STORE TEST HERTS URTTE, ed Samia TSR] TR] — TT aT tans inn anti (GEMSTONE INVESTMENTS LIMITED Registered Ofee: Room, 10, ao, Shradharand Bllng, 274 Sara Stet, asf Bander, Mamba “ek o22-5102060-Faxno;022-25780823.E-msl: gsmatonekd@amllcom[acon Ayn Woy naa np ai nem reappear norte de (GEMSTONE IVVESTMENTS LIMITED Regstered Oe: Room Ho. 105, ast Foo, Sahara Buln, 274 Samu See, Mase uncer Mutt 40003 ‘Tyson 65202060 Fox no: 02225720828 Eat: gersconets@gma comNAVIN R. GALA, B.COM. FCA. M/S N.R.GALA & ASSOCIATES. CHARTERED ACCOUNTANTS. 204,SAI AMRUT, RAIGADH CHOWLK, GHATKOPAR (EAST), ‘MUMBAI 400077. ‘TEL. NO 21028991/21028992 Limited Review Report for Gemstone Investments Limited The Board of nein, Gemstone Investments Limited Room No.105,1* Floor, «= Shradhanand Building 274, ‘Samuel Street, ‘Mas\id Bander, ‘Mumbai: 400 003. 1 We have reviewed the accompanying statement of unaudited financial results of M/s Gemstone Investments Limited for the period ended 31" December 2018 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 responsiblity 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 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 roview conducted as above, nothing has come to our aitention that causes: us to believe that the accompanying statement of unaudited financial results prepared. {in accordance with applicable accounting standards! and other recognised accounting. practices and policies has not disclosed the information required to be disclosed in ‘terme of Clause 41 of the Listing Agreement including the manner in which it is to be disclosed, or that it contains any material misstatement. Further, We also report that we have traced the number of shares as well ae the percentage of shareholding in respect of the aggregate amount of public sharcholdings ‘and the number of shares as well as the percentage of shares pledged /encumbered and non-encambered in respect of aggregate amount of promoter group shareholding in terms of clatise 35 of the listing agreement and the particulars relating to undisputed investor compliant from the details furnished by the management/ Registrar, GO’5S. _Plrther, we also report that the management has decided to make the: provision for ‘current tax and deferred tax in the last quarter ofthe year ie, in annual results, Date: 120 February 2014