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SQUARE FOUR PROJECTS INDIA LIMITED (Formerly Essen Supplements India Ltd.)

CIN:L24230\VB1992PLC192922 R~gd Qffi£e: 238A, A IC Bt:m~ RQad. 2nd t)QQ[, KQlkata-700020

ST AIEMENT OF ASSETS AND LIABILIIIES FQB COMPANIES Rs in Lakhs

SI. I Particulars

Standalone Statement of Assets and Liabilities CURRENT YEAR ENDED As at previous year end

31/03/2016 31/03/2015 A. EQUITY AND LIABILITIES !.SHAREHOLDERS FUNDS (A) Share Capital 980.89 980.89 (B)Reserve and Surplus (453.79) (457.19) ( C) Money Received against Share warrants 0.00 0.00 sub-total Shareholders Fund 527.10 523.70 2.SHARE APPLICATION MONEY PENDING 0.00 0.00 3. MINORITY INTEREST 0.00 0.00 4.NON-CURRENT LIABILITIES 0.00 0.00 5. CURRENT LIABILITIES (A) Short term Borrowings 0.00 48.34 (B ) Other Current Liabilities 10.74 9.15

TOT AL EQUITY AND LIABILITIES 537.84 581.19

(B) ASSETS 1 NON -CURRENT ASSETS A Fixed assets 30.95 11.65 B Capital work in Progress 0.00 19.30 c Non-current investments 61.61 12.64 D long term loans and advances 175.00 0.00

SUB TOTAL-NON CURRENT ASSETS 267.76 43.79 2 CURRENT ASSETS A Trade Receivable 9.61 24.61 B Cash and Cash Equivalent 0.70 2.49 c Short term Loans and advances 249.81 496.15 D Other Current Asssets 9.96 14.15

SUB TOTAL CURRENT ASSETS 270.08 537.40 TOT AL -ASSETS -- """"'"- . 537.84 581.19

/<"o...MU ~YE"""· ON BEHALF OF THE BOARD If' '(:'_ :~ In " For SQUARE FOUR PROJECTS INDIA LIMITED u . . . ~ ( Formerty ••~ents India Ltd./ :~=~ ~ " Place: KOLKATA f.f,~J!I ~- UR ~DIA

,, in-012'UJ74'Z Date: 30th Day Of May ,201o - «r .

We conducted our audit in accordance with the auditing standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial results are free of material misstatement(s). An audit includes examining, on a test basis, evidence supporting the amounts disclosed as financial results. An audit also includes assessing the accounting principles used and significant estimates made by management. We believe that our audit provides a reasonable basis for our opinion.

We have audited the quarterly financial results of SQUARE FOUR PROJECTS INDIA LIMITED (FORMERLY ESSEN SUPPLEMENTS INDIA LIMITED) for the quarter ended 31st March, 2016 and the year to date results for the period 1st April, 2015 to 31st March, 2016 attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. These quarterly financial results as well as the year to date financial results have been prepared on the basis of the interim financial statements, which are the responsibility of the company's management. Our responsibility is to express an opinion on these financial results based on our audit of such interim financial statements, which have been prepared in accordance with the recognition and measurement principles laid down in Accounting Standard for Interim Financial Reporting (AS 25 I Ind AS 34), prescribed, under Section I 33 of the Companies Act, 2013 read with relevant rules issued thereunder; or by the Institute of Chartered Accountants of India!, as applicable and other accounting principles generally accepted in India.

To The Board of Directors of SQUARE FOUR PROJECTS INDIA LIMITED (FORMERLY ESSEN

SUPPLEMENTS INDIA LIMITED)

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

l 14F/I D Selimpur Road, Kolkata 700 031 Ph: 4063-711217113, Fax: 4063-7112, email: ravi@sraco.in

CHARTERED ACCOUNTANTS

For S. Ramanand Aiyar & Co. Chartered Accountants

C! (Firm Regn No 000990N)

~" ([vw,, - ~~ Ravi Kumar Venkates~ Partner __........-7 Members11ij)No. 052145

Kolkata Dated : 30th May, 2016

(ii) Give a true and fair view of the net profit and other financial information for the quarter ended 31st March, 2016 as wet I as the year to date results for the period I st April, 2015 to 31st March, 2016.

