13
Year ended March 31,2019 Audited 103.97 Profit befereexceptional and extraordinary Items and tax (III. IV) II\ 1 Aammium 1 N. Profit before e*trAtirt . itnarytenseand taN . (v -VI) (15...01) AL126A9 .CHARTVRED ACCOUNTANTS 10011,4W . VIBRANT GLOBAL CAPITAL LIMITED Registered Office; :20.2.-TowerA„ PeninsOla.atifffif,,$s Not. sob:400113apat.Mnits-*LOWer PArel,..Minnbai 4p - 90 - 013, Maharashtra, Ind* Weksite.www<yibt.atmglobalgroupomn;. (0 investurtiMbrantedtialgenup,com CIN: Ii6590.0MH$45,1409•392.4 PART II ,, , STATEMENT Of PROFIT AND LOSS SCHEDULE III Of THgcomp:Azog$:ACT, 2413. Stan4a1o0eA044101-FIllantiAl- Restiftfor the half year and.:year ended on March 11,1019. Mara 31,2019 December 31,2018 March 31,2018 Unaudited Other income P.urchases , orSto . c . 4 , 1w:Tra4e Chan. es in Inventories Of Stock-In-Trade Em lo ‘.tebenefits . e$ eti:Se Finance cpgS ,. - Depreciation and.arnertintiaa :expense , . Other expenses o as in Lakla 6112 11131 0,37 0,67 197,61 390.29 Prat (Loss) for the:.periodfront continuing Profitiooss) from discontinuing operations Tax expense of discontinperations Profit/(loss) from Discontinuing operations (after tax) (X114111) XVI Ea redny per equity share: 358.26 (0,69) (020) /57 1.56 0,69) (020) 037 136 Bask &hired See accompanying noted to theStandaione Financial Results: .1) The above Audited Financial - 1:e.s-i4ts . were revieweil4nd . recommodeif by.theAudit Committee and: haVe:hee.4 .approved • by the 'Board Of Directors. of the:COnmany.:4:their held on wusyle. May 30, 1019. Ilie 3tattOry.A.0.0rs have•expressed an pnqualitiot.ppbtion.:MO. Audit114ort ha§b6M-.fikkfiAtih the ssg Ltinited., :and'iS::ayaclablepn: the„Company. -Welasite, 2) Figures for the quarter enaecI. March 31, 1 .019:,.;a$•-•mportedin these .1Finandat; results, are the balancing figures In respect of full ftqapo*.yvaraftd::flpre$ up to the end of third quarterof the releventfmancials. year. Also the figo,r:i:tipto-thttflabithiitd quartet had.onlys.been. itevieWedand.not: $Object:tq:40.4. Figures have been -rtIrcip.pe# or re-classified, whereyerogoSsarys. 4):Provi.4on of tax has ben made as. per Income•TO Act, 1961. Tax expense inclutte4Pr6Viaionfot Current:Tat and provision for deferred Ta 5) The Above Financjal:Rewltsareavagable, pu Company's .wo4sitei:vok*Mbi.intittabalgrait*thili4ild arthe websiteof ss.F 1,4ifitet1 .,,v1,.vwJ).seinclia,rbra. FOR VIBRANT GLOBAL CAPITAL LIMITED VINOD GARG MANAGING DIRECTOR DIN- 00152665 Place : Mumbai Date: May 30,2019 FOR AGRAWAL & KEDIA CharOred*cpuntgets ( egistratiOn NO, 100.114W) Li c" *VI AGMVITAL -4 ' PARTNER Membership f19,1034492, Place: Mumbai Date: May 30,2019

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Page 1: Li - VIBRANT GLOBAL GROUP

Year ended

March 31,2019

Audited

103.97 Profit befereexceptional and extraordinary Items and tax (III. IV)

II\ 1 Aammium 1 N. Profit before e*trAtirt.itnarytenseand taN.(v -VI)

(15...01)

AL126A9

.CHARTVRED ACCOUNTANTS

10011,4W .

