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'AaeraVIN.\CHARTEREDPUROHIT&CO.ACCOUNTANTS214, New Delhi House, 2nd Floor,27, Barakhamba Road,New Delhi — 110 001Phone : 011-43596011Email: vnpdelhi@vnpaudit.comWebsite : www.vnpaudit.comINDEPENDENT AUDITOR’SREPORTTo Board of Directors of Stellar Capital Services Limited402, 4th Floor Solitaire Plaza,M.G. Road, Gurgaon,Haryana - 122002(CIN: L74899HR1994PLC076773)Report on audit of Financial ResultsOpinion1.We have audited the accompanying financial results of Stellar Capital ServicesLimited(hereinafter referred to as “the company”) for the year ended March 31,2021 and thestatement of assets and liabilities and statement of cash flows as at and for the year ended onthat date, attached herewith, being submitted by the company pursuant to the requirement ofRegulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015,(‘listing regulations’).2.In our opinion and to the best of our information and according to the explanations given to usthese financial results:(i)are presented in accordance with the requirements of Regulation 33 of the SEBIObligations and Disclosure Requirements) Regulations, 2015 in this regard; and(Listing(ii) give a true and fair view in conformity with recognition and measurement principles laiddown in applicable accounting standards prescribed under Section 133 of the CompaniesAct, 2013 (“the Act”) and other accounting principles generally accepted in India, of thenet loss (includingother comprehensiveincome)andother financial informationof thecompany for the year ended March 31, 2021, and the statement of assets and liabilities andstatement of cash flows as at and for the year ended on that date.Basis for Opinion3.We conducted our audit in accordance with Standards on Auditing (SAs) specified under Section143(10) of the Act and other applicable authoritative pronouncements issued by the Institute ofChartered Accountants of India (“the ICAI”). Our responsibilities under those standards arefurther described in the ‘Auditor’s Responsibilities for the Audit of Financial Results’ section ofour report. We are independent of the company in accordance with the code of ethics issued bythe ICAI together with ethical requirements that are relevant to our audit of the financialresults under the provisions of the Act and Rules made thereunder, and we have fulfilled ourethical responsibilities in accordance with the requirements with these requirements and theCode of Ethics. We believe that the audit evidences obtained by us is sufficient and appropriateto provide a basis for our opinion.Head Office: Suit No. 4G, 4 Floor, Diamond Chambers, Unit- Ill, 4, Chowringhee Lane, Kolkata- 700016 (West Bengal) Tel.: (033)40014849/4850 Email: vnpkolkata@vnpaudit.comSecunderabad: 5016, Emerald House, 1-7-264, S.D. Road, Secunderabad,- 500003 Telangana Tel (040) 06692776 Email: vnphyderabad@vnpaudit.comDurgapur: A- 4, Nandiai Bithi, Ground Floor, City Centre, Durgapur- 713516. Dist. Burdwan, West Bengal Tel:(0343) 2605988 Email: vnpdurgapu r@vnpau dit.com

V.N. PUROHIT & CO.CharteredAccountantsBoard of Directors’ Responsibilities for the Financial Results4.These financial results have been prepared on the basis of the annual financial statements.Thecompany’s Board of Directors are responsible for the preparation and presentation of thesefinancial results that give a true and fair view of the net loss(including other comprehensiveincome) and other financial information of the company and the statement of assetsandliabilities and statement of cash flows in accordance with recognition and measurementprinciples laid down in the Indian Accounting Standards prescribed under Section 133 oftheCompanies Act, 2013 (“the Act”) read with relevant issues thereunder and other accountingprinciples generally accepted in India and in compliance with Regulation 33 of the ListingRegulations. The Board of Directors of the company are responsible for maintenance ofadequate accounting records in accordance with the provisions of the Act for safeguarding ofthe assets of the company and for preventing and detecting frauds and other irregularities;selection and application of accounting policies; making judgement and estimates that arereasonable and prudent; and the design, implementation and maintenance of adequate internalfinancial controls, that were operating effectively for ensuring accuracy and completenessofthe accounting records, relevant to the preparation and presentation of the financialstatements that give true and fair view and are free for material misstatement, whether due tofraud and error, which have been used for the purpose of preparation of financial results by theBoard of Directors of the Company as aforesaid.In preparingthe financialresults,the Boardassessing the ability of the Companyof Directors of the Companyto continue as going concern,are responsible fordisclosing as applicable,matters related to going concern and using the going concern basis of accounting unless theBoard of Directors either intends to liquidate the company or to cease operations, or has norealistic alternative but to do so.The Board of Directors of the Companyprocess of the Company.are responsible for overseeingthe financial reportingAuditor’s Responsibilities for the Audit of Financial Results7.Our objectives are to obtain reasonable assurance about whether the financial results as awhole are free from material misstatement, whether due to fraud or error, and to issue anauditor’s report that includes our opinion. Reasonable assurance is a high level of assurance,butnot a uctedexists.in ysfraudordetectandjudgementandconsider material, if, individually or in aggregate, they could reasonably be expectedinfluence the economic decisions of users taken on the basis of these financial results.As part of an audit in accordance with the SAs, we exercisemaintain professional skepticism throughout the audit. We also:professionalaerrortoeIdentify and assess the risks of material misstatement of the financial results, whether dueto fraud or error, design and perform audit procedure responsive to those risks, and obtainaudit evidence that is sufficient and appropriate to our basis of opinion. The risk of notdetecting a material misstatement resulting from fraud is higher than for one resulting fromerror, as fraud involves collusions, forgery, intentional omissions, misrepresentations, oroverride of internal control.eObtain an understanding of internal control relevant to the audit in order to design auditprocedure that are appropriate in circumstances. Under Section 143(3)(i) of the Act, we arealso responsible for expressing our opinion on whether the company has adequate internalfinancial controls with reference to financial statements in place and operatingeffectiveness of such controls.

