A zoto'healthcare ltd.

February 07,2020

To,The ManagerListing Department,The National Stock Exchange of lndia LimitedExchange Plaza,

Bandra Kurla Complex,Bandra (E), Mumbai - 400051

Dear Sir/ Madam,

Trading Symbol: ZOTA

Sub: Outcome of Board Meeting held on Friday, February OZ,2OZO

Ref': Regulation 30 & 33 of the sEBl (tisting obligations and Disclosure Requirements) Regulations,20L5

with reference to the captioned subject, we would like to inform you that the Board of Directors of ZotaHealth care Limited (the "company") in its Meeting held on Friday, February 07,2o2oat 03:00 p,M. atthe registered office of the company situated atzota House, 2/896, Hira Modi street, sagrampura, surat- 395002 have, inter a/io, discussed and approved the following business:

1'' considered and approved unaudited standalone and consolidated financial results for thequarter and nine months ended on December 31, 2oL9 along with Limited Review Reportsthereon' Financial Results and Limited Review Reports are enclosed herewith (Annexure - t).

Further, unaudited standalone and consolidated financial results for the period asaforementioned shall be available on the website of the stock Exchange where the shares of theCompany is listed i.e. at www.nseindia,com and on Lorprny,, website atwww.zota hea lthca re. com

The Board meeting concluded at 05:50:p.M.

This is for your information and record.

Thankin[ you,

Yours faithfully,

For Zota Health Care Limited !

l

1

Ashvin Variya(Company Secretary & CompliancePIace: Surat

6"'*$-; )l<.\ )o$t-*-,r'f

Encl: a/a

Registered offiee:Zoto House, 2/896, Hira Modi Street,Sogrompuro, Surot - 395 OO2 | Ph: +91 261 2331601Emoil: info@zotoheolthcore.comWeb : www.zotqhec lthco re.com

Plot no. .i69,

Surot Speciol Economic Zone,Nn Scchin Railway Stotion, Scchin,Surot - 394 23O (Guj; 1ry4;oPh: +91 261 2397122.,..'

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CIN : L24231GJ2OOOPLCO3B352

1..

2.

3.

SHIVANGI PAREKH & CO.CHARTERED ACCOUNTANTS

lndependent Auditor's Review Report on Review of Standalone Unaudited Quarterlv Financial Results ofthe Companv Pursuant to the Resulations 33 of the SEBI (Listing Oblisations and Disclosure

Requirements) Resulations, 20L5, as ameneled

To

The Board of Directors ofZota Health Care Limited

We have reviewed the accompanying statement of unaudited financial results of Zota Health CareLimited (the "Company") for the quarter and nine months ended December 31, 2019 {the"Statement") attached herewith, being submitted by the Company pursuant to requirements ofRegulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 20L5, as

amended (the "Regulation").

This Statement, which is the responsibility of the Company's Management and approved by theCompany's Board of Directors, has been prepared in accordance with the recognition andmeasurement principles laid down in the lndian Accounting Standard 34 "lnterim FinancialReporting" ("lnd AS 34"), prescribed under Section 133 of the Companies Act, 20L3 read withrelevant rules issued thereunder and other accounting principles generally accepted in lndia. Ourresponsibility 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 ReviewEngagements (SRE) 24tO "Review of lnterim Financial lnformation Performed by the tndependentAuditor of the Entity', issued by the lnstitute of Chartered Accountants of lndia. This standardrequires that we plan and perform the review to obtain moderate assurance as to whether thefinancial statements are free of material misstatement. A review is limited primarily to inquiries ofcompany personnel and analytical procedures applied to financial data and thus provides lessassurance than an audit. We have not performed an audit and accordingly, we do not express anaudit opinion.

Attention is drawn to Note no.3 of the Statement which states that the Comparative figures ofquarter and nine months ended December 31., 2018 as reported in the accompanying Statementhave been restated by the management of the Company and prepared by exercising necessary duediligence to ensure that the financial results reflect true and fair view of Company's affairs but havenot been subjected to review. .i

Based on our review conducted as above, nothing has come to our attention that causes us tobelieve that the accompanying statement of unaudited financial results prepared in accordance withapplicable accounting standards and other recognized accounting practices and policies has notdisclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (ListingObligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is tobe disclosed, or that it contains any material misstatement.

