27 Pug 2015 19:40 HP Fax page 2 eee Bmociretonae (eps cbc A204 Pt Aun Cope Ei Ne De 11024 ‘baa oerargenaaac Tae arity tutor ear ‘Aids aS nenicia fom THe uaER WEAR ENDED SET RE, Onaga sa cum: | care | cue | see | vee fae | Sse | ther | ee | ee een B/S) ER) eR] Ss cram) | camane | rea | owe | cae [ | far | — Yen] tie eesr| sa = 7 | A] Fe « fomoe ncn th woken pepe dear er ee | ements xa[ | 0] | 1 [nena deren ene _ «| 2 i ) + Tri oe Fu ere a “lelmemsmee ‘wo[ wets) ae] ae oo) Tie] een se] me) ar 3 fun Son sortie cim icone ncn cmap) ame] ee [ce — =a Tre 1 re vw Fran nb ne oa ane ae vm * resco = 2 oi . 1 ft da to coy ie enn po ee a =| | [we] | - ef] aso] pepe om cpa Fact raha) Tees me sor [te] cho rman are bce it PG man] aaa ae oR esl oesceeansr imeem) z | Fs] - Tn] — sass] aeatea| sar] ra 3 peor a noone ‘Zooe| stars] ssc! sen my [rene Penaen Gm Suet pcs nau gs we Nay pT ABST > : | nova cioien ura dns te pie mpeny = 2 = = wae | seme] eam | aoa a ee [Precis trea ai wee cnte be Corpo Teac] vaeoa| Fonte] va27 Aug 2015 1940 HP Fax page 3 Statement of Assets and Labites (rout Rs, Lacs) ‘Year endee Year endo sooe20r4 2008 2018 (vetos) ‘Gucliod) ‘A cQUITY &LiABILITIES ' Shareholders finds (@) Share copa! 1074 10% (0) Reserwes and surplus 3488 S46 30 az 2 Noncurent ibe (3) Othe long-term labios 4s n {G) Long tem provsione a 8 8 Curenttabities {@) Shortie borowegs - ® (©) Trade payanes 28 (©) Ober eurent ties “7 (@) Shorter powsions 70 Ta TOTAL -EQUITY & LIABILITIES aa 8 assers 1 Nor-urrent assess (@) Fed aosate asa (0) Detered tax assets ne) 0 (©) Longom leans & aaverces (@) Omer non-curentasets 2 cument esse (2) irerores 220 (0) Tracorecsvadles bse {©) Gash ane cash onuvlets 150 {6} Stertiom leans and advances En (6) Obbercarent asses 0 2 as a TOTAL ASSETS =—aae—_—_ EE Notes: 1 "Board of Brector have recommended a Dwiene of Ra 2.50 per equty share of face valu of Re {each one Company ad wbjct to approval of sarehoders athe ensuing Annual Geral Meetng 2. The real forthe quar! year ended 30th June 2015 have been reviewed by be Aus Comat and were taken or record bythe Baad of Dracrs at her mening held on 27 ‘Auguet 2018 12s revenue fom Household and Consumer Ourables segments exceeds 10% of otal tumove at {quer and June 2015. The segment emits have bean shou fre ene yea. ‘The Company nam provided Minenur Mtrate Tax AD) Figures nave been regrouped /renangedwnereve ces Fins or yar enc 30m June 209 ar te blancig fers tween he ated es forth fu faecal year upto 30% June 2048 an the Are ple Tat karen 2015 Wc ‘wore subject od review. Date 27" August, 2085 For Sige: eda Utes Pace New Dat ass ee . (Rajoor Bion 2:858)) Maraigg eer, DizectOr rae?27 Aug 2015 19:41 HP Fax 1 Segment Revenue {@)_ Sowing Machines and Related Accessories {@)_ousonold and Consumer Durables Total Les: er Sogmient Revenue Not Saloancore form Opearations ‘Segmont Results [Prott/(Loss] from orainery 2 actives tore nance cost {@)_ Sewing Machines and Related Accossores (0) Household and Consumer Durables “Total bess 9) Finance Cost fp Ober Urotocabl Expedite nat of Uratiabe Profit (Loss) from ordinary activites ser {nance costs but before exceptional ems Excoptonl ems. Profit before tax 3 Capital Employed ‘Segment Assets - Segment Labities) {) Sowing Machines and Related Accessories {©} Househod and Consumer Durabos Total Year endeo 30.08.2015 (Autos) 25,98 3.300, 797 ——ar ‘SEGMENT WISE REVENUE, RESULTS AND CAPITAL EMPLOYED UNDER CLAUSE 41 OF THE LISTING "AGREEMENT ‘Amounts. Lacs) ‘Year ansed 30082016 ‘audited 22098 2237 F338 ——ar 269 87 7886 1.08e 20 ae 2025, =r27 Aug 2015 1942 HP Fax page 5 ~ RAY & RAY CHARTERED ACCOUNTANTS 205, ansal Bhawan, 16, Kesturba Gandhi Marg, New Delhi - 110001 +91 11 29703418, 23705416, 41525215 rayandraydelhi@vsni.com — wmwtayoray.net INDEPENDENT AUDITOR'S REPORT To the Members of Singer India Limited Report on the Financial Statements We have audited the accompanying financial statements of SINGER INDIA LIMITED ("the Company") which comprise the Balance Sheet as at 30° June, 2015, the Statement of Prafit anc: Loss, the Cash Flov Statement for the year then ended, and a suramary of the significant accounting policies and other explanatory information, Management's Responsibility for the Financial Statements, ‘The Company's Board of Directors is responsible for the matters stated in Section 134(3) of the Companies Act, 2013 ["the Ac") with respect to the preparation of these financial statements that give a tue and fair view of the financial position, financial per‘armance and cash flows of the Company in accordance with the accounting principles generally accepted in Incla, including the Accounting Standards specified under Section. 