KM Sugar Mills : Limited Review Report for the quarter ended 30-Jun-2017

Mehrotra &Mehrotra

C-561.Defence Colony.New Oelhi-110024Tel.:[phone]

E-mail · rjhalani@mmchateredaccountants com Web..www.mmchateredaccountants.com

CHARTEREDACCOUNTANTS

LIMITED REVIEW REPORT

The Board ofDirectors

K.M. Sugar MillsLtd.

We have reviewedthe accompanying statement of unauditedstandalone financial resultsof K.M.Sugar Mills Ltd.(the Company) for the quarterended 30th June, 2017 beingsubmitted bythe Company pursuant to the requirementsof Regulation 33of theSEDI(Listing Obligationsand Disclosure Requirements) Regulations,2015. Attention is drawn to the fact that the figures for

h

the correspondingquarter ended 301

June, 2016 including the reconciliationof profit under Ind

AS of the correspondingperiod with profitreported under previous GAAP, asreported in these financial resul ts have been approvedby company's Board of Directors but have not been subjected toreview.

This statement is the responsibilityof the Company's Management and has beenapproved by the Boardof Directors. Our responsibility is to issuea report on these financialstatements basedon our review.

We conducted ourreview in accordance with the Standard onReview Engagement (SRE) 2410,Revie·w of Interim FinancialInformation Performed by the independent Auditor of the Entity'issued bythe Institute of Chartered Accountants ofIndia. This standardrequires that we plan and perform the review to obtain moderate assurance asto whether the financial statementsare free of material misstatement. A review is limited primarilytoinquiries of companypersonnel and analyticalprocedures appliedto financial data andthus provide Jess assurancethan an audit. We have notperformed an audit and accordingly,wedo not express an auditopinion.

Based on ourreview conducted as above,nothing has cometo ourattention thatcausesus to believe that the accompanying statementof unaudited standalonefinancial results prepared in accordance withIndian Accounting Standards (Ind AS)prescri bed under Section133 of the Companies Act, 2013read with relevantrules issued there-under orby the Institute ofChartered Accountants ofInd ia and otherrecognized accounttng practices and policies has not disclosed the information required to be disclosed in terms ofRegulation 33of the SEBI(ListingObligations andDisclosure Requirements) Regulations, 2015and SEBI Circulardated 5thJuly, 2016including the mannerin which it is to bedisclosed, or that it contains anymaterial misstatement.

ForMehrotra &Mehrotra

Place: Lucknow Date:10.08.2017