Ravindra Sharma &Associates

Chartered Accountants

Limited Review Report

To Board of Directors
HANUNG TOYS AND TEXTILES LIMITED

1.

We have reviewed the accompanying statement of un-audited financial results

of IIanung Toys and Textiles Limited for the quarter ended on 31 st December
2014 except for the disclosures regarding 'Public Shareholding' and 'Promoter
and Promoter Group Shareholding' which have been traced from disclosures
made by the management and have not been audited by us. This statement is the
responsibility of the Company's Management and has been approved by the
Board of Directors. Our responsibility is to issue a report on these financial
statements based on our review.

2.

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 provide less assurance than an audit. We have not
performed an audit and accordingly, we do not express an audit opinion.

3.

Attention is invited to the following :a.

As per the management representation the amount due from its debtor
Hassan Abdula Ali Trading LLC (Whose amount due Rs. 3545.64 lacs as
on 31.12.2014) is outstanding for more than one year and recovery may not
be fully realizable. However the management is taking legal opinion to
recover the dues.

b.

There are certain statutory dues which are pending to be paid beyond their
due dates as on 31 st December 2014 as per the following details :1.
11.
111.
IV.

v.
VI.

ESI Payable :- Rs. 102.76 Lacs

PF Payable :- Rs. 250.56 Lacs
Service Tax Payable:- Rs. 4.37 Lacs
Sales Tax Payable: Rs. 73.44 Lacs
TDS Payable :- Rs. 27.43 Lacs
Professional Tax:- Rs. 0.55 Lacs

12,1st Floor, Satya Niketan (Opp. S.V. College), New Delhi - 110021
Phone : Off. : 011-2611 7997 Mobile: 98100-50791
Fax: 011-26117997 E-mail: rscornpanyt esqmau.com

4.

Based on our review conducted as above, except for the effect of above
paragraph regarding the issues mentioned therein nothing has come to our
attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting
standards and other recognized accounting practices and policies has not
disclosed the information required to be disclosed in terms of Clause 41 of the
Listing Agreement including the manner in which it is to be disclosed, or that it
contains any material misstatement.

Place: Delhi
Date: 14.02.2015
ln6:1:a"~harma)
Partner
M. No. 085271

HANUNG TOYS AND TEXTILES LIMITED

Regd. Office: E-93, 2nd Floor, Greater Kailash Enclave, Part-1, New Delhi-l10048
Corporte Office: 108-109, NSEZ,NOIda-20130S, India
PART I: UNAUDITED FINANCIAL RESULTSFORTHE QUARTER ENDED 31ST DECEMBER2014
(Rs in Lacs)
S.N.

Particulars

Quarter

Quarter

Quarter

Nine Months

Nine Months

ended

ended

ended

ended

ended

ended

31.12.2014

30.09.2014

31.12.2013

31.12.2014

31.12.2013

31.03.2014

(Unaudited)

(Unaudited)

(Unaudited)

(Unaudited)

(Unaudited)

(Audited)

Year

Income from Operations

1 Net Sales

3,622.11

3,461.58

4,261.84

10,739.35

43,165.25

49,849.85

2 Expenses:
a Cost of Materials

consumed

b Change in Inventories

(Increase)/Decrease

c Employee benefits expense

d Depreciation
e Other Expenses
Total Expenses
3 Profit/Loss

from operation

before other

income, Finance cost & Exceptional

17,448.04

15,628.56

5,150.58

45,126.40

50,116.81

56,141.43

18,538.24

2,774.57

5,717.63

157.32

24,120.96
482.47

11,619.46

147.80

14,903.73
269.39

1,059.16

1,349.12

1,127.82

1,120.78

294.34

3,368.49

3,355.18

4,480.06

5,047.04

824.07

2,827.29

7,424.13

11,885.38

11,386.49

42,308.94

20,505.30

23,445.33

80,522.45

78,035.99

79,074.73

(38,686.83)

(17,043.72)

(19,183.49)

(69,783.10)

(34,870.74)

(29,224.88)

Items
44.47

10.63

702.35

(38,642.36)

(17,033.09)

(18,481.14)

4 Other Income
5 Profit/(Loss)

from ordinary

activities

befo~~ Finance cost & Exceptional

from ordinary

Finance cost but before

activities

Exceptional

after

8,379.08

6,146.23

5,728.40

18,917.50

16,377.42

23,062.33

(23,179.32)

(24,209.54)

(88,641.02)

(49,054.75)

(52,083.28)

Items
506.74

from Ordinary

203.93
(29,020.95)

(47,021.44)

8 Exceptional Items
9 Profit/(Loss)

2193.41
(32,677.33)

item

6 Finance Cost
7 Profit/(Loss)

59.58
(69,723.52)

Activities

(47,528.18)

4074.54
(27,253.86)

4581.28

Nil
(24,209.54)

(93,222.30)

Nil

11695.57

(49,054.75)

(63,778.85)

before Tax

10 Tax Expenses
11 Net Profit/(Loss)

from Ordinary

Activites

(47,528.18)

5,284.54

971.20

(32,538.40)