VIBRANT GLOBAL CAPITAL LIMITED

Registered Office; :20.2.-TowerA„ PeninsOla.atifffif,,$s Not. sob:400113apat.Mnits-*LOWer PArel,..Minnbai 4p-90-013, Maharashtra, Ind* Weksite.www<yibt.atmglobalgroupomn;. (0 investurtiMbrantedtialgenup,com CIN: Ii6590.0MH$45,1409•392.4

PART II ,,,STATEMENT Of PROFIT AND LOSS SCHEDULE III Of THgcomp:Azog$:ACT, 2413.

Stan4a1o0e„A044101-FIllantiAl-Restiftfor the half year and.:year ended on March 11,1019.

Mara 31,2019 December 31,2018 March 31,2018

Unaudited

Other income

P.urchases,orSto.c.4,1w:Tra4e Chan. es in Inventories Of Stock-In-Trade Em lo ‘.tebenefits.e$ eti:Se Finance cpgS,. - Depreciation and.arnertintiaa :expense , . Other expenses

o as in Lakla

6112 11131 0,37 0,67

197,61 390.29

Prat (Loss) for the:.periodfront continuing

Profitiooss) from discontinuing operations

Tax expense of discontinperations

Profit/(loss) from Discontinuing operations (after tax) (X114111)

XVI Ea redny per equity share:

358.26

(0,69) (020) /57 1.56 0,69) (020) 037 136

Bask &hired

See accompanying noted to theStandaione Financial Results: .1) The above Audited Financial -1:e.s-i4ts. were revieweil4nd. recommodeif by.theAudit Committee and: haVe:hee.4 .approved • by the 'Board Of Directors. of the:COnmany.:4:their

held on wusyle. May 30, 1019. Ilie 3tattOry.A.0.0rs have•expressed an pnqualitiot.ppbtion.:MO.Audit114ort ha§b6M-.fikkfiAtih the ssg Ltinited.,:and'iS::ayaclablepn: the„Company.-Welasite, 2) Figures for the quarter enaecI. March 31, 1.019:,.;a$•-•mportedin these .1Finandat; results, are the balancing figures In respect of full ftqapo*.yvaraftd::flpre$ up to the end of third quarterof the releventfmancials. year. Also the figo,r:i:tipto-thttflabithiitd quartet had.onlys.been. itevieWedand.not: $Object:tq:40.4.

Figures have been -rtIrcip.pe# or re-classified, whereyerogoSsarys. 4):Provi.4on of tax has ben made as. per Income•TO Act, 1961. Tax expense inclutte4Pr6Viaionfot Current:Tat and provision for deferred Ta 5) The Above Financjal:Rewltsareavagable,pu Company's .wo4sitei:vok*Mbi.intittabalgrait*thili4ild arthe websiteof ss.F 1,4ifitet1 .,,v1,.vwJ).seinclia,rbra.

FOR VIBRANT GLOBAL CAPITAL LIMITED

VINOD GARG MANAGING DIRECTOR DIN- 00152665

Place : Mumbai Date: May 30,2019

FOR AGRAWAL & KEDIA CharOred*cpuntgets ( egistratiOn NO, 100.114W)

Li c" *VI AGMVITAL-4'— PARTNER Membership f19,1034492,

Place: Mumbai Date: May 30,2019

Page 2: Li - VIBRANT GLOBAL GROUP

• kearinded •

March.31,2018 • ot/IW. .Atiditect

_(Rupees in L?kh_.s.1

243.15 2;829.51 848.49

243.15 2,829.51 848.49

March 31,2018 Audited

1.77 56.65 • •• • •

Tylp,tket 3.28629 330925 !3;75e243.-, ,.Lending ... (8.64,37)i :

(0 Unallocated 14542, 259.84 151,44 • Total 3;411.70 3,56949 3,053.45

3266.29 ,3,7.58,28 (864.27) ,

145712 3,411.70

159.44 3,053.45

FOR VIBRANT GLOBAL CAPITAL LTD. FOLAGMWAL&•KEDIA chartered AcCowitonts (R gisvation I00 1•14 At)

