: “TAPARIA TOOLS LTD, :

Regd. Office: 52 & 52B, MIDC Area, Satpur, Nashik - 422 007,
E-Mail : [email protected] Web site : http://www.tapariatools.com CIN : L99999MH1965PLC013392
STATEMENT OF STANDALONE UN-AUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE 2021
(Rs. in Lakh)
5 Quarter Ended Year ended
Tv .
No Particulars 30-Jun-21 31-March-21 30-Jun-20 31-March-21
: (Un-audited] [Audited] [Un-audited] (Audited)
I jIncome From Operations
(1) Revenue From. Operations 12,644.43 17,770.17 5,149.30 53,605.32
(2) Other Income So 36.20 59.86 15.20 169.68
d Total Income (142) 12,680.63 17,830.03 5,164.50 53,775.00
II | EXPENSES
(a) 1Cost of Material consumed 786.80 941.55 209.21 2,592.20
(b) {Purchase of Stock -in-trade 9,036.35 9,177.18 2,836.13 30,712.72
(c) |Changes in Inventories of finished goods, Societe ‘and (2,155.57) 802.40 489.07 292.93
work-in-progress
(d) Employee benefits expense 657.62 889.37 564.10 2,910.27
(e) |Finance Costs 2.78 9:75) 3.35 20.05
(f} [Depreciation and amortisation expense 45.93 39.93 42.25 166.68
(g} |Other expenses 2,723.60 3,928.21 935.49 10,636.19
Total Expenses (a to g ) 11,097.51 15,788.39 5,079.60 47,331.04
IIt |Profit before exceptional items and tax (I - IT ) 1,583.12 2,041.64 84.90 6,443.96
Add/Less :Exceptional Items - - -
IV |Profit before tax 1,583.12 2,041.64 84.90 6,443.96
Less :Tax Expense
(1) |Current tax 396.33 582.26 21,37 1,661.83
(2) |Deferred tax charge/(credit) 11,55 (41.92) 4.60 1.95
(3) |Excess Tax Provision for earlier years written back : (53.41) (53.41)
Vv {Total Tax 407.88 486.93 25.97 1,610.37
VI |Net Profit for the period after Tax (IV-V) 1,175.24 1,554.71 58.93 4,833.59
VII | Other Comprehensive Income
A |(i) Items that will not be classified to profit or loss 49.85 (4.66) 40.54
(ii) Income tax relating to items that will not be reclassified (12.55) 147 (10.20)
to profit or loss
B_ j(i)Items that will be classified to profit or loss - - (3.48) =
(ii) Income tax relating to items that will be reclassified to . . .
profit or loss
Other Comprehensive Income - 37.30 : 30.34
VIII} Total Comprehensive Income for the periad (VI+VII) 1,175.24 1,592.01 55.45 4,863.93
IX |Paid-up equity share capital (Face value of Rs.10 per share) 303.58 303.58 303.58 303.58
Earnings per equity share in Rs.
x (Per share of Rs.10 each - Basic and Diluted) SBe71 pa 194 inte
NOTES:

1) |The above Financial Results have been recommended by the Audit Committee and approved by the Board of Directors at their respective d
meetings held on August 12, 2021.

2) |The Company is exclusively inthe handtools business segment, hence segment reporting is not applicable as per Ind AS-108.

3) |As required under Regulation 33 of SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, the Limited Review by the
Statutory Auditors has been completed for the quarter ended June 30, 2021, and the Report forwarded to BSE Ltd. The Report does not have
any impact on the above results and Notes which needs explanation.
4) |The Interim Order dated 20-05-2015 issued by SEBI says that the Company has not complied with the Minimum Public Shareholding.
However, the Company has replied to the SEBI that they have complied with the Minimum Public Shareholding, The Company has received the
Order dated 26th June 2019 from SEBI confirming the directions issued by SEBI vide Interim Order dated 20th May 2015. The Company has
filed an Appeal against the said Order.
5) |The COVID-19 pandemic has brought economies, businesses and lives around the world to a standstill, and our country is no exception. Based
on the directives and advisories issued by central and state governments and other relevant authorities during the lock down, The operations
at Nasik factory was affected marginally. Considering the unprecedented and ever evolving situation, the Company had made assessment of
recoverability and carrying value of its assets comprising of tangible assets, inventories and other current assets as at March 31, 2021 and
made appropriate provisions as necessary. However, the impact assessment of COVID-19 is a continuous process, given the uncertainties
associated with its nature and duration. The Company will continue to closely monitor any material changes to future economic conditions. The
Company continues to have a strong liquidity position.

$) Previous periods’ figures have been regrouped wherever necessary to conform to this period's classification.

JEN For and on behalf of the Board of Directors of Taparia Tools Ltd.
ON
se SIVARAMAKRISHNAN (DIN: 06436717)
Nashik, 12th August 2021 Director - Operations
 HARSHIL SHAH E f COMPANY.
Chartered Accountants
Phone :- O22 401 39 401
www.w.caharshilshah. com,ne Mail : - mpg esi ers Renancom

Independent Auditor’s Review Report on Unaudited Quarterly Financial Results of the

Company °

To the Board of Directors of Taparia Tools Ltd

We have reviewed the accompanying statement of unaudited financial results of Taparia

Tools Limited (‘the Company’) for the quarter ended 30June 2021(‘the Statement’) being
submitted by the Company pursuant to the requirements of Regulation 33 of the SEB]
(Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended).

The Statement, which is the 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 Indian Accounting Standard 34,
Interim Financial Reporting (‘Ind AS 34°), prescribed under Section 133 of the
Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in
India and is in compliance with Regulation 33 of the Listing Regulations. Our
responsibility is to express a conclusion on the Statement based on our review.

We conducted our review of the Statement in accordance with the Standard on Review
* Engagements (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 ghe review to obtain moderate
assurance as to whether the Statement is 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 scope than an audit conducted in accordance
with the Standards, on Auditing specified under Section 143(10) of the Act, 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.

Based on our review conducted as above, nothing has come to our attention that causes us
to believe that the accompanying Statement, prepared in accordance with the recognition
and measurement principles laid down in Ind AS 34, prescribed under Section 133 of the
Act, and other accounting principles generally accepted in India. has not disclosed the
information required to be disclosed in accordance with the requirements of Regulation
33-of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as
amended), including the manner in which it is to be disclosed. or that it contains any
material misstatement.

1H, Dimple Aracade, Thakur Complex Ka

Kandivali East, Mumbai 101.
-——— | HARSHIL SHAH & COMPANY
CX | Chartered Accountants
AN | Phone :- 022 401 39 401
www.caharshilshah.com, E Mail :- [email protected]

Chartered Accountants
Firm regn n 141179W

Harshil
Partner
Qa an

Membership no 124146
ICAI UDIN : 21124146AAAACK
7683
Mumbai
Date: 12 August, 2021

14, Dimple Aracade, Thakur Complex, Kandivali East, Mumbai 101.