Cratered Accountants Deloitte Sane Haskins & Sells ces meee Foe 131 G8 gene Soso INDEPENDENT AUDITORS? REVIEW REPORT TO THE BOARD OF DIRECTORS OF E.LD--PARRY (INDIA) LIMITED 1. We have reviewed the accompanying Statement of Standalone Unauelted Financial Results of F.-D-PARRY (INDIA) LIMITED (“the Company”) for the Quarter and Months ended September 30, 2015 (“the Statement”), being submitted by the Company pursuant 10 the requirement of Clause 41 of the Listing Agreements with the Stock Exchanges, except for the disclosures in Part Il - Select Information referred to in paragraph 4 below. This Statement is the responsibility of the Company’s Management and lias been approved by the Board of Directors. Our responsibility isto issue a report ‘on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (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 we plan and perform the review to obtain moderate assurance as to whether the Statement is 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, 3. Based on our review conducted as stated above nothing has come to our attention that causes us to believe that the accompanying Statement, read with the notes thereon, prepared in accordance with the Accounting Standards 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, has not disclosed the information required to be disclosed in terms of Clause 41 of the Listing Agreements with the Stock Exchanges, including the manner in which it is to be disclosed, or that it contains any material misstatement 4. Purther, we also report that we have traced the numberof shares as well as the percentage of shareholding in respect ofthe aggregate amount of public shareholding and the number of shares as well a the percentage of shares pledgediencumbered and non-encumbered in respect ofthe aggregate amount of promoters and promoter group shareholding in terms of Clause 35 of the Listing Agreements with the Stock Exchanges and the particulars relating to investor complaints disclosed in Part Il - Select Information for the Quarter and Six Months Ended September 30, 2015 of the Statement, from the details furnished by the Management. For DELOITTE HASKINS & SELLS Chartered Accountants (Firm’s Registration No. 0080728) M.K.Ananthanarayanan Partner (Membership No. 19521) CHENNAI, NOVEMBER 13, 2015,"E10. PARRY ONDUA) LerrED ‘egiteed tie! "Dare Hour Parry Come, Chena 600 001 ae ‘murdgappo th ended September 20,2015. sin Cae ene fr per are a 1. Income tom Opectione Ne aes noone om Operations Ne of ei ty soasr] srrao| sao] sontaa| —stost9] 203070 ‘ova tome 36 | ae | aa TH Troe] ror 2 Total Expense Cont mate ona asso] aioe] raze anase| —sanzal| ange 1) Purchase of oon de at] est aie 798 trae] asaa 6} Changes inners fished nd, sore paren an cle ain] ara] rasos| saa] anran| aro (Benne rei empenae sass] anao| asa] err] waa| tar {Depreciation and amor expense 2639] ase] ask sass Sa] tora] 5 ort expenses fois] mat arma] ooo] _r7a45|__ as. 2 roto rom operations bere ther cone, ance 35] — OTH Ta) — ara aT] To fas and expo em 2 5 eros rom ern atten lr ane cos ad ‘repo tse) ssa prof 10065] toss} tana] agras 6 Bnance come saat] “ease a8 sir] a376| sa 7 ratte ttinay actin er ance one but etre exceptional tems) 2a] sso] 6208] asrao} sta] 3808 5 Beeptina tem eer Note 3 © Proton rm Ordinary Astin bor Tx (78) (s235] aso] sace| sro] 1236.98 10 Taxtagenoe tusao} "uaa 265] 689 227] 11 Not Proton rom Ovtinary Actin ater Tas (0-10) 3695] saan] sean] 7079] 4s. 12 tatrsinary tems reo ax ape) 13 nat Profit fon for he period (3933) 2695] «issan] —ssaa| rors] ana] ans, 1 Baring er Share 273) ee) anid) a) (etre extaotinary lene Sale aio] est) a8 on ua] as (i) etre tatrsorinny ema te aio) qs] 238 pai tar] aaa 11) Aer aortinary tems ae aio} ca) a8 pal va] asa i ter Exon Het Die aio} eu) sae pal tar] aaa [Not annualed eps Eauiy Share) 17 ewe Service Omer ato OSCR po os} ue 1 tots ere Corgi SC) pss ae] asr Se aR TET Te OT Det sere conrage to = BOT Lng te mee Papal eps_ murvgoppa ELD.PaRR (D1 LOT [Register Of: Dar Hout, Paey’ Commer, Chon ‘wen ipany om PR eae ai te re