Universal Cables Ltd. — Audit Report / Information 2019

Aug 9, 2019

V. SANKAR AIYAR & CO.

CHARTERED ACCOUNTANTS

Satyam Cinema Complex, Ran,iit Nagar Cornmunity Centre, New Delhi-'110008

.,-, ^ ^- I 202- Tel (91-11)-?5702691,25704639, 43702919 E-mail : newdelh i,Ovsa.co. in

Independent Auditor's limited review report on unaudited standatone financial results of universal Cables Limited for the quarter ended 3oih June, 2019

To The Board of Directors Universal Cables Limited

• 1We have reviewed the accompanying statement of un-audited standalone financial results of universar cabres Limited ('statement'), for the quarter ended 30rh June, 2019 being by the company pursuant.to the requirement of Reguration 33 of sEBr (Listing obri;afion "ro.itt"oano Disclosure Requirements) Regulatjons, 201S, as amended.
• 2This statement, which is the responsibirity of the company's Management and has been approved by the company's Board of Directors in their meeting herd o;grh August, 2019, has been prepared in accordance with the recognitron and measurement principres raid down in the Indian Accounting siandard 34 "rnterim Financiar reporflng,, ('rnd AS 34"), prescribed under section 1 33 of the companjes Act, 20 i 3 read with the rerevant rules issued thururno*r and other accounting principres generafly accepted in rndia. our responsibirity is to express a conclusion on the Statement based on our review.
• 1. We conducted our review in accordance with the standard on Review Engagements (sRh) 2410'Revjew of Interim Financiat information performed by the Independ;ni nuoitoi !? g,u 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 financtal statements are free of materiar misstatement. A review is rimited primariry to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit we have not performed an audit and accordingry, we do not express an audit opinion.
• 4Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement of un-audited standalone financial results prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting standards specified under section 133 oi the companies Act, 2013 rcad with rerevant rures issued thereunder and other accounting principres generafly accepted in India, has not disclosed the information required to be iiscrosed in jerms of Regulation 33 of the sEBr (Listing obrigations and Discrbsure Requirements) Regurations, 2015, as amended, incruding the manner in wh jch jt is to be discrosed, or that it coniains any material misstatement.

For V. Sankar Aiyar & Co. Chartered Accountants lCAl Firm Regn. 109208W

l(*tF, (,'utr

Karthik Srinivasan Partner Membership No. 514999 UDIN: 195'14998AAAADV8052

Place : New Delhi Dated : gth August, 2019