HSCL2019-04-012019-06-30in-bse-fin:OneOperatingExpenses01Member HSCL2019-04-012019-06-30in-bse-fin:OneReportableSegmentRevenue01Member HSCL2019-04-012019-06-30in-bse-fin:OneReportableSegmentRevenue02Member HSCL2019-04-012019-06-30in-bse-fin:OneReportableSegmentResults01Member HSCL2019-04-012019-06-30in-bse-fin:OneReportableSegmentResults02Member HSCL2019-04-012019-06-30in-bse-fin:OneReportableSegmentAssets01Member HSCL2019-04-012019-06-30in-bse-fin:OneReportableSegmentAssets02Member HSCL2019-04-012019-06-30in-bse-fin:OneReportableSegmentLiabilities01Member HSCL2019-06-30in-bse-fin:OneReportableSegmentLiabilities01Member HSCL2019-04-012019-06-30in-bse-fin:OneReportableSegmentLiabilities02Member HSCL2019-06-30in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares HSCL 2019-04-01 2020-03-31 2019-08-06 INR Crores First quarter Multi segment 2019-04-01 2019-06-30 Unaudited Consolidated 5244700000.00 65000000.00 5309700000.00 3181300000.00 0.00 168100000.00 169700000.00 157400000.00 87300000.00 505000000.00 4268800000.00 1040900000.00 0.00 1040900000.00 227700000.00 78300000.00 306000000.00 0.00 734900000.00 0.00 0.00 0.00 0.00 734900000.00 -162700000.00 572200000.00 573000000.00 -800000.00 418600000.00 1 1.76 1.75 0.00 0.00 1.76 1.75 NOTES:- t t t t n1) The above unaudited consolidated results and segment results have been reviewed by the Audit Committee and approved by the Parent's Board of Directors at their respective meetings held on 14 August 2019. n n2) Other expenses includes foreign exchange fluctuation loss (net) of Rs 5.84 crores for the quarter ended 30 June 2018, Rs 2.69 crores for the year ended 31 March 2019, and other income includes foreign exchange fluctuation gain (net) of Rs 5.10 crores for the quarter ended 30 June 2019 and Rs 4.47 crores for the quarter ended 31 March 2019, on consolidated basis. n t t t t t n3) Based on the guiding principles given in Ind AS 108 on 'Operating Segments', the Group's business activity falls within two operating segments, namely: n (a) Carbon materials and chemicals, and n (b) Power n t t t t t n4) The consolidated financial results are prepared in accordance with the principles and procedures for the preparation and presentation of consolidated financial stataements as set out in Ind AS 110 “Consolidated Financial Statements” notified by Ministry of Corporate Affairs. The consolidated financial results of the Parent Company, Himadri Speciality Chemical Limited, include its subsidiaries, namely Equal Commodeal Private Limited, AAT Global Limited and Shandong Dawn Himadri Chemical Industry Limited, combined on a line-by-line basis by adding together the book values of like items of asset and liabilities, income and expenses eliminating intra-group balances and transactions and resulting unrealised gains/ losses. The consolidated financial results are prepared applying uniform accounting on all material items. n t t t t t n5) Effective 1 April 2019, the Group has adopted Ind AS 116 'Leases' using the modified retrospective approach and has applied the standard to its leases with the cumulative impact recognised on the date of initial application. Accordingly, the previous period information has not been restated. The Group has accordingly, recognised a right-of-use asset and a corresponding lease liability amounting to Rs 7.18 crores as at 1 April 2019. The adoption of this Standard did not have significant impact on the profit for the quarter ended 30 June 2019. n t t t t t n6) The Board of Directors of the Parent Company, at its meeting held on 13 August 2018, has considered and approved a draft Scheme of Amalgamation (‘Scheme’) between Himadri Speciality Chemical Limited (‘the Company’ or the ‘Transferee Company’) and Equal Commodeal Private Limited (‘ECPL’ or the ‘Transferor Company’), a wholly owned subsidiary of the Parent Company, to merge the entire business and the whole of the undertaking(s), properties and liabilities of the Transferor Company in terms of Section 230-232 of the Companies Act, 2013 (‘the Act’) and other applicable provisions, if any, of the Act, subject to necessary approvals from the concerned authorities, with effect from 1 April 2018 (‘Appointed Date’). The Parent Company has filed the petition for the above Scheme with the National Company Law Tribunal (‘NCLT’) and the NCLT has directed the Parent Company to hold meetings of the shareholders, secured creditors and unsecured creditors of the Transferee Company. Pursuant to the directions of the NCLT, meetings of the shareholders, secured creditors and unsecured creditors of the Transferee Company were held on 13 February 2019. The next date of NCLT's hearing is scheduled on 14 August 2019. Pending necessary regulatory approvals from NCLT and other compliances, no adjustments have been made in the books of account and in the accompanying consolidated results. n n Other Expenses 505000000.00 (a) Carbon materials and chemicals 5209500000.00 (b) Power 159300000.00 124100000.00 (a) Carbon materials and chemicals 989200000.00 (b) Power 144100000.00 157400000.00 -65000000.00 t t t t t n7) The figures for the quarter ended 30 June 2018 are approved by the Parent's Board of Directors, but have not been subjected to review. The figures for the quarter ended 31 March 2019, are the balancing figures between audited figures in respect of the full financial year ended 31 March 2019 and the year-to-date figures for the nine months ended 31 December 2018, as approved by the Parent's Board of Directors, but have not been subjected to review. n t t t t t n8) Earnings per share is not annualised for the quarter ended 30 June 2019, 31 March 2019 and 30 June 2018. n n9) The figures of the corresponding previous periods/year have been regrouped/reclassified, wherever necessary, to conform to the classification for the quarter ended 30 June 2019. n (a) Carbon materials and chemicals 25637200000.00 (b) Power 543400000.00 2190700000.00 (a) Carbon materials and chemicals 4244200000.00 (b) Power 5000000.00 7230900000.00