FEDDERS HOLDING LIMITED — Interim / Quarterly Report 2021

Feb 12, 2021

To, 12" February, 2021

BSE Limited P.J. Towers Dalal Street Fort, Mumbai-400001

Ref: Scrip Code: 511628

Subject: Outcome of board meeting held on Friday, 12" February, 2021

Dear Sir,

With reference to the captioned subject and pursuant to regulation 30 & 33 of SEBI ( Listing obligation and Disclosure Requirements ) Regulations, 2015 , this is to inform you that meeting of the board of directors was held today Friday, 12 February, 2021 at 72,Ground Floor, World Trade Center, Babar Road, Connaught Place, New Delhi-110001 to consider and approve the following items:

• 1. Considered, approved and adopted the Un-audited Financial Results (Standalone and Consolidated) of the Company for the quarter ended/nine month ended 31° December, 2020 pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015 along with Limited Review Report is enclosed herewith.
• 1. Appointment of M/S Poonam Kumar Gupta & Associates, Chartered Accountants as an Internal Auditor of the Company for the financial year 2020-21 to 2021-22 to conduct the internal audit of the Company.
• 1. Approved the revised Policy for determination of Materiality of Events or information and authorized the KMP/director for the purpose of determining materiality of an event or information and for the purpose of making disclosures to Stock Exchange.

The matter of appointment of Company secretary cum compliance officer & appointment of secretarial auditor to be deferred to next board meeting.

The Results are also available of Companies Website of www.imcapitals.com and also on website of www.bseindia.com

The Meeting of the Board of Directors commenced at 5:00 p.m. and was concluded at 6:45 p.m.

You are requested to kindly take note of same for your records.

Thanking you Yours faithfully

Vishal Singhal DIN: 03518795 (CHAIRMAN & WHOLE TIME DIRECTOR)

Regd. Office : 72, Ground Floor, World Trade Center, Babar Road, Connaught Place, New Delhi-110001 Website : www.imcapitals.com, Email : imcapitalscompliances@gmail.com, Ph : +91-9810266747 CIN:L74140DL1991PLC340407

Independent Auditor's Review Report on the Quarterly & Year to Date Unaudited Standalone Financial Results of the Company pursuant to Regulation 33 of the Securities and Exchange Board of India(Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended

To The Board of Directors, IM+ Capitals Limited 72, GF World Trade Centre, New Delhi-110001

• We have reviewed the accompanying statement of unaudited financial results of IM+ Capitals Limited for the quarter /nine months ended 3157 December 2020, being submitted by the company pursuant to the requirement of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended.
• This Statement, which is 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 India Accounting Standards 34 (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act 2013, as amended read with relevant rule issued thereunder and other accounting principles generally accepted in India Our responsibility is to express a conclusion on the statement based on our reviews.
• We conducted our review in accordance with the Standard on Review Engagement (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 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 scop than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to open 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.
• ove nothing has come i Based on our review conducted as ab 8 to our attention that causes ys ing statement of unaudited ffRanojal : to believe that the accompanying Lene Foon Prepared jn

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rit, Krishna Nagar, Delhi - 110051 : il : oac1959@gmail. kn: : b. : 9891577403 E-mat gmail.com, oackno@gmail.com Ph. : Ol ee send & Branches at: DELHI * NOIDA » BHIWANI

Place: Delhi Dated: 12.02.2021

CX O. Aggarwal & Co.

CHARTERED ACCOUNTANTS (A Peer Reviewed Firm)

Independent Auditor's Review Report on the Quarterly & Year to Date Unaudited Consolidated Financial Results of the Company pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended

To The Board of Directors, IM+ Capitals Limited 72, GF World Trade Centre, New Delhi-110001

1. We have reviewed the accompanying statement of unaudited Consolidated Financia) Results of IM+ Capitals Limited ("Parent") and its subsidiary/LLP incorporated in India (the Parent. Its subsidiary/LLP together referred to as "the group") for the quarter /nine months ended 31% December 2020, being submitted by the Parent pursuant to the requirement of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended.

zi This Statement, which is responsibility of Parent's Management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34 (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India, Our responsibility is to express a conclusion on the statements based on our review.

