MAHINDCIE2019-07-012019-09-30in-bse-fin:OneOperatingExpenses01Member MAHINDCIE2019-07-012019-09-30in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares MAHINDCIE 2019-01-01 2019-12-31 2019-09-30 INR Millions Third quarter Single segment Automotive 2019-07-01 2019-09-30 Unaudited Standalone 4714228000.00 48988000.00 4763216000.00 2463567000.00 0.00 96538000.00 653708000.00 52991000.00 187611000.00 1084764000.00 4539179000.00 224037000.00 -268856000.00 -44819000.00 367615000.00 -86502000.00 281113000.00 0.00 -325932000.00 0.00 0.00 0.00 0.00 -325932000.00 0.00 -325932000.00 0.00 0.00 3790100000.00 10 -0.86 -0.86 0.00 0.00 -0.86 -0.86 4 Exceptional items relating to the statement of standalone and consolidated unaudited results for the quarter and nine months ended September 30, 2019: na. Bill Forge Private Limited (BFPL) entered into settlement agreement dated August 21, 2019 with Donald J. Ulrich Associates, Inc. (DJU) (a former Independent sales agent of BFPL) to pay USD 3 million in full settlement against the damages claimed of USD 10 million. Hence, excess provision amounting to USD 7 million (INR 473 million) was reversed during the quarter. nb. Provision for impairment of investment in Sai Wardha Power Generation Limited, amounting to INR 49 million during the quarter. The Company did not anticipate any amount to be recovered from this investment. Hence, the Company had recognised full impairment loss on the said investment. nc. Provision against levy of cross subsidy charges and additional surcharge by Maharashtra State Electricity Distribution Company Limited amounting to INR 100 million during the quarter on account of power consumption from non-captive generating plant. nd. Provision recognised for Provident Fund liability basis Supreme Court judgement in ‘Regional provident fund commissioner (II) West Bengal vs Vivekananda Vidyamandir and Others' amounting to INR 120 million and INR 145 million respectively in the standalone unaudited results and consolidated unaudited results respectively. ne. Provision made for expenses pertaining to employees of Bill Forge Private Limited under The Voluntary Retirement Scheme amounting to INR 128 million. n nExceptional items in the Standalone Financial Results for the year ended December 31, 2018 pertain to: na. Provision for impairment on additional investment in Stokes Group Limited, wholly owned subsidiary of the Company, amounting to INR 1,161 million, to facilitate closure of business. The Company did not anticipate any amount to be recovered from this investment. Hence, the Company had recognised full impairment loss on the said investment. nb. Loss on sale of investment in Mahindra Forgings Europe AG (MFE), one of the wholly owned subsidiaries of the Company, to CIE Galfor S.A.U. (Galfor), another wholly owned subsidiary of the Company amounting to INR 125 million. n n7 On April 9, 2019 (the Acquisition date), the company has acquired 100% equity of Aurangabad Electricals Limited for a purchase consideration of INR 8,759 million. n n11 The Company elected to exercise the option under section 115BAA of the Income Tax Act, 1961 as introduced by the Taxation Laws (Amendment) Ordinance, 2019. Accordingly, 2019-01-01 2019-09-30 Unaudited Standalone 16548951000.00 262119000.00 16811070000.00 8963313000.00 0.00 142845000.00 2051623000.00 136031000.00 546889000.00 3648203000.00 15488904000.00 1322166000.00 -268856000.00 1053310000.00 762182000.00 -85742000.00 676440000.00 0.00 376870000.00 0.00 0.00 0.00 0.00 376870000.00 0.00 376870000.00 0.00 0.00 3790100000.00 10 0.99 0.99 0.00 0.00 0.99 0.99 Other expenses 1084764000.00 Other expenses 3648203000.00 0.00 0.00 0.00