NC. AGGARWAL 8: CO. CHARTERED ACCOUNTANTS 102, Harsha house, Karampura Commercial Complex, New Delhi-110 015. Ph: (0) 25920555-556 (R) 2522156] E-Mail: or an::mzwalassimilation I.I$:li|.@_lll3.iliUlililil you: Auditor's Report on Quarterly Consolidated Financial Results and Year to Date Results of the Company Pursuant to the regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations ,2015 To The Board of Directors of HEXA TRADEX LIMITED We have audited the consolidated financial results of HEXA TRADEX LIMITED (herein after referred to as "the Holding Company") and its subsidiary (the Holding Company and its subsidiary together referred to as " the Group"), comprising of the Consolidated financial results for the year ended 3lst March 2019, attached herewith, being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the 51331 [Listing Obligations and Disclosure Requirements] Regulations, 2015, read with Circular No. CIR/CFD/FAC/62/2016 dated 5th Iuly 2016. The consolidated financial results are the responsibility of the Company's management and have been approved by the Board of Directors of the Company. Our responsibility is to express an opinion on these consolidated financial results based on our audit of such consolidated IND AS financial statements, which have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard, ("1nd AS") 34- lnterim Financial Reporting prescribed under the Section 133 of the Companies Act, 2013 read with relevant Rules issued thereunder and other accounting principles generally accepted in India and the relevant requirements of Regulation & Circular. We conducted our audit in accordance with the Standards on Auditing Specified under Section 143(10) of Company Act 2013.'I‘hose Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the statements is free from material misstatement. An Audit involves performing procedures to obtain audit evidence about the amount and the disclosures in the statement. The procedures selected depend on the auditor's judgment including the assessment of the risk of material misstatement of the statement, whether due to fraud or error. In making those risk assessments, the auditors considers internal control relevant to the group Preparation and fair presentation of the statement in order to design audit procedures that are appropriate in the circumstances ,but not for the purpose of expressing an opinion on the internal financials control with reference to the statement. An audit also includes evaluating the appropriateness of the accounting policies used and reasonableness of the accounting estimates made by the Management as well evaluating the overall presentation of the statement.
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NC. AGGARWAL 8: CO. - Hexa Tradexhexatradex.com/wp-content/uploads/2019/05/Results-Copy.pdfPlace: New Delhi I Date: 22Ml May,2019 rI N.C. AGGARWAL & C9,. CHARTERED ACCOUNTANTS 102,
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The consolidated financial results are the responsibility of the Company's management and have been
approved by the Board of Directors of the Company. Our responsibility is to express an opinion on
these consolidated financial results based on our audit of such consolidated IND AS financial
statements, which have been prepared in accordance with the recognition and measurement
principles laid down in Indian Accounting Standard, ("1nd AS") 34- lnterim Financial Reporting
prescribed under the Section 133 of the Companies Act, 2013 read with relevant Rules issued
thereunder and other accounting principles generally accepted in India and the relevant
requirements of Regulation & Circular.
We conducted our audit in accordance with the Standards on Auditing Specified under Section
143(10) of Company Act 2013.'I‘hose Standards require that we comply with ethical requirementsand plan and perform the audit to obtain reasonable assurance about whether the statements is free
from material misstatement.
An Audit involves performing procedures to obtain audit evidence about the amount and the
disclosures in the statement. The procedures selected depend on the auditor's judgment including the
assessment of the risk of material misstatement of the statement, whether due to fraud or error. In
making those risk assessments, the auditors considers internal control relevant to the group
Preparation and fair presentation of the statement in order to design audit procedures that are-
appropriate in the circumstances ,but not for the purpose of expressing an opinion on the internal
financials control with reference to the statement. An audit also includes evaluating the
appropriateness of the accounting policies used and reasonableness of the accounting estimates made
by the Management as well evaluating the overall presentation of the statement.
NLLGGARWAL & CQCHARTERED ACCOUNTANTS
In our opinion and to the best of our information and according to the explanations given to us and
other Financial Information of Subsidiary Company, these consolidated year ended results:
(i) include the financial results for the year ended 3lst March 2019 of the following entities:
gut-531mmHEXA SECURITIES AND FINANCE COMPANY LIMITED
(ii) are presented in accordance. with the requirements of Regulation 33 of the SEBI (ListingObligations and Disclosure Requirements) Regulations, 2015; as modified by Circular no.
CIR/CFD/FAC/62/2016 dated 5th July,2016 and
(iii) give a true and fair view in conformity with the Ind AS 8: other Accounting Principles generally
accepted in India of the net profit including other comprehensive income and other financial
information ofthe Company for the year ended 315t March, 2019.
Auditor's Report on Quarterly Financial Results and Year to Date Results of the CompanyPursuant to the Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements)Regulations, 2015
To
The Board of Directors of HEXA TRADEX LIMITED
1. We have audited the accompanying Statement of standalone financial results of HEXA
TRADEX LIMITED ("the Company") for the quarter and the year ended 315t March, 2019
("the Statement”), attached herewith, being submitted by the Company pursuant to the
requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015 read with SEBl Circular No. ClR/CFD/FAC/62/2016 Dated 5th July 2016.
The quarterly standalone financial results for the Quarter and Year ended 31St March 2019
are the derived figures between the audited figures in respect of the year ended March 31,2019 and the published year-to-date figures up to December 31, 2018, being the date of the
end of the third quarter of the current financial year, which were subject to limited review.
The standalone financial results for the quarter and year to date ended March 31, 2019 have
been prepared on the basis of the standalone financial results for the nine month periodended December 31, 2018, the audited annual standalone financial statements as at and for
the year ended March 31, 2019, and the relevant requirements of the Regulation and
Circular, which are the responsibility of the Company's management and have been
approved by the Board of Directors of the Company. Our responsibility is to express an
opinion on these standalone financial results based on our audit of such standalone lnd AS
financial statements, which have been prepared in accordance with the recognition and
measurement principles laid down in Indian Accounting Standard, Interim Financial
Reporting (lnd AS 34), prescribed under the Section 133 of the Companies Act, 2013 read
with relevant rules issued thereunder and other accounting principles generally accepted in
India; our audit of the Annual Standalone Statements as at and for the year ended 31st March,
2019; and relevant requirements of the Regulation and the Circular.
2. We conducted our audit in accordance with the auditing standards generally accepted in
India . Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the financial results are free of material misstatement(s). An audit
includes examining, on a test basis, evidence supporting the amounts disclosed as financial
results. An audit also includes assessing the accounting principles used and significantestimates made by management. We believe that our audit provides a reasonable basis for
our opinion.
N .C_._ inl—GQALUALAlgécgaCHARTERED ACCOUNTANTS
3. in our opinion and to the best of our information and according to the explanations given to
us, these quarterly financial results as well as the year to date results:
(i) have been presented in accordance with the requirements of Regulation 33 of the SEBl
(Listing Obligations and Disclosure Requirements) Regulations, 2015zread with Circular no.
ClR/CFD/FAC/62/2016 dated 5m Iuly,2016 , in this regard; and
(ii) give a true and fair view in conformity with the ind AS and other accounting Principles
generally accepted in India of the net loss including other comprehensive income and other
financial information of the Company for the quarter and net profit including other
comprehensive income and other financial information of the Company for the year ended