K. K. JAIN & CO.

Chartered Accountants

LIMITED REVIEW REPORT

The Board of Directors

Modi Naturals Limited
. 405, Deepali Building, 92 Nehru Place
New delhi-l10019
We have reviewed the accompanying statement of unaudited financial results of Modi
Naturals Limited for the quarter ended on 30th September, 2016 . This statement is the
responsibility of the Company's Management and has been approved by the Board of
Directors/Committee of Board of Directors. Our responsibility is to issue a report on these
financial statements based on our review.
We conducted our review in accordance with the Standard oil Review Engagemen~ (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
financial statements are free from material misstatement. A review is limited prim~rily to
inquires of company personnel and analytical procedures applied to financial data and thus
provide less assurance than an audit. We have not performed 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 of unaudited financial results prepared in
accordance with recognition and measurement principles laid down in Accounting
Standards specified under Section 133 of the Companies Act ,2013 read with Rule 7 of the .
Companies (Accounts) Rules, 2014 and other recognized accounting practices and policies
generally accepted in India, has not disclosed the information required to be disclosed in
terms of Regulation 33 of the SEBI (Listing Obligation and disclosure Requirements)
Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any
material misstatement.

For K. K. Jain & Co.

Chartered Accountants
Firm Registration No.002465N

Place: Delhi
Date:

)'4~'/- ~U

(Simmi Jain)
Partner
M. No.86496

184A, Garud Apartments, Pocket-IV, Mayur Vihar Phase-I, Delhi-l 10091, Ph.: 42448514
Mittal Niwas, Opp. Old Rohtak Bus Stand, Anaj Mandi, Sonepat, Haryana - 131001
l.

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MODI NATURALS LIMITED

Regel. OffiC~;405, Deepali IMldllig, 97" N~hru Place, New Daihi-110019
Tel: 011-41B89999, Fax: 011-46597994, E.mall: cS.mnl@modinatllrnls.org, Website: www.modinaturals.com
(CIN : 1.151420L1974PLCOO7349)

Statement of Standalone Unaudited Financial Results.for the Quarter,and Half Year ended 3009-2016
Ip{\RT;1 T

..'

(liS

..,.

Quarter Ended

Parttculars

'''',

(Refer Notes Below)

Half Year Ended

30"062016

riO092015

30"092016

30-09-2015

(Unaudited)

(Unaudited)

(IJnaudfted)

(Unaudited)

(Unaudited)

Income from operations

a)

Net Sol<l~/lntome from Operations

b)

Other Operating

Total Income from Oper(ltions

...

(net)

d)
e)

of finished 800ds, work-ln-progress and

, Employee benefits expense

f)

and amortisationexpense

Other expenses
Tota I Expenses

....

Profit

I (loss)

from operations

costs and.c)(ccotio.rll1l.itemS

zt=09S)
40tlier

before.

either income,

finance

1.1c2J

InCbfn!)

fto~orditlarvactMtles
al items i!l+41

beforeflnance

costs and

6 Pcinalice costs
Prc)fit / (lOSS) from ordinary activities
7
befQre exceotional items /5-6)
8 Exceptional

5545,21

5075.15

0.00

0.00

0.00

5902.84

5545.21

5075.15

after finance

costs but

Items
before tax ( '1:!:. 8)

188.84

21879,36
313.92

473.19

166.05

501.70

195.~4

(502 ..35)

403.95

360.94

311.20

764.89

578.64

1312.07

29.45

29.29

28.79

58.74

57.42

13.02.14

806.34

639.96

1908.48

11,72.18

3322.70

5824.24

5444.14

4903,12

11268.38

9112.35

26443.28

78.60

101.07

172.03

249.90

546.43

0.00

0.00

0.00

28.51

14 Paid'ul1 equltyshare

neserves
.

as per balance

16 Earnings Per Shiue (EPS) (of Rs. '10/- each) ("not \innualised):

il)

Basic and diluted EPS before Extraordinary

pI

Basic and diluted EPS after Extraordinary

items

(Rs.)

items (RS.)

310.94

'91.48

419.22

0.00

0.00

0.00

89.33

22.26

91.48

419.22

0.00

0.00

0.00

2n.35

.22.26

0.00

0.00

0.00

1111.79
sheet of

158.42.

89.33

1.!19

capital (!'ace Vahle Rs, 10/-lla<;h)

Reserve exduding Revaluatlon

is
Iprevious accountlna vear

'1

20.37

0.00

the periOd ( U1z)

249.90

1.89

0.00

0.00

1~
0.00

0.00

:1;79.61
157.41

117.58

172.03
82.68

20.37

roflt/ (lo$slfor

0.00
~
,--

80.70

:1.89

;:;fter tax (9 -10)

179.67.

