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 Consolidated 4871900000.00 7900000.00 4879800000.00 3251400000.00 0.00 -31200000.00 197900000.00 137900000.00 88900000.00 594100000.00 4239000000.00 640800000.00 0.00 640800000.00 78900000.00 111000000.00 189900000.00 0.00 450900000.00 0.00 0.00 0.00 0.00 450900000.00 -273400000.00 177500000.00 451600000.00 -700000.00 178200000.00 -700000.00 418600000.00 1 1.08 1.08 0.00 0.00 1.08 1.08 0.00 0.04 0.07 (3) Other expenses includes foreign exchange fluctuation loss (net) of Rs 5.33 crores for the quarter ended 30 September 2019, Rs 11.47 crores for the quarter ended 30 September 2018, Re 0.23 crore for six months ended 30 September 2019, Rs 17.31 crores for six months ended 30 September 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, on consolidated basis. n(4) 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 n(5) 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 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 policies on all material items. n n(6) nEffective 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 and six months ended 30 September 2019. n n(7) The Board of Directors of the Parent 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. Since the wholly owned subsidiary company has merged with the Parent Company, there is no impact on the consolidated results already published, and therefore no adjustment is required in the books of account and in the accompanying consolidated results. n n(8) The figures for the quarter and six months ended 30 September 2018 are approved by the Parent's Board of Directors, but have not been subjected to review. n n n(9) 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 2018. n n(10) 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. 2019-04-01 2019-09-30 Unaudited Consolidated 10116600000.00 21900000.00 10138500000.00 6432700000.00 0.00 136900000.00 367600000.00 295300000.00 176200000.00 1048100000.00 8456800000.00 1681700000.00 0.00 1681700000.00 306600000.00 189300000.00 495900000.00 0.00 1185800000.00 0.00 0.00 0.00 0.00 1185800000.00 -436100000.00 749700000.00 1187400000.00 -1600000.00 751200000.00 -1500000.00 418600000.00 1 2.84 2.83 0.00 0.00 2.84 2.83 0.00 0.04 0.07 Other Expenses 594100000.00 Other Expenses 1048100000.00 (a) Carbon materials and chemicals 4841000000.00 (b) Power 154400000.00 (a) Carbon materials and chemicals 10050500000.00 (b) Power 313700000.00 4995400000.00 10364200000.00 123500000.00 247600000.00 4871900000.00 10116600000.00 (a) Carbon materials and chemicals 686700000.00 (b) Power 137400000.00 (a) Carbon materials and chemicals 1675900000.00 (b) Power 281500000.00 824100000.00 1957400000.00 137900000.00 295300000.00 45400000.00 Other unallocable expenses net of unallocable income includes other income and foreign exchange loss/ (gain) (net) fully unallocable -19600000.00 640800000.00 1681700000.00 (a) Carbon materials and chemicals 24895100000.00 (b) Power 542100000.00 25437200000.00 1797500000.00 27234700000.00 (a) Carbon materials and chemicals 3375500000.00 (b) Power 2700000.00 3378200000.00 6847000000.00 10225200000.00