JTEKT ‘JTEKT India Limited (formesly known as Sona Koyo Steering Systems Limited) ‘CIN : L2HisDLivacr.cousss Regd. 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LLP Chartered Accountants. Sutin No 10,120 Foe, Tower “Telephone. 491 124719 1900 LF Cyber Ci, Pras Far °° say sae zs eors Guruoram "22 002 nda Limited Review Report on unaudited standalone financial results of JTEKT India Limited (formerly knowns as ‘Sona Koyo Steering Systems Li 1") for the quarter ended 31 December 2021 and year-to-date results for the period from 1 April 2021 to 31 December 2021 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 To the Board of Directors of JTEKT India Limited (formerly knowns as ‘Sona Koyo Steering Systems Limited’) 1. We have reviewed the accompanying Statement of unaudited standalone financial results of JTEKT India Limited (formerly knowns as ‘Sona Koyo Steering Systems Limited’) (the Company’) for the ‘quarter ended 31 December 2021 and year-to-date results for the period from 1 April 2021 to 31 Decomber 2021 (‘the Statement’) 2. This Statement, which is the responsibilty of the Company's management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "interim Financial Reporting” (Ind AS 34’), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, Our responsibilty is to issue a report (on the Statement based on our review, 3. We conducted our review of the Statement in accordance withthe 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 reviow is limited primarily to inquiries of company personne! 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, Based on our review conducted as above , nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with applicable accounting standards and ‘other recognised accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which its to be disclosed, or that it contains any material misstatement, For B S R & Co. LLP Chartered Accountants, Firm's Registration. Ng. 191248 WIW-1000: y a ‘Shastank Agarwal Partner Gurugram Membership No.: 095109 10 February 2022 UDIN:22095 109ABDJHP8567JTEKT India Limited JTEKT (Gxmerty known as Sona Koyo Seeing Stems Limited) ‘cv: LnoLimanicos toga Ofc UG 6p ht Rn, Noe Di "toa tas oma neater tie ERT OF ATE ED CSOT PRUNE SOOT FORTY GUATER ANG NE MONT TDD DSGHCTETSGT Sa ‘hie en TORS ge WR | LNT 3 fratneme a) apne] sere] a = som {8 Ropar ntanenen pone sia ea aise sit oan) aaa 5] rtm ee nents 4 a = 7a po ie 8) wes sx} a] poate _———— ST | |e ater an 89 |-——esree| ers] gee] ——aersr —— pees] — rs] sacomcc mem) a i 3 —— | 1 | Total compeehennveincome/ her dhe prsied (910) i ar ry ————e = a a === : S re a {35 « gtaractnteentn | | : encase ai Fc oe eh zane} ——aar rc pas aso] — 0 egress 3 = EC ‘Meron ne ena Sands Ca A) ponte oa ane eCampus a FIER ol hn Antone 0 mie ome ua So Fa Kiko Ame Li) 1 Tee Guen pinayeoged ne bet f mango ie omg Thm pment nn Op Sgme! 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LLP Chartered Accountants Bulng No 30,12 Foor, Tower, Telephone: s81 1287184 OLF Cyber City, Preset, Fan" soy yaa aus aot Gurugram = 122002, nd Limited Review Report on unaudited consolidated financial results of JTEKT India Limited (formerly knowns as ‘Sona Koyo Steering Systems Limited’) for the quarter ended 31 December 2021 and year-to-date results for the period from 1 April 2021 to 31 December 2021 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of JTEKT India Limited (formerly knowns as ‘Sona Koyo Steering Systems Limited’) 1, We have reviewed the accompanying Statement of unaudited consolidated financial results of JTEKT India Limited (formeriy knowns as ‘Sona Koyo Steering Systems Limited’) (‘the Parent’), and its subsidiary (the Parent and its subsidiary together referred to as “the Group") for the quarter ended 31 December 2021 and year-to-date results for the period from 1 April 2021 to 31 December 2021 (the Statement’), being submitted by the Parent pursuant tothe requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (Listing Regulations’) 2. This Statement, which is the responsibilty of the Parent's management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in indian Accounting Standard 34 “Interim Financial Reporting’ (ind AS 34”), Prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibilty is to express a conclusion on the Statement based on our review. 3. 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 Enlity’, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquises, primarily of persons responsible for financial and accounting ‘matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable Us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion We also performed procedures in accordance with the circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results ofthe following entities: Parent Company - JTEKT India Limited (formerly known as ‘Sona Koya Steering Systems Limited’) ‘Subsidiary Company = JTEKT Fuji Kiko Automotive India Limited (formerly known as ‘Sona Fuji Kiko Automotive Limited’)BSR&Co. LLP 5. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing hhas come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian ‘Accounting Standard and other accounting principles generally accepted in india, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which its to be disclosed, or that it contains any material misstatement. For BS R& Co. LLP Chartered Accountants Firm's Registrati 191248WIW- 10002; . av i k Agarwal ’ Partner Gurugram Membership No.: 095109 10 February 2022 UDIN:22095109ABDJSF7050