¥ ‘The Board of Directors Bimetal Bearings Limited “Huzur Gardens", Sembiam, Chennai - 600011 1. We have reviewed the results of Bimetal Bearings Limited (the “Company”) for the quarter ended September 30, 2014 which are inclided in the accompanying ‘Statement of unaudited financial results for the quarter ended September 30, 2014 and the statement of assets and liabilities as on that date (the “Statement”), except for the disclosures regarding ‘Publie Shareholding’ and ‘Promoter and Promoter Group Shareholding’ which have been traced from disclosures made by the Management but have neither been reviewed nor been audited by us. The Statement has been prepared by the ‘Company pursuant to Clause 41 of the Listing Agreement with the Stock Exchanges in India, which has been initialled by us for identification purposes. This Statement is the responsibility of the Company's management and has been approved by the Board of Directors, Our responsibility is to issue a report on the Statement based on our review. 2. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. This Standard requires that wé plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement, 3. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit, We have not performed an audit and, accordingly, we do not express an audit opinion 4, We have only traced the disclosures regarding ‘Public Shareholding’ and ‘Promoter and Promoter Group Shareholding’ in the Statement from the disclosures made by the Management and are, therefore, not expressing a review opinion thereon. 5. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the Statement has not been prepared in all material respects in accordance with the applicable Accounting Standards notified pursuant to the Companies (Accounting Standards) Rules, 2006 as pper Section 211(3C) of the Companies Act, 1956 read with the General Circular 15/2013 dated September 13, 2033 of the Ministry of Corporate Affairs in respect of Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies, and has not disclosed the information required to be disclosed in terms of Clause 41 of the Listing Agreement including the manner in which it is to be disclosed, or that it contains any material misstatement. For Price Waterhouse Firm Registration Number: go1112 Chartered Accountants dled. Subramanian Vivek Chennai Partner November 14, 2024 Membership Number: 100332BIMETAL BEARINGS LIMITED ‘ CCIN:LIS1BOTNI961PLCONES (AOMEMBER OF AMALGAMATIONS GROUP) Regd Office: Hanae Gardens, Sembam, Chena - 600 OL eh9442597SS8L002-2221159 Emil vihyashankarabimiteco.ie Webstewww. bine ‘Statement of Unueited Ftaall Rests fo the Quarter ended Mth September 2014 Rs tn Latte “Gunrerended Taper Year anda Partials suopaoe | saog2014 | suoo aos | woooaore | so0ya0is | siaaa008 TUnsodved [Unaudited | Unauatea [Unaudited [ Unwadited [Audited [income From Opentons (@) Net Sues(Net of Ete Duy) so26] —sarsas} —seouss| 7186) russ! agasr (Other Operating eae vrais) asisal ters] st6as] 2081] sas {rota Income Fam Operations (Net) serear|—s5staa] —su593q| anaes} rarnee| 14805] lexpenses 2) Cost of Maris Consumed ssais| —woatas] 212295] aati} gomnael apenas 1) Pucca of Steck in Trade i : - vst 2 taat ©) Change in Invenio Fnehed Goods, 966 taal tao] tase) tas] 8 Work n Progress nd Stock in Trae 2) Employee beets expese soda) singe] St030)—t0uau] 0145 2) Depteciin ac anotistion expenses tor] tagsr] toss] ero] air) 9) Ober Expense 6aa] 1016.35] to179s) aos] 211K fra Expenses arses] 