4.

DatetOT(A2/2O2O

Place: Surat

For Shivangi Parekh & Co.

Chartered AccountantslCAt FRN: 1314,t9,W

.o.rnd#n."Proprietor

M. No.118935UDIN:r(oJt <13 6 AAAAAISL6T

302, SA! BHAVAN, NR. NEW SAIBABA TEMPLE, Opp. SMC MULTTLEVET PARKING, SHAHPORE,

sURAT-395002.

ooo

L.

SHIVANGI PAREKH & CO.CHARTERED ACCOUNTANTS

lndependent Auditor's Review Report on Review of Consolidated Unaudited Quarterlv Financial Results

of the Companv Pursuant to the Resulations 33 of the SEBI (Listine Obligations and Disclosure

Requirements) Regulations, 2015, as amended

To

The Board of Directors ofzota Health Care Limited

We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of Zota

Health Care Limited ("the Parent") and its subsidiaries (the Parent and its subsidiaries together

referred to as "the Group"), and its share of the net profit/(loss) after tax and total comprehensive

income / loss for the quarter and nine months ended December 3t,2}1rg ("the Statement"), being

submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations

and Disclosure Requirements) Regulations, 2015, as amended. (the "Regulation").

This Statement, which is the responsibility of the Parent's Management and approved by the Parent's

Board of Directors, has been prepared in accordance with the recognition and measurement

principles laid down in lndian Accounting Standard 34 "lnterim Financial Reporting" ("lnd AS 34"),

prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally

accepted in lndia. 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 lnterim Financiol lnformotion Performed by the lndependent Auditor of the

Entity', issued by the lnstitute of Chartered Accountants of lndia. 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 Standards on Auditing 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.

We also performed procedures in accordance with the circular issued by the SEBI under Regulation

33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 20L5, as amended,

to the extent applicable.

Attention. is drawn to Note no. 3 of the Statement which states that the Comparative figures ofquarter and nine months ended December 31, 2018 as reported in the accompanying Statementhave been restated by the management of the Company and prepared by exercising necessary duediligence to ensure that the financial results reflect true and fair view of Company's affairs but have

not been subjected to review.

The Statement includes the results of the following entities:":

a. Zota Health Care Liniited (Parent)

b. Zota Healthcare Lanka (Pvt) Ltd (Subsidiary)

2.

3.

4.

302, SAI BHAVAN, NR. NEW SAIBABA TEMPLE, OPP. SMC MULTILEVEL PARKING, SHAHPORE,

sURAT-395002.

SHIVANGI PAREKH & CO.

CHARTERED ACCOUNTANTS

5. Based on our review conducted and procedures performed as stated in paragraph 3, 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 the aforesaid lndian

Accounting Standard and other accounting principles generally accepted in lndia, has not disclosed

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

Disclosure Requirements) Regulations,2Ol5, as amended, includingthe manner in which it is to be

disclosed, or that it contains any material misstatement.

6. We did not review the interim financial statements of the subsidiary included in the consolidated

unaudited financial results that reflect total revenues of Rs. Nil, total net loss after tax of Rs. 3148 and

Rs. 8528 and total comprehensive loss of Rs.3148 and Rs. 8528, for the quarter and nine months

ended 31,.12.2019, respectively, as considered in the consolidated unaudited financial results. These

interim financial statements have been reviewed by other auditors whose reports have been

furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the

amounts and disclosures included in respect of this subsidiary is based solely on the report of the

other auditors and the procedures performed by us as stated in paragraph 3 above.

Our conclusion on the Statement is not modified in respect of the above matters.

For Shivangi Parekh & Co.

Chartered AccountantsICAIFRN: 131449W

Date:O7lo2l2o20Place: Surat

' \xJ#yCA. Shi'vangiMehta

ProprietorM. No.118936

uDrN: d0tL{13iAAfrAAf il+9 6

302, SAI BHAVAN, NR. NEW SAIBABA TEMPLE, OPP. SMC MUTTILEVEL PARKING, SHAHPORE,

sURAT-395002.

