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MSKA & Associates Chartered Accountants HO 602 , Floor 6 , Raheja Titanium Western Express Highway , Geetanjali Railway Colony , Ram Nagar , Goregaon ( E ) Mumbai 400063 , INDIA Tel : +91 22 6831 1600 Independent Auditor's Review Report on unaudited quarterly and year to date standalone financial results of the Company pursuant to the Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 The Board of Directors Advanced Enzymes Technologies Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Advanced Enzyme Technologies Limited ( ' the Company ' ) for the quarter ended September 30 , 2021 and the year to - date results for the period April 01 , 2021 to September 30 , 2021 ( the ' Statement ' ) attached herewith , being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 as amended ( ' the Regulation ' ) . This statement is the responsibility of the Company's Management and has been approved by the Board of Directors . Our responsibility is to express a conclusion on the statement based on our review . 2. This Statement has been prepared by the Company's Management 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 read with relevant rules issued thereunder and other recognized accounting principles generally accepted in India . 3. 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 standalone financial results are free of material misstatements . A review 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 . 4. 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 recognition and measurement principles laid down in Ind AS 34 , prescribed under Section 133 of the Companies Act , 2013 read with relevant rules issued thereunder and other recognized accounting principles generally accepted in India , has not disclosed the information required to be disclosed in terms of the Regulation including the manner in which it is to be disclosed , or that it contains any material misstatement . Ahmedabad | Bengaluru | Chennai | Goa | Gurugram | Hyderabad | Kochi | Kolkata | Mumbai | Pune www.mska.in