Saint-Gobain Sekurit India 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 at their respective meetings held on February 5, 2019. The Statutory auditors of the Company have carried out a limited review of the above results for the quarter and nine months ended December 31, 2018. The financial results are prepared and published in accordance with Regulation 33 of the SEBI {Listing Obligation and Disclosure Requirements) Regulations, 2015 and the format for audited/unaudited financial results as prescribed in SEBI's Circular CIR/CFD/CMD/15/2015 dated 30 November 2015 has been modified to comply with the requirements of SEBl's circular dated 5 July 2016, Ind AS and Schedule III (Division II) to the Companies Act, 2013, which are applicable to companies that are
required to comply with Ind AS.

2. The financial results are prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 and the
relevant Rules thereunder and other accounting principles generally accepted in India.

3. The Company is engaged in the business of "Automotive Glass" which, in the context of Ind-AS - 108 "Operating Segments" constitutes a single reportable business

4. Pursuant to the introduction of Goods and Services Tax (GST) with effect from July 1, 2017, Central Excise, Value Added Tax etc. have been subsumed into GST. In accordance with accounting requirements, unlike Excise Duty, GST is not part of Revenue. Accordingly, the figures for other comparative period which includes the period upto June 30, 2017, are not strictly comparable to those thereafter. The following additional information is being provided to facilitate such understanding:For Table, kindly refer Corporate Announcements on

5. Previous periods' figures have been regrouped/restated wherever considered necessary to conform to the current period classification.