RE ‘se 1 Pea encumbered Percentage a Shes fo bo he tsar o20| 30 0m 30 om] 00 se promoter and pose oup) Percentage of Shares fn ofthe tlre ois] one on ou on} ow “al fe company Percentage of Shares as. % he tl ching ss70| 70) ost boro) aot | am tthe promoter an promote op Percentage Sharon ua he Wl aare suf ou 508 su sos] asus] 1 RVESTOR COMPAR Waar Frading at he exining othe guar Dip of daring he quarter Seeber 90, 2013ELD.PaRRY (NDIA) LIMITED SSogment Reporting under Clause 41 ofthe Listing Agreement with Stock Exchange forthe Quarter and Six months ended Soptomber 20, 2015, Rain Crore Stand-alone Company Real ‘querer ended ‘Ste mont ended need ‘Sepicnibe 30.) une 30, | Seplarber 30, | September 50, | September 30, ‘013 2015, 2014 2015, 201 | Maren, (unaudited) | Uneudtess | unaudited | cnmudteey | (unaudives | 2015 ined segment Revenue | Net Sales/Income em eacs segment: Net of Excite Duty Sua ra] aa ar Faw Sea ssa bo generation 3a.0e| 67. 76.9} T3534 “sae 198.5 i Diatier ssi] 61.6] Bn] 114.99 Too] 27.13 Bio: procacta Ba] 349] 3.5] 73.60 7.60] 163.9 ethers 77 Oo Ts] Oi 03 Sab our wai] aes] ‘war.06| 1060.03] 1184.48] 3901.79] Tab Taersegmenial Revere 57] Sad 50h aaal saa] Tay et Sales/ Income fom Operations wo2e| —aei.36] ‘333.45 1060.60] 1179.08] 081.67] 2.Sepment Results (Prot (-/ Loss) before Tax ad Interest rom each semen) ape Ta a] Ee Ta ce} za Ge generation 231 3.0 3a 1st 172 ro) eDisilen 5a]. Ta 1s 28 so. ie proce 6.10] 10.5 IPE] 354 To 52] Subs (57.68) 0278) 21.98 | (148.46 ‘32.10 [148.76] Tass Finance Coste Bo] 396 ae ‘a7 ssrof isa? {i Otter ur alloctie expen ure net of us aloee income 23. o3t rs.70 123.03] es] seo] ‘Prott/eae) Before Tax a3 1895 08 | ara Saas | ase ‘capital Employed [Segnent Assets ~ Segment Listes) au Torre] aes] ——isreso] reve] reso] ‘ce generation Tesi] ¥64-1] ona 7561 ange] aa05 eDislen 25439] “27729 259.17 35.35 365.17 772.09) io prods T5367] 19839 T5551 TS.67 Tas.55 isa Omer ssa] 70.3 33088 asia 330.83] sr0.39 aeasa| —aoo186| ——avaiaa | ——aaenne| arenas | araae murugappa E.LD-PARRY (INDIA) LIMITED Registered Office: “Dare House’, Parry's Corner, Chennai - 600 001 1. Unaudited Standalone Statement of Assets and Liabilities as at 30th September, 2015 Re. in Crore Beat 30.05.2015 31.03.2015 a Un-audited Audited 1 |Sharehotders’ funds (a) Share Capital 1758 17.98 (b) Reserves and Surplus 1,169.40 7,186.98 1,369.18 2 |Non-current lisbilities (a) Long-term borrowings 687.94 673.09 (b) Deferred tax ability (Nee) 32.72 56.29 690.66, 729.38 3 [current Liabilities [a) Short-term borrowings 532.88 929.02 [by Trade payables 300.41 335.54 [o) Other Current Liabilities 690.90 502.24 (d) Short-term provisions 1341 30.21 137.60 1797.01 aais.2e 3895.57, Bp |assers 1 |Won-current assets (a) Fixed assets 1,489.58 1,504.78 (] Non-current investments nari 682.91 {c) Long-term loans and advances 149.28 146.51 (4 Other non-current assets 29.33 29.33, 3,382.90, 7363.55, 2 |current assets la) Current investments 0.02 0.02 (o) Inventories 622.06 1,078.84 l(c) Teade Receivalbles 296.90 264.50 [¢) Cash and Cash Equivalents 37.21 42.09 [e) Short Term Loans & Advances 60.56 95.12 (9 Other current assets 15,59 s1.a7 1032.38 T5a2.04 3ais2e 3595.57ae ELD. -PARRY (NDIA) UMATED murugappa Registered Office "Dare House, Parry's Corner, Chennai - 600 00% ‘Unaudited standalone financial results forthe quarter ands months ended September 30,2015 2 The above Financial Results were reviewed and recommended bythe Audit Committee and approved by the Board of Directors a hei Imeetingheld on 13th November, 2015, The Statutory audtors have cared out limited esew ofthese nancial resus 3 The merger of Parry Phytoremedies Private Limited with the Company with appointed date of Apri 1, 2014 has been gven ff a during ‘the quarter ended une 30,2035. the consequential effec of hs merger onthe resus forthe quarter anal yea isnot signa 4 Figures for he previous year/quarter have been egrouped wherever neces. 