(25,180.74)

-(93,222.30)

2,266.90

(14,200.66)

(51,321.65)

(49,578.19)

after Tax
12 Extra Ordinary Items (Net of Tax Expenses)
13 Net Profit/(Loss)

for the period

14 Paid up Equity Share Capital

Nil

Nil

Nil

Nil

Nil

Nil

(47,528.18)

(32,538.40)

(25,180.74)

(93,222.30)

(51,321.65)

(49,578.19)

3,082.28

3,082.28

2,657.88

3,082.28

2,657.88

2,657.88

(73,506.33)

(25,978.22)

16,096.66

(73,506.33)

16,096.66

19,180.28

(Face Value of Rs. 10/- each)

15 Reserve excluding Revaluation

Reserves

(as per Balance Sheet)

16 Earning Per Share
(before & after extraordinary

items)

(of Rs. 10/- each) (not annualised)

a) BaSIC

(154.20)

(105.57)

(94.74)

(302.45)

(193.09)

(186.53)

b) Diluted

(154.20)

(105.57)

(94.74)

(302.45)

(193.09)

(186.53)

11979808

11979808

11979808

11979808

11979808

11979808

38.87

45.07

45.07

38.87

45.07

45.07

PART-II
A

PARTICULAR OF SHAREHOLDINGS
1 Public Shareholding
-Number of Shares
-Percentage of Shareholding
2 Promoters

and Promoters

Group

Share holding
a) Pledged/Encumbered

--

-Number of Shares

--

1047000

-Percentage of Shares

--

1047000

7.17

7.17

3.94

3.94

--

(as a % of the total share holding of Promoter

and Promoter

Group)

-Percentage of Shares
(as a % of the total share capital

of the

Company)
b) Non-encumbered
- Number of Shares
- Percentage of Shares
(as a % of the total shareholding
and Promoter

14598967

13551967

18842967

13551967

14598967

100.00

100.00

92.83

100.00

92.83

100.00

of Promoter

Group)
61.13

- Percentage of Shares
(as a % of the total share capital
Company)

18842967

of the

54.93

50.99

61.13

50.99

54.93

INFORMATION ON INVESTOR'S COMPLAINTS FOR THE QUARTER ENDED 31st DECEMBER 2014
Pending at the beginning of the Quarter

Received during the Quarter

Nil

Disposed off during the Quarter

34

Remaining unresolved
end of Quarter
Nil

34

SEGMENTS-WISE

REVENUE

at the

RESULTS
(RS In Lacs)

S.N.

Particulars

Quarter

Quarter

Quarter

Nine Months

Nine Months

ended
31.12.2014

ended

ended
31.12.2013

ended
31.12.2014

ended
31.12.2013

ended
31.03.2014

(Unaudited)

(Unaudited)

(Unaudited)

(Audited)

30.09.2014
(Unaudited)

(Unaudited)
1 Segment

Year

Revenues

a Toys
b Textiles
Total Income

158.78
3,463.33

933.97
3,327.87

1,202.44

9,621.25

2,825.16

636.42

9,536.91

33,544.00

9,819.25
40,030.60

3,622.11

3,461.58

4,261.84

10,739.35

43,165.25

49,849.85

(8,471.17)

2 Segment Results:
(18,011.04)

(4,351.88)

(30,215.66)

(4,412.70)
(12,631.02)

(1,453.27)

b Textiles

(17,730.22)

(51,772.06)

(30,518.86)

(6,447.83)
(34,472.62)

Total

(38,686.83)

(17,043.72)

(19,183.49)

(69,783.10)

(34,870.74)

(40,920.45)

8,379.08
44.47

6,146.23

5,728.40

18,917.50

23,062.33

10.63

702.35
---

59.58
4581.28

16,377.42
2,193.41

a Toys

Interest Costs
Unallocable Income
Unalloeable Expenses

--

506.74

Total Profit Before Tax

(47,528.18)

(23,179.32)

(24,209.54)

(93,222.30)

482.00

965.53
1,805.46

2,283.91
1,977.93

2,770.99

4,261.84

2,421.83
6,009.45
8,431.28

203.93

--(49,054.75)

(63,778.85)

20,339.61

21,072.76

22,825.64

26,035.69
47,108.45

GEOGRAPHICAL SEGMENT:
a Exports
b Domestic
Total Sales

2,254.21
2,736.21

43,165.25

Notes:
1

The above standalone

un-audited

by the Audit Committee

Financial Results for the Quarter ended on 31st December 2014 were reviewed

and approved

by the Board of Directors at its meeting held on 14 February 2015

The Statutory Auditors

The Company operates in Two segments viz stuff toys and textiles.
are interchangeable

have carried out a limited

review of the above Financial Results.

However the Capitals employed

in the segments

hence not segregated.

Previous year's figures have been regrouped

Provision for deffered taxation,

and reclassified,

wherever

necessary.

if any, will be made at the end of the Year.

For Hanung Toys and Textiles Ltd.

PLACE: Noida
DATE: 14.02.2015

~
Chairman cum Managing

Director