Rollatainters Ltd. — Audit Report / Information 2020

Aug 19, 2020

Ref.No.: RTL/BSE/NSE/2020-21 Date: 19 August 2020

	&
ROLLATAINERSEMERGING EVERYOAY
LIMITEDROLLATAINERS
Registered Office: Piot No. 73-74, Phase-IIl, Industrial Area, Dharuhera, District Rewari, Haryana-123106Tel. : 01274-243326, 242220 E-mail: www.rollatainers.in
CIN: L21014HR1968PLC004844
Ref.No.: RTL/BSE/NSE/2020-21	Date: 19 August 2020
To
The Secretary	The Secretary
BSE Limited	National Stock Exchange Limited
Phiroze Jeejeebhoy, Towers Limited	Exchange Plaza
Dalal Street, Mumbai- 4000 01	Bandra Kurla Complex Bandra (E)
	Mumbai- 400 051
Scrip Code: 502448	Symbol: ROLLT

Sub: Submission the Revised Auditor Report of the Company for the Financial Year ended 31* March 2020

Dear Sir/Ma'am,

In reference to the earlier intimation dated 14" August, 2020 regarding submission of Audited Financial Results of the Company for the Quarter and Year ended 31*' March 2020. Due to the typographical error in the earlier announcement, the signing date of the Auditor Report was wrongly mentioned. Hence we are hereby submitting herewith the Auditor Report with correct signing date along with the Financial Results (Standalone and Consolidated) for the quarter and year ended 31" march 2020.

Further, due to technical error the declaration of unmodified was not attached in the earlier announcement dated 14" August 2020, hence we are also attached the herewith the declaration of unmodified opinion for your reference.

Please take the above on record.

Thanking You, Yours Faithfully

For Rollatainers Limited

PYUSH GUPTA

Digitally signed by PYUSH GUPTA Date: 2020.08.19 14:16:35 +05'30'