A zoto'healthcare ltd.

ZOTA HEAI.TH GRE TIMITED

Standalone f inahclal Stat€ments

Statement ot Unaudited ainancial Results for the euaner and Nine Month, ended 31.t Oecember, 2019

Pani(ulaE

I Quart$Ended : Nin. Monthr3Llt2ltoLa(unaudited)

3Lh2l2otg(Un.udhed)

l.

li.

1il.

vl[.

tx.

x.

xl.

x[.

xil.xtv.

levenue from Operation!f,thet lncomes

2s06.38

30.74

2528.7:

37.41

2!76.4717.38

1 203.3L

98.04

6503.0i117.6:

8562.94

754.47

2517.r 24 2193.85 73 6620.6[ a7L7

€xpenses:

Cost of Materials Consumed:

Purchases of Sto.k-in-Trad€

Changer in lnventori€s of Finished 6oods. Work-tn-progress andStock-in-Trade

Employ€e Benefit Exp€nses

Finance Costs

0epreciation / Amonisallon and Depletion Expense

Other Expenses

430.0;

1069_1:

287.1!

263.0(

48.0t

383.6i

179.70

1451.28

163.86

258.99

1.O2

32.05

332_94

297.A4

1366,3{

-131.L1

228.39

1.4537.L4

388.34

972.2i3s67.9:

540.4t765.5(

4.6i110.1(

1.056.4i

783.31

4313.27

-733.98

631.14

2.16113.07

898.30

1151.O0

5276.35

-725.97

889.19

3.68139.42

1197.81

otal Expenses 2443.4 2419.8/ 2188.39 70L7.4t 6007.2! 793L.49

Profit before Erceptional items and tax irom continuing operations(r1l,lvl

Exceptional ltems

Proflt/(loss) before tax

Tax Expense:

(1) Curent tax(1.1) l.T. & DDTax Provision Created Shon/excess(2) oeferred Tax

Profit/ (Lossi for the perbd from ConrinuinsOperations (Vll-VlU)

Profit/(loss) before tax from discontinued operations

Tax Expen5e of discontinued Operations

Profit/ (Loss) from Dis.ofl tinued Operations (af(er Tax)(x- xr)

Profit/ (Loss) Ior the Year

Other Comprehensiv€ lncomeA (i) ltems that will not be reclassified to Statement of

profrl and loss

{iii lncom€ Tar relating to items thar will nor bereclassified to Statement o, profit and toss

B ii) ltems that will be.eclassified ro Statemeni of profitand lort

(ii) locone Tax relating to items thal wrll be reciassifjed

to profit and loss

Ither comprehensive income for the year, net o, taxfotal comprehensive income for the year {Xlll + XIV)

,aid-up [quity Share Capital

:arnings pe. equity share of face value of a 10 each1) Basic (in l)2) Diluted {in l)

53.71

53.71

1s.80

0.14

38.04

146.40

146.40

36.8 1

-0.49

109.11

s,45

5.45

'18.68

0.13

3.77

27.78

283.8S

73.69

0.26

-6.62

203.33

613.37

613.37

119_29

2.34

4.47

440.21

785.92

785.92

23?_43

2.34

4.03

555. 19

3t"04

0.18

-0.05

o.a,

109.1

4.59

-1.15

27,,78 203.3:

16.2i

-4.0s

440.21 s55.1!

2.5(

38.18

2456.03

0.1s

112.54

2456.03

0.44

044

21,7A

1754.34

0.11

0.11

215.5{

2456.O:

0.83

o.a3

440.21

1154.34

1.79

1.79

548.54

L154.34

2.26

For ahd on behaltofthe Board Shivangi Parekh & Co.