72 f

VIIV011 GAB G RAW AGMWAL (— MANAGING DIRECTOR PARTNER .DJN 00152665 Membership No.: 034492

CH RTERC-0

F No, 100 I I 4,/,1

Place: Mumbal

Place: Mumbal Date: May 30, 2019

Date: May 30,2019

VIBRANT GLOBAL CAPITAL LIMITED Registered Office: 2024owerA„ Penin$ula 114$iivss Park. Mat& Lower P40, Vi...titribot- -400 00,13, Maharashtra, India

Welnite; www.vibrantginbaigroup.ronr; (e).:Irwestoraivibrantgkbalgroup,tern; CIN;145.9.004410.995.PLC093424 ANWURE IV

Pursuant to SEM Circular CI IticFpjaitp/15/Z015. SEGMENT WISE REVENUE, RESULTS ANT/ CAPITAL„ piPLOYEED •

Quarter ended :Particula.rS March31, 2.519 • Decetntier

•-e. • • -•• • •

Autfitod " .0.rivvelited

..(4) CaptalMarkst: 331 (b) Lending

Unallocated p.44 Total 74.87) 13.0

, pi:C VCR=

Net Revenue trent Operations (74,87) 13.01

Segment Re-v;-nue

2,07

23115,63 euzial

0.29 36.439 3,13 1388 779

2. Segment Results Profit Before Tax and Mterkest)

(a) Capital Market (1;) Lending

Unallocated Total

3, Capital Employed

(84.00) (6.37) 220.34

1.83 1.83) 1,43

28.21. 28,47)i 3959)

11039 36.67 182.18

1126.481

. 621.11 438,42 - (114.59)

117.22) [155,89

111.29

0

•B. Segment Identlfiration„ ftepottable:.Segments.anct dellnItIon eacksegtnent:t-

L' .Prirriary.tS4-00dary-Segmer#:Re. portipgforro4:. .The risk return:::prord.rati,,e.mpaWs:bugiiimv.--i.-daterrninM. p tivo:auttvir i41,44inc*-.kCglalc.01.# cPRAt4141Vt WO: r 40141y4regmanTs. toy. the':dittlok4revf segmentsegmentinformation..

114 , 'ReptirtableSogrnerits..;„ Segments been - identjfW.d aRd .repoOp4 taking into account the differing:4*s and.returgsmatureiofthe'pr000s,.thg. orga01Fatip.t.0.4r4t4to..:ond.Ite:iii4erti4i reportingspgetA . of the Company.

ilL Segment Composition: CAPit4.- .191-*qVi .$,Ontlio.chiders trztOil.4.A0 4,.010t .*4.4M, 4t0114-1340r: Funds and 0:10.gOt Fult,t004 ..optioot -L0:641.0gActiVitt 0400 bosOess,a0p-ndingto third parties.

Page 3: Li - VIBRANT GLOBAL GROUP

Audited Audited

L E ITY AND LIABILITIES

t

(1) Shareholders' funds a Share ca ilital 2,290.74 2,290.74

(b) Reserves and surplus 1,120..97 3,411,10

762.71 3,053.45

..Sub4otal of fibarehOliler'S'FUn • s

2 on-current liabilities (a) Lon-term borrowings (h) Deferred tax liabilities (Net)

Sub-Total of Non-current liabilities

1,945.60 ...•••••• 00.00 0.06

900.06 0.04

1,945.04

' (3) Current liabilities (a) Short-term borrowings ..(b) ,•21bles

579.11 901.43

(A) total outstanding dues of micro enterprises and small enterprises

(B) total outstanding dues of creditors other than micro enterprises and small enterprises.

5.60

c Other current liabilities

12.09

49.37 [ci..1!Ilort-term provisions - • 39.29

Sub-Total of Current liabilities 630.49 956.40 ; -

TOTAL OF EQUITY AND LIABILITY

, 5,987.23

4,909.91

IL ASSETS f$44.0,040..

(1) Non-current assets (a) Fixed assets

I Tan ible assets .17 O.

ii In rt:ihle assets Non-current investments

044 _5,623.7.2

- • • • • •••

4.93.50

FOR VIBRANT GLOBAL CAPITAL LTD.