J We conducted our review in accordance with the Standard on Review Engagement (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 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 scop 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.

res in accordance with the Circular issued by the Securities and | erformed procedu Min ale B (8) of the Regulation, to the extent applicable. Exchange Board of India under Regulation ³³

1e Statement. e entities mentioned in Annexure 1 tg.th 4. The Statement includes the results of th :

H-3/11-A, Krishna Nagar, Delhi - 110 051 . Ph. : 011-42474547 Mob. : 9891577403 E-mail : oac1959@gmail.com, oackno@gmail.com HO. Jammu & Branches at : DELHI * NOIDA BHIWANI

1. namely We SMC did & not IM review Capitals the financial results of one Limited Liability Partnership (| . 2 : financial results. These Investment Manager LLP, included in the vocauttianes a aw financial results reflect total oe revenue of Rs. Nil, total net profit of fis. NIL Lae , 2020, as con 'aint (LLP) These financial results are certified by the management of Limited Liability Partnership Pirm Be and our conclusion on the statement In so far as It related to the amounts and disclosures in Limited Liability Partnership Firm (LLP) is based solely on the basis of financial statement as certified and procedures performed by us as stated in paragraph 3 above,

The unaudited financial statements of [M+ Investments and Capitals Private Limited (Wholly Owned Subsidiary) whose financial statement reflect total Revenue of Rs. 62.24 Lacs and total net profit after tax of Rs. 61.56 Lacs for quarter ended December 2020 have not been limited reviewed and ave been consolidated in the consolidated financial statement on the basis of final statement as certified by the management and our conclusion on the statement in so far as it relates to the amounts and disclosures in respect of wholly owned subsidiary Is based solely on the basis of financial statement as certified and procedures performed by us as stated in paragraph 3 above,

Our conclusion on the statement is not modified in respect of above matter.

1. Based on our review conducted and procedure performed as stated in paragraph 3 above and based on the consideration of the financial statements as certified by the management referred to Paragraph 5 above, nothing has come to our attention that causes us to belleve that the accompanying statement prepared in accordance with the recognition and measurement principal laid down in the aforesaid Indian Accounting Standards under section 133 of companies Act 2013, as amended, read with relevant rules issued there under and other accounting principles generally accepted in India, has not been disclosed the information required to be disclosed In terms of Regulations, read with circular, including the manner in which It is to be disclosed, or that it contains any material misstatement.

_ Por 0. Aggarwal& Co. /, OF Ch rtered Accountants, {C, = aa / ¢/ Pirm Registration No, ooS WIS M ——_— 2 ⁱNV 0, P, Aggarwal) FCA eal ea 2021 Partner Membership No, "#3 & 6+ ated: 12.02.

