Trend Electronics Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Mar 2017

1. The above results have been approved by the Board of Directors at its meeting held on 30th May, 2017.

2. The figures of the last quarter ended 31st March, 2017 are the balancing figure between the audited figures in respect of the full financial year upto 31st March, 2017 and the unaudited published year-to-date figures upto 31st December, 2016. being the date of the end of the third quarter of the financial year, which was subjected to limited review.

3. The Company operates in one reportable business segment i.e. "Consumer electronics and components / parts thereof.

4. During the year, the Company has reversed the deferred tax assets recognised in earlier years, in view of the losses incurred.

5. The figures of the previous periods have been regrouped / reclassified wherever necessary to make them comparable with the current periods figures.