VINOD GARG MANAGING DIRECTOR DIN- 00152665

FOR AGRAWAL & KEDIA ChartergdAccountants (Registration No..10. 0114W)

fr -

•RAVI AGRAWAL PARTNER Membership No.: 034492

-

VIBRANT GLOBAL CAPITAL LIMITED

Registered Office: 202-Tower A, Peninsula Business Park Senapati Bapat Ram Lower Parel, MuMbal 409 0013, Maharashtra, 'India; CIN:1,65900MH1995P14.93924.

Website; www.vibraritglobalgroup.com; (e-Mail): inVestOr Vihrantglohalgroup,corn;

PART I — BALANCE SHEET SCHEDULE III OF THE COMPANIES ACt 2013

Standalone Saternent of Assets and Laibilities as at March 31,2019 (Rupees in Lakhs)

Particulars Fignres-asat the end of current Figures as at the end .Qfprevlous reporting year ended on March :reporting year ended on March

31,2019 31,.2018

(c) Deferred tax assetsine9 (d) Longterm loans and advances

Sub-Total of Non-current assets

58;7 5$.78

5483.1 4,55326

„ 2 Current assets a) Current investm ts IS Inventories

(c) Cash and cash equivalents d Short-term loans and advances

69.71

103.33 195.22

-5.58 304.12

103.31

(e) Other current assets Sub-Total of Current assets

36.16 356.65

4,9 9.91 TOTAL OF ASSETS

5,987.23 -

Place: Mumbai

Plate:::Mtunbal Date: May 30, 2019

Date: May 30,, 2019

Page 4: Li - VIBRANT GLOBAL GROUP

AGRAWAL & KEDIA CHARTERED ACCOUNTANTS M ezzanine Floor, Business Plaza, 6 Farmland, Central Bazar Road, Lokmat Square, Nagpur - 440 010 Phone: 0712 - 2438181, Fax: 0712 - 2435068 Email: agr ke ia@hormaiLrom

AUDITOR'S 'REPORT ON THE :STANDALONE :FINANCIAL ,: RESULTS. OF 'VIBRANT GLOBAL CAPITAL LIMITED PURSUANT TO -. REGULATION 33 OF ::SE131: (LISTING OBLIGATIONS AND 'DISCLOSURE REQUIREMENTS) REGULATIONS, 2015

To the. Board of Directors of Vibrant Global Capital Limited, Mahara:stitra,. India

We have audited the accompanying the Statement of Standalone Financial Results of Vibrant Global Capital Limited, Maharashtra, India, 'the Company" for the quarter ended March 31, 2019 and for year ended March 31, 2019, attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) RegulatiOns, 2015 ('Listing Regulations').

These standalone Financiatgesu4s. (Quarterly andYearly) have been prepared on the basis of the :Annual Stodaloxie, Financial . Statements, which are the. responsibility of the. Company's managements, Our responsibility is to express an .opinion on these. standalone " 'financial results: based on our Audit or :the annual :sto.ottalotte financial statements, which have been prepared in accordance with the recognition .and. measurement principles laid down in the Companies (Indian Accounting Stanclards). Rules, 205- as: per. Section • I33, Of the Companies •Act 2013 and other accounting• principles generally .accepted in India and compliance with i:Regulation .33 of the:

Listing. Regulations,

We conducted our audit in attOrdance with the -auditing standards generally accepted In India, Those staiyjarcls require that we plan and perform. the 404;4 to. obtain reatonable. assurance .about whether the financial iresults are:: free, Of material misstatement(s):. An .audit includes examining, on a test basis, evidence supporting..

the, amounts disclosed . results An audit: :also includes assessing the.:

accounting principles used and significant estimates :- made. by Management. We,

believe that ouriaudit.provides a reasonable basis for our opinion.

In our opinion and to the best of our information and according to the .explanation

given to us, these yearly financial results:

are presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 in this regard and

Page 5: Li - VIBRANT GLOBAL GROUP

Place: Mumbai Date: May 30, 2019

AGRAWAL & KEDIA CHARTERED ACCOUNTANTS Mezzanine Floor, Business Plaza, 6 Farmland, Central Bazar Road, ',Alum: Square, Nagpur - 440 010 Phone: 0712 - 2438181, Fax: 0712 - 2 068 Email: a?Tawalked ia@h orma Oxon')

.giv{: a tru.and fair view of the net profit and other financial information for the quarter ended March 31, 2019 and year ended March 31, 2019.