pon, CIPH IPS APPPAISY S Py ⁹

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	f	(b efor e ex tra ord ina ry item s)	Eam Paid ing -up s p equit er s y sh hare are capit al ( Face Valu e of 2 1 0 ea ch)	Now Cort roli ng Inter est	of the Pare nt	Hold ers	Tota l Oth er Com pre hen siv e Inc ome /(L oss ) attr ibut able to	Non Cont roli ng Inter est	Pa	Othe r C omp reh ens ive In com e/( Los s) attr ibut able to	Non Cont roli ng Inter est	of the Pare nt	' Net Prof it/( Loss ) attr ibut able to	Tot and al c oth omp reh ens ive in ive com i e/( Los s) (Loss) (com pris after ing tax prof for t af the ter tax )		Tota l O ther Co mpr ehe nsi ve Inc ome	Tax impa cts. on a bove _ to or	be Inc ome /(L oss)	Oth Net er Loss) fo r th e Pe rio d	Los s at trib utab le t o ot her part ner of L LP	Prof it/( Loss ) fo r th e y ear	Tota l Ta x Ex pens es		Tax rela ted to ea rer year s	Curr ent tax	Tax expe nse	Prof it/( Loss ) b efor e tax	Exc epti onal It ems	Prof it/( Loss ) f rom oper atio ns befo re exce ptio nal item s ( 1-2)	Tot al exp ens es	Othe r ex pens es	Depr ecia tion and amo rtis atio n ex pens e _	fina nce cost	bene fits	Tota l i ncom e	'Othe r in come	Inco me from bons	Inc ome		ac e	pe	STAT EMEN
0.65	Des		350. 16											22.8 7	-	=	2		22.8 7		22.8 7	8.28	(0.13 )	:	641		3115		315	21,7 0	9.18 3.20	0.62	8.70		52,8 5	1.01	51.8 4		(Una udit ed)	31.1 2.20 20		T O F UN AUD ITE 'CIN D S	Regd
2.08	208		350. 16											72.6 7	:	2	=		72. 67		72.6 7	20.88	(2.34 )	:	23.2 2		93.5 6	93.5 6		20.9 7,85 8	3.20	047	9.46		114, 53	15.70	98.84		(Una udit ed) 20	'Qua 30.0 rter 9.20 En ded		:L74 TAND 140D ALON 1199 E AN 1PLC D C	. Of fice: 72, Goun d
6.53	a3		350. 16											36.9 9	44 1	40.22 ))	4.		32.5 9		32.5 9	11.88	'0.1		12.04		44.4 6	44.4 6		64.2 44,2 1 2	2.20	0.61	17,18		108. 67	0.44	108.2 3		(Una 31.1 udit 2.20 ed) 19		Stan dato ne	3404 ONS OLI 07, DAT ED FINA www	Fl oo Wrl r, d Tr ade
3.98	3.58		380, 16											139. 53	0,16	(0 .0 5)	O22		139 .37		139 41.46 .37	4.96	0.09	41		23	180.	180. 83	81.2 1	40.3 0	9,58	1.95	29.3 8		262. 04	86.31	175,7 3	(Una udit ed)	31.1 2.20 20	Nine Mo nths		NCIA , L R ESUL TS com,	Cente r, Ba bar Road
2.84 284			350. 16											127, 09	27. 56	245 8	2.98		99. 53	3	99.5 34.7 7	0.10	=	66		134 ,30		134, 30	169. 20	96.1 9	414	0.61	68.2 7		303 .50 3.00		300, 50	(t ed)	cre 19	E		FOR Email THE : QUAR ght TER Plac	, Co nnau
241 2a			350.1 6		84.4 3							84.43		84.4 3		z	=		84,4 3	84.4 3	28,8 3	5.29	:	23,5 4		113. 26		113. 26	1.83	(20.6 6)	320	5.77	13,52		115. 09 1.01		114.0 8	(Una udit ed)	31.1 2.20 20			AND e, N NI ew NE Dethi MONT - 1100 H E
Dea			350. 16		2243				-			22.4 3		22.4 4	:	=	=		22.4 0.01 4	22,4 3	3.89	(29,7 2)	=	33.61		26. 32		26. 32	137 .46	116. 24	3.20	7.43	10,60	163, 78	24.5 3	6	139.2	{ d)	30.0 9.20 20	Quar ter Ende d		01 NDED com 3ist DECE
La			350. 16		66.34			4.41				614		66.3 4	441	—__{ 0.22 )	4.63		61.9 : 4	61.9 4	21,7 2	(0.55 )	=	22.2 7		83.6 6		83.6 6	100, 20	45.89	22	33.53	18.49	183 .76	0.29	183. 46		(Una udit ed)	34,1 2.20 19	obda ted	Cons	MBER '207 0
54			350. 16	186.9 8				0.16				186. 82		186. 98.	0.16	0.05 )	0.22		186. O.01 82	186, 82	57.80	14.02	9.14	71.68		244. 62		244 .62	187, 12	120. 58	9.58	20.26	36.70	431 .74	100. 47	331. 27		(Una udit ed)	31.1 2.20 20	Nine &
52		6	350.1 6.01	205. 88				27.5 6			182.3 0.01 2			209 .89	27.5 24.5 6 8		298	182. 33	0.01	182. 32	63.7 0	0.02	=	63.6 7		246, 02		246, 02	274, 37	101.7 0	4,14	96.2 9	72.2 5	520. 39	2.55	517.6 4		( Unau dite d)	31.1 2.20 19	1s En ded	in
150		350. 16																								94. 75		94.7 5	305. 19	212.2 0	7.11	84.3 1.49 8		399. 94	16.167	383.2 6		(Aud ited )	3 1.03 .202 0	Year Stan En dalo ded ne	Lacs excep t in Ean
i		350, 16	"i	142.2 4				420			108.0 - 4															150. 90		150. 90	466 .87	296. 97	71.6 F412 2	91,1 6		617 .76	16,09	601. 67		(Aud ited )	3 Year 1.03 End .202 ed 0	©	Per Shi