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

In our opinion and to the best of our information and according to the explanations given to us these quarterly financial results as well as the year to date results:

l I 4F/I D Selimpur Road, Kolkata 700 03 I Ph: 4063-7112/711.3, Fax: 4063-7112, email: ravi@sraco.in

CHARTERED ACCOUNTANTS

• Audit Committee Chairman

• Auditor of the company

SQUARE F

• CFO

• CEO/Managing Director

( M-,. Ci-1\NfiSH k UM-1\i( s;Nll~·Hlll 1~

To be Signed by Frequency of Observation

5 N.A

Un modified /Emphasis of Matter Type of Audit Observation 3 4

Annual Financial Statement for the Year ended 2

Square Four Projects India Limited (Formerly Essen Supplements India Limited)

Name of the company

31st March 2016

1

Standalone Balance Sheet of Square Four Projects India Limited (Formerly Essen Supplements India Limited)

( FOR AUDIT REPORT WITH UNMODIFIED OPINION)

Date : .

FORM A

(J\,ef. :JVo. : ..

SQUARE FOUR PROJECTS INDIA LTD. (FORMERLY: ESSEN SUPPLEMENTS INDIA LTD)

REGO. OFFICE: 238A, A. J.C. Road, 2nd Floor Suit No. 2B, Kolkata - 700 020 Web site: www.essensupplements.com

Email ID: arun@squarfourgroup.com, Tel.: 2290-3185, Fax: 2290-3179

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SQUARE FQUR PRO(ECTS INDIA LIMITED (Formerly Essen Supplements India Ltd.)

CIN:L24230\VB199ZPLC19Z9ZZ R~&:d Qffi1;~: 238A, A IC BQs~ R21ul, 2nd OoQr, K21kata-7000ZO

STAIEMENI QF ASSETS A!'!U LIAB(LITlf;S EQR CQMPAl'!lt;S Rs in Lakhs

SI. I Particulars

consolidated Statement of Assets and Liabilities CURRENT YEAR ENDED As at previous year end

31/03/2016 31/03/2015** A. EQUITY AND LIABILITIES N.A !.SHAREHOLDERS FUNDS N.A (A) Share Capital 980.89 N.A (B)Reserve and Surplus 2617.50 N.A ( C) Money Received against Share warrants 0.00 N.A sub-total Shareholders Fund 3598.39 N.A 2.SHARE APPLICATION MONEY PENDING 0.00 N.A 3. MINORITY INTEREST 124.93 N.A 4.NON-CURRENT LIABILITIES N.A (A) Long term borrowings 0.00 N.A (B) Deffered tax Liabilities (net) 0.00 N.A ( C) Other current Liabilities 188.17 N.A (D) Long-Term Provisions 0.00 N.A 5. CURRENT LIABILITIES N.A (A) Short term Borrowings 219.10 N.A (B) Other Current Liabilities 15.64 N.A

TOTAL EQUITY AND LIABILITIES 4146.23 N.A (B) ASSETS N.A 1 NON -CURRENT ASSETS N.A A Fixed assets 3538.37 N.A B Capital work in progress 193.32 N.A c Non-current investments 12.84 N.A D long term loans and advances 361.02 N.A

SUB TOTAL ·NON CURRENT ASSETS 4105.55 N.A z CURRENT ASSETS N.A A Trade Receivable 9.61 N.A B Cash and Cash Equivalent 2.56 N.A c Short term Loans and advances 18.55 N.A D Other Current Asssets 9.96 N.A

SUB TOTAL CURRENT ASSETS 40.68 N.A TOTAL -ASSETS 4146.23 N.A

NOTES A**IAs the accounts has been consolidated for the first year previous year figures are not applicable.

,,. --:;n A~.

(fj ~~ ON BEHALF OF THE BOARD For SQUARE FOUR PROJECTS INDIA LIMITED

KOLKATA ~ )i) ( Formerly Essen Supplements India Ltd.)