FOR AG WAL:&::KEDIA Chartered Accountants

(Registrtion No 10.0114W) •

r),

(Ravi Agrawai) (Partner)

Membership No. 034492

Page 6: Li - VIBRANT GLOBAL GROUP

Audited Audited 31414.11 30732.88 ;Revenue from Operations

II Other income III Total Revenue

1008. 698.72 32422.51 3143L60

Purchases of Stock-in-Trade V Expenses:,.

Material Consumed Changes in inventories of Stock-in-Trade

366.3 Employee benefits exponso 402_07 SS.34 434.70 Finance costs

Depreciation and amortization expense 302.40 296. 1370.64 2369.73 Other expenses

31434.34 31986.15

-2.74 4363

Total expenses

Profit before exceptional and extraordinary items and tax (HI -IV)

Exceptional items

Profit before extraordinary items and tax (V - VI)

Extraordinary Items • • - • • • • •,.•

0.00

-2.74

0.00

436.3

Tax expense: Current tax Deferred tax

Profit (Loss) tor theiiptliOttlroili continuing operations (IX-X):

90.15 -21.65

XIII Tax e sense of discontinuin o erations

XIV rofit/(ioss) from Discontinuing operations (after tax) ($1.1-X111)

Profit Loss) for the *eriod (XI 4- XIV

Share,* proliti(loSS) (net) otassodate icontpanie$

XVII Minority Interest

XVIII Profit Loss for the .0eriod XV*XVI=XVU aniummi

XIX Earnings per. equit share

0.00 0.00

-55.52

-0.32

r4VO4

-0.0 0.00

1.111.1111111 XII Profit/(l°5s) from discontinuing operations

Particulars

Consolidated Audited Financial Results for the year ended on March 31, 2019 jRupefs Laths) • •_,•••,

Figures for Current Figtitt$ for previous:: . reporting year ended onreporting year ended On

March 3142019 March 31, 2018

VIBRANT GLOBAL CAPITAL LIMITED

Registered Office: 202-Tower A, Peninsula Business Park, Senapati Bapat Marg, Lower Parel, Mumbai - 400 0013, Maharashtra, India; UN: L65900MH1995PLC093924

Website: www.vihrantglobalgroup.com; (e-Mail): investor@vibrantglobalgroup,cont

PART II -- STATEMENT OF PROFIT AND LOSS SCHEDULE HI OF THE COMPANIES ACT, 2013

Page 7: Li - VIBRANT GLOBAL GROUP

. CHARTERED IACCOUNTANTS1

100144W r „ - - ' *.%

- RAVI AGRA At PARTNER Membership No.: 034492

VINOD GARS MANAGING DIRECTOR DIN- 00152665

See accompanying noted to the Consolidated Financial Results:: 1) The above..114dite4-Firiatiri4LRe$01ts were reviewed and recommended by the Audit Committee and have been 'apprOVed. by the 8014.0 .Directors of the Company their Meeting held on itoday J41:; May .307::Z0.1.% The Statutory Auditors have expressed an unqualified Opjnititt,'Tlie.:Apdit.r.Report.)10.s.'been filed with the 5E- Limited .and, is available. on the Companys:Weibsite,.

.2) The financial statements of the. HoldiptCoMpany....04.1 '..s0SidtAries- have been consolidated on,.aline-tw4inelbasis-

.by..addinigtogetherthe bbok values of like items Of 4sSet..s income and expenses, after eliminating balances/ transactions and resulting unrealised profits fulL KinOtityintereSts StOre. Of profits 0.0poos is adjusted agaiost-inometo arrive at the net income attributibleto'the-cornpanys.Storeholdprs.. Aso.Oates. have been consolidated by Eoity .Method.prescribed. in-

orie-of the Subsidiary of the company is charging 4gpreciation pn,fixed.assets as,per.SheHuleif of the Companies Act; 2013, but is peoyititritthe same on Straight line method spread over the useful life of tho.assettonternoiasagainst the wpv method. adOpted..0Y. theottipoy for such amortisation - over the-.usefullife„The:netvalue of suth--asstes'OS' appearing in 010 :000;44004 Balance Sheet is: Rs.-: 2439.93 Lakhs:After charging depreciation of ps-, 17320. Lakhs, 4) Figures for the prior periods have been regrouped and for reclassified Wherever considered necessary.

