Rollatainers Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2024

1. The above unaudited financial results have been reviewed and recommended by the Audit Committee on 14th Aug, 2024 and subsequently have been approved by the Board of Directors of the company at their meeting held on 14th Aug, 2024. The statutory auditors have carried out Limited Review of the above financial results of the Company.

2. The Financial results have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of Companies Act, 2013 read with relevant rules thereunder and in terms of regulations of the SEBI (listing obligations and disclosure requirements) Regulations, 2015 (as amended).

3. During the year, company has shown expense under the head exceptional items as detailed below:

STANDALONE CONSOLIDATED

i) Balances written back - (44.38)

TOTAL (44.38)

4.The Company's business activities which are primarily leasing and related activities falls within a single reportable segment as the management of the Company views the entire business activities as single segment. Accordingly, there are no additional disclosures to be furnished in accordance with the requirement of Ind AS 108 — Operating Segments with respect to single reportable segment. Also, therefore there are no reportable geographical segment.

5.The Company's accumulated losses as on 30th June, 2024 stands at Rs.12,316.08 lakhs. The Group's accumulated losses as on 30th June, 2024 stand at Rs. 20,709.38 lakhs. However, these financial results have been prepared on the going concern basis as the management is confident on the Company’s ability to continue as a going concern for a foreseeable future.

6.Shareholders in an extraordinary general meeting on 16th May 2024 approved the issue of 11,76,47,070 convertible equity warrants to certain non-promoter entities on a preferential basis at Rs 1.70/- each, aggregating to Rs. 2,000 lacs. The Company is in the process of getting regulatory approval for the same.

7.The Board of Directors of the Company in their meeting on 10th May 2024, have proposed variation/alteration in the terms of preference shares of the Company as below: (a) Allotment of 53,63,984 10% Compulsorily Convertible Preference Shares (CCPS) of Re. 1/- each in lieu of existing 1,40,000, 10% Redeemable Non-Convertible Preference Shares (RNCPS) of Rs. 100 each. (b) Allotment of 3,83,14,176 2% Compulsorily Convertible Preference Shares (CCPS) of Re. 1/- each in lieu of existing 10,00,000, 2% Redeemable Non-Convertible Preference Shares (RNCPS) of Rs. 100 each. The proposal was approved by shareholders in extraordinary general meeting on 05th June 2024. The Company is process of obtaining regulatory approval for the same.

8.Previous year figures have been regrouped and rearranged wherever necessary to make them comparable with those of current year.