Aplaya Creations 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 unaudited financial results were reviewed by Audit Committee and approved by the Board of Directors in their meeting held on 31st January 2019.

2. The Previous period figures have been regrouped wherever necessary.

3. The statutory auditors of the Company have carried out a "Limited Review" of the above results as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirement) Regulations 2015.

4. The above results have been prepared in compliance with the recognition and measurement principles of the companies (Indian Accounting Standards) Rules, 2015 as amended by the companies (Indian Accounting Standards Amendment Rules 2016) prescribed under section 133 of companies Act, 2013 and other recognised accounting practices and policies to the extent applicable, beginning 1st April 2017, the company has for the first time adopted Ind AS with a transition date of 1st April 2016.

Raushan Kumar Thakur
Managing Director