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Stalemenl ofSl.ndalonc Cash Flows
cash used in llnancins activilies (C)
Ncl prolit(loss) bclorc laxat'on:
fu r aperat in E act irit tes
Capilal infusion on accounl ol mcrecrCapiral rcscrlc on accounr ofmcrscr
Dcprcciarion and anlon'salronProfiv(loss on salc ofFixcd Asscrs (nct)Operating profil bcforc working capital chanqcsDccrcasc/(incrcasc) in tadc rcccivablcsDccrcasc(incrcasc) in Financials Assctslncrcase/(dcffcasc) in provisionsIncrcasc/(dccrcasc) in Othcr cunent liabililicsIncrcnsc(decrcasc) in Trade palablcsCrsh gencrrted from opcrttions.\_et c.sh flow from operating activitics (A)II.Cash no*s from investing activities
I'ixcd Assets transfcned on account ofmergcrIlNer cash now used in inlestinq activities (B)Illll.Cash flo*s trom fitrancinq tctivitie5Procccds from intcrcorporale dcposn. nct
Date i28th Junc 2021
)ei increase in cash rnd cash cquivrlents (A+B+C)Cash and cash equivalcnts at thc bcginning ol thc pedodCash lnd cash equivaletrts at the end olthc puiod
N!!9!I Tbc audjred standatonc financial resulrs havc bccn rcviewcd and rccommended by the Audil committec and approvcd at lhe meetinS ofrhc Board ofDircclors oflhe Cohpany hcld on 28 Junc 2021. Thc Sratulory auditors have caricd oul audit oflhe above resulls for thcquanc! and ycar cndcd 31 Mafch 20212 Figurcs for thc previous quadcrs/pcriods/ycar havc bcen regroupcd/ reslatcd, whercvcr necssary lo contorm to lhe to thc classificationof the cunenl period.j Thc above financial resutts havc been plcparcd in acco.dance wirh rhc Companics (lndian Accounri'g Standardt Rules' 20 I 5 (Ind AS)prcscribcd undcr sccrion 1]3 ofrhc Compaics Act 201] and orhc..ccogrised accounling pr3cticcs and polics to thc extend aPplicable.a Thc cnrirc opcratiori'if rhe Company relar ro onc segment viz, Commodity lrading. tlncc scgmenral rcponing as pcr Ind AS 108 isnol made. \--i5 rtc nonourautc Ncr-iiyderabd Bench passcd ordcr vidc datcd 5'h January, 2021 approving rhc schemc ofAdangemc't (Demcrscr)bcr,vccn Klins Enrcmrises India Limitcd (Tmnsfcror company) and Spaccncl Enrerprises India Limired (Transfercc companv)accordinSly !h; paid up shalc capilal ofrhc company has bccn incrcascd from Rs. 490.r9 takhs ro Rs. 1.581.5E lakhs. whilc preparinsthc financrat sratcmcnts lor lhc quancr and yca; cnding March ll. 2021 thc asscls oflhc lransfcrot Companys division taken in loconsidcralion as pcr thc accounling standards5 Thc ourbrcak of Coronoa lirus (COVID-I9) pandcmic slobally and in India is oausjng significanr dislrubancc and slowdorvn ofcconomic acriviry. Thc companyb opcralions and rcvcnuc dunng rhc pcriod wcrc impactcd duc to covlD-19. Thc companv has rakcninro accounl rhc possiblc impacl ot COVID-19 in prcpararion of thc audilcd standalonc financial results, including it\ asscsmcnl ofrccovcrablc valuc oi irt asscls bascd on rnr$nal and cxrcmal information uplo lhc darc of apploval oflhcsc auditcd standalonc financialrcsuhs and cuncnl indrcators of ftrrurc cconomic condilions. Thc company will conrinuc lo mgnitor any malcrial changes lo fulurecconomrc condilions.6 Thc figr]rcs of the quancr endcd March I l, 202 I and March 3 I , 2020 arc rhe balancing fiturcs beNeen auditcd figures in rcspect of fullfinnncial year up ro Marcb I t, 2021 and March 31, 2020 respcclively and the unauditcd published ycar to date figurcs up to Dcccmberll, 2020 and Dcccmbcr ll. 2019 respccrively, bcing lhe datc of rbe end of the third quancr of rhe financial ycar' Howvcr' themanagcmcnt has excrciscd neccssary duc diligencc ro cnsurc thal rhe unaudited financial results providc tluc and fair view ot rhecomp.ny's alTairs.7 Thc rcsutrs tbrthc Ouarlcr Endcd IIsl March,2021 arc alsoavailablc on NationalSlock Exchangc websitc and on lhc Company'swcbsrlc.www.sDaccnc(cnl-com
Ior and on behalfof the Board
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