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Control Print Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2025

Auditor and Management Disclosures and Notes for the quarterly results dated 30 Jun 2025

1. The Standalone and Consolidated financial results of the company for the quarter ended June 30, 2025, were reviewed by the Audit committee and approved by the Board of Directors in their respective meetings held on July 21, 2025. The Statutory Auditors have carried out limited review of the same and expressed an unmodified review report on these financial results.

2. The Statement has been prepared in accordance with the Indian Accounting Standard Ind AS notified under section 133 of the Companies Act, 2013 read with rule 3 of the Companies Indian Accounting Standard Rules, 2015 and other relevant provisions of the Act.

3. The Company has single reportable segment namely Coding and Marking Applications for the purpose of Ind AS on segment reporting.

4. The amount of Rs. 399.03 Lakhs Credit for the quarter ended June 30, 2025, represents a grant received under the Central Capital Investment Incentive for Access to Credit CCIIAC from Directorate of Industries, Government of Himachal Pradesh. This grant, classified as a capital investment subsidy represents 30 percentage of the investment made in plant and machinery during the financial year 2020-21 for the mask division. As the useful life of the machinery in the mask division has been determined to be three years and the depreciation has already been applied, the entire grant amount received has been recognized as an exceptional income.

5. Previous period year’s figure have been regrouped and or rearranged whenever considered necessary to confirm to current period year’s classification.