ECLERX2019-07-012019-09-30in-bse-fin:OneOperatingExpenses01Member ECLERX2019-07-012019-09-30in-bse-fin:OneOperatingExpenses02Member ECLERX2019-07-012019-09-30in-bse-fin:FourOperatingExpenses01Member ECLERX2019-07-012019-09-30in-bse-fin:FourOperatingExpenses02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares ECLERX 2019-04-01 2020-03-31 2019-10-31 INR Millions Half yearly Single segment Information Technology 2019-07-01 2019-09-30 Unaudited Consolidated 3564690000.00 86030000.00 3650720000.00 0.00 0.00 0.00 2131840000.00 47460000.00 176510000.00 652050000.00 3007860000.00 642860000.00 0.00 642860000.00 164290000.00 41470000.00 205760000.00 0.00 437100000.00 0.00 0.00 0.00 0.00 437100000.00 -125440000.00 311660000.00 438930000.00 -1830000.00 313490000.00 -1830000.00 361000000.00 10 12.16 12.16 0.00 0.00 12.16 12.16 1.'The statement of unaudited financial results for the quarter and half year ended September 30, 2019 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 7, 2019. There are no qualifications in the limited review report issued by the auditors. n2.These consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder. n3.The Group operates under a single reportable segment which is data management, analytics solutions and process outsourcing services. Further the risks and rewards under various geographies where the Group operates are similar in nature. n4. The Board of Directors vide their meeting dated March 14, 2019 approved, subject to shareholders’ approval, buyback of equity shares of the Company. The shareholders approval was procured vide postal ballot, results of which were announced on April 26, 2019. The Company concluded the said buyback of 1,746,666 equity shares of Rs 10 each, at a buyback price of Rs. 1,500 per share and total buyback amount of Rs.2,620 million. The settlement date for the said buyback was June 24, 2019. The shares so bought back were extinguished and the issued and paid-up capital stands amended accordingly. n5.Effective April 1, 2019, the Group adopted Ind AS 116 ‘Leases’, applied to all lease contracts existing as on April 1, 2019 using the modified retrospective method and has taken the cumulative adjustment to opening retained earnings as on April 1, 2019, i.e on the date of initial application. Accordingly, comparatives for the year ended March 31, 2019 have not been retrospectively adjusted. On transition, the adoption of new standard resulted in recognition of Right – of – Use asset (ROU) of Rs. 1,223.06 million and a lease liability of Rs. 1,452.54 million. The cumulative effect of applying the standard resulted in Rs. 54.84 million being debited to opening retained earnings, net of taxes. In the statement of profit and loss for the current period, the nature of expenses in respect of operating leases has changed from lease rent in previous periods to depreciation cost for the ROU asset and finance cost for interest accrued on lease liability. n6.During the quarter ended September 30, 2019, the Company has accounted the tax expense as per the rates prescribed under section 115BAA of the Income Tax Act,1961 as introduced by the Taxation Laws (Amendment) Ordinance, 2019. Accordingly the deferred tax assets (net) as at March 31, 2019 and the estimate of tax expenses for the year ended March 31, 2020 have been re-computed. The resultant impact is recognised in the quarter ended September 30, 2019 and as a result the tax expense for the quarter & half year ended September 30, 2019 is higher by Rs 38.62 million. 2019-04-01 2019-09-30 Unaudited Consolidated 7111900000.00 182010000.00 7293910000.00 0.00 0.00 0.00 4326780000.00 90690000.00 348180000.00 1356360000.00 6122010000.00 1171900000.00 0.00 1171900000.00 329800000.00 6970000.00 336770000.00 0.00 835130000.00 0.00 0.00 0.00 0.00 835130000.00 -104550000.00 730580000.00 837040000.00 -1910000.00 732490000.00 -1910000.00 361000000.00 10 22.69 22.66 0.00 0.00 22.69 22.66 Cost of technical sub-contractors 135560000.00 Other expenses 516490000.00 Cost of technical sub-contractors 275950000.00 Other expenses 1080410000.00