KS Smart Technologies Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Mar 2021

Notes

1) The financial results for the quarter and year ended March 31, 2021 have been reviewed by the Audit Committee and approved by the Board of Director, of the company at its meeting held on 17th June, 2021. The statutory auditors have expressed an qualified opinion.

2) The company is engaged in only one reportable operating segment. Hence, disclosures required by Indian Accounting Standard - 108 "Operating Segment' are not applicable to the Company.

3) The above financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companie, Act,2013 read with Rule 3 of the Companies (Indian Accounting Standards I Rules, 2015 and relevant amendments.

4) The figures of the quarter ended March 31, 2021 are the balancing figures between the audited figures for the full financial year and the unaudited published year to date figures upto the third quarter of the fin ancial year.

5) Figures of previous periods/years' have been regrouped/ rearran2ed, wherever considered necessary.