SPML Infra Ltd. is submitting herewith the Audit Report on the Reconciliation of the Share Capital dated 11th April 2019 issued by M/s. S. M. Gupta & Co. Company Secretaries for the Quarter ended 31st March 2019 in terms of the provision of Regulation 76 of the Securities and Exchange Board of India (Depositories And Participants) Regulations 2018 for taking the same on record.