36125] aorose] mata] tains] Lasts [rant (Loss fom Operations before ater Income, Finance Costs and Exceptional items (1-2) pest] 5433) tego] sata sis] aa forte tae wa} rss] sas) iso] aan] sta [rrr rom ordinary setts before iss] cao] sss) sass] sural sae ‘nance costs and excepional ews) Jsance Coss sas 201 sas| we] uaa ana rot ram ordinary aetites ater «om| ssi9) 798] acai] suead] so Anaace costs but before exceptions emit) lxceton! tems - - - - : . Irate fom Ordisary Activites Hefore Tax) oon) 5619, -ay08e]— san] snca [rex Expense 734 iss) gas] seas] ayo], [se rot rom Orsinary Activites ater Tan (9-0) saa) secs] asst] ser.0s] 207 fsaccsnay tems (Net oF Tax expenses) 2 . z é ‘ Ine Peo or the Perio (11-42) amas] ssc] asst] sens) geri sas [raid wp Eauity Share capital amso] aso) sazsol aso] sao] ae ace ale RlO/-ech) Ieserves Exetuding Rev fearing er sare (fore ext (oot annuatied) a) sane nersi| — Retot] ease] Reson] mass} sto co) ites ne7ai] Rtas] sae] so] Ras} |naraings er sare ater exenordinary Hom) oot snavalied) Js) aie ners] Reta] Rede] Resa] ces] Rao (0) Dies nero] Retor] —medse] neon] nse} Reto ‘Sekt information Tor the Quarterand Three Monts ended 300 A. |PARTICULARS OF SHARE HOLDING 1 Padi staclsing 12) Nomber of Shares saawrs| —— scasrs] snr seasrs] 96087 1) Percentage oF Sareboding asim asim as12%| rsi2m] asi 2 [Promotes and promo ros shcling yPeege/Eneumbered xu xi si Nu ‘a x jon encumbered ‘umber Sates acting] 2uens]—2scurne] —aacarne| asst] assure Percentage of Seas a% ofthe 1co00%| 09.00%] ron00%| —tanaay] —r0000%| —r19000% sharing of promoter and promoter oup) -Perceage of shares (as. fhe tl share ap or] anne] ress] ae] m4] 748rier ended Seamer SO 077 iL Statement of Ants an Libis sin los aa Tar Particulars a sepenber 206 iar 2016 EQUITY AND LIABILITIES ‘Stare Halder Funds (@ share expat sso] on (Reserves and supe sis aes Sub-ata Ta Tag Non Curent abies (@) Longer borowiegs 550) ros (Q) Deter thai) ana 24 {)Langieen Provisens 12480 2484 ‘Sub-ota-Noncorrent alitie asa) ct. Caren abies (a) Tae prybles 128475 1084.13 (0) Ober ear ibis 19) 73524 (6) Ste provisions 2807) esos Sub-ota- Curent ais Ta] aml] “ota uit and Linbiltien ASSETS Now earent ets (Fed sess 5) Non caren vesments (6) Longin oars ar ances (@ Oternncurent ses ‘Set-ataNon carrer ascte ‘Current ates (a) Curent investnents Co tecores| (e) Tae resvabis (@)cashand ban balznces (©) Shor em loans ard ances otercurestanes ‘Sub-tota- Current asics Tota Assets jth November 2014 and intl review of he ae fas been ead ot by satay airs ofthe Company. sual the entctnent of he Companies Act 20130HE Act) Company hs, feive It Age 2014 reviewed aed evel he esinated se ives 5 Gxed assets, genely in accordance with he provisions f Schedule the Act adi cei eases based on erie evaluation, langslvs than honda in Sehele . Conseveny, (a te depeeciin charg i higher profit befor taxis ower fr he ater endl September 30.2014 and six months ended September 30,2014 by is 5.65 lakhs and Rs. 83.30 lakhs respecte, Ines of fed ast whee tere mo ems fl i, a deter above, the Company ba ated th writen down val (ef esis lu) sa Api, 201 agureaing to Rs, 892 lakh ofan) othe Retained Eating, 8 allowed bythe AL he Peviou perid Figures have bene gopelelasied whereve neces to confer othe clasifeaioe fc ths quate he business activites reece ie the above facia ests comps of anutctueand sl of pn shat Bearings Acorn, thee m0 ota potable pray busines epent por Asst Sandacd 17 Sepent Rep). fouacat overnber 1, 2084