| ap | 304, SSR Corporate Park 13/6, Mathura Road, A Kumar Vijay Gupta & Co. Feet io |< Loraine) Ph : 0129-2254007-11, Fax : 0129-2254006 Limited Review Report Review Report to Barak Valley Cements Limited 202, Royal View, BK. Kakoti Road, ‘Ulubari, Guwahati, Assam-781007 We have reviewed the accompanying statement of un-audited financial results of Barak Valley Cements Limited for the quarter and half year ended 30.09.2014 except for the disclosures regarding ‘Public Shareholding’ and ‘Promoter and Promoter Group Shareholding” which have been traced from disclosures made by the management and hhave not been audited by us. 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 these financial statements based on our review. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2400, engagements to Review Financial Statements 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. 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. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards 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 it is to be isclosed, or that it contains any material misstatement. For Kumar Vijay Gupta & Co., | AGETfBed Accountants, Dare: 14" peyember, 2oly Place Faridabad (HRY)| vel Barak Valley Cements Lid. ', Deepali, Pitam Pura, Delhi-34 Tel: +94-11-27033828 / 829 Fax : +91-11-27033830 smal: delhi@barakcement.com «Website; wirharakcement.com Soa ea subse CIN:L01403AS1999PLC005741 (Rs. inbakts) Un audited Standalone Financial Results forth Guarior Hall year ended 30m Sepionen 201d 5 YER ee ‘QUARTER ENDED HALF YEAR ENDED ae (Unaucted) (Gnauatos) | (OED, 30.09.2016 | 30.08.2016 | 30.00.2013 | 30.08.2014 | 30.00.2013 | 31.03.2014 1 | Income from Operations snr Serre rom operas aressa} sear40] nar] coors0| a7o0s0] toss veetece ny beer neote sos] 1306] see as tate om peretons oe) mcr | “aieasr | ease toe 2 leznses Gxt mao corsunma sees 7203s] susan} 13orz0] rove2| aeeae Prcrwocnmenorectnshed roc, | enzo] ‘24ae| ntan) team] fdany adel ft: pogec an tn: wse > Enplore bets epee zwsse| 22471] ane] arize| asa] tome fy Tareporaton cen sias0| exsis| stare) szrses| roses soon Jroemecstonandarerieatonopense | itzee| tros0| tras] ‘aseea| ‘neea] ° oe [ober meres siiors] sista] oeo8s | zaecco] aterar| seresy "ot Experane zesia2| ascoar| iestee| ssovao| aeunes| seater 3 [patos rom operons beter Income, tance costeand exceptional itana| 15560 asss0] ran] siose| tease] sates ey 4 ence sean 0g 2d ea] de a : Prom Los rm ordinates etre eeertrt—C—ti—CSrsrs—CS—SCsésSsiés=iéi(‘ E==S=SCséCE™’W 2 ferme cote veass] wssr| toras| saeco] 30000 eau 7 [ere tom onary acts stor jinancecois but batrooncetona toms | 147] trast] azz0) sense) seen) aso] [ovr 6 Joxeptonaltone fp ee Pez] S eetadas ne fem ondary Acti beee! sr] ares] aoaro) tease] cases) cosa] 10 /Tax Expense (Not of AT) . : : : - 2086) +1 |Not Profit (Loss) from ordinary activides, faerie star) t7tst| 20270) 18268) (188.63)) (64.37) feaataccme emcssiarace vant | saeco] srrecs| zaieon] zxtaco] zaiee0| — zoiear 19 |Resoweexcing Revatton Reserves s202z0} etsoee| senez7| 20220] sesezr| soross 4 [earning por share of te. 11-cac) (ot annuateed (a) Basic 0.05 O77 (0.91) 0.82 (0.84)] (0.29)| Co oanse gos] _o77| osu] _os2| oan} _ ozs) aii? For Barak Valley Cements Limited ack WORKS baba a a(n loo BK Kako Ro, Uber, Guvahet T8057 (Assam) Ph, 0B61-2404670 7H Fox 1b aNRaOTE pur Ghat, Distt. : Karimganj-788803 (Assam) - Ph, @3843-268250 268601 « Fox: KOLKATA OFFICE : CF - 261, Salt Lake City, Sectors Kekata-700064 Ph,“ O3Scl00M6Ib1/ ea lce ron[PARTICULAR OF SHAREHOLDING 1 [Putte sharonoten Number of Shares = Potcontage of shareholaing 2 [Promoters end Promoter Group Sheroholcing, (6) Plodgad /Encumbered Number of Shares ~ Peroantage of share (982% ofthe total shiaoholding of promoter and promotor foroup) - Peroentage of share (as 2% ofthe total Jena Capa ofthe company) b) Non encumbered Number of Shares = Percentage of share (ae 2% ofthe total |sharenoizing of promoter and promoter group) = Percentage of share (as 2% of te total share [Capital of the company) “oor 1.000321 10000 9079470 097 13080524 100.00 03 soreeee| so7a.ara| goreea| oore.aa) aoer] oer] sr] gar sqoe037i] tenses] sacens7H] 13,0802 10000] 10000] 10000 400.00 soca} soos] son] sn.08 particulars Quarter ended 30.09.2014 Is |iwestor COMPLAINTS JPencing at the beginning of he quarter [Received dung the quarter Disposed of during tro quater Remaining unresolved atthe end of he quarter Place: New Dethi Date : 14.11.2014 By Order of the Board be KenafeakeVellewGements Limited CChaiman & Whole Time Director Director34 Tal (vc. Barak Valley Cements Lrd. 281, Deepall,Pitam Pura, Del Email : dethi@barakcoment.com + Website : www.barakcement.com 1-41-27039628 / 829 Fax : +91-41-27033830 Un “audited Consolidated Financial Results for the Quarter/ Haif year ended 30th September, 2014 oe ‘QUARTER ENDED HALF YEAR ENDED | YEAR . (Unaudited) (Unaualted) plana (audited) 30.09.2044 | 30.06.2044 | 30.00.2013 | 30.09.2014 | 36.08.2013 | 31.03.2014 41. Income from Operations e) Net Salesncome from operations 9365.29 408241] 2299.15] 7437.70] 5575.02 12386.42 Net of excise duty) ») Otrer operating income o2t 5 1461 o21| 1505 [Total income from operations (net) 3386.50 | aoszat|—a313.76| 7as7.9t] 600.87 2 [Expenses a) Cost of material consumed 677.06] 80831] 61832] 1586.37] 1296.64] 2602.22 b) Changes in inventories of fished goods, ory} 2424 orn] aan! 40.59)| 9.97) work-in-progress and stockin- trade. c) Employee benefits expense 308,79] 20570] 92849] 634.49] 64st} 1300.7 6) Transpertation Cost 7es47| 672] 520.71] 1653.49) 123078] 2644.07 le) Powor & fuel expenses 80593 85399] 69087] 174928] 155403] 2801.76 !) Depreciation and amortisation expense 19672| 19581] 201.80] 9253] aits6| e199 la) Other expenses 4as7) so2a2] 45094] 1097.78] 93.20 1492.11 Total Expenses. 3278.63) 378483] 230762] 703348] 5444.20] 1201069 /Pront/ (Loss) from operations before other 3 income, finance costs and exceptional tems) 106.87 | 297.58 644] 4084s] s4n67] 04.17 la) 4 [omer income teas] 208] 779) 1862 sor] 0.16 Profil (Loss) from ordinary activities before lai acme acicesaanc ea wai} 20066] (11.65) azzo7| 15868) 411.39 6 [Finance costs 26166) 276.17| 29442] 597.73 — s60.08| 1159.26 Profty (Loss) from ordinary activities after 7 jfnance costs but before exceptional items | (13825)/ 23.48 (s06.07)| (11476)] aor.aay] at.aa) (55) 8 [Exceptional tems 0.00] 80) 49) 8) zea] 8.10) 9 lee raay om Ordinary Activites befor] 55251 2260 | 20080) (115] —(41403)] (780.09) 10 |Tax Expense (Net of MAT) 7 s : : (1607) Net Profit (Loss) from ordinary activities, Mere un (138.25) 2269 (309.56))(118.57)] 414.03) (703.90) Paid - up exuly share capital (Face Value of 2) orareany 2216.00 221600) 2216.00 2216.00 2216.00 2216.00 13 [Reserve exclicing Revalution Reserves 340097] 262024] 4025.90} sag097} 4028.08] 600.55 14 |Eaming per share of Re.10!