FOR VIBRANT GLOBAL CAPITAL LIMITED FOR AGRAWAL & KEDIA Chartered Accountants (Registration No. 100114W)

Place : Mumbai

Place: Mumbai Date: May 30,2019

Date: May 30, 2019

Page 8: Li - VIBRANT GLOBAL GROUP

(a) Capital Market ILending

(e) ;Unallocated

VIBRANT GLOBAL CAPITAL LIMITED

Registered Office: 202-Tower A, Peninsula Business Park Senapati Bapat Marg, Lower Pare!, Mumbai 400 0013, Maharashtra, India;

ON: L65900M1-11995PLC093924; Website: wviffw.vibrantglobalgroup.com; (e-Mail): investor@vibrantglobaIgroupcom

SEGMENT WISE REVENUE, RESULTS AND CAPITAL EMPLOYED .(0.00$1t1

igur6s, :for the Year Figures for the t7t:roviptt.s.: ended March 31, Year ended .Mardi

2019 2018. Particulars

'1% • • 7

1 Segment Revenue

Capital Market Lending itad:ing

Manufacturing Unallocated

Gross Total of Segment. Revenue ess Interment Segment Revenue_

Net Total of Segment Revenue

Audited Audited

7o.* 9. 14.

Segment Results (Profit Before Tax and Interest

Tradin d) Manufacturing

Total

. --- - Less- : I) Interest .-..,•_. .- . - ..... ...-:-:.:. ...,..:........... .....................: ............. ,....:...._... . - .

ii) Other Un,.allocated Expenditure ,,.. , 0..00

4 ......- • . ,,... ...,,,.. ,........ ... .. • Ili) UntalloCated income• 0....:0.,

434.70 66S3

Total Profit Before Tax

Capital Employed a) Capita! Market

Lending Tradirt Manufacturing Unallocated

(h)

oso

HARTERED' C LIVTANT,

i"eir Veg*

Total of Interest

)

Page 9: Li - VIBRANT GLOBAL GROUP

C RT ERE° \ AC COU NT ANT

F ,R 11,1011AW

*ics , RAVI AGRAWAL PARTNER Membership No.: 03

VINOD GARG MANAGING DIRECTOR DlN 00152665

B. Segment Identification, Reportable Segments and definition of each segment :

L Primary/ Secondary Segment Reporting Format The risk return profile of the Company's business is determined predominantly by the nature of its product. Accordingly, the business segments constitute the Primary Segments for the disclosure of segment information.

ii. Reportable Segments Segments have been identified and reported taking into account the difforiwj rigks :And returns,nature of the products, the organisational structure and the internal reporting system of the Company.

iii. Segment Composition (a) Capital Market Segment includes tradin and invetment in Shares and Futures and Options. (b) Financing Activity includes business of lending activities (c) Trading Activity comprises of all types of trading (d) Manufacturing Activity denotes manufacturing of iodised salt.

FOR VIBRANT GLOBAL CAPITAL LIMITED

FOR AGRAWAL &KEDIA- ChartefedAtcdtititilitOi. (Registrati on Na 10011 W)

Place Mumbai

Pkitt:. .M.tortbal Date: May 30,:.2019

Dote: Ntarafl, 2019.

Page 10: Li - VIBRANT GLOBAL GROUP

A milted Audited L. E rry AND LIABILITIES

1720.71 4220„97 59.44.08

204,29:

(1) Shareholder? funds ralShare: capital

(b.,)1..e.serves andsurplus- Sub-Total of Shareholder's Funds

„ (2) Minority Interest

5948.00. 0.00.