5 During the quarter, the Company has made an addtional uty investment of R50 cot in its wholly owned subsidiary, Par Suga Refinery naa Private Utes, COnbhal of he Boned VRanab rennal Ramesh November 13, 2015 Managing DrectorDeloitte =. Haskins & Sells so sieean INDEPENDENT AUDITORS’ REVIEW REPORT. TO THE BOARD OF DIRECTORS OF E.LD. PARRY(INDIA) LIMITED. 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of E.1D.-PARRY (INDIA) LIMITED (“the Company”), its subsidiaries and jointly controlled entities (the Company, its subsidiaries and jointly controlled entities constitute “the Group”) and its share of the loss of its associates for the Quarter and six Months ended September 30, 2015 (“the Statement”), being submitted by the Company pursuant to Clause 41 of the Listing Agreements with the Stock Exchanges, except for the disclosures in Part I - Select Information referred to in paragraph 7 below. This Statement is the responsibility of the Company's Management and has been approved by the Board of Directors. Our is to issue a report on the Statement based on our review. 2. We conducted our review of the Statement in accordance with the Standard on Review Engagements (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 we plan and perform the review to obtain moderate assurance as to whether the Statement is 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. 3. The Statement includes the results of the following entities: a) Coromandel Intemational Limited, its Subsidiaries, Jointly controlled entities, and an associate. b) Parrys Sugar Limited ¢) Parry Infrastructure Company Private Limited 4) Parrys Agrochem Exports Limited (by itself and investments through its subsidiary Parrys Investments Limited) €) Parry America Inc, £) US Nutraceuticals LLC and its Associate, g) Parrys Sugar Industries Limited h) Party Sugar Refinery India Private Limited (Formerly Silkroad Sugar Private Limited) i) Parrys Investments L i) Alimtec S.A tedDeloitte Haskins & Sells 4, We did not review the interim financial statements /information / results of seven subsidiaries and one jointly controlled entity included in the consolidated financial results, whose interim financial statements /information /results_ reflect total assets of Rs.261.89 Crores as at September 30, 2015 , total revenues of Rs.43.78 Crores and Rs.120.53 Crores for the Quarter and Six Months ended September 30, 2015 respectively, and total loss after tax of Rs.7.81 Crores and Rs.41.30 Crores for the Quarter and Six Months ended September 30, 2015 respectively, as considered in the consolidated financial results. These interim financial statements / information / results have been reviewed by other auditors ‘whose reports have been furnished to us by the Management and our report on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, and jointly controlled entity, is based solely on the reports of the other auditors, 5. The consolidated financial results includes the interim financial statements/information/results of eleven subsidiaries and two jointly controlled entities which have not been reviewed by their auditors , whose interim financial jatements! information/results reflect total assets of Rs.351.57 Crores as at September 30,2015, total revenue of Rs.32.22 Crores and Rs. 93.09 Crores for the Quarter and Six Months ended September 30, 2015, respectively, and total loss after tax of Rs.1.66 Crores for the quarter and profit after tax of Rs.2.43 Crores for the Six Months ended September 30, 2015, respectively, as considered in the consolidated financial results. The consolidated financial results also includes the Group's share of loss after tax of Rs. 0.43 Crores and Rs. 0.68 Crores for the ‘Quarter and Six Months ended September 30, 2015, respectively, as considered in the consolidated financial results, in respect of an associate, based on their interim financial statements/information/results which have not been reviewed by its auditors. These interim financial statements/information/results have been certified by the Management of the Company and our report on the statement, in So far as it relates to the amounts included in respect of these entities, is based solely on such certified interim financial statements/information/results, Any adjustment to these interim financial statements/information/results could have consequential effects on the attached statement. However the size of these entities in the context of the group is not material. Our report is not qualified in respect of ‘this matter. 