-each) (not lannuatised: ca Basic (osa} oro] tan sa} te] (as () Ditutea sal oso] a4} sa cran| as) bet ENTS Larne WORKS Debanaai a ee, 8 K Kak Rone Ut Guvahs7e07 (san Ph oor eeaoro/ 7 RENT aera WORKS : Debendra Nagar, Jnoom Beat, PO. Badarpur Ghat Diet KOLKATA OFFICE CF -363, Salt Lake Gly, Sector, Karimganj-769003 (Assam) «Ph 3843-26028, Kolkata-700064 Fax :91-3843-208065, 7h O85-4004641 162/63 «Fax: 1-35-40046164[PARTICULAR OF SHAREHOLDING 1 [Public shareholding “Number af Shares so7eare| go7a47e| 079629] 9070.72 | 9079920] s,070470 Percentage of shareholding aosr| 4097 aosr} 4097 4os7| 4097 2 [Promoters and Promoter Group Shareholding (@) Pledged / Encumbered = Number of Shares 5 : Percentage of share (as 2% of the total shareholding of promoter and promoter : 7 - Jerouo) : Percentage of share (as 2% of the total share Capital ofthe company) b) Non - encumbered Number of Shares 19,000,521 | 19,080,521] 19,080,371 } 13,080,821 | 13,080,971 | 19,080,521 Percentage of share (a8 a% of the total shareholding of promoter and promoter 1000] 100.00] 100.00} 0000 10000] 10000, group) Percentage of share (as a% ofthe total Nice camelotecanety 50.03 59.03 50.03 soos) seas 003 4. The above financial statements have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 14th November 2014 2. The Consolidated results prepared in accordance with AS-21 include the financials of folowing subsidiaries vie. Meghalaya Minerals & Mines Limited (MMMIL), Cement Intemational Limited (CIL), Badarpur Energy Private Limited (BEPL), Goombira Tea Company Limited (GTCL), Chargola Tea Company Private Limited (CTCPL), Singlacherra Tea Company Private Limited (STCPL) and Valley ‘Strong Cement (Assam) Limited 3. Figures of the previous period! quarter have been re-grouped! recast wherever considered necessary. 4. Figures for standalone financial results ofthe company are as fotows: 5 Paricias Se v0. cnand_| nana | nana | ‘ondnd | ‘onaoa, | Yeronded actaatns | aonezota | sonoaana | somnane | sonezoa (eet sls income rom operations aiears| sasco7] 19430] comes | 480100] 1038088 (0) |Profit / (Loss) before tax 19.37 471.34 (202.70)| 182.68 (186.63) (85.03)| (©) [Profil (Loss) after tax 14.37, 171.34 (202.70)| 182.68 (185.63)| (64.37)| 5, Investor's Complaints during the quarter ended 90.09.2014 : Opening - Ni, Received: Ni, Resolved :Ni, Closing Ni For Barak PUR eEndhe 99mied Place : Now Delhi (Bijay Kumar Gatentige 14.91.2014 (Chairman & Whole Timo DirectorHut Barak Valley Cements Ltd. 284, Deepal, Ptam Pura, Delhi-34 Tol. : +81-11-27033828 /829 Fax: +91-11-27033830 ie || E-mail: delhi@barakcement.com « Website : ww.barakcement.com 7D RE on aT wos “ouiaersee conizora0gagtapgeAgys74t ‘STANDALONE ‘Statement of Assets and Liablities ‘CONSOLIDATE! ‘As at Asat ‘As at ‘As at 30.09.2014 | 31.03.2014 ehtteetd 30.09.2014 | 31.03.2014 JA _JEQUITY AND LIABILITIES 41)Shareholders' funds 2,216.00| 2,216.00] fa) Share Capital 2216.00) 2,216.00 6,202.20| 6,019.63] —_|b) Reserves and Surplus 6161.28 | 6,280.44 8,418.20 | 8,235.63 Sub - total - Shareholders’ funds 8,377.28 2)Non - current tabitities 2,429.05 3,190.15] a) Long -term borrowings 469782| 5,327.87 seat] 99.41 b) Deterred tax abilities (net) 99.00 99.00 609.06] $63.90) —_|c) Other ong - term lables, 34397) 403.22 63.53] 61.65 |_|) Long - Term Provisions 73.63 72.33 3,080.85 | 3,905.11 ‘Sub -total - Non - Current liabilities $208.72 | 6,596.42, 3|Current liabilities 2650.68) 2,600.70] _ |) Short-term borrowings 41193 3,824.60 2378.78| 1.740.99| |b) Trade payables 41,988.65 | 1,633.26 2490.32] 2,150.35| —_|c) Other current lablities 2,781.60] 2,495.68 432.86 '120.24| —_|q) Short - term