Interim report
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SS KOTHARI MEHTA & COMPANY CHARTERED ACCOUNTANTS Independent Auditor's Review Report on Standalone Unaudited Quarterly and Year to Date Financial Results of Dhanuka Agritech Limited Pursuant to the Regulation 33 of the SEBI ( Listing Obligation and Disclosure Requirements ) Regulations , 2015 , as amended To The Board of Directors of Dhanuka Agritech Limited We have reviewed the accompanying statement of standalone unaudited financial results of Dhanuka Agritech Limited ( " the Company " ) for the quarter ended September 30 , 2021 and for the period from April 01 , 2021 to September 30 , 2021 ( the " Statement " ) , attached herewith , being submitted by the Company pursuant to Regulation 33 of the SEBI ( Listing Obligations and Disclosures Requirements ) Regulations , 2015 , as amended . This statement , which is the responsibility of the Company's Management and has been approved by the Board of Directors , has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards 34 , “ Interim Financial Reporting " , prescribed under section 133 of the Companies Act , 2013 ( " the Act " ) , read with the relevant rules thereunder and other accounting principles generally accepted in India . Our responsibility is to issue a report on the statements based on our review . We conducted our review of the Statement in accordance with the Standard on Review Engagement ( 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 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 . 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 the applicable Indian Accounting Standards ( Ind - AS ) prescribed under section 133 of the Companies Act , 2013 , read with relevant rules issued thereunder , 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 , as amended , including the manner in which it is to be disclosed , or that it contains any material misstatement . For S S Kothari Mehta & Company Chartered Accountants Firm Registration No. 000756N YOGESH Digitally signed by YOGESH KUMAR GUPTA KUMAR GUPTA Date : 2021.10.30 13 : 00 : 18 + 05'30 ' Yogesh K. Gupta Partner Membership No. 093214 UDIN : 21093214AAAAFW1256 Place : Faridabad ( Haryana ) Date : October 30 , 2021 Plot No. 68 , Okhla Industrial Area , Phase - III , New Delhi - 110020 Tel : + 91-11-4670 8888 E - mail : info@sskmin.com www.sxkmin.com