ec eecaTen E arama ROLE Fa ere aoa tl peeeenereter = = cig eI oe Se eee alee oma ‘arte ck a ae mena} ee Urmtee | fro 3 | trne-3)[ Ait oo aa al ee Sees at al Nake ees ala | gee i fee a re hacen (ame scarta|( ats ores 8 eT Sa meen fale eae eel ae 5) Sees eee. seal neal ae ey omens eae lea ne) ae er ican Bale deel ee) see 3 Se) SS) cs) ee ee hy > tee eee aa + from eat Unrate ne ales meth aes Meee 2) fetes ie Sa ex oe bo) eal eel 7 es a Sey es ee fear ee eee eee te at niewae omen ee ee ree earvae a om e ve rece a) asa 1 Ju eet a por Pee re sa mm weet terse 1 [eee eens 2, eee) aN ee ae 2 ey 5 : oe eat ae ae Pall> ealleaah ea] Spee mal fa eee ey ae cee etre ea ee een at ee eee ae i i Pome eras tt ar ee mie we Be rh oem ni pei a er en pp 2 re a eee creer Ss ecm cea I ae rs aes es eens ee ed Fg en i eH elgg rept pete = a eR aceasta ER reco ego settee Te ee re ed casement rn a eta yee ee a ree ame pO RI eg rl geet yer tegen sel m FN a i pac vine ens a eee meg means co roe a a es etm en ee BO parte scolar eel cent acre fotpngel grey rs Sed eh abe oreo teen eee eon a eel een eset andre hc nen ee Ee IE ee eee erent i I eee eta eager oe ton eae Diao Ses SY na ee Falls tre ean eee vy ave creas ne ee een ee nee Fp eee ee ee ier at me Pc ea smn I ec ee le en De eee eee ear oy eee Ege senna eee sk Ra can oO Pesaro pe SU ean Pom ss aa (Ghasman ang Managing Ovector in: 1625788SRBC Chartered Accountants dn ehind Independent Auditor's Review Report on the Quarterly Unaudited Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Rolex Rings Limited 1 We have reviewed the accompanying statement of unaudited financial results of Rolex Rings Limited (the “Company") for the quarter ended June 30, 2021 (the Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations"). This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility Is to express a conclusion 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 of interim financial information consists of making inquiries, 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, 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 the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (‘Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.SRBC&COLLP Chartered Accountants 5, The figures for the financial result for the corresponding quarter ended June 30, 2020 and for the preceding quarter ended March 31, 2021 as reported in the unaudited financial results have been solely based on the information compiled by the management, but have not been subjected to audit or review. For SRBC &COLLP Chartered Accountants ICAI Firm registration number: 324982E/E300003 per Sukrut Mehta Partner Membership No.: 101974 UDIN: | |O1SFFARR AEG #30 Place : Ahmedabad Date : August 14, 2021