V.N. PUROHIT & CO.Chartered AccountantsEvaluate the appropriateness of the accounting policies used and reasonablenessaccounting estimates and related disclosures made by the Board of Directors.ofConclude on the appropriateness of the Board of Directors use of the going concern basis ofaccounting and, based on our audit evidences obtained, whether a material uncertaintyexists related to events or conditions that may cast significant doubt on the ability of thecompany to continue as a going concern. If we conclude that material uncertainty exists,we are required to draw attention in our auditor’s report to the related disclosures in te,tomodifyouropinion.Ourconclusions are based on the audit evidences obtained up to the date of our auditor’sreport. However, future events or conditions may cause the company to cease to continueas a going concern.Evaluate the overall presentation, structure and content of financial results including thedisclosures and whether the standalone financial results represent the underlyingtransactions and events in the manner that achieves fair presentation.9.communicate with those charged with governance of the company regarding, among othermatters, the planned scope of timing of the audit and significant audit findings, includingsignificant deficiencies in internal control that we identify during our audit. We also providethose charged with governance with a statement that we have complied with relevant ethicalrequirements regarding independence, and to communicate with them all relationships andother matters that may reasonably be thought to bear our independence, and whereverapplicable, related safeguards.WeOther Matters10. The financial results include the results for the half year ended March 31,2021 and March 31,2020 being the balancing figures between audited figures in respect of the full financial yearand the published year to date figures upto the end of the first half year of the respectivefinancial years. Also, the figures upto the end of the first half year have only been reviewedand not subjected to audit.For V. N PUROHIT & CO.Chartered AccountantsFirm Regn. 304040EOMPRAKASHPAREEKDigitally signed byOM PRAKASHPAREEKDate: 2021.063016:10:17 05 30"O. P. PareekPartnerM. No. 014238UDIN: - 21014238AAAAJI8255Date: 30" June, 2021Place:NewDelhi

-LAHAG STELLAR CAPITAL SERVICES LIMITEDDate:-June 30, 2021To,Listing ComplianceThe BSE LimitedPJ Towers,Dalal Street Fort,Mumbai-400001Dear Sir,halfwith unmodified opinion for the financial yearSub : Declaration with respect to Audit Reportyear & year ended March 31, 2021Obligations and Disclosure Requirements) Regulations,Pursuant to Regulation 33(3)(d) of SEBI (Listingdeclare that thedated 27" May 2016, we hereby3015 in terms of SEBI circular CIR/CFD/CMD/56/2016opinion for theprovided the audit report with an unmodifiedStatutory Auditors of the Company haveany for half year & year ended March 31, 2021.Audited Standalone Financial Results of the CompThanking You(DIN: - 00809285)B-34, Soami Nagar,New Delhi 110017Registered office:402, 4th Floor, Solitaire Plaza, M.G. Road, Gurgaon, Haryana - 122002Corporate Office: D-10/1, Okhla Industrial Area, Phase1, New Delhi-110020CIN: L74899HR1994PLC076773Website: www.stellarcapital.in,Email: stellarcapital@yahoo.in

The Company continues to be well geared to meet its funding needs. It holds sufficient liquidity as well as adequate undrawn lines of credits if needed from various banks. . To Board of Directors of Stellar Capital Services Limited 402, 4th Floor Solitaire Plaza, M.G. Road, Gurgaon, Haryana 122002 (CIN: L74899HR1994PLC076773) .