IMP Powers Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Mar 2019

1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on May 29, 2019.

2. The Company is primarily engaged in the business of Electrical products like Power & Distrubution Transformers, its parts and Hydro projects which together constitute a single segment accordance with in the Accounting Standard on "Segment Reporting (Ind AS 108)"

3. Post the applicability of Goods and Service Tax (GST) with effect from 1st July 2017, revenue from operations are disclosed net of GST, whereas Excise duty formed part of the other expenses in previous periods. Accordingly, the revenue from operations for the year ended 31st March 2019 and 31st March 2018 are not comparable .

4. Figures for the quarter ended March 31, 2019 and March 31, 2018 represent the difference between audited figures for the financial year and the limited reviewed figures for the nine month period ended December 31, 2018 and December 31, 2017 respectively.

5. Figures of the previous periods have been regrouped / reclassified / rearranged where ever considered necessary to conform current period/ Year Classification.

6.The Company has an order book of Rs. 545 Crore as on date, including Hydro Projects & Kinetic Energy.