Sikko Industries Ltd. AN ISO 9001 :2008 & 14001:2004 COMPANY

Website: www.sikkoindia.com

To, Usting Compliance Department National Stock Exc hange of India limited Exchange Plaza, Bandra Kurla Complex Bandra East, Mumbai - 400051

Dear Sir,

Date: November 14, 2018.

Sub: Submission of Unaudited Financial Result of the Company for the half year ended on September 3D, 2018 along with Limited Review Report.

Ref: SIKKO INDUSTRIES LIMITED (SYMBOL : SfKKO)

In reference to captioned subject and pursuant to Regulation 33(3) (d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are hereby submitting the following:

1. Unaudited Financial Results for the half year ended on September 30, 2018. 2. limited Review Report.

Kindly take the same on your record and disseminate the same on your website and oblige us.

Thanking You,

Yours faithfully,

·mited

Chairman &; Whole Time Director

DIN: 00587855

Regd. Office: 508, " Iscon Eligance", Nr. Jain Temple, Nr. Prahladnagar Pick Up Stand, S. G. Highway, Vejalpur, Ahmedabad.a80051.

Ph. +91 7966168950/66168951/27445950/27445951 Factory : (Pesticide Unit) (Fertilizer Unit· No.2)

55· A & B ,Amblca Estate, Sanand·Viramgam Highway, Taluka : Sanand, Dist: Ahmedabad , AT: IYAVA 193/2 & 19312/2, Ambiea Estate, Sanand.Viramgam Highway, Taluka: Sanand, Dist: Ahmedabad, AT: IYAVA

Email : sikkoltd@gmail .eom. tradesikko@gmail .com.info@sikkoindia.com

Sikko Industries Ltd.

To,

AN ISO 9001 :2008 & 14001 :2004 COMPANY

Website: www.sikkoind ia·%~November 26, 2018

National Stock Exchanlle of India Ltmited, Exchange Plaza Plot no. el l , G Block Bandra-Kurta Complex Bandr. (E) Mumbal • 400 051

Sub: C1anflcatlon on Ffnandal Results submitted terms of Regulation 33(3)(d) of the SEBI (Listing ObllJatlons and Disclosure Requirements) Regulations, 2015.

Ref: SIKKO INDUSTRIES LIMITED (SYMBOL: SIKKO)

Dear Sir! Ma'am.

In reference to ,captioned subject and In response to your query in mail dated November 19, 2018 please find enclosed herew1th Segment Reporting of the Company.

In response to your queryj

1. "Seament detaUs not submitted"

We hereby submit the Segment Reporting for the half year and year ended on September 30, 2018.

Kindly take the same on your good record and disseminate the same on your website.

For, s:;;/~.L1m1ted

Prav1nbhal Kumbhanl Director DIN: 00587864

Encl:· As Above

Regd , Office : 508, " 'scan Eligance", Nr. Jain Temple, Nr. Prahladnagar Pick Up Stand, S. G. Highway, Vejalpur, Ahmedabad·380051 .

Ph. +91 7966168950 ' 66168951 127445950 f 27445951 ~ct.Q.!')'..;.

(Pesticide Unit) (Fertilizer Unit· No.2)

55. A & B ,Amblea Estate, Sanand·Viramgam Highway, Taluka : Sanand, Dlst : Ahmedabad, AT: IYAVA 193/2 & 1931212 , Amblea Estate, Sanand·Viramgam Highway, Ta,luka: Sanand, Dist: Ahmedabad, AT: IYAVA

Email: sikkoltd@gmail.com.tradesikko@gmail .com.info@sikkolndia.com

SIKKO fuaai\ r ... ss) SIKKO fuaai\ n..ss) SIKKO fuaai\ n.,ss) SIKKO fuaai\ r ... ss) .

SIKKO INDUSTRIES LIMITED ell: L.51909GJlOOOI'!.(03731'

•

•

• •

SIKKO INDUSTRIES LIMITED CIH:L51909GJ2000PLC037329

Reatsterecl OffIce: 508, !scon Ellpnce, Hr. Jain Temple Hr. Prahlaclnapr Pick up Stand, Vejalpur, ·380051, Gujarat, India

~Assets~ (R$.' In .akh)