*8,00

4670,51 0.00

4670.51

(3) Non-current liabilities (a) Lon&-terin borrowings (b) Deferred tax liabilities (Net)

Sub-Total of Non-current liabilities

Place: Murnbai Date: May 30,2019

Place: .Mumbal. Date: May:30,2019-

VIBRANT GLOBAL CAPITAL LIMITED Registered Office: 202-Tower A, - Peninsula Business 'Park Senapati. Rapat Margt.Lower Parei, 400.0013,

Maharashtra, India; GNI L65990M- H1995pK093924 Website: wwwwibrantglobalgroup.com; (e): [email protected];

.PART :1 -BALANCESHEET SCHEDULE III OF THE COMPANIES ACT, 20-13

Consolidated Sawment-of Assets and Laibilities as at March 31,2019 Rupees- in Lakhsi

Figures as at the end of current Figures as at the end :of . reporting yea.r. ended on March previous reporting year ended

31,20.19 onMarch3l,2.018 Particulars

(4) Current liabilities :(a) Short-term borrowings (b) Trade pyables (c) Other current liabilities di Short-term I rovisions

Sub-Total of Current liabilities

TOTAL

'IL -ASSETS' (.1.).NO.0,Current:assetS, (a) Fixed assets

(9 Tan&i_by assets (ii) Intangible assets

b) Non-current investments tO Deferred tax assets (net) _. (a) Long7term•• loanS and advances .

' :Sub-Total of Non-current assets

39,2 10256.9

4225.93 5523.02

468.72

(2) Current assets i(a) Current Investments

Inventories cj TOO Receivables

(4sb. and rash equivalents foi Short-term loans and advances (0.13fivriairpqritasseTs

Sub7TotaloiCtirrent assets.

TOTAL

202.23 7934.71 .47043, .856;81 -

'12;56: 1.0624.65-

22350.92 19634.28

z

FOR VIBRANT GLOBAL CAPITAL LTD

VINOD CARG. MANAGING DIRECTOR..

00152665

FOR AGRAWAL & REIM Chartered Accountants (Registration No. 100114W)

RAW AGRAWA1 PARTNER Membership No.: 034492

22350.92

0.00 1117.21 9158.58 .379.45 166(08_

720..13. 6 13036.19,

1720.71 3792,32 5513.03

.426.69

3560.73 5002.14

461>18 0.00

5 • cHART E RED ACCPLIIITANTS

0,01i4W

,

.3952.17

4411.47 14.37:'

505,77 -900943

3681.36., 115A

4932.27 36.02

549.59 9314.74 „

9024.05

- - 19634.28

Page 11: Li - VIBRANT GLOBAL GROUP

AGRAWAL & KEDIA CHARTERED ACCOUNTANTS Mezzanine Mot -Business Plaza, 6 Farmland, Central Bazar Road. Lokinat Square, Na.gpur - 440 010 Phone: 0712 2438181, Fax: 0712 24 -50.68 Email: agrawalkedia itthotmaiLrom

AUDITOR'S REPORT ON THE CONSOLIDATED .17-01AN.Cis4 .flE$14.LT$ OF VIBRANT -GLOBAL CAPITAL :LIMITED- PURSUANT TO REGULATION 33 OF $Ffil (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015

To, Board of Directors of Vibrant Global Capital Limited Maharashtra, India

We have Aud4ecit11.0 -Annual, Consolidated Roan-00j Results of Vibrant .'01.0bal. -Capital Limited; .1\40mbai. for the year ended .riitath 31, .209, iattached herewith, 'being submitted by the Company pursuant to. The requirement of Regulation 33 of the ...SERI. (Listing Obligations and Disclosure .:R..egOitOtnentS).: 'Regulations, 2015 These Annual Consolidated Financ:ta). : Results have been prepared on the basis Of the Consolidated Financial -Statements, which are the responsibility of the. Company's Management.. Our responsibility is to express an Opinion On these.: Consolidated Financia.l Results based On. Our Audit of. such Consolidated Financial ..statements, . which .have been. prepared in accordance. With the recognition and measurement principles laid down. in Accounting Standard prescribed under Section 1.33 .of the -Companies: Act, 201 read with relevant roles issued thereunder . of .by the Institute . of . .Chartered Accountants of India, as :applicable .: -and other. accounting principles generally accepted in.indiaz,