Chadered Accountantr

- r ...1"\ t'rA' \('

CA. Shivangi MehtaProprietor

M. No. 11a935

tirm No,131449W

tQfl.,.,h^(Whole Time Director)

i*::*,Y;:"

6,'wCompanySecretary

Date:07-02-2020Place: surat

(Din ,07625219)

I

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1

Reghtered office:Zoto House, 2/896, lliro Modi StreetSogrompuro, Surot - 395 OO2 | Ph: +91 261 23316c-1Emoil: info@zotoheolthcore.comWeb : wvwvzotqheo lthcore.com

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l!Plont: i iPlot no. 169, Surot Speciol ficonomic Zon,e,Nr. Sochin Rollwoy StatioD/'Sochin. ISurot - 394 23O (cuj.) l2dia i ...Ph: +91 261 2397122 ..,' t.,'

&t*r-*<i l-St.---'i9

CIN : L24231GJ2OOOPLCO3B352

Lli'l

$F3Llt2l2oL9

(Unaudlt.d)

3UrU2019

(Un.udlted) (Audited)

3-J,nr rnn'\9

A zoto'healthcare ltd.

ZOTA HEAITH CAEE I,IMIIED

Consolidated noilclal Statement5

Statement gf Uaaudlted Financial Resul$ fo, the quarter and Nire Months ended 3lst December, 2019

ShivanB, Pareth & Cc,

Charlered Acaountants

^,.r\t*\ ''4t:'CA. ShivanSi Mehta

PropdetorM, No.118936

Firm No. 131449W

Plant:Plot no 169, Surct Speciol Economic Zone,Nr. Sochin Roilwoy StatioDi'Sochin. ISurot - 394 23O (cuj.) l2l;qPh: +9'l 261 2397122.....' ..,,..

')-

quarter Ended

(Unaudited) |

(unaudhed)

| 3L172120L8 ltl| (unaudited)

]

I lReferNote-3&4) I

t.

il.

1il.

vl[.

lx.

x.

xt.

xil.

xilt.xlv.

Revenue from OperationsOther lncomes

2506.3830.74

252A.75

17.492176.4i

17.3t7203.37

98.046503.02

777.638562.94

!54.47

Total Revenue 2517,1 2566. 7301.3! 6620.66 4717

ExpenseslCost of Materials Consumed:Purchases of Stock-in-Trade

Changes in lnventories of Finished Goods. work-in-Progress and Stock.in-TradeEmployee Benefit Expenses

Finance Costs

Depreciation / Amortisation and Depletion Expen5e

Other Expenses

430.07

1069.13

287.15

263.002.31

48.08383.71

119.701451.28

163.86258.99

1.02

32.05332.98

297.841366.34

- 131.11228.39

37.14388.70

972.2:3567.9!

540.4f765.5(

4.6t

110.1[

1056.5:

783.314173.27

.733.98

631.14

2.76

113.07898.66

1151.0(5276.3!

-725.9)

889.1!

139.4i

1198.1t

fotal El 2419.88 2188.7! 7017.S! 5007 7931.8r

Proflt before Exceptional items and tax from continuing operations(ilr-rv)

Exceptional ltems

Profit/{loss) before taxTax Expense:

{1) Current tax

{1.1) l.T. & DD Tax Provision Created Short/ excess(2) Deferred

Profit/ (Loss) lor the period from ContinuinSOperations {Vll-Vlll)

Profit/(loss) before tax from discontin!ed operatlons

Tax Expense of discontinued Operations

Profit/ (Loss) from Discontinued Operations (after Tax)(x- xl)

Profit/ (!oss) for the YearOther Comprehensive lncomeA {i) ltems that will oot be reclassified to Statcment ot

profit and loss(ii) lncome Tax relating to items that will not be

reclassified to Statement of profit and loss

B (i) ltems that will be reclassified to Statement of profitand loss

(ii) lncome Tax relating to items that will be .eclassified

to profit and loss

Other comprehensive income for the year, net of taxTotal comprehenrlve income for the year (Xlll + XIV)

Profit attributable to:Owoers ot the parentNon.controlljng interest

Other comprehensive income attributable to:Owners of the parent

Non-controlling interestPaid-up Equity Share CapitalEarnings per equity share of face value of a 10 each(1) Basic (in <)(2) Diluted (in o

53.68

53.68

15.800.000.14

38.01

146.36

36.810.00

.0.49

109.07

5.1(

5.1(

18.6t0.1:3.7i

27.42

283.8(

283.8(

73.65

0.2f-6.6i

203.24

613.01

613.01

r19.292.34

8.47

439.85

785.5i

785.5;

232.4i

4.04

554.82

38.01

0.1t

-0.0!

