Goldcrest Corporation Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Dec 2018

Auditor and Management Disclosures and Notes for the quarterly results dated 31 Dec 2018

1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at the Board meeting held on 1st February, 2019. The statutory auditors of the Company have carried out a limited review.

2. The above standalone result has been prepared in accordance with Indian Accounting Standards ('Ind AS') notified under section 133 of the Companies Act, 2013 read together with the Companies (Indian Accounting Standards) Rules 2015.

3. The Company has reported segment information as per Ind AS 108.

4. Post implementation of Goods and Service Tax ("GST") with effect from July 1, 2017, revenue from operations is disclosed net of GST. Revenue from operations for the Nine month ended December 31, 2017 includes excise duty for the three months ended June 30, 2017.Accordingly, revenue from operations for the nine month ended December 31, 2018 are not comparable with those of the previous periods presented.

5. Previous period / year figures have been regrouped / rearranged wherever necessary.

6. The above audited financial results are also available on the Company's website and BSE Limited's website,