Auditor's Report on Quarterly Consolidated Financial Results of the Company Pursuant to the Clause 41 of the Listing Agreement To, Board of Directors Capital First Limited We have audited the quarterly consolidated financial results of Capital First Limited for the quarter ended June 30, 2015, attached herewith, being submitted by the company pursuant to the requirement of clause 41 of the Listing Agreement, except for the disclosures regarding ‘Public Shareholding’ and ‘Promoter and Promoter Group Shareholding’ which have been traced from disclosures made by the management and have not been audited by us. These consolidated quarterly financial results have been prepared from consolidated interim financial statements, which are the responsibility of the Company's management and have been approved by the Board of Directors. Our responsibility is to express an opinion on these consolidated financial results based on our audit of such consolidated interim financial statements, which have been prepared in accordance with recognition and measurement principles laid down in Accounting Standard 25 “Interim Financial Reporting”, specified under section 133 of the Companies Act, 2013, read with rule 7 of the Companies (Accounts) Rules, 2014 and other accounting principles generally accepted in Iné 2. We conducted our audit in accordance with the auditing standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial results are free of material misstatements. An audit includes examining, on a test basis, evidence supporting the amounts disclosed as financial results. An audit also includes assessing the accounting principles used and significant estimates made by management. We believe that our audit provides a reasonable basis for our opinion. 3. We did not audit the financial statements of a subsidiary included in the consolidated quarterly financial results, whose consolidated interim financial statements reflect total assets of Rs. 50.33 Lakhs as at June 30, 2015; as well as the total revenue of Rs. Nil for quarter ended June 30, 2015. These unaudited interim financial statements and other financial Information have been certified and furnished to us, by the management of Capital First Limited, and our opinion to the extent they have been derived from such unaudited interim financial Statements based solely on the certified unaudited interim financial Statements provided by management. Our opinion is not qualified in respect of this matter. 4. In our opinion and to the best of our inform these consolidated quarterly financial results: n and according to the explanations given to us (include the quarterly financial results of the following entities: 2) Capital First Limited: b) Capital First Securities Limited; © Capital First investment Advisory Limited: ) Capital First Commodities Limited: ©) Capital First Home Finance Private Limited: and ) Anchor Investment & Trading Private Limited have been presented in accordance with the requirements of clause 41 of the Listing Agreement in this regard; and Gi) give a true and fair view of the consolidated net profit and other financial information for the quarter ended June 30, 2015SR. Batuisoi & Co. LLP 5. Further, read with paragraph 1 above, we also report that we have, on the basis of the books of account and other records and information and explanations given to us by the management, also verified the consolidated number of shares as well as percentage of shareholdings in respect of aggregate amount of consolidated public shareholdings, as furnished by the company in terms of clause 35 of the Listing Agreement and found the same to be correct, For S.R. BATLIBO! & CO. LLP ICAI Firm registration number: 301003E Chartered Accountants Yael my eae 45 Place : Mumbai Date : August 4, 2015CAPITAL FIRST LIMITED (CIN po. .20120uH2005PLC156795) eg Office: 1th Foor, Toner 2 iniaBuls Finance Conve, Sonagai apt Marg, Ebtinstona (W) Mumbai 400 013 ‘STATEMENT OF CONSOLIDATED AUDITED RESULTS FOR THE QUARTER ENDED JUNE 30,2015, ant (etna) TER ENDED waa ta PARTICULARS wa asa | moana] — arate ‘auomea) | venttea) | auton) | (aude + [come om operations Ista tow apes segooxs| aearazs| —arznsme| —vanqnngo KS Oieropraan ene sae soar] “Tae ry cn or opr senisma| —ansoest|—azanno|—sehacso [ese Eyes ets renee arse] asmasr] asta tsaane bape tessa egase diese se ae Sons laren sn mt oe te simot| aimarr| —ayatas|rosteat i) aorsoces arrest Strere| danas] Haro, trees epson Perea ches fs] Tamaen| nn oa ata witen a i aaa faa sce epee agcee| zones! aaoas| sana Reta expen viirems| —azeesn| —rivense|—aacne 2 |prtt tom Operations before Other name, Fnnce Cot arersn| —ragnoat]——_saeone