AIAENG2018-10-012018-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AIAENG2018-10-012018-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AIAENG2018-10-012018-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member AIAENG2018-10-012018-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AIAENG 2018-04-01 2019-03-31 2019-01-28 INR Lakhs Third quarter Single segment Manufacturing of High Chrome Mill Internals 2018-10-01 2018-12-31 Unaudited Standalone 6964221000.00 329285000.00 7293506000.00 3225449000.00 516388000.00 -394665000.00 226767000.00 19180000.00 212706000.00 2049945000.00 5855770000.00 1437736000.00 0.00 1437736000.00 340425000.00 70434000.00 410859000.00 0.00 1026877000.00 0.00 0.00 0.00 1026877000.00 -56842000.00 970035000.00 1026877000.00 970035000.00 188641000.00 2 10.89 10.89 0.00 0.00 10.89 10.89 Notes:(i) The above unaudited standalone financial results for the Quarter and Nine months ended 31 December 2018 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on 8 February 2019. These unaudited standalone financial results are subjected to "Limited review" by the statutory auditors of the Company. The statutory auditors have expressed an unqualified conclusion.(ii) The unaudited standalone financial results are in accordance with the Indian Accounting Standards (lnd AS) as prescribed under Section 133 of the Companies Act, 2013, read with rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) (Amendment Rules), 2016.(iii) Effective 1 July 2017, the Government of India has introduced Goods and Service Tax whereby sales are recorded net of GST whereas earlier sales were recorded gross of excise duty which formed part of expenses. Hence, revenue from operations for the Nine months ended 31 December 2018 is not comparable with previous period corresponding figures.(iv) Effective 1 April 2018, the Company has adopted Ind AS 115 "Revenue from Contracts with Customers". The adoption of the standard did not have any material impact on the financial results of the Company.(v) The Company has only one reportable primary business segment as per IND AS 108 - "Operating Segments", i.e., Manufacturing of High Chrome Mill Internals.(vi) Figures for the previous period have been regrouped, reclassified and restated wherever necessary to make them comparable with the current period's figures Notes:(i) The above unaudited standalone financial results for the Quarter and Nine months ended 31 December 2018 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on 8 February 2019. These unaudited standalone financial results are subjected to "Limited review" by the statutory auditors of the Company. The statutory auditors have expressed an unqualified conclusion.(ii) The unaudited standalone financial results are in accordance with the Indian Accounting Standards (lnd AS) as prescribed under Section 133 of the Companies Act, 2013, read with rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) (Amendment Rules), 2016.(iii) Effective 1 July 2017, the Government of India has introduced Goods and Service Tax whereby sales are recorded net of GST whereas earlier sales were recorded gross of excise duty which formed part of expenses. Hence, revenue from operations for the Nine months ended 31 December 2018 is not comparable with previous period corresponding figures.(iv) Effective 1 April 2018, the Company has adopted Ind AS 115 "Revenue from Contracts with Customers". The adoption of the standard did not have any material impact on the financial results of the Company.(v) The Company has only one reportable primary business segment as per IND AS 108 - "Operating Segments", i.e., Manufacturing of High Chrome Mill Internals.(vi) Figures for the previous period have been regrouped, reclassified and restated wherever necessary to make them comparable with the current period's figures 2018-04-01 2018-12-31 Unaudited Standalone 20975227000.00 939210000.00 21914437000.00 9200503000.00 1777865000.00 -799741000.00 672925000.00 52335000.00 553634000.00 5788917000.00 17246438000.00 4667999000.00 0.00 4667999000.00 1395300000.00 105100000.00 1500400000.00 0.00 3167599000.00 0.00 0.00 0.00 3167599000.00 19553000.00 3187152000.00 3167599000.00 3187152000.00 188641000.00 2 33.58 33.58 0.00 0.00 33.58 33.58