MOTILAL & ASSOCIATES

CHARTEREDACCOUNTANTS
304, Orchid Plaza,Behind Gokd Shopping Center
Next to Platform No. 8, Off S. V. Road,
Borivali (West), Mumbai - 400 092.
Tel No.: 022-2864 2358,2865 8119

INDEPENDENT AUDITOR'S REPORT

TO THE BOARD OF DIRECTORSOF

nrvrNE MULTIMEDIA(INDIA) LIMITED

I We have auditedthe accompanying Statement Financial Results of DIVINE

MI1LrIMEDIA(IND1A)LIMITED ("theCompany")forthe year ended 3 1" March ,20 16 being
v~brnittedby the company pursuant to the requirement of Regulation 33 of the SEBI (Listing
VMigation And Disclosure Requirements)Regulation , 2015.This Statement, which is the
re;ponsibility of the Company 's Management and approved by the Board of Directors ,has been
p1-epared on the basis of the related fmancial statement which is in accordance with the Accounting
:;inndad prescribed under Section 133 of the Companies Act ,2013 , as applicable and other
accounting principles generally accepted in India.
Our responsibility is to express an opinion on the Statement.

2 We conducted our audit inaccordance with &e Standard on Auditing issued by the Institute Of
Chartered Accountants Of India. Those Standards require that we comply with the ethical
requirements ansd plan and perform the audit to obtain reasonable assurance about whether
the Statement is fiee from material misstatement.

, 4 8 1 audit involves performing procedures to obtain audit evidence about the amounts and the
disclosures in the Statement. The procedures selected depend on the auditor's judgment,
including the assessment of the risks of material misstatement of the Statement, whether due
to Craud or error . In making those risk assessments, theauditor considers internal control
'e
relevant to the Company's preparation and fair presentation of the Statement in order to
design audit procedures that are appropriate in the circumstances , but not for the purpose of
.
expressing an opinion on the effectiveness of the Company's internal control aimauditd m
includes evaluating the appropriateness of the accounting pslicisg wed and the nmc%;nablcna~s
of the accounting estirntiles made by the Management, as well a evdwting the overall
piz"sentaionof the Statement.

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400 001. Tel.: 2266 3526
3 111 our opinion and to the best of our information and accbrding to the explanation given to
us, the Statement:
i) Is presented in accordance with the requirements of Regulation 33 of the
SEBI ( Lisiting Obligations and Disclosure Requirements) Regulation ,20 15;
and
ii) Gives a true and fair view in conformity with the aforesaid Accounting
Standards and other accounting principles generally accepted in India of the
net profit and other financial information of the Company for the year ended
3l S ' ~ a r c 201
h 6.

4 The Statement includes the results for the Quarter ended 31'' March, 2016 being the
balancing figure between audited figures in respect of the full financial year and the published
year to date figures up to the third Quarter of the current financial year which were subject to
limited review by us.

For Motilal & Associates

Chartered Accountants
Registration No.: 106584W

Partner
RI, No. 036811
Place :Mumbai
Date :27/05/2016
 (FORMERLY K N O W N AS KALEIDOSCOPE FILMS LIMITED)
SF/28, Silver Rock Complex, Behind Makarpura
Police Station, Makarpura Road, Baroda - 390010
Tele & Fax : +91265 2325351
e-mail : divinemultimedialtd@gmail.com
CIN : L21100GJ1991PLC016644

Form-A
(For Audit Report with Unmodified Opinion)
1 Name of the Company Divine Multimedia (India) Limited

2 Annual Financial Statements for the year ended 31st March 2016

3 Type of Audit Observation Unmodified

4 Frequency of observation Not Applicable

5 Signed b y -

Prakash Dhebar - Managing Director

Motilal Jain - Partner, M/s Motilal &Associates

Statutory Auditors

Chandrakant Ramchandra Joshi - Chairman of Audit committee