SHARP INVESTMENTS LTD.
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oar easeC GHATAK & CO.
Chartered Accountants
107, NSC BOSE ROAD
KOLKATA — 700040
Review Report to
The Board of Directors,
Sharp Investments Limited
We have reviewed the accompanying statement of unaudited financial results of Sharp
Investments Limited for the period ended 31* December, 2014 (the “Statement”) 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. This statement is the responsibility of the Company's Management and has been approved by
the Board of Directors/ committee of Board of Directors. Our responsibility is to issue a report
on these financial statements based on our review.
We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410,
Engagements to Review of Interim Financial Siaiemenis issued by the Institute of Chartered
Accountants of India. This standard requires that we plan and perform the review to obtain
moderate assurance as to whether the financial statements are free of material misstatement.
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.
Based on our review conducted as above, nothing has come to our attention that causes us 0
believe that the accompanying statement of unaudited financial results prepared in accordance
with recognition and megsurement principles laid down in Accounting Standard 25 * Interim
Financial Reporting” [specified under the Companies Act, 1956, which are deemed to be
applicable as per section 133 of the Companies Act, 2013, read with rule 7 of the Companies
(Accounts) Rules 2014] and other recognized accounting practices and policies has not disclosed
the information required to be disclosed in terms of Clause 41 of the Listing Agreement
including the manner in which itis to be disclosed, or that it contains any material misstatement
Place: Kolkata
Dated : 13.02.2015
C. GHATAK & CO.
(Chinmay Ghatak)
Partner
O
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ae J
XL lered Accountant
ership No. 003591