(Pyush Gupta) Whole Time Director DIN: 03392865

	Statement of Standalone and Consolidated Audited Financial Results for the quarter and year ended 31st March, 2020			ROLLATAINERS LIMITED							Rupees In "Lakhs"
S.No.	Particulars		Quarter Ended	Standalone		Year Ended		Quarter Ended	Consolidated		Year Ended
		31.03.2020 31.12.2019Audited	Unaudited	31.03.2019	31.03.2020	31.03.2019	31.03.2020	31.12.2019Unaudited	31.03.2019	31.03.2020	31.03.2019
				Audited	Audited	Audited	Audited		Audited	Audited	Audited
1	IncomeRevenue from operations	10.00	19.00	40.00	59.59	40.00	3,129.84	3,858.00		2,958.45 14,228.84 13,534.74
	Other Income	10.93	11.00	34.90	45.04	35.32	91.18	40.00	259.45	244.18	317.03
2	Total RevenueExpenses	20.93	30.00	74.90	104.63	75.32	3,221.02	3,898.00		3,217.90 14,473.02 13,851.78
	Cost of Material consumed	(0.00)	9.00		-18.76	-	1,423.95	1,998.00	1,334.00	7,210.95	6,898.48
	Changes in inventories of finished goods, work in progress and stock intrade	-	-		-	--	172.13	(20.00)	(14.00)	189.13	(51.68)
	Employee Benefits ExpenseFinance Costs	0.0714.45	-15.00	15.00	23.38	52.53	772.41	704.00	729.00	2,842.41	2,675.55
	Depreciation & Amortization Expenses	-	-	13.00	55.30-	49.89-0.40	254.14646.06	171.00683.00	(188.00)240.00	687.142,575.06	118.611,401.33
	Other ExpensesTotal Expenses	3.59	14.00	33.00	51.49	85.45	762.90	797.00	1,006.00	3,258.90	4,591.19
3	Profit /(Loss) before exceptional and extraordinary items and tax	18.11	38.00	61.00	148.93	188.27	4,031.59	4,333.00		3,107.00 16,763.59 15,633.47
4	(1-2)Share of profit/(loss) of associates and joint ventures	2.82-	(8.00)-	13.90	(44.30)-	(112.94)--	(810.57)(29.65)	(435.00)-		110.90 (2,290.57) (1,780.70)(29.71)	-
56	Profit/(Loss) before exceptional items and tax(3+4)Exceptional Items	2.820.00	(8.00)	13.90- (7,127.00)	(44.30)	(112.94)58.37 (7,256.64)	(840.22)(0.45)	(435.00)-	68.00	110.90 (2,320.27) (1,780.70)0.55	68.20
7	Profit/(Loss) before tax (5-6)	2.83		(8.00) (7,113.10)		14.08 (7,369.58)	(840.67)	(435.00)		178.90 (2,319.72) (1,713.50)
8	Tax expenseCurrent Tax						(14.81)	6.00	(3.00)	(8.81)	(3.00)
	Deferred Tax	-		- (1,200.00)		-(611.23)	(59.00)	59.00	(1,255.00)	-	(665.51)
9	Total Tax ExpensesNet Profit / (Loss) form ordinary activities after tax (7+8)	-2.83	-	(1,200.00)(8.00) (8,313.10)	14.08	-(611.23)(7,980.81)	(73.81)(914.48)	65.00(370.00)	(1,258.00)	(8.81)(1,079.10) (2,328.54) (2,382.01)	(668.51)
	10 Other Comprehensive income (OCI)
	Items that will not be reclassified to profit & LossIncome tax on items that will not be reclassified	--		-0.04-(0.01)		0.04(0.01)	(3.34)3.54	2.00-	10.00(2.00)	(3.34)6.54	3.005.00
	Total other Comprehensive Income (Net of Tax)	-		-0.03		-0.03	0.21	2.00	8.00	3.21	8.00
	11 Total Comprehensive income for the period (9+10)12 Profit/Loss from discontinued operation	2.83-	-	(8.00) (8,313.07)	-	14.08 (7,980.78)--	(914.28)	(368.00)		(1,071.10) (2,325.33) (2,374.01)-	-
	13 Net Profit /Loss for the period (11+12)	2.83		(8.00) (8,313.07)		14.08 (7,980.78)	(914.28)	(368.00)		(1,071.10) (2,325.33) (2,374.01)
	14 Miniorty Interest15 Net Profit/loss after Minority Interest (13-14)	2.83	-	-(8.00) (8,313.07)	-	--14.08 (7,980.78)	(98.57)(815.71)	(54.00)(314.00)	(222.00)	(281.57)(849.10) (2,043.76) (2,151.98)	(222.03)
	16 Paid up Equity share capital (face value of Rs 1 / each)	2,501.00	2,501.00			2,501.00 2,501.00 2,501.00	2,501.00	2,501.00		2,501.00 2,501.00 2,501.00
	17 Other equity18 Earning Per share for Continuing Operations	-		-	- (650.25)	(664.00)	-	-		- 3,485.03 3,300.00
	basic and Diluted	0.001	(0.003)	(3.32)	0.01	(3.19)	(0.33)	(0.13)	(0.34)	(0.82)	(0.86)
35678	During the year, company has shown expense under the head Exceptional Items of Rs0.55 lakhs, details given below:i) Old balance write backii) Profit (Loss) on Sale of Fixed AssetsPrevious year figures have been regrouped and rearranged wherever necessary to make them comparable with those of current year.The figures for the quarter ended 31 st March, 2020 are the balancing figures between the audited figures of year ending 31st March, 2020 and the unaudited published figure upto nine months ended on 31st December,2019 of the relevant financial year.The Consolidated Financial Statements Include Financial Statements of the subsidiaries RT Packaging Ltd., Boutonniere Hospitality Pvt. Ltd. and JV Rollatainers Toyo Machines Pvt. Ltd."The COVID-19 pandemic outbreak across the nation and worldwide and Consequential nationwide lock down imposed since March 24, 2020, has caused a significant decline and volatility in the global as well as IndianFinancial markets and slowdown in the economic activities. For the Company, the focus immediately shifted to ensuring the health and well-being of all employees' The Company is sensitive about the impact of thePandemic on its business operations, which will be realized only in the future financial results of the Company."	58.37-57.82
9	Segment wise Revenue, Results, Capital Employed (Consolidated):
	Particulars			Year Ended	Rupees In "Lakhs"			Quarter ended
	Segment Revenue		31.03.2020	31.03.2019			31-3-20	31-3-19	31-12-19
	a) Packaging		6,4668,007		6,2227,630		1,5701,652	1,4801,737	1,651
	b) Food								2,246
	Total		14,473		13,852		3,222	3,217	3,897
	Segment Results [Profit/(Loss) before Tax and Interest]a) Packagingb) Food		(1,515)(88)		(2,272)677		(421)(133)	(754)745	(327)63
	TotalLess : Interest		(1,603)687		(1,595)119		(554)254	(9)(188)	(264)171
			(2,290)		(1,714)		(809)	179	(435)
	Profit before TaxCapital Assets
	a) Packagingb) Food		17,08325,756		20,4743,336		17,08325,756	20,4743,336	19,0708,536
	Total		42,839		23,810		42,839	23,810	27,606
	Segment Liabilitiesa) Packaging		13,559		15,309		13,559	15,309	15,037
	b) Food		22,890		2,013		22,890	2,013	7,507
			36,449		17,321		36,449	17,322	22,543
	Date: 14-August-2020						for Rollatainers LimitedPYUSHGUPTAPYUSH GUPTA	Digitally signed by PYUSHGUPTADate: 2020.08.14 17:53:52+05'30'

