HSCL2019-07-012019-09-30in-bse-fin:OneOperatingExpenses01Member HSCL2019-07-012019-09-30in-bse-fin:FourOperatingExpenses01Member HSCL2019-07-012019-09-30in-bse-fin:OneReportableSegmentRevenue01Member HSCL2019-07-012019-09-30in-bse-fin:OneReportableSegmentRevenue02Member HSCL2019-07-012019-09-30in-bse-fin:FourReportableSegmentRevenue01Member HSCL2019-07-012019-09-30in-bse-fin:FourReportableSegmentRevenue02Member HSCL2019-07-012019-09-30in-bse-fin:OneReportableSegmentResults01Member HSCL2019-07-012019-09-30in-bse-fin:OneReportableSegmentResults02Member HSCL2019-07-012019-09-30in-bse-fin:FourReportableSegmentResults01Member HSCL2019-07-012019-09-30in-bse-fin:FourReportableSegmentResults02Member HSCL2019-07-012019-09-30in-bse-fin:OneReportableSegmentAssets01Member HSCL2019-07-012019-09-30in-bse-fin:OneReportableSegmentAssets02Member HSCL2019-07-012019-09-30in-bse-fin:OneReportableSegmentLiabilities01Member HSCL2019-09-30in-bse-fin:OneReportableSegmentLiabilities01Member HSCL2019-07-012019-09-30in-bse-fin:OneReportableSegmentLiabilities02Member HSCL2019-09-30in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares HSCL 2019-04-01 2020-03-31 2019-11-05 INR Crores Half yearly Multi segment 2019-07-01 2019-09-30 Unaudited Standalone 4871900000.00 17500000.00 4889400000.00 3211000000.00 0.00 -2400000.00 195400000.00 137900000.00 82400000.00 570200000.00 4194500000.00 694900000.00 0.00 694900000.00 78900000.00 110900000.00 189800000.00 0.00 505100000.00 0.00 0.00 0.00 0.00 505100000.00 -286900000.00 218200000.00 0.00 0.00 418600000.00 1 1.21 1.21 0.00 0.00 1.21 1.21 (3)Other expenses includes foreign exchange fluctuation loss (net) of Rs 3.75 crores for the quarter ended 30 September 2019, Rs 8.50 crores for the quarter ended 30 September 2018, Rs 9.95 crores for six months ended 30 September 2018, and other income includes foreign exchange fluctuation gain (net) of Rs 6.59 crores for the quarter ended 30 June 2019, Rs 2.85 crores for six months ended 30 September 2019 and Rs 2.69 crores for the year ended 31 March 2019, on standalone basis. n n(4) Based on the guiding principles given in Ind AS 108 on 'Operating Segments', the Company's business activity falls within two operating segments, namely: (a) Carbon materials and chemicals and (b) Power n n(5 )The Board of Directors of the Company, at its meeting held on 13 August 2018, had 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 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’). nNational Company Law Tribunal (NCLT), Kolkata Bench, vide NCLT’s order dated 14 October 2019, have approved the scheme with the appointed date of 1 April 2018 and upon filing the same with Registrar of Companies (RoC), Kolkata, West Bengal, on 11 November 2019, the Scheme has become effective. nThe NCLT’s order has been considered to give effect in these standalone financial results by transferring the carrying amount of assets and liabilities pertaining to the transferred business with effect from the Appointed Date of 1 April 2018. nThe Company had already published the audited standalone annual results for the year ending 31 March 2019, unaudited standalone financial results for the quarter ended 30 June 2019, 30 September 2018 and year to date results for the period from 1 April 2018 to 30 September 2018, without giving the impact of the above Scheme. These have now been restated after giving effect of the merger, post NCLT's order. The impact of above NCLT’s order is given below: nParticularsttQuarter EndedttSix Months EndedttYear Endedt nt30.06.2019 30.09.2018t 30.09.2018tt31.03.2019t nPre NCLT Post NCLT Pre NCLT Post NCLT order Pre NCLT Post NCLT Pre NCLT Post NCLT norder order order order order order order order nProfit before Tax n103.80 t 105.99 106.08 t109.83 t 217.91 t 225.05 t 445.02 449.31 nNet Profit after taxt t n73.24 75.39 t 74.09t77.79 t 150.73 t157.78 t 307.30 311.41 nTotal Assetstt t 2,584.16 2,591.27 t 2,785.97 2,790.20 nTotal Equity and Liabilitiesttttt tttt 2,584.16 2,591.27 t 2,785.97 2,790.20 n(6) Effective 1 April 2019, the Company 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 Company has accordingly, recognised a right-of-use asset and a corresponding lease liability amounting to Rs 1.16 crores as at 1 April 2019. The adoption of this Standard did not have significant impact on the profit for the quarter and six months ended 30 September 2019. 2019-04-01 2019-09-30 Unaudited Standalone 10108700000.00 69500000.00 10178200000.00 6419500000.00 0.00 155900000.00 362600000.00 293600000.00 163800000.00 1028000000.00 8423400000.00 1754800000.00 0.00 1754800000.00 306600000.00 189200000.00 495800000.00 0.00 1259000000.00 0.00 0.00 0.00 0.00 1259000000.00 -421300000.00 837700000.00 0.00 0.00 418600000.00 1 3.01 3.01 0.00 0.00 3.01 3.01 Other expenses 570200000.00 Other expenses 1028000000.00 (a) Carbon materials and chemicals 4841000000.00 (b) Power 154400000.00 (a) Carbon materials and chemicals 10042600000.00 (b) Power 313700000.00 4995400000.00 10356300000.00 123500000.00 247600000.00 4871900000.00 10108700000.00 (a) Carbon materials and chemicals 715400000.00 (b) Power 137400000.00 (a) Carbon materials and chemicals 1697400000.00 (b) Power 281500000.00 852800000.00 1978900000.00 137900000.00 293600000.00 20000000.00 Other unallocable expenses net of unallocable income includes other income and foreign exchange loss/ (gain) (net) fully unallocable n n (7) The Nomination and Remuneration Committee of the Company at its meeting held on 23 October 2019, has allotted 93,762 equity shares of Re 1 each to the option grantees pursuant to exercise of options under the Company’s “Himadri Employee Stock Option Plan 2016”. As a result of such allotment, the paid up equity share capital of the Company has increased from 418,609,806 equity shares to 418,703,568 equity shares of face value of Re 1 each. n n(8) Earnings per share is not annualised for the quarter ended 30 September 2019, 30 June 2019, 30 September 2018, six months ended 30 September 2019 and 30 September 2018t n n(9) The figures of the corresponding previous periods/year have been regrouped/reclassified, wherever necessary, to conform to the classification for the quarter and six months ended 30 September 2019. -69500000.00 694900000.00 1754800000.00 (a) Carbon materials and chemicals 23744900000.00 (b) Power 542100000.00 24287000000.00 2976800000.00 27263800000.00 (a) Carbon materials and chemicals 2824200000.00 (b) Power 2700000.00 2826900000.00 6847000000.00 9673900000.00