1865. RAJDANGA MAIN ROAD, KASBACharteredAccountants KOLKATA _ 700 107

Firm Registration No. 306033E PHONE : 033-4008 9902/9903/9904

FAX : 033-40089905. Website : www.5kagrawat.co.in

(A/s. K. AGRAWAL & co. itEEtESsSSngénme

INDEPENDENT AUDITOR’S REVIEW REPORT

TO THE BOARD OF DIRECTORS OF

LUX INDUSTRIES LIMITED

We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Lux Industries

Limited (“the Company"), for the quarter and half year ended 30th September, 2018, being submitted by the

Company pursuant to requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure

Requirements) Regulations, 2015, read with SEBI Circular No. CIR/CFD/FAC/62/2016 dated 5th July, 2016.

This statement is the responsibility of the company’s management and approved by the Board of Directors which

has been prepared in accordance with the recognition & measurement principles laid dovm in the Indian

Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34"), 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 issue a report on these financial statements based on our review.

We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, “Review ofInterim Financial Information performed by the Independent Auditor of the Entity" issued by the Institute of

Chanered 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 primarilyto 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.

Based on our review conducted as above, nothing has come to our attention that causes us to believe that the

accompanying Statement of Unaudited Standalone Financial Results prepared in accordance with applicableIndian Accounting Standards and other recognized accounting practices and policies, has not disclosed the

information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure

Requirements) Regulations, 2015, read with Circular No. CIR/CFD/FAC/62/2016 dated 5‘h July 2016. includingthe manner in which it is to be disclosed, or that it contains any material misstatement.

For S K AGRAWAL & CO.

Chartered Accountants

Firm Registration bio-30603313

new\""c°r¢\-/v Sandee A Vl '

\ dAcco P grawa

Place: Kolkata V(Partner)

Dated: 2nd November, 2018 Membership No. 058553

Branch Office : Clo. SKNlNDUSTRlAL HOUSE, 320/160. SHYAMSHANTI MARKET, 3RD FLOOR. ROOM N0. 320.AJMERI GATE, DELHl—110 006. PH, : 011-2321-9505I9506

A701, EXPRESS ZONE BUILDING. WESTERN EXPRESS HIGHWAY. GORGAON EAST (NEAR OBEROI MALL) MUMBAI - 400 063

HlG-2/121, SATYASI ENCLAVE, KHANDAGIRI. BHUBANESWAR. ORISSA—751 030

488/2, ADARSH NAGAR. DURGA MANDlR ROAD. HIRAPUR. DHANBAD -826 001, 1: 194301 36226

591. MITRA COMPOUND. BORING ROAD. PATNA—800 001, ‘l‘ : 99035 90022

Lux lndunrhs Limited

Refitoflice: 3th" thhn‘ Yigoll Street. MIME-700 007

Statement 13' Unaudazed sza ndalone Flnlndll Resulls for me quarter and Hall year ended

SeptemlfilulX"§>>(Rs. In lakhs]

Quarter ended Hallynr ended Ve-r ended

:’5:. N0 hnlmlars 597192;?!

30'June 30. 2015 Szpkcmbfl 30, 2017 5:01:13?!

30'Septembev 30, 2017 MELT?"

l l(Unaudited) (Unaudited) (Unaudiled) (Unaudiled) (Unaudnod) (Audiled)

I 1 I (name

‘

iRevcnuE 1mm operaaons

'a Sale or Products and Sewlces 27,455.60 25,927.00 20,915.99 53,382.60 45,115.30 106,103.890. Other operallng InEDm! 250.73 304.59 225.25 555.32 537.40 1,015.91other income

Q47) 89.29 2.99 97.92 7.24 173.11mal Income 21,704.85 26,320.88 21,144.23 54,025.74 45,753.94 107,295.91

l

2 Expenses

a [on cl malenals consumed 11,101.74 14,634.09 7,545.13 25,535.53 21,333.29 50 51 81b Purzhaxe of xxocLln-uade 2,353.92 557.50 317 57 292142 575 as .

e. (nanges in lnvenlnnes u( nnlslled guods, worknrrprogress and sxock-un (1,671.07) (4,995.25) 1,119.26 (5,556.32) (3.143 06) 15.2;5 31:,made

d.Empk1vee benefits Expense 1,101.31 1,015.73 939.39 2117.59 1731.59 3,747 05 -

e Fl'lante c0515 613.17 711.67 574.91 1,324.34 1,151.11 2,541.44‘

( Jepleaation and amonizalion expense 279.22 273.22 234.95 552.44 450.05 97475

g Submntraclms/ lobblng menses 6,924.24 6,597.12 4,600.53' 13,521.36 10,297.77 22,155 13

n 0102! exoenses 3 450.23 4 671.09 3,751.36 9,131.32 0,363.72 11,090.41.

Volal Exgenses 24,273.26 23,455.22 19.05625 47,758.49 41,305.55 95,059.31

l

i 3 (From wove Excepllonal nems and m (1-2) 3,431.60 21155.66 2057.93 6,287.26 4,458.39 12,237.50 ,

Ed (Excepxlonal llems -

~ .-

-~

5 (9min More (:11 (34) 9,431.50 2555.55 2,057.95 6,237.25 4,450.39 12,237.50i6 Tax expense

2 Current Tax 1,194.00 955.00 752.00 2,150.00 1,510.00 4,243.00

6 Delened Tax 100.16 24.40 (25.73) 124.55 (51.73) 71 13

Tnlal Tax Expense 1,294.16 980.40 726.27 2,174.56 1,557.27 4,314.13

I 7 Net pmm lol the 112000155] 2,137.44 1,375.25 1,331.71 4,012.70 2,901.12 7,923.47

0 clnuCamprenemlveineome

(lam lhal MU not 0: lerlassified 1o prufll 01 loss (nel oflax] (5.10) (5.10) (0.99) (10.20) (1.90) (20. .l

9 Tblal Comprehensive 1ncome (aftertaxes) (743) 1,132.34 1,310.16 1,330.72 4,002.50 2,399.14 7,905.16

10 Pm us equny share capital (Face value 61 Ks,2/- each) 529.95 519 98 529.98 529 98 529.93 529 93

11 Dlherecuity (Reserves) 31,512 40

12 sarnlng do: equity shave (M Rs.1/- each)

‘(no! annuallsed excepuor lne year ended Mardl 31. 2015)

( 5.33m 8.46 7.43 5.27 15 sq ll 4:: I]_,

\ b Dlluled 8,46 7.43 5.17 15.09 1149 2.1 15

LUX INDUSTRIES LTDF5 bfljafl Tech - Park, 100. Floor, DN - 52, Sector - V, Saltlake, Kclkata . 700 091, India. P: 9133-4040 2121, F: 91—33-4001 2001, E' mfo©luxmnerweamnrn

Regd. Office: 39 K5" Krishna Tagore Street Kotkata - 700 007, Indla, P: 913332259 8155, Website: www.1uxinnelvvear.com 0 ON : L17309W81995PLE073053

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LUX INDUSTRIES LTDPS Srqdn Tech - Park, 10th Floor, DN - 52, Sean! - V, Salllake, Kulkata - 700091, India P: 91-33-4040 2121, F: 91-33-4001 2001, E‘ info®luxnnnerwedv.;un

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Regc O‘fxce: 3S Kali Knshna Tagore SlreeK, Kolkata - 700 007: India, 9: 91-33-2259 8155, Website: wwauxinnemqamom-o ClN'

L17309WB‘1995PLC073053