Whole Time Director DIN : 03392865

Place: New Delhi

	ROLLATAINERS LIMITED
		Statement of Standalone and Consolidated Audited Financial Results for the quarter and year ended 31st March, 2020
						Rupees In "Lakhs"
				STANDALONE
		Particiulars	As at 31.03.2020	As at 31.03.2019	As at 31.03.2020	CONSOLIDATEDAs at 31.03.2019
A	ASSETS
1		Non-Current Assets
	(a)	Property, Plant and Equipment	74.94	74.94	13,809.91	9,954.00
	(b)	Right to use assets	-	-	4,219.79
	(c)(d)	Capital work-in-progressGoodwill	44.54-	44.54-	94.851,954.16	94.851,954.16
	(e)	Other Intangible assets	-	-	4,233.66	20.49
	(f)	Financial Assets
		Investment	6,160.96	6,160.96	6,277.26	460.96
		Other financial assets		-	476.41	343.75
	(f)	Deferred Tax Assets (net)	406.80	406.80	1,376.42	1,376.42
	(g)	Other Non-current Assets	70.71	70.71	331.62	1,455.55
		Sub Total-Non-Current Assets	6,757.95	6,757.95	32,774.07	15,660.18
2	Current Assets
	(a)	Inventories	-	-	2,189.45	2,458.54
	(b)	Financial Assets
		Trade Receivables	3,473.83	3,471.23	4,600.24	4,458.77
		Cash and Cash Equivalents	32.93	21.37	500.74	411.14
	(c)	Other Current Financial AssetsCurrent Tax Assets (Net)	-65.50	-72.59	558.77199.73	324.90203.17
	(d)	Other Current Assets	550.57	2,934.48	2,016.40	292.85
		Sub Total-Current Assets	4,122.83	6,499.67	10,065.32	8,149.37
		TOTAL-ASSETS	10,880.78	13,257.61	42,839.39	23,809.55
(B)		EQUITY AND LIABILITIES
1	Equity
	(a)	Equity Share Capital	2,501.30	2,501.30	2,500.84	2,501.30
	(b)	Other Equity	(650.25)	(664.32)	3,485.03	3,299.80
	(b)	Non Controling Interest	-	-	404.63	686.20
		Sub Total-Equity	1,851.05	1,836.98	6,390.50	6,487.29
2	Liabilities
		Non-Current Liabilities
	(a)	Financial Liabilities
		Borrowings	495.39	440.09	7,196.85	2,193.03
		Other financial liabilities	92.42	117.98	3,159.46	157.98
	(b)(c)	Deferred Tax Liabilities (Net)Provisions	-	-54.68	358.16	330.88
	(d)	Other Non-Current Liabilities
		Sub Total-Non-Current Liabilities	587.81	612.75	10,714.46	2,681.88
		Current Liabilities
	(a)	Financial Liabilities
		Borrowings			9,187.25	-
		Trade Payables	1,913.50	2,002.23	5,413.52	4,906.44
	(b)	Other Financial Liabilities	6,528.42	8,805.59	1,732.47	226.73
	(c)	Other Current Liabilities	-	-	9,194.36	9,226.99
	(d)	Provisions	-	0.06	206.83	280.21
	(e)	Current Tax Liabilities (Net)
		Sub Total-Current Liabilities	8,441.92	10,807.88	25,734.43	14,640.37
		TOTAL EQUITY AND LIABILITIES	10,880.78	13,257.61	42,839.40	23,809.55
			-0	-0	-0.00	0.00
				For ROLLATAINERS LIMITED
				PYUSH	Digitally signed byPYUSH GUPTA
				GUPTA	Date: 2020.08.1418:27:30 +05'30'
				PYUSH GUPTA
		Date: 14-August-2020		Whole Time Director