76.11

1.1 ~et Profitt (loss) from ordinary

Items (Nlit of 'f!lx Expenses)

78.60

0.00

activitios

0.00
26989.71

6919.62

20.37

9362.24

53.35

1.89

l1448.05

26989.71

Q.OO

7981.22

9.14

0.00

Profitl (toss) frbm ordinar.y activities

9362.24

0.00

4632.21

3765.24

44.21

10 Tax Expense

114<18.05

(1375.08)

42:1;$.98

stock-ln-trade

- Depreciation

5902.84

..

I.ill ' costot mater@S(;(lfl~UIl:H;ld

18) I ..f PfJ\ehas(!s(jfst6ck"in-tracle
Ii)

(Audited)

r ChangeSitliflVehtorles

31-032016

Income

i'"

2 Expenses

Year Eild~d

30092016

89.33

22.26

91.48

196.87

0.00

0.00

0.00

(l.00

89.33

22.26

'91.48

:t96.87

1111.79

1111.79

111l.79

0.00

0.00

0.00

1111.791
1848.76

0.02

0.18

.0.82

0.20

0.82

1.77

0.02

0.18

0.82

0.20

0.82

1.77

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Annexure

MODI NATURALS LIMITED

.

Regd. Office: 405. Oeepuh Building, 92, Nehru Pla(:~,New Delhi-110019

STATEMENT OF ASSETS AND lIAI3ILITIES

(Rs, hi Lakhs]

AS at
31.03.2016

As at

- Particulars

30.09.2016
-

(unaudited)

(Audited)

A. EQUITY AND LIABILITIES

fU[lds

1 S!tareho(der's

1,111.79

(,l) Shat'O Caplt~1

(b) Re$(ll"ves.,:md Surplus

Sub-total'

....

Shareholders'

Funds

2,067.82

2,045.63

3,179.61

M57.42

2 Non- turnmtli~bilitieS

....

(,l) ~QOg:t\\1l'm~o.ttowin!ls
(b) beferreq'raxHllbillties

...

(Net)

0.74

or longterm.ll~bilitles

(d) L(mg-tet'mProvislons

,
3

1,111.79

Sub-total.

Ii

85.46

413.06

3.86

100.71

78,02

723.42

580.40

2,807.78

3,419.20

596.65

599.87

1,052.67

798.86

NonCurrentLiabiUties

Current liabilities
(a) Short term borrowings

(b) Trude pavables .

(e) Other current liabilities

520.40

138.79

4,977.50

4,956.72

8,880.53

8,694.54

(I) Tangible assets

1,76B.08

1,826.10

(il) .lhtan~lbleassets

4.26

5.07

202.38

35.27

(d) short term provisions

Sub-total"
TOTAL EQUITY AND

Current

Liabilities

LlABILlru:,S

B. ASSETS

:1 Non-current

assets

(a) Fixed assets

.....,. (Iii) Capl!al

. fb}

work-in-progress

Long-term

loans and advances

(~) Other non-current

assets

.Assets

~" .~
~I.

.:

85.13

85.73

675.87

606.23
r.n ,n1

2,736.32

r.

....

(0) Inventories.

4,026.44

(b) Trade receivables

1,620.38

1,263.23

(e) Ca~lra!1QCtlshequlyalents

118.00

89.$7

2~5.92

:100.46

Short-term

loans and advances

83.47

312.72

6,144.21

6,136.14

8,880.53

8,694.54

(e) Other current assets

Sub-total-

Current

Assets

TOTAl- ASSETS
NOTES :
1 The above unaudited

financial

results were duly reviewed

by the Audit Committee

and approved

at the Meeting

of Board of Oirector~ held on 14th

November, 2016. The-Statutcrv

Auditors have carried out a limitedreview
of these financial re ulrs.
2 The Company has only one reporatble segment Le. Manufacturing and Distribution of Edible Oils, hence no segrnentwlse details is given.
and i3SE's Website at www.bseindia.com,
3 The above results are also available on the Company's Website at www.modinaturals.tom

4. The-previous periods' figures h:lYC been regrouped and reclassifled wherever necessarv to make them comparable
.5 TI"
of
and Liabilities as required "doc ",.., ation ",,){ij of "" (LOO'I

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with the current

periods' figures.

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\.t{! t1.,,'"

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(ANllMODI)
aging Director

tilN'00187Q'78