We conducted our audit in atcatdafiCe with the Auditing Standards generally accepted In India. Those standards : require that we plan and.. perform the audit to obtain reasonable assurance about whetherthe-'Financial.Results.are free of material: misstatement(*), An audit includes :examining,. on a -test basis, .. evidence -supporting the .amounts disclosed .as financial results. An audit also :.includes assessing accounting : principles used and significant :estimates, made by management We believe that our auctit provides a reasonable basis for 00 optiOrt,

We -did not. 'audit the financial statements of three: Subsidiary and an ..associate • included, in the consolidated financial results, whose financial....tatenlents.- reflect total assets of .INR 17$07.58 Lakhs as on March 31, 2019; as well as ticie: total reVenue. of INR. 29,597.63 1,aktis for: the year 0000 On Moth 31., 2019. These financial

-- -tatements. and -other ananOal information have, been :audited by Other auditors 'Whose reports have been ..furnished :to us and our Opi-OiOt):: On the financial results to the .extent they have been derived from - uc:11. financial statements is based solely on .the reports of such other .iattditors,

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P.ZTERED • oij NT A tiT F. R:t4

10.0'114W

Mace! Murnhai

Date: May 30, 2019

AGRAWAL & .KEDIA QUARTERED ACCOUNTANTS Mezzanine Floor, Tw:sjtiess moo,. 6 Farmland, Central ,Bazar flpatt. LoknriatiStparei •Nagpitr —440 010. Phone: 8712 ,•:243$1.0t Fax!. .0712 2435068 Enid& .4gr:436.taIkedilaPhoonall,conj

In our opinion and to the b:ost: of our irooratiori. and accordmng :to the fexplanation

given to t;ts these consolidated yearly financial results: (i) includes theyearly financial results of the following entities:

(a) Vibrant Global Trading Private Wrnitect(Sittbskliary) -(3) Vibrant Global Infraproject Private Limited (Subsidiary)

Vibrant Global Salt Private Limited (Subsidiary) (d) Vibrant Global Vidyu.t Private Limited (Associate) (e) VGPG farms Private Limited (Associate)(fr01113th F004ary,: 2019)

(11): have been presented in accordance with the requirements Regulation 33 of the $.E131 (Ljstingebtigations!andiXsclosure.:Requirements) :Regulations. 205 j-4:this. regar4 and

give a -true and fair view of the consolidated net profit and other financial information for the year ended 3.1s, March 2019

FOR AGRAWAL & KEDIA Chartered Accountants

(Registration No. 100114W)

(Ravi Agrawal) (Partner)

Membership No. 034492

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Vinod Garg Managing Director

Vibrant Global Capital Ltd. (00,,

Vibrant bG1 al

30th May, 2019

To, BSE Limited Phiroze jeejeebhoy Towers, Dalal Street, Mumbai - 400 001, Maharashtra, India

Ref: Vibrant Global Capital Limited (Script Code: 538732, Script Id: VGCL)

Sub: Declaration of Unmodified Opinion in the Audit Report for the Financial Results for the year ended March 31, 2019

Respected Madam/ Sir,

With reference to the circular No. CIR/CFD/CMD/56/2016 issued by Securities Exchange Board of India dated May 27, 2016, we would like to inform you that, in the Audit Report issued for the Standalone and Consolidated Financial Results of the Company for Financial Year March 31, 2019, contains Unmodified opinion.

Further, pursuant to the above-mentioned circular, the Company is not required to file Form A for the Audit Report containing Unmodified Opinion.

Kindly take the same on your record.

Thanking You,

For Vibrant Global Capital Limited

Vaibhav Garg Whole Time Director and Chief Financial Officer

Registered Office: Unit No 202, Tower-A, Peninsula Business Park, Senapati Bapat Marg, Lower Parel, Mumbai - 400 013, India. Tel: +91 22 4173 1000 Fax: +91 22 4173 1010 Email : [email protected] vvww.vibrantglobalgroup.com CIN : L65900MH1995PLC093924