Haif ~--.-oded Particulars Yearende<

~ 11/03/2018

~-:~per ~ A 01/0412017

B 30109/201 3~8 C ~ results are""BUciiied or Unaudited

D Nature of report standalone or Standalone Standalone

1 [A)I~ ""560.00 a ~caPltal 5f.n.OO

b ~ and-siJiP(us 82~ ~4 65A AA

c IMoney received againsfSilare warrants • •

12 IShare application money~ ~ - -13 IDeferred Governmen~ - -14 Non-current"iiaiiiiitieS - -

a I~ferr:;'~ (Net

44.53 4S.70

b 17. 18 42.29

c ~ Currency monetory Item translation ~ account - -d IOther ~ term lIabtUttes - -e ~:~::(N15 - -

15 - -a rShort-~ngs 690:36 368.97

b Trade - -I Total outstanding dues Of'iTilCro ~ and small enterprises - -it Total outstanding dues oT creditors other than micro enterprises and small enterprises. 968.13 746 .... 2

c Other current"iiabiiities ~

1 7.3

~ d provisions

"Tot;if' ~ T,667.64

I Non-current assets 1 a "tftxi;d assets

I~assets I ~ 39S,AA

it ~udng~ - -m~assets 9.22 10.69

produdng~ - -assets capital WOIk-ln-progress - -

vi ~ assets under development or work In progress - -b INon-current Investments - -c ~ tax assets (net - -d ~currency monetory~_asset ac_~ount - -

•

e ILong-term loans andadVances 10.10 8 .... 3 f ~riOO-cUrrent· assets - -

12 I ~ ~~ :assets - -a Ie5tments - -b I Inventories 903.50 888.09 c l'fii(ie receivables 1,698.10 946:95 d leash and cash equivalents 19.86 3.9l e IBank Balance other than cash and cash equivalents 40.97 11 m f IShort-term loans and advances 360.63 399J6

IOther current assets 1.05 1. '11'11

~ T,.: 12 T,667.64

US/" For, Sikko Industries

1 ~ / Y ~ 0.:' ~ ~ SEAL (J) •

Pravlnbhal ~ /" :- HcYnillber 14, 2018 ~/.$' . 0'1 Director

. Ahmedabad -¥ DIH: 005878641

,

SIKKO INDUSTRIES LIMITED (IN: L51909GJZOOOPLCO]1329

Realster.cl OffIce: 501, Iscon Ellpnc:e, Hr. jain T.rnple Hr. PrahlJidnq.ar Pick up StAnd, Vejalpur, Ahm.dabld- 380 051 , Gujarat, India

Statement of Segment Reporting for the half year ended and as at September 30, 2018 (Rs. In Lakh except per share data)

Ptrlod .n~ Year to dIIte FlcurM Year Ended

30J091201' 11103JlOI. 10/09/2017 ]0/09/201. 30/0912017 31/03 /2018

01f0.V201' 01/101l017 01~J2017 011041201' 01104/2011 01/04/2017 Particulars

]0/09120111 311031201. 30/0912017 301091201' 3010912017 31/0312018

Unaudtt.d Audlt.d Un.Judlted Unaudited Unaudited Audited

Stan ....... Standalone 5t&n~1one ''''' ....... Standalone Standalone

1. Se~t Revenue (net sale /Income from each segment should be dfsclosed under this ~ad)

(. ) Segment -It. (Fertlllsers) 202. 14 353.6<1 223.43 202.14 223.43 sn.07 (b) Segment -B (Pestkldes) 1, 242.60 212.31 863.7<1 1,2<42.60 863.7'" 1,076.05

(, ) Segment -C (Seeds) 12).83 376.08 5004.65 123.83 504.65 sao.73

(d) Segment ·D (Others) 20.04 26.91 5.78 20.004 5.78 32.69

(.) Unallocated

To1o' 1,58&.61 96&.9<4 1, 597.60 1, 581.61 1,597.60 2,566.5<4

Less: Inter Segment Revenue - - - - - -Hft salnllnconw From ap.rations 1,5Ia.61 961.94 1,597.60 1,5a&.61 1,597.60 2 ,566. 5<4

2. ~t Results (Profit) (+) I Loss (· )befOl"e tax and Interest from Each segment)

( . ) Segment -J.. (Ferttitsel'l) - 151 .29 256.73 - 252.66 . 151.29 - 252.66 04 .07

(b) Segment os. (Pesticides) 36<.00 · 219.n 363 .17 3M.00 363.17 1043.045

(e) Seiment -C (Seeds) &.17 045.08 6.52 8.17 6.52 51.60

(d ) Setment -0 (Othel'l) 2.85 62.39 4.30 2.85 4.30 ' 6.68 (.) Unallocated-

To1o' 223.73 1 ..... <4& 121.33 223.73 121 .33 265.80

Leu; I) Interest 29.95 . . 29.95 -11) Other Un·altoc:abl.e Expenditure net off - 29.25 404.045 · ...... 045 15.20