Place sro:~DIAL ~ ;t;t1 Date 3 Oth Day Of May .20 ~m ,,_~r;¢' . .-. · Din-01248747

-?>r' Direct

We did not audit the financial statements of two subsidiaries included in the consolidated quarterly financial results and consolidated year to date results, whose consolidated interim financial statements reflect total assets of Rs. 38,88,95, 186/~ as at 31st March, 2016 and Rs 38,88,95,186 as at the quarter ended 31st March, 2016; as well as the total revenue of Rs. NIL as at 31st March, 2016 and Rs. NIL as at the quarter ended 31st March, 2016. These interim financial statements and other financial information have been audited by other auditors whose report(s) has(have) been furnished to us, and our opinion on the quarterly financial results and the year to date results, to the extent they

We conducted our audit in accordance with the auditing standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial results are free of material misstatement(s). An audit includes examining, on a test basis, evidence supporting the amounts disclosed as financial results. An audit also includes assessing the accounting principles used and significant ·estimates made by management. We believe that our audit provides a reasonable basis for our opinion.

We have audited the quarterly consolidated financial results SQUARE FOUR PRO.IBCTS INDIA LIMITED (FORMERLY ESSEN SUPPLEMENTS INDIA LIMITED) for the quarter ended 3151 March, 2016 and the consolidated year to date results for the period l st April, 2015 to 31st March, 2016, attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. These consolidated quarterly financial results as well as the consolidated year to date financial results have been prepared from consolidated interim financial statements, which are the responsibility of the company's management. Our responsibility is to express an opinion on these consolidated financial results based on our audit of such consolidated interim financial statements, which have been prepared in accordance with the recognition and measurement principles laid down in Accounting Standard for Interim Financial Reporting (AS 25 I Ind AS 34), mandated under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder or by the Institute of Chartered Accountants of Lndial, as applicable and other accounting principles generally accepted in India.

To The Board of Directors of SQUARE FOUR PROJECTS INDIA LIMITED (FORMERLY ESSEN SUPPLEMENTS INDIA LIMITED)

Auditor's Report On Quarterly Consolidated Financial Results and Consolidated Year to Date Results of the Company Pursuant to the Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements) Regulations, 2015

g~~g~ CHARTERED ACCOUNTANTS

I 14F/1 D Selimpur Road, Kolkata 700 031 Ph: 4063-7112/7113, Fax: 4063-7112, email: ravi@sraco.in

Kolkata Dated: 30111 May, 2016

(iii) Give a true and fair view of the consolidated net profit and other financial information for the quarter ended 31st March, 2016 as well as the consolidated year to date results for the period from l" April, 2015 to 31st March, 2016.

(ii) Have been presented in accordance with the requirements of Regulation 33 of the SEBJ (Listing Obligations and Disclosure Requirements) Regulations, 2015 m this regard; and

Overflow Trade Link Private Limited BRC Construction Co Private Limited

In our opinion and to the best of our information and according to the explanations given to us these consolidated quarterly financial results as well as the consolidated year to date results:

(i) Include the quarterly financial results and year to date of the following entities:

have been derived from such interim financial statements is based solely on the report of such other auditors.

l 14F/I D Selimpur Road, Kolkata 700 031 Ph: 4063-71.I2/7113, Fax: 4063-7112, email: ravi@sraco.in

CHARTERED ACCOUNTANTS

• Audit Committee Chairman

• Auditor of the company

• CFO

Dfr~ctof

• CEO/Managing Director

(~v~ GiANF~ KvM1'R S'wti)~l\-NrJL)

SQUARE F

To be Signed by 5 N.A Frequency of Observation 4

Un modified /Emphasis of Matter Type of Audit Observation 3 Annual Financial Statement for the Year ended

Square Four Projects India Limited (Formerly Essen Supplements India Limited)

31st March 2016 2

Name of the company 1

Consolidated Balance Sheet of Square Four Projects India Limited (Formerly Essen Supplements India Limited)

FORM A

( FOR AUDIT REPORT WITH UNMODIFIED OPINION)

Date : . <R..,ef. 'No. : ..

SQUARE FOUR PROJECTS INDIA LTD. {FORMERLY: ESSEN SUPPLEMENTS INDIA LTD)

REGO. OFFICE: 238A, A. J. C. Road, 2nd Floor Suit No. 28, Kolkata - 700 020 Web site : www.essensupplements.com

Email ID : arun@squarfourgroup.com, Tel. : 2290-3185, Fax : 2290-3179