Exceptoal ame 2). « [onsiname aii coro river $ret tow snr ante noe Finance ons &Exepenl aenea| marae) ssanaat foe ee ¢ fermee cons aoousi| —wessrgn| ——rezuons + [petro ona, anteater France cons but utre ‘eroa| —‘navnas|Teante [ceptor name «seperate : - 5, [stom Oars lst 8) soszo] aennao| —aauzas| sean to |fetevrmcs pnd Beaten tan seem) tits) aise Sacto 11 |net ovr tom orton ane er tx 0) aoss| deere] domes] staanse 12 [Eten om s 12 lnc orth cua yaar gauss] aeerz0]—zouea] staan 1s ete She Ca fs e101 shar) Sim] Seman] Bite pe 1s |Rewenes dng even Reve soper tune sx wannae 18 lvEnrine pete 2) oe Sonoda toa) ioinero. en) one ey et ae 78 ures 38 ah ae borings prone EP) ator Errata) vaRera oa ‘Sette oe 435 ae 7 hese) is a ah an er re nto tated 7 paRTICUCARS OF SWERENOTOING + putt shareolaing [Nena Sure sroresce] —stasocar| —zaseneir|——atasnger [Peering a sheldng sre) See) far Se 2 [promoter and Promoter Group sarehaiing sna Errore Shane shace . - [Sweets shares a2 % ft shrtkin of roles etree) : : : [Peerage ches (os oe il ahr capt h campany no encore [Atmore ches sosessce| soansera| soatsom | sowessra arent chars (053% be oa hart of romotr ‘irom ““enoos| ton ‘ooo trom re) [Peerage ches 22% o et are capt cone cos] essen] naan sare oe QUARTER ENDED] _ mia ut 30.06.2015 Wve TOR COUPLES Ponaegat fe eprint 1 - recat heuer Canon 4 Devendra tere ; 4 Fenomeg uredvad ate ed tthe que | tlshiy : Hy a MUM‘sae a. The audited consoled franca esuts relates to Capa Firt Limited (he ‘Company’ ans subsiiaios(ogather refered as ‘Grou. The consldted ‘nancial esuts ae prepares in accordance wih the pines and procedures forthe preparation and presetaton of consohated aocounts ae et out ‘Accounting Stands (AS) - 21 ‘Consolidated Finandl Statement’ noted under secon 133 ct the Companies Aat 20% (he Act) read topes wih paregrapn 7 of he Companies (account) Rule, 2074 The nares esis of te Gompary ants subedanes have been combined on a ine-byne Das Sig together the book values of Ike lms of astete, habits, nome and expeneas, aor ehminaing Ie sroup balances and infe-roup wensactons resuting in ureaised profs er osses. The const arc resus fre quarter endad June 30,2015, nave been reviewed byte Aud Comite and subsoquenty approved bythe Board of Doctors he" Board al thor respective meetings had on August 4, 2018. During the quarter ended June 30,2015, te Company has changad is estimates related to provisioning for mrtgage loans. Censequent tothe change in sich ‘estates, prewsion and rio rte quarter ended Jane 30,2013 ger by RS. B87 70k. ‘Athe consolidated lve. the main business ofthe Company i financing A such, there are ro separate reportable segments as per he Accounting Standard 45) 17 Segment Repring nf under scion 33 oe Conpunes At 213 (he Re) ea peta paragraph 7 he Compan (eons) ©. Derng he quarter andod June 30,2018 18,058 stock options ware exercised by elgble amployee unde various CFL. Emplayeas Stock Options Schemes Fques for previous quater year have been regrcuped andlor Lelassfied wherever conldered necessary, confoem fo eaten quarter Cassiicaton | To Stansine Financial Rests are valle onthe Company's webs vie. ww capst.com and onthe websites of BSE (awarbscina com) and NSE (snow nai com). STANDALONE FINANCIALS SUMMARY ‘QUARTER ENDED YVERRERNDED, PARTICULARS WORRTS | esa0ts | —sopeaa | — s1032018 (usted) (dudies) (audited) \Ausites) ‘Roverves nein oer ncome) sagea70 srszsos} sass 12.869.19 Profit before ta 4743.08, 4545.18 327052 “0.19192 Prot afer tx 310080, 562. 220085 4120203 TAL FIRST LMMTED V. Vaidyanathan Pace: Mua Caiman & Managing Drecor Date: Angst 4 2015 ‘IN No 00082598 wd,SR. BaTuBot & Co. LLP 25 Sens Sept Noro ‘Chartered Accountants Baar hes) Tel = #91 22.6192 0000 Fax: +91 22 6192 1000 ‘Auditor's Report on Quarterly Financial Results of the Company Pursuant to the Clause 41 of tthe Listing Agreement To Board of Directors of Capital First Limited, 1. We have audited the quarterly financial results of Capital First Limited for the quarter ended June 30, 2015, attached herewith, being submitted by the company pursuant to the requirement of clause 41 of the Listing Agreement, except for the disclosures regarding ‘Public Shareholding’ and ‘Promoter and Promoter Group Shareholding’ which have been traced from disclosures made by the management and have not been audited by us. These quarterly financial results have been prepared on the basis of the interim finan: statements, which are the responsibility of the company's management and have been approved by the Board of Directors. Our responsibility is to express an opinion on these financial results based on our audit of such interim financial statements, prepared in accordance with recognition and measurement principles laid down in Accounting Standard 25 “Interim Financial Reporting”, specified under section 133 of the Companies Act, 2013, read with rule 7 of the Companies (Accounts) Rules, 2014 and other accounting principles generally accepted in India. 