DIN :03392865

Place: New Delhi

	ROLLATAINERS LIMITED
	Consolidated Cash Flow Statement for the Year Ended 31st March, 2020
		As at	As at 31.03.2019	As at	(Rs. in Lakhs)As at 31.03.2019
		31.03.2020		31.03.2020
	Particulars		Stand Alone		Consolidated
A	CASH FLOW FROM OPERATING ACTIVITIES:
	Profit as per Profit & Loss Account (PBT)	14.08	(7,369.58)	(2,290.57)	(1,713.74)
	Add: Exeptional items	(58.37)	7,256.64	(16.77)	(68.20)
	Add:Depreciation/Amortisation and Impairment		0.40	2,590.81	1,401.33
	Add:Financial Expenses	55.30	49.89	687.14	118.61
	Add:Loss on sale of property, plant and equipmentGain on sale of Investment	--		3.07(1.87)
	Interest income	(45.04)	(32.64)	(151.43)	(317.03)
	Excess Provisions written Back	-		(61.75)
	Balances written off/ provided for	-		60.55
	Gain on settlement/remesurement of financial asset fair valuation
		-		(8.36)
	Less: Ind AS effect on defined benefitsLess: Interest Received & Other Income			-	10.47
		(34.03)	(95.30)	810.82	(568.57)
	Change in Current / Non Current Liabilities:
	(Increase)/Decrease in Inventories	-		269.09	78.77
	(Increase)/Decrease in Trade Receivables	(2.60)	1,112.15	(111.30)	983.37
	(Increase)/Decrease in Other Non- Current Assets(Increase)/Decrease in Other Current Assets	-2,496.79	48.261,597.65	(194.13)2,435.20	(830.74)(100.52)
	(Increase)/decrease in short term financial assets	-		(13.27)
	Increase/(Decrease) in Trade Payable	(85.11)	(551.67)	475.32	277.66
	Increase/(Decrease) in Current Liabilities	(25.56)	(1,750.89)	41.96	(1,608.29)
	Increase/(Decrease) in Other Financial Liabilities	(2,345.02)		(2,252.45)	(763.06)
	Increase/(Decrease) in Provisions	-	0.23	46.76	32.42
	Cash generation from operations activities	4.47	360.42	1,507.99	(2,498.96)
	Tax refund/ (paid)	7.09		(12.56)	(3.00)
	Cash flow before extraordinary itemsNet cash from operating activities	11.5611.56	360.42360.42	1,495.431,495.43	(2,501.96)(2,501.96)
B	CASH FLOW FROM INVESTING ACTIVITIES
	Addition to Fixed Assets	-		(260.52)	(168.30)
	Proceeds from return of capital advances	-		820.00
	Sale of Fixed assets	-		25.19	(8.33)
	Sale of investments	-		-	764.62
	Proceeds/(purchase) from maturity of bank deposits and other balances (having maturity of more than 3 month)	(8.53)		(83.90)
	Interest Received & Other income	-	32.64	54.77	317.03
	Change in investmentNet Cash from Investing activities	(8.53)	(436.63)(403.99)	555.53	905.03
C	CASH FLOW FROM FINANCING ACTIVITIES	-
	Increase in Capital from Minority Shareholders	-		-	1,491.66
	Proceeds from issue of Convertible Debanture	-		1,577.60
	Proceeds from loan from Director	-		31.12
	Proceeds from payment of lease liablityRepayment of Borrowing	-		(1,233.06)
	Repayment/disburesement of long term borrowings	--	49.78	(2,426.05)-	117.53
	Finance Charges Paid	-	(49.89)	-	(118.61)
	Net Cash from financing activities	-	(0.11)	(2,050.40)	1,490.59
	Net cash flows during the year (A+B+C)	3.03	(43.68)	0.57	(106.35)
	Cash & cash equivalents (opening balance)	21.37	65.03	411.18	517.48
	Cash balance of subsidiary acquired during the yearCash & cash equivalents (closing balance)	24.40	21.35	1.78413.53	411.13
			For ROLLATAINERS LIMITED

