SOBHA2019-07-012019-09-30in-bse-fin:OneOperatingExpenses01Member SOBHA2019-07-012019-09-30in-bse-fin:OneOperatingExpenses02Member SOBHA2019-07-012019-09-30in-bse-fin:OneOperatingExpenses03Member SOBHA2019-07-012019-09-30in-bse-fin:FourOperatingExpenses01Member SOBHA2019-07-012019-09-30in-bse-fin:FourOperatingExpenses02Member SOBHA2019-07-012019-09-30in-bse-fin:FourOperatingExpenses03Member SOBHA2019-07-012019-09-30in-bse-fin:OneReportableSegmentRevenue01Member SOBHA2019-07-012019-09-30in-bse-fin:OneReportableSegmentRevenue02Member SOBHA2019-07-012019-09-30in-bse-fin:OneReportableSegmentRevenue03Member SOBHA2019-07-012019-09-30in-bse-fin:FourReportableSegmentRevenue01Member SOBHA2019-07-012019-09-30in-bse-fin:FourReportableSegmentRevenue02Member SOBHA2019-07-012019-09-30in-bse-fin:FourReportableSegmentRevenue03Member SOBHA2019-07-012019-09-30in-bse-fin:OneReportableSegmentResults01Member SOBHA2019-07-012019-09-30in-bse-fin:OneReportableSegmentResults02Member SOBHA2019-07-012019-09-30in-bse-fin:OneReportableSegmentResults03Member SOBHA2019-07-012019-09-30in-bse-fin:FourReportableSegmentResults01Member SOBHA2019-07-012019-09-30in-bse-fin:FourReportableSegmentResults02Member SOBHA2019-07-012019-09-30in-bse-fin:FourReportableSegmentResults03Member SOBHA2019-07-012019-09-30in-bse-fin:OneReportableSegmentAssets01Member SOBHA2019-07-012019-09-30in-bse-fin:OneReportableSegmentAssets02Member SOBHA2019-07-012019-09-30in-bse-fin:OneReportableSegmentAssets03Member SOBHA2019-07-012019-09-30in-bse-fin:OneReportableSegmentLiabilities01Member SOBHA2019-09-30in-bse-fin:OneReportableSegmentLiabilities01Member SOBHA2019-07-012019-09-30in-bse-fin:OneReportableSegmentLiabilities02Member SOBHA2019-09-30in-bse-fin:OneReportableSegmentLiabilities02Member SOBHA2019-07-012019-09-30in-bse-fin:OneReportableSegmentLiabilities03Member SOBHA2019-09-30in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares SOBHA 2019-04-01 2020-03-31 2019-10-25 INR Millions Half yearly Multi segment 2019-07-01 2019-09-30 Unaudited Consolidated 7839000000.00 199000000.00 8038000000.00 836000000.00 1755000000.00 -1943000000.00 636000000.00 1667000000.00 178000000.00 3981000000.00 7110000000.00 928000000.00 0.00 928000000.00 33000000.00 225000000.00 258000000.00 0.00 670000000.00 0.00 0.00 0.00 0.00 670000000.00 -2000000.00 668000000.00 0.00 0.00 948000000.00 10 7.07 7.07 0.00 0.00 7.07 7.07 1. The unaudited consolidated financial results for the quarter and half year ended 30 September 2019 have been reviewed by the Audit Committee and taken on record by the Board of Directors of the Group at its nmeeting held on 8 November 2019. The figures for the quarter and half year ended 30 September 2019 was subject to Limited Review by Statutory Auditors of the Group who have expressed an unqualified review nopinion. The information presented above is prepared in accordance with the Indian Accounting Standards Ind AS as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies nIndian Accounting Standards Rules, 2015 and Companies Indian Accounting Standards Amendment Rules, 2016. The above unaudited consolidated financial results are filed with Stock Exchanges under Regulation 33 and 52 of the SEBI LODR Regulations, 2015 and are available on the Stock Exchange websites, www.nseindia.com and www.bseindia.com, and on the Company website, www.sobha.com. n2. Effective 1 April 2019, the Group adopted Ind AS 116 Leases, applied to all lease contracts, except leases which are expiring less than 12 months on 1 April 2019 using the modified retrospective method without ntaking the cumulative adjustment to retained earnings. Accordingly, the comparatives for the year ended 31 March 2019 have not been retrospectively adjusted. On transition, the adoption of the new standard resulted in recognition of Right-of-Use asset of Rs. 143 million and Rs. 173 million as at 30 September 2019 and 1 April 2019 respectively and a corresponding lease liability of Rs. 143 million and Rs. 173 million as at 30 September 2019 and 1 April 2019 respectively. The net effect of adoption has resulted in an increase in cost by Rs. 2 million net of tax. n3. The Group has elected to exercise the option permitted under section 115BAA of the Income tax Act, 1961 as introduced by the Taxation Laws Amendment Ordinance, 2019. Accordingly, the Group has recognised Provision for Income Tax for the six months ended 30 September 2019 and re-measured its Deferred Tax Asset basis the rate prescribed in the said section. The Group will account for the impact of this change over the period July 2019 to March 2020 by revising the annual effective income tax rate. n4. The previous year figures have been regrouped reclassified, wherever necessary, to conform to the current quarter and half year presentation. 2019-04-01 2019-09-30 Unaudited Consolidated 19606000000.00 363000000.00 19969000000.00 1644000000.00 4083000000.00 -2928000000.00 1282000000.00 3398000000.00 353000000.00 9785000000.00 17617000000.00 2352000000.00 0.00 2352000000.00 143000000.00 633000000.00 776000000.00 0.00 1576000000.00 0.00 0.00 0.00 0.00 1576000000.00 1000000.00 1577000000.00 0.00 0.00 948000000.00 10 16.62 16.62 0.00 0.00 16.62 16.62 Land Purchase Cost 520000000.00 Other Expenses 980000000.00 Sub contractor and Other Charges 2481000000.00 Land Purchase Cost 3030000000.00 Other Expenses 2014000000.00 Sub contractor and Other Charges 4741000000.00 Contractual and Manufacturing 3880000000.00 Finance and Other Income 0.00 Real Estate 4276000000.00 Contractual and Manufacturing 7486000000.00 Finance and Other Income 0.00 Real Estate 12728000000.00 8156000000.00 20214000000.00 317000000.00 608000000.00 7839000000.00 19606000000.00 Contractual and Manufacturing 763000000.00 Finance and Other Income 199000000.00 Real Estate 2204000000.00 Contractual and Manufacturing 1299000000.00 Finance and Other Income 364000000.00 Real Estate 5379000000.00 3166000000.00 7042000000.00 1666000000.00 3398000000.00 572000000.00 1292000000.00 928000000.00 2352000000.00 Contractual and Manufacturing 8819000000.00 Finance and Other Income 0.00 Real Estate 96752000000.00 105571000000.00 4977000000.00 110548000000.00 Contractual and Manufacturing 5125000000.00 Finance and Other Income 0.00 Real Estate 51139000000.00 56264000000.00 31216000000.00 87480000000.00