6. Based on our review conducted as stated above and based on the consideration of the reports of the other auditors referred to in paragraph 4 above and read together with the matter described in paragraph 5 above, nothing has come to our altention that causes us to believe that the accompanying Statement, prepared in accordance with the Accounting Standards 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, has not disclosed the information required to be disclosed in terms of Clause 41 of theDeloitte Haskins & Sells Listing Agreements with the Stock Exchanges, including the manner in which itis to be disclosed, or that it contains any material misstatement. 7. Further, we also report that we have traced the number of shares as well as the percentage of sharebolding in respect of the aggregate amount of public shareholding and the number of shares as well as the percentage of shares pledged/encumbered and non-encumbered in respect of the aggregate amount of promoters and promoter group shareholding in terms of Clause 35 of the Listing Agreements with the Stock Exchanges and the particulars relating to investor complaints disclosed in Part I - Select Information for the Quarter and Six Months Ended September 30, 2015. of the Statement, from the details furnished by the Management. For DELOITT! HASKINS & SEI chartered Accountants (Firms Registration No. 0080728) A ae Blaby M.K.Ananthanarayanan Pariner (Membership No. 19521) Chennai, November 13, 2015ELD-PaRRY(no14) LOTS Rogintred Ofc Dare Hoe Parry Corner, Cherm: 600 001 carter ed x morths ended September 20,2018 surtigopea wong om 7 quater nde Simon ened wea SRS] ie I] Ree | | He Set ae nee rm Operaina Ne of exit) seoia7] asras] —gomom| — rosesz] ara rzausas ‘otter Opting income “isan | ante 64 ons ‘096 | or 20 ‘ecu taame | apa [aot] a as] — ase ae 2 Total Expenatare 2 Cont ol mata consume ares] izenes| — aasees| — asasst oor 1) Purchawes of stave tne ‘gon7e| “ara ‘S5%0) Tess ota rot mpropean ae soklv ade sor] ssn] ease 1920 ‘se250] 0 Enpyee beets cpenee Usos] fase Tonos] 22.00 ‘3.0 {bape aed ston expense enon] ‘ones ss are a6 1 ere sons] tess seeg7| sonar, 2478 Pra rom operation lore there, ane Teter] — woos] Ba Bar oo |Special ama = = td exponen ausas| aon] auras] ssa] ans] mrae 1 toe rom orincy atin ater Srance ots fre ‘ecpia eme mwosa] sos] 20172 rozu] era} aso 8 Exception tem : eal wrt velo Ordinary Actin bane Ta 728) niesa| sos) zon72|—ro.as)tezma|aca.a8 11 Net Profs fom Ordinary Activities after Tux (910) sais] (186.87) sors7 (148.38) qres| 27625 12 Exeaoeinary ene foet of Faxeapens} 13 fet Prot toe) for he period 13-33) asssn|—tora7|—aasga| 77a area Ii Share ows on Aone oss] 23] ‘cas 14 Met Profit Los) ser Tax fer Mnoity Tater (12-36) 12994) v2.79) 3628] 2273] esa] 15 Palup equity Share Con rae] rae 138 v8 iss (facet 1 pe cy share) 17 Baas per Sore (9) 8) Behe xteorinay tems Bos uo] asa] 200 zea] os] 64 {i Gee exetrnary ema ited 2m] ia] Doe ae faa] et 9) tee Extraordinary Hem - Bae zo] oan 206 (24a esa} oot Fier xrwrtiay ems Dia ro 206 (2 feaa] ot Mot annua sper Ey Shareze Enews a. ieee = a eee ee) ee) eels ioe —See arate ears craeet —[evoev'e Gost ort ra oszet ra ad Ze eeu ero or. See SEs 169 950067 5c 660% overt eae sire orcas zecorr pasondsea idea's [aoa —[erorr eo 300 aa ae lusceer 208 Esa 905 eins 2500 Gang ag yy ous ye a a0 24) snonsy 229" ea aa PITT Boers ew Tiaras sawonies | Sroe oe BUTTS SOATEST ia PATON, ‘GE OG Foqem dag Papa RyTHOU ns pe syeend ays 205 SBueADH TEAS im gemmasity Beery any fo Up osm spe Berio you ‘oaunart (vax) xaverarsBALD-PARRY (INDIA) LIMITED ‘Replstered Office: “Dare House, Parry's Corner, Chennal - 600 001 1. Unaudited Consolidated Statement of Assets and Liabilities as at S0th