PYUSH GUPTA Digitally signed by PYUSH GUPTA Date: 2020.08.14 17:52:03 +05'30'

PYUSH GUPTA Whole Time Director DIN: 03392865

Head Off: 3049/1 Sector 38-D Ludhiana-141001 Chandigarh - 160036 Delhi off: F-6, Shopping Phone (0161)2430089, 9815643637 Centre-1, Mansarovar Garden, E-mail: carajguptaco@gmail.com New Delhi - 110015 www.carajguptaco.com

Chartered Accountants Near Gurudwara, Civil Lines

Independent Auditor's report on Standalone Audited Financial Results of the company pursuant to the Regulation 33 of SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015 for the year ended March 31, 2020

To

The Board of Directors of

ROLLATAINERS LIMITED

We, the Statutory Auditors, of the Company have audited and reviewed the accompanying statement of Standalone audited financial results of M/s ROLLATAINERS LIMITED ('the company'), for the year ended March 31, 2020 ('the statement') being submitted by the company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as modified by Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016. The figures for the quarter ended March 31, 2020 represent the derived figures between the audited figures in respect of the financial year ended March 31, 2020 and the published year to date figures upto December 31,2019, being the date of the end of the third quarter of the current financial year. Also, the figures upto the end of the third quarter had only been reviewed and not subjected to audit.

This Statement, which is the responsibility of the company's management, which has been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under section 133 of the Companies Act, 2013 ("the Act") and published year to date figures up to the end of third quarter of the financial year prepared in accordance with recognition and measurement principles laid down in Ind AS 34, Interim Financial Reporting, specified under section 133 of the Act, and SEBI Circulars CIR/CFD/CMD/15/2015 dated 30 November 2015 and CIR/CFD/FAC/62/2016 dated 5 July 2016 .Our responsibility is to express an opinion on the Statements based on our audit of such Standalone Ind AS financial statements made by the management and our review of Standalone financial results for the nine-months period ended December 31,2019.

We conducted our audit in accordance with the Standards on Auditing issued by the Institute of the

Head Off: 3049/1 Sector 38-D Ludhiana-141001 Chandigarh - 160036 Delhi off: F-6, Shopping Phone (0161)2430089, 9815643637 Centre-1, Mansarovar Garden, E-mail: carajguptaco@gmail.com New Delhi - 110015 www.carajguptaco.com

Chartered Accountants Near Gurudwara, Civil Lines

Chartered Accountants of India, Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the statement is free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the statement. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal financial control relevant to the Company's preparation of the statement that give a true and fair view in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates, as well as evaluating the overall presentation of the statement.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the statement.

• (i) In our opinion and to best of our information and according to the explanations given to us, the statement:
• (ii) is presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, as modified by Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016: and
• (iii) gives a true and fair view, in conformity with the aforesaid Indian Accounting Standards and other principles generally accepted in India of the total comprehensive income and other information of the company for the year ended March 31, 2020.

Head Off: 3049/1 Sector 38-D Ludhiana-141001 Chandigarh - 160036 Delhi off: F-6, Shopping Phone (0161)2430089, 9815643637 Centre-1, Mansarovar Garden, E-mail: carajguptaco@gmail.com New Delhi - 110015 www.carajguptaco.com

Chartered Accountants Near Gurudwara, Civil Lines

Emphasis of Matter

We draw attention to the following:

• Trade Payables, Security Deposit from Customers & Advances taken from Customers, are subject to confirmation/reconciliation.
• Exceptional items include the reversal of provision of employee benefits and provisions of expenses.