0.01

o-1

r09,o,

4.5!

-0.0s

I

27.42

0.00

0.00

-0.11

.o 1i

203.24

!6.27

-4.09

-0.08

439.85

0.00

0.00

-0.11

-0.11

554.84

-9.22

2.56

0.01

0.00

38.1(

38.01

0.1I

2456.03

0.150.15

I t2,41

109.0,

3.34

2455.0:

o.44

zl,al

27-.42

-0.11

1"154.34

0.11

215.34

203.24

12-.rO

2456.03

0.830.83

439.75

439.8!

-0.1!

7754.34

t.7917q

548.20

554.84

-6.64

17 54.14

2.26

;;;ffi"""""ifti(Whole Time Director) iMaftgrfrt Director)Himanshu M. Zota Moxerh K. Zota(Din :010977221 (Din | 076252191

Ashvln Va.iya

Datet o7 l02l2O2OPlace : Surat

Registered Qffice:Zoto Housq 2/a96, Hiro Modi Street,Sqgrampuro, Surqt - 395 OO2 | Ph: +91 261 23316C-1Emoil: info@zotohealthco re.comWeb : wwwzotcheo lthcore.com

CIN : L24231GJ2OOOPLCO3B352

__.__-_,1-- -, -.--_-__

@

A zoto'healthcare ltd.

Notes:

Registered Offce:Zotq Housq 2/896, Hiro Modi Street,Sogrompura, Surot - 395 OO2 I Ph: +91 261 23316C-1Emoil: info@zotoheolthcore.comWeb : wwwzotohec lthcore.com

The above financial results for the quarter and nine months ended December 31, 2019 have

been reviewed and recommended by the Audit Committee and subsequently approved by theBoard of Directors at their meeting held on February 07,2020.The Statutory Auditors have carried out Limited Review of the financial results for the quarterand nine months ended December 31,,2019.The Company has migrated to the main Board of National Stock Exchange w.e.f. August t9,2Ot9accordingly the Company has not prepared financial results for the quarter and nine monthsended December 31, 2018. However, Comparative figures of quarter and nine months ended

December 3L, 20L8 have been restated by the management of the Company and prepared by

exercising necessary due diligence to ensure that the financial results reflect true and fair viewof Company's affairs. Financial results for the quarter and nine months ended December 3L,

2018 have not been subjected to limited review report of auditor.Till 31't March, 2019, the company has obtained Actuarial Valuation Report of Gratuity on halfyearly basis; hence the respective figures of actuarial gain or loss have not been considered forthe quarter and nine months ended December 31, 2018. However, this does not have any

material impact on the results of the said period.

5. The Company has evaluated its Operating segment in accordance with IND AS 108 and has

concluded that it is engaged in a single operating segment.

The consolidated results include the result of Company's wholly owned subsidiary company Zota

Healthcare Lanka (PW) Ltd.

Tax expanses for the quarter and nine months ended December 31,20t9 have been calculatedas per Taxation Laws (Amendment) Ordinance 2019, the income-tax is calculated at the reduced

rate from the current financial year,

On July 29, 20tg Company has issued 70t6975 bonus shares in the ratio of 4:10 [i.e. a (Four)

fully paid up equity shares for every 10 (Ten) equity shares held.l Earning Per Share (EPS) for all

the reporting period before the said bonus issue have been restated as per IND AS 33.

Figures pertaining to the previous period have been regrouped/rearranged, reclassified and

restated wherever considered necessary, to make them comparable with those of current"period.

i

Plont: I i \\\.\_ I

Plot no. 169 Surot Speciol Economic Zong,Nr. Scchin Roilwoy Stotiory; Sochin , .---'Surot- 394230 (Guj.) tgdq i -.'Ph: +91 2G12397i22/..' l.'

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3.

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