123 of read with Bule of the Companies (Accounts) Rules 2014, This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies, making Judgments and estimates that are reasonable and prudent, and design, implementatian and maintenance ff adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial Statements that give a true and fair view and are free from material misstatement, whether du to fraud Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We have taken into account the provisiens ofthe 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. ‘We conducted our audit im accordance with the Standards on Auditing specified uncer Section 143(10) of the Act. Those Standards require that we comply with ethical requirements and plan and perform the dit to obtain reasonable assurance about whether the financial statements are tree from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the nancial statements, whether due to fraud ot error. (n making those risk assessments, the auditor considers internal financial cartrol relevant to the Company’s preparation ofthe financial statements that give a true and fair view in order to design audit procedures that are appropriate inthe circumstances, but not for te purpose of expressing an opinion on whether the Company has in place an adequate internal financial controls system over financial reporting and the cperating effectiveness of such controls. An aucit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estmaces made by the Company's Directors, as well as evaluating the overall presentation of the finazcal statements, We believe that she audit evidence we have obtained is sullcient ard appropriate to provide a basis for car audit opinion on the financial statements Kolkata’ Mumbai | Chennai ' Bangalore27 Aug 2015 19:43 HP Fax page 6 RAY & RAY CHARTERED ACCOUNTANTS Opi Im our opinion and to the best of our information and according to te 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 fair view in conformity with the accounting principles generally accepted in (nia, of the state of affairs of the Company as at 30% June, 2015 and its profitand its cash flows for the year ended on that date Report on Other Legal and Regulatory Requirements 1. As required the Companies (Auditor's Report) Order 2015 (‘the Order’, issued by the Censral Government of India in terms af sub-Sectian (11) of Section 143 of the Companies Act, 2013 (the Act}, we give in the Annexure a statement on the matters specified in paragraph 3 & 4 ofthe said Order. 2. _Asrequired by Section 143 (3) ofthe Act, we report chat (a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit. (b) Im our opinion, proper books of account as requited by law have heen kept by the Company so far as it appears from our examination of those books. (c)__ The Balance Sheet, the Statement of Profit and Loss, and the Cash Flow Statement dealt ‘with by this Report are in agreement with the books of account. (@)__ Imour opinion, the aforesatd financiat statements comply with the Accounting Standards specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014. (e) On the basis of the written representations recelved from the directors as on 30" June, 2015 taken on record by the Board of Directors, none of the directors is disqualified as on 30 June, 2015 from being appointed as a director in cerms of Section 164 (2) of the Act. (8 Wie respect to the other matters to be included in the Auditor’s Report in accordance ‘with Rule 41 of the Companies (Audit and Auditors) Rules, 2014, in our apinion and to the best of our information and according tothe explanations given to us: |. The Company has disclosed the impact of pending litigation on ts financial position ia its financial statement as reforred to in Note 32A (i) and Note 38 to the fnancial statement. {The Company did nothave any long-term contracts including deri ‘which there were any material foreseeable losses, ive contracts for iii, There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company. For RAY & RAY Chartered Accountants Firm Ropstrtton no SULO72E {4 drums Prac: New Det (AK Shama) Date 27 August, 2015 Porter Membership no. 080085