provisions 245.31 | 192.47 7,650.65 | 6521.28. ‘Sub - total - Current liabilities 9127.49 | 8,086.01 19,169.70 | 18,661.92 TOTAL - EQUITY AND LIABILITIES FENEERCN EPRICE iB |AsseTs 4]Non Current assests 431223] 4,524.39 a) Fixed assests 12:577.55| 12,773.64 5850,42| 6,859.42 b) Non - current investments 30.00] 30.00 261452] 2,634.50 <) Long - term loans and advances eazei| 95564] 42,786.47 | 13,018.37 ‘Sub - total - Non - current assets 13,250.96 | 13,459.28] | 2|current assets | 9185] $85.25 2) Inventories 130461] 970.16 211367| 1,724.81 »b) Trade recenvables 2321.31] 1,856.95 110.22] 419.00 +) Cash and cash equivalents 17561) 496.18 3231.14) | 2.914.565 4) Shor - term loans and advances 5681.10) 5,895.7 : : ) Other current assests 0.50 0.60 6,373.53 | 64361 ‘Sub-total - Current assests 5463.13 | 9018.56 19,150.70 | 18,661.92 TOTAL - ASSETS 22,713.49 | 22,478.84 By Order of the Board New Delhi 14.11.2014 (Bijay Kumar Garodia) Chairman & Whole Time Director [REGD. OFFICE : 202, Reyal View, (nd Floor) B. K. Kakot| Road, Ulubar, Guwahati-T81007 (Assam) = Ph, :O364-2464670/71 Fax: 91-961 2464072 WORKS : Debendra Nagar, Jhoom Basi, PO. Badarpur Ghat, Dist: Ksrimgan-784203 (Assam) Ph 09842-200258, 269061 - Fax: B1-3649-200905 KOLKATA OFFICE: CF - 361, Sat Lake City, Secor, Kotkata-700064 «Ph: 3-40046164/62/€3 » Fax 1-89-40046164Buc Barak Valley Cements Lrd. \%a— 281, Deepali, Pitam Pura, Delhi-34 Tol: #91-11-27033828 629 Fax :+91-1-27033890 Eval Email: dalhi@barakcoment.com = Website: www.barakcement.com Taos ee as ea CIN:L01403AS1999PLC005741 onsol nt =a Results and Capital Emplo eement {Rs.in Lakhs) Perouse QUARTER ENDED WALF YEAR enoo | SEAR (Unaustted) (Unaucttod) ee 30.09.2014 | 30.06.2014 | 20.08.2013 | 30.09.2014 | 30.09.2019 | 31.03.2014 7 |Seament Revenue a) Cement Division szero7) 402570) 2,206.85] 7,s2n06| 5,595.32] 12,181.51 2) Power Division 7 : : : : c) Unallocated seas) 2562] arzn) 11408] 85.55) 240.38 Total 3305.60 405241] 291376] 7437.91] 5.60087) 12,991.88 Less: Inter Segment Revenue : 7 . : : Net income from Operations 3aess0| 4os2aa| asia76| 7437-91 72,301.85 2 |Seament Results: lay Cement Dnision zatas| 444.27] 2t.t0] 685.75] 22463] 808.89 b) Power Division cata} cratse} = 19.72] (19450) at] 283.44) o) Unallocated ros} —@a24]66)] (002) toa] ts) frotat s1t29| 29965] (6.04)] 410.83) —t76.14| 434.22 Less: ()inerest zers7| 27616] 2044a| —53773| — sen08| 1,159.28 (i) Other unaiocable expenses net oft | (12.03) oo] sez} (1129| —t7.48| —60.90 i) Otter unalocable income - : 3.48 : 1263, - [Total Profit Before Tax (730.25 2260 | (a0o.se)| _cr15.57)|__14.03)| (780.03) 2 [Capital Emptoved : 2) Cement Division 302421| 3.07828] 1.61490] 3.02421] 151480] 2,170.88 b) Power Division 2,052.75] 203024| 3.00296] 2,052.75] s.002s6| 2,804.20 fc) Untlocaed ag0394| s4s200| sairos| 330336] aett.05| 3.58427 Total .47030| e61032| 0,028.01] 9.47030 { 9,028.01 | 6,589.42 Note On standalone bass, the Company deals in only one segment. Cement Manufacturing and there fs no soparate reporaable segment. By Order of the Board Place : New Delhi (Bijay Kumar Garodia) Date : 14.11.2014 CGhaiman & Whole Time Director REGD, OFFICE : 202, Royal View, (nd Floor), BK. Kakot! Roe, Ulubar,Guwahat-707007 (Assam) = Ph, :O964-2466670174 Fax : 91-061-2464572 WORKS : Debendra Nagar, Jhoom Basti, P.O. Sadarpur Ghat, Dist: Kerimgan-709903 (Assam) » Ph, :02042-265259, 260961 = Fax: 01849-26965 [KOLKATA OFFICE : OF - 361, Sal Lake City, Sectors, Kolata-700064 Ph, -029-40046464 62 63+ Fax 91-29-10040164