2. We conducted our audit in accordance with the auditing standards generally accepted in india. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial results are free of material misstatements. An audit includes examining, on a test basis, evidence supporting the amounts disclosed as financial results. An audit also includes assessing the accounting principles used and significant estimates made by management. We believe that our audit provides a reasonable basis for our opinion. 3. In our opinion and to the best of our information and according to the explanations given to us these quarterly financial results : are presented in accordance with the requirements of clause 41 of the Lis Agreement in this regard; and 1, give a true and fair view of the net profit and other financial information for the quarter ended June 30, 2015 4, Further, read with paragraph 1 above, we also report that we have, on the basis of the books fof account and other records and information and explanations given to us by the management, also verified the number of shares as well as percentage of shareholdings in respect of aggregate amount of public shareholdings, as furnished by the company in terms of clause 35 of the Listing Agreement and found the same to be correct. BATLIBO! & CO. LLP tration number: 301003E Chartered Accountants Ald i per Viren H. Mehta Partner Membership No.: 048749 Place: Mumbat Date: August 4, 2015ee (cin no, L2s4zoun2008P.c166795) eps Ore 5h Fost. Tower 2, clans rinse Cee, Seal epat Mag, haste (N), Munda 20 013, STATEMENT OF STANDALONE AJOITED RESULTS FOR THE QUARTER ENDED JUNE 30,201 “GURRTER ENDED PARTICULARS, wOOERSTE aR TE Ene “dudes audtes. | _‘tavaesn | __“tanic_—_| [enenme fem orton serrem| maar syaso78 19840 [2 ote ooetne eae sae 066 "008 7 "otal income rom operons ne) sessaro| raza asa 12361 2 |expensos [a enclaves beets exensee aeseee ome sammoe aes, {3} Prevteon ante ot utr) sosser aiest 2ites0 soaae 83 [) amorinesioan ogi cont, Bsr Bane! teat ‘serese legal ang Peers Saget a Sena 135100 eae \nontrarpenee uae 25aten aan 408 5 Feta Exoensen vésosos] —astzas s6as204 Shecor [promt tom Operations before other nome, Finance Cot raoress| 2431108 nse susecor lescenoratitore a) panel 5 rat or Ordinary actin betore Finance conte & nat saan lexesuonl tome 0), [Enon Cone [rat tor Ordinary ates ater Finance coats but before lexeepsonlteme (6), [scesora ters 8 rat or Ordinary ate before tax (748) e730 ass seats 4 [faeces (reutng Ona ese 0 ‘ean 1 |uet Brot rom Ornay aebibesanar tx (8-10) sos sist siaonss 12 [Eeornay to " “ 4 |uet Pro tore perio (4-2) 2.10050 asiaas srg020s 14 |Pasdueeauty Share Capt (Face Vue Rs 10 pr sar) Sione Sines een 1 |Receees excusing Revlon Resones ab per Duane shes ot ise 16 |e) eninge pr sare EPS) tore Eerrtnryens) (scevaue Rs oper share “Base te) aes 42 20 sae “Diea ae ta 38 be ly Eamnge per share (EPS) har Extraordinary items) face vate Oper share) ™ is PARE 7 PARTICULARS OF SHARENOLBNG [Ruoe 2 sisnea| s1angss7| — maes7 1405.87 Percentage 0 sarealiog 0 Suez] ma een 2 promoters ane Promoter Group sharholing LPerznape of shares (au 2 che ta shown of : : "enrol share capt he . [moe of sheres ‘seass.eoz| — s0-4es.c02 59.405 802 e062 Lperenape shares ab 4 of he lt shreasng of ronetrs ard romstor vo) sono so000y| 0.0 seo. “ercomage snares (aso tattle capita he veal ‘ese aol vaso TaRTICULARS “GURRTER ENDED 0082018 1B BESTOR CONPARTS Pencoa atthe ongenna he auaer a Remain used ats ond of yan : 8. R. BATLIB -ote The acts tances or te unter ened re 30, 2018 have been evens by he Aust Comin and aubseqenty sored byte Boat ot ects ine Sor) athe especie mestrge Neon Aapul 4 215 Outng te quate ended uw 30 2018, th Company has changed i sites tle to proving fr argepe nes. Consequen the angen Sicnestinates, rove ana wie ofthe gue obs Je 302015 sMgher ys 857 70S The main pune ft Company traning A sn have ae no separate parable segs a6 per he Zcounng Stands (AS) 7 Segment ‘Repringrathe unde exon T2aobe Campaes Act 207, ea ete wt paragraph Tete Corpus (Accu Rules 2015 4 Quen the gare ended June 39,2016, 115,85 stock options mee otrcndy sige amployses der vatious CF Enpayes Stock Oona Schone ues fer grevus uae’ earhave bon regrouped andr odasiad wherever considered racessary. 0 carfrm teen guar csieaion Bate Augie 62015 \0 FOR IDENTIFICATION | afar andewane &CO.LLP | MUMBAI