BLUEDART2019-04-012019-06-30in-bse-fin:OneOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares BLUEDART 2019-04-01 2020-03-31 2019-07-12 INR Lakhs First quarter Single segment Integrated air and ground transportation and distribution 2019-04-01 2019-06-30 Unaudited Standalone 7865500000.00 43400000.00 7908900000.00 5301200000.00 0.00 0.00 1464000000.00 82800000.00 337500000.00 654800000.00 7840300000.00 68600000.00 0.00 68600000.00 23000000.00 -300000.00 22700000.00 0.00 45900000.00 0.00 0.00 0.00 0.00 45900000.00 0.00 45900000.00 0.00 0.00 237300000.00 10 1.93 1.93 0.00 0.00 1.93 1.93 1. The financial results are prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (as amended), as prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies as applicable. n n2. Effective April 01, 2019, the Company adopted Ind AS 116 “Leases” using the modified retrospective approach. The Right-of-use asset (ROU asset) and lease liability has been recognised based on the remaining lease period and payments discounted using the incremental borrowing rate as of the date of initial application. The prepaid rent and lease equalisation liability recognised in earlier periods / years have been adjusted against the balance of ROU asset. As at June 30, 2019, ROU Asset of ` 24,583 lakhs and lease liability of ` 24,044 lakhs has been recognised. nReconciliation for the above effect on statement of profit and loss for the current quarter ended June 30, 2019 is as follows : n n ntComparable basistInd-AS 116 ntAs reported ntteffectt nFreight, handling and servicing costs (net)t51,773t1,239t53,012 nEmployee benefits expensest14,815t (175)t14,640 nFinance costst330t498t828 nDepreciation and amortisation expensest1,318t2,057t3,375 nOther expensest8,596t (2,048)t6,548 nTotal expensest76,832t1,571t78,403 nProfit before taxt2,257t (1,571)t686 nProfit after taxt1,510t (1,051)t459 nEarning per sharet6.36t-4.43t1.93 n n3. The Company has only one operating segment, which is integrated air and ground transportation and distribution. All assets of the Company are domiciled in India and the Company earns its entire revenue from its operations in India. n n4. The results for the quarter ended March 31, 2019 are the balancing figures between audited figures in respect of the full financial year ended March 31, 2019 and the unaudited published year to date figures up to December 31, 2018. n n5. In accordance with the requirements of Regulation 33 of the SEBI (Listing and Other Disclosure Requirements) Regulations, 2015 (as amended), the Statutory Auditors have performed a limited review of the Company's financial results for the quarter ended June 30, 2019. There are no qualifications in the limited review report issued for the above period. n n6. The above results were reviewed by the Audit Committee and were thereafter approved by the Board at its meeting held on July 31, 2019. Other Expenses 654800000.00