HCLTECH2019-10-012019-12-31in-bse-fin:OneOperatingExpenses01Member HCLTECH2019-10-012019-12-31in-bse-fin:OneOperatingExpenses02Member HCLTECH2019-10-012019-12-31in-bse-fin:FourOperatingExpenses01Member HCLTECH2019-10-012019-12-31in-bse-fin:FourOperatingExpenses02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares HCLTECH 2019-04-01 2020-03-31 2019-12-20 INR Crores Third quarter Single segment Software Development 2019-10-01 2019-12-31 Unaudited Standalone 86540000000.00 1270000000.00 87810000000.00 0.00 460000000.00 50000000.00 25210000000.00 720000000.00 5660000000.00 25800000000.00 57900000000.00 29910000000.00 0.00 29910000000.00 5410000000.00 60000000.00 5470000000.00 0.00 24440000000.00 0.00 0.00 0.00 0.00 24440000000.00 -500000000.00 23940000000.00 0.00 0.00 5427300000.00 2 9.01 9.01 0.00 0.00 9.01 9.01 0.00 0.00 0.00 1.The consolidated and the standalone financial results for the quarter and nine months ended 31 December 2019 were reviewed by the Audit Committee and have been approved and taken on record by the Board of Directors at its meeting held on 17 January 2020. The statutory auditors have issued review report with unmodified opinion on these results. n n2.The Board of Directors at its meeting held on 17 January 2020 has declared an interim dividend of Rs. 2/- per share. n n n3.Pursuant to the approval of the shareholders through postal ballot (including remote e-voting), the Company has allotted 1,356,832,548 bonus shares of Rs. 2/- each fully paid-up on 10 December 2019 in the proportion of 1 equity share for every 1 equity share of Rs.2/- each held by the equity shareholders of the Company as on the record date of 7 December 2019. Consequently the Company capitalized a sum of Rs. 271.37 crores from Retained earnings. n nThe earnings per share and dividend per share have been adjusted for bonus issue for previous periods presented. n n4.A wholly owned subsidiary (‘WOS’) with a VSAT License had received a demand from DoT in February 2015 for FY 2011-12 and FY 2013-14 for an amount of Rs.133 crores, including penalty, interest and Interest on penalty. It had received provisional assessment orders for all the prior years with no demand. Demand is primarily due to DoT including IT Services revenues and related exchange gains in Adjusted Gross Revenue (AGR). The WOS had obtained stay in 2015 and its petition is pending adjudication at TDSAT. The IT Services business had been demerged from the WOS with effect from 1 April 2012. The Hon’ble Supreme Court has pronounced its ruling on the AGR matter relating to Unified Access Service License on 24 October 2019. Subsequent to this ruling, the Company has obtained legal opinion and is of the view that it should be able to defend its position in the above matter. n n5.Financial results for all the periods presented have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (as amended from time to time) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. n n6.Effective 1 April 2019, the Group has adopted Ind AS 116, Leases, using modified retrospective method. The Group has elected the practical expedients, which allows the Group not to reassess, its prior conclusions about lease identification, lease classification and initial direct costs. The comparative information is not restated in the financial results. In the statement of financial results for the current quarter and year to date period, the nature of expenses in respect of operating leases has changed from lease rent in previous period to depreciation cost for the right-of-use assets and finance cost for interest accrued on lease liability. n n7.As per Ind AS 108 'Operating Segments’, the Company has disclosed the segment information only as part of the consolidated financial results. Single segment 2019-04-01 2019-12-31 Unaudited Standalone 235490000000.00 4290000000.00 239780000000.00 0.00 930000000.00 40000000.00 72940000000.00 1710000000.00 13520000000.00 69570000000.00 158710000000.00 81070000000.00 0.00 81070000000.00 14750000000.00 1630000000.00 16380000000.00 0.00 64690000000.00 0.00 0.00 0.00 0.00 64690000000.00 -1090000000.00 63600000000.00 0.00 0.00 5427300000.00 2 23.85 23.84 0.00 0.00 23.85 23.84 0.00 0.00 0.00 Other Expenses 6580000000.00 Outsourcing Cost 19220000000.00 Other Expenses 19100000000.00 Outsourcing Cost 50470000000.00