PLACE: New Delhi DATED:14.08.2020

UDIN:20017039AAAADJ5605

RAJ GUPTA & CO. Admin off: 271, Maya Nagar, Chartered Accountants Near Gurudwara, Civil Lines Head Off: 3049/1 Sector 38-DLudhiana - 141001 Chandigarh - 160036 Delhi off: F-6, Shopping Phone (0161)2430089, 9815643637 Centre-1, Mansarovar Garden, E-mail: carajguptaco@gmail.com New Delhi - 110015 www.carajguptaco.com

INDEPENDENT AUDITORS' REPORT

To

The Board of Directors of

ROLLATAINERS LIMITED

We, the Statutory Auditors, of the Company have audited and reviewed the accompanying statement of Consolidated audited financial results of M/s ROLLATAINERS LIMITED ('the company'), for the year ended March 31, 2020 ('the statement') being submitted by the company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as modified by Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016. The figures for the quarter ended March 31, 2020 represent the derived figures between the audited figures in respect of the financial year ended March 31, 2020 and the published year to date figures upto December 31,2019, being the date of the end of the third quarter of the current financial year. Also, the figures upto the end of the third quarter had only been reviewed and not subjected to audit.

This Statement, which is the responsibility of the company's management, has been compiled from the related standalone and consolidated financial statements which has been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under section 133 of the Companies Act, 2013 ("the Act") and published year to date figures up to the end of third quarter of the financial year prepared in accordance with recognition and measurement principles laid down in Ind AS 34, Interim Financial Reporting, specified under section 133 of the Act, and SEBI Circulars CIR/CFD/CMD/15/2015 dated 30 November 2015 and CIR/CFD/FAC/62/2016 dated 5 July 2016 .Our responsibility is to express an opinion on the Statements based on our audit of such Consolidated Ind AS financial statements made by the management and our review of Consolidated financial results for the nine-months period ended December 31,2019.

Head Off: 3049/1 Sector 38-DLudhiana - 141001 Chandigarh - 160036 Delhi off: F-6, Shopping Phone (0161)2430089, 9815643637 Centre-1, Mansarovar Garden, E-mail: carajguptaco@gmail.com New Delhi - 110015 www.carajguptaco.com

Chartered Accountants Near Gurudwara, Civil Lines

We conducted our audit in accordance with the Standards on Auditing issued by the Institute of the Chartered Accountants of India, Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the statement is free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the statement. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal financial control relevant to the Company's preparation of the statement that give a true and fair view in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates, as well as evaluating the overall presentation of the statement.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the statement.

• I. In our opinion and to best of our information and according to the explanations given to us, and based on the audited financial statements and the other financial information provided to us by the management of the subsidiaries and joint venture referred to in Paragraph below, the statement:
  • a) Includes the Financial statements / consolidated financial statements for the year ended 31 march 2020, of the following entities:

Subsidiaries:

1 RT Packaging Ltd. 2 Boutonnaiere Hospitality Pvt Ltd.

Joint Venture:

Rollatainers Toyo Machines Pvt Ltd.

Head Off: 3049/1 Sector 38-DLudhiana - 141001 Chandigarh - 160036 Delhi off: F-6, Shopping Phone (0161)2430089, 9815643637 Centre-1, Mansarovar Garden, E-mail: carajguptaco@gmail.com New Delhi - 110015 www.carajguptaco.com

RAJ GUPTA & CO. Admin off: 271, Maya Nagar, Chartered Accountants Near Gurudwara, Civil Lines

• b) is presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, as modified by Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016: and
• c) gives a true and fair view in conformity with the aforesaid Indian Accounting Standards and other principles generally accepted in India of the total comprehensive income and other information of the company for the year ended March 31, 2020.

Emphasis of Matter

We draw attention to the following:

• Trade Payables, Security Deposit from Customers & Advances taken from Customers, are subject to confirmation/reconciliation.
• Exceptional items include the reversal of provision of employee benefits and provisions of expenses.

PLACE: New Delhi DATED: 14.08.2020 UDIN:20017039AAAADI7288

Head Off: 3049/1 Sector 38-DLudhiana - 141001 Chandigarh - 160036 Delhi off: F-6, Shopping Phone (0161)2430089, 9815643637 Centre-1, Mansarovar Garden, E-mail: carajguptaco@gmail.com New Delhi - 110015 www.carajguptaco.com

Chartered Accountants Near Gurudwara, Civil Lines

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Scrip Code: 502448	Symbol: ROLLT

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