September, 2015 ae murugappa ‘A BQUITY AND LIABILITIES 1 Shareholders’ funds (a) Share Capital, (b) Reserves and Surplus 2 Non-current liabilities {a} Long-term borrowings (6) Deferred tax ability (Net) (6) Othe long-term abilities (@) Long-term provisions 4 Current Liabilities (a) Short-term borrowings (by Trade payabies (e) Other Current Liabilities (@) Short-term provisions B ASSETS 1 Non-current assets (a) Fixed assets (6) Goodwill on consolidation (6) Non-curcent investments (dl) Cost of Investment in Associate (6) Long.term loans and ada (Other non-current assets 2 Current ascete (0) Current investments [b)Inventories (€) Trade receivables (@) Cash and cash equivalents (e) Short-term loans and advances (Other current assets Ra. in Crove 30082015 | 31.05.2015 Unaudited | Audited 1788 1788 199252| 2,209.42 3010.10 | 2,227.00 929.42 896.55 111398] 1,138.47 ‘218.70 243.83 3.76 os 17.38 16.92 Tasrs2] 1307.06 3ss.s3| 9,258.04 479.01] 3,886.36 rasur7] rasa 37a 64.51 930042] ——Bave.75 T0176 247667 264.98 6.07 202.62 226.51 22.59 25.06 Trios] a Tear 579 10.85 464803] 3,963.02 2,086.49) 1,713.76 ‘227.10 376.37 229037) 2,688.62 29.98 25.23 vassT2] 8737.95 15,501.76 | 19,899.56r murugappa ED -PARRY (INDIA) LIMITED Registered office: ‘Dare House’, Parry's Corner, Chennai - 600 008 ‘Unaudited Consolidated Financial Results fr the quarter and si months ended September 30,2015 ‘he above Consolidated Financia Results were rviewed and recommended bythe Aust Commitee and spproved by the Board of iectors at teirmeeting held on November 13, 2015, The Statutory suds have cared out limited review ofthat franca resus, Exceptional items: (a) For the year ended March 31, 2015 and quarter and half yeor ended September 30, 2035: in respect of the ‘udhud! cyclone which impacted Coromandel International Umited (Coromande)' operations at Vishkapatram inthe pravios yer. Coromandel ase the claim (inctang foros of pros) with the Insurance Company survey of which x under progress. Coromandel has set up a receivable based oa hs ‘current best estietes and reasonable certainty, which is equvalent to the losses inloing for inventories, pairs to fd assts to the extent inured et) and the net loss of Rs. as een dosed ae exceptional em (01 For the year ended March 31,2015 represents interest expense of R38 crores on enhanced compensation payable pursuant to the Court ‘der on land acquired by Coromandel in earier yeas. 4 The Consist Financia results of the company with its Subsidies, Joint Venture and Associate have been prepared 3s per the Accounting Standards AS 21, 4527 and A523, 5 In preparing Consokdated Financial resus forthe quarter and half year ended September 30,2025, management account hive been wsed with espett eleven subsidies, two aint controled entites and two associates, {5 During the quater ended lune 30,2015, US Nutraceuticals LC, a Subisiary ofthe Company, has sid 2 stake in is substi Labelle Botanic LC (Label) Consequent tothe sae, Labelle ha become an associate ofthe Subsiciny. 7. Summarised gues of 10 Pact) Limited forthe quarter ended September 30,2015 ae Standalone entity are (Quarerended ‘Se montha ended ended beserintion Sepa dune 30] —Sepesd | Sepa 30 J Sepr30 | March a7 2015, 2013 2os_| 2015 2014 2018 Traudiat_[Urauded | Cr-audied | Un auaed | Ue audited | — Avett Tomaver 354.a7 a773@|—ss0a0|—oanasl 1368.15] — 205473) Esiora 2205 (gaa 12s. 52.88) 169.03 309.1 Pron oss Before Tax 75235)| 135005][ 60a] aav.00] 38.9 13594 Prof/loss) afer Tax sss ts3.ufs9.asl 7076] sa 1825 Dislosurs a5 per Using of Deb Sure Debt Service Coverage Ratio Taal oa ia nvrast Serie Coverage Rats (0.5 202 231 Det ence average Rat :~ BOM Long term interests Pinca Repayment) Interest Seve Coverage ato EBD terest, ‘The Standalone nani results canbe accessed at Stock Exchange websites wow nseindla.com and wav: bsenda.com. The resus cn also be accessed atthe company’s website wav eidparey com, 18 Figures forthe previous year/quarter have been eprouped wherever necessiy. Onbehalfof the Board V Rowe — ‘henna V. Ramesh ‘November 13,2015, Managing eter