BATAINDIA2019-07-012019-09-30in-bse-fin:OneOperatingExpenses01Member BATAINDIA2019-07-012019-09-30in-bse-fin:OneOperatingExpenses02Member BATAINDIA2019-07-012019-09-30in-bse-fin:FourOperatingExpenses01Member BATAINDIA2019-07-012019-09-30in-bse-fin:FourOperatingExpenses02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares BATAINDIA 2019-04-01 2020-03-31 2019-11-01 INR Millions Half yearly Single segment Footwear & Accessories 2019-07-01 2019-09-30 Unaudited Standalone 7219610000.00 177460000.00 7397070000.00 731150000.00 3302910000.00 -886150000.00 890140000.00 307700000.00 748720000.00 1328010000.00 6422480000.00 974590000.00 0.00 974590000.00 96530000.00 164320000.00 260850000.00 0.00 713740000.00 0.00 0.00 0.00 0.00 713740000.00 -13050000.00 700690000.00 0.00 0.00 642640000.00 5 5.55 5.55 0.00 0.00 5.55 5.55 1. The above standalone results were reviewed by the Audit Committee and approved by the Board of Directors at the Board Meeting held on 13th November 2019.tttttttttt n2. Revenue from operations for the quarter ended 30th September 2019 of Rs.7219.61 million has increased by 7% over the corresponding period last year.tttttttttt n3. Profit before tax for the quarter ended 30th September 2019 of Rs. 974.59 million has increased by 14% over the corresponding period last year.tttttttttt n4. The Company operates in a single segment, i.e., Footwear and Accessories.tttttttttt n5. Effective 1st April, 2019, the Company adopted Ind AS 116 Leases , applied to all lease contracts existing on 1st April, 2019 using the modified retrospective method and has taken the cumulative adjustment to retained earnings, on the date of initial application. Accordingly, Company is not required to restate the comparative information. nOn 1st April, 2019 the Company has recognised a lease liability measured at the present value of the remaining lease payments and Right-of-Use (ROU ) asset at its carrying amount as if the standard had been applied since the lease commencement date, but discounted using the lessee's incremental borrowing rate as at 1st April, 2019. tttttttttt nConsequently, in the statement of profit and loss for the current quarter and six months ended 30th September 2019, the nature of expenses in respect of operating leases has changed from Rent in previous period to Depreciation and amortisation expense for the right of use assets and Finance cost for interest accrued on lease liability. As a result the Rent , Depreciation and amortisation expense and Finance cost of the current periods are not comparable to the earlier periods. To the extent the performance of the current periods are not comparable with previous period results, the reconciliation of above effect on statement of profit and loss for the quarter and six months ended 30th September, 2019 is as under:tttttttttttttttt ntImpact of Ind-AS 116 - Leases to current period statementttttQuarter ended 30th September 2019 comparable basistInd-AS 116 impacttQuarter ended 30th September 2019 as reportedtSix months ended 30th September 2019 comparable basistInd-AS 116 impacttSix months ended 30th September 2019 as reportedt ntRenttttt 959.38 t (862.06)t 97.32 t1913.60 t(1708.75)t204.85 t ntOther Expensestttt 1,244.56 t (13.87)t 1,230.69 t2553.56 t(13.87)t2539.69 t ntDepreciation and amortization expensestttt 175.60 t 573.12 t 748.72 t334.09 t1144.70 t1478.79 t ntFinance coststttt 8.48 t 299.22 t 307.70 t16.52 t604.69 t621.21 t ntProfit before taxtttt 971.00 t 3.59 t 974.59 t2556.78 t(26.77)t2530.01 t ntLess : Tax expensestttt (259.95)t (0.90)t (260.85)t(815.71)t6.74 t(808.97)t ntProfit after taxtttt 711.05 t 2.69 t 713.74 t1741.07 t(20.03)t1721.04 t nttttttttttt n6. The report of Statutory Auditors is being filed with National Stock Exchange of India Limited, BSE Limited and The Calcutta Stock Exchange Limited. For more details on unaudited results, please visit Investor Relations section of our website www.bata.in and Financial Results at Corporate section of www.nseindia.com, www.bseindia.com and www.cse-india.com.tttttttttt n7. The Company elected to exercise the option permitted under section 115BAA of the Income Tax Act,1961 as introduced by the Taxation Laws (Amendment) Ordinance, 2019, the Company has recognised Provision for Income Tax for the quarter and six months ended 30th September 2019 and re- measured its Deferred Tax Assets basis the rate prescribed in the said section. The impact of these changes would be recognised proportionately over the period from 1st July 2019 to 31st March 2020. 2019-04-01 2019-09-30 Unaudited Standalone 16041040000.00 346750000.00 16387790000.00 1108700000.00 6125980000.00 -91970000.00 1870530000.00 621210000.00 1478790000.00 2744540000.00 13857780000.00 2530010000.00 0.00 2530010000.00 663060000.00 145910000.00 808970000.00 0.00 1721040000.00 0.00 0.00 0.00 0.00 1721040000.00 -14120000.00 1706920000.00 0.00 0.00 642640000.00 5 13.39 13.39 0.00 0.00 13.39 13.39 Other expenses 1230690000.00 Rent 97320000.00 Other expenses 2539690000.00 Rent 204850000.00