(111) Un·aUocabl.e Income . . . · . -Total Proflt BefOl'"e To: 193.79 173.73 76.11 193.79 76.a8 250.60

3. Segment Asset . · (.) Segment -J.. (FertUlsers) 1,007.15 - 699.25 1,660. 13 1,007.15 1,660.13 960.88

(b) Segment -8 (Pesticides) 2, 170.04 · 258.91 1,501.81 2,170.04 1,501 .81 1,2042.90

(e) Segment -C (Seeds) 129.80 233.62 79.35 129.80 79.35 312.97

(d) Segment -0 (Others) 35.93 19.67 13.98 35.93 13.98 33.65

(.) Unallocated 83.20 39.9<4 71.30 83.20 71.30 117.204

To1o' 3,0426.12 · 66<4.92 3,332.56 3,0426.12 3,332. 56 2,667. 6<4

<4 . Segment Uablltt les: . · (. ) Segment -J. (FertUlsers) 22<4.96 . 44Il.46 559.29 2204.96 559.29 118.83 (b) Segment -8 (P~tlcidesl '916.30 · 138.046 7fFJ .67 916.30 7fR.67 571.21 (e) Segment -C (Seeds) n.tt 1040.80 111.5<4 n.11 111.5<4 252.35 (d) Segment -D (Others) 19.28 2 .... 12.041 19.2S 12.041 1<4. 8<4 (.) Unallocated 787.95 · 313.38 767.07 7&7.95 767.07 0453.69

T ... , 2,025.60 · 7<49.06 2,159.97 2,025.60 2,159.97 1,0410.92 .

~~ For, Slkko Industr1es LImited

~ ~ SEAL (f)

..;. ~

~~~ Pravlnbhal Kumbhanf Date: November 1.04, 201. Director Place:· Ahmedabad DIN:0058786-4

'Md1uban', Nr M8daIpur t.kxIeI til idge. EWIridge. Ahmedabad 380 0ClB ClIaI 91 79 30012009.9925174 555-56 Fa. 9 1 79 · 26569928 E-ma.!: 1J'IfoogIu:co.com

AUDITOR'S REPORT

Independent Auditor's Report on Half Yearly Financial Results and Year to Date Results of Company Pursuant to the Regulation 33 of the SEBI (LIsting Obligations and Disclosure Requirements) Regulations, 2015

To, Board of Directors, Sikko Industries Limited

1. We have reviewed the accompanying unaudited financial results of Sikko Industries limited (the ~Company~) for the half year ended 30th September, 2018 attached herewith, being submitted by the Company pursuant to the requ irements of Regulations 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 ('the Regulation'), read with SE81 Circular NO.CIRlCFD/FAC/62/2016 dated July 5, 2016 (the ·Cireular').

2, We conducted our review 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 the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily 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 accordingly, we do not express an audit opinion.

3. Particular attention is drawn to the following:

Adhering to Significant accounting policy, the company is accounting for Gratuity on payment basis. This is not in accordance with Accounting Standard - 1 "Disclosure of Accounting Poficies ~ and Accounting Standard - 15 (Revised) "Employee Benefits" prescribed by The Institute of Chartered Accountants of India and contrary to provision contained in Section 128(iii) of The Companies Act, 2013. The extent of non-compliance in terms of value is not ascertainable.

4. Based on our review conducted as above, subject to our comments in above referred paragraph, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information requ ired to be disclosed in terms of Regulation 33 of the SEBI (listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement.

FOR G. K. CHOKSI & CO. [Firm Registration No, 101895W] Cha d Accountants

'--{ /9W.L' " I. ""').. K~XJ

artner Mem. No. 031103

Place : Ahmedabad Date : 14th November, 2018

708·709 , RaheJa Chambel"S. Fl'tle Press Joumal Road, Nllriman Point, MUMBAI . 400 021 . 01111 ; 91 -22-66324446/ 47 FAX : 9 1·22·22882133 Email : mumbaiOgkcco.com

207, Tolstoy House, Tolstoy Marg, Janpath, NEW DELHI · 1 10 001 Brllnches : 01111 : 9 1·1 1-43717773·74; Email : inioUgkccQ.com

'Suryll Shallan ', Station Road, PETLAD - 388 450. Dial : 9 1·2697·2241 08