AIAENG2019-10-012019-12-31in-bse-fin:OneOperatingExpenses01Member AIAENG2019-10-012019-12-31in-bse-fin:FourOperatingExpenses01Member AIAENG2019-10-012019-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AIAENG2019-10-012019-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AIAENG2019-10-012019-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member AIAENG2019-10-012019-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AIAENG 2019-04-01 2020-03-31 2020-01-16 INR Lakhs Third quarter Single segment Manufacturing of High Chrome Mill Internals 2019-10-01 2019-12-31 Unaudited Standalone 6494125000.00 391353000.00 6885478000.00 2491920000.00 276515000.00 -21027000.00 247526000.00 11873000.00 245882000.00 1927477000.00 5180166000.00 1705312000.00 0.00 1705312000.00 389125000.00 -16513000.00 372612000.00 0.00 1332700000.00 0.00 0.00 0.00 0.00 1332700000.00 17506000.00 1350206000.00 1350206000.00 0.00 188641000.00 2 14.13 14.13 0.00 0.00 14.13 14.13 Notes: n(i) The above unaudited standalone financial results for the quarter and nine months ended 31 December 2019 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on 31 January 2020. These unaudited standalone financial results are subjected to Limited Review by the statutory auditors of the Company. The statutory auditors have expressed an unmodified conclusion. n(ii) The unaudited standalone financial results are prepared in accordance with the Indian Accounting Standards (lnd AS) as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) (Amendment Rules), 2016. n(iii) Effective 1 April 2019, the Company has adopted Ind AS 116 by using modified retrospective approach. On account of such adoption of the new standard, the Company has recognised right of use asset and a corresponding a lease liability. The adoption of the standard did not have any material impact on the profit of the Company. n(iv) The Company has decided to exercise the option permitted under Section 115BAA of the Income Tax Act, 1961 as introduced by the Taxation Laws (Amendment) Ordinance, 2019 from the current financial year. Accordingly, the provision for income tax and deferred tax balances have been recorded / remeasured using the new tax rate and the resultant impact is recognised in the previous quarter's financial results. Pursuant to the selection of this option, the Company has reversed deferred tax liabilities amounting to Rs. 2,066.17 lakhs due to reduction in corporate tax rate during previous quarter. n(v) The Company has only one reportable primary business segment as per IND AS 108 - Operating Segments , i.e., Manufacturing of High Chrome Mill Internals. n(vi) Figures for the previous period have been regrouped, reclassified and restated wherever necessary to make them comparable with the current period's figures. Single segment 2019-04-01 2019-12-31 Unaudited Standalone 18757004000.00 1851221000.00 20608225000.00 7487904000.00 882774000.00 26589000.00 735083000.00 39194000.00 692546000.00 5488472000.00 15352562000.00 5255663000.00 0.00 5255663000.00 1004625000.00 -175999000.00 828626000.00 0.00 4427037000.00 0.00 0.00 0.00 0.00 4427037000.00 -7874000.00 4419163000.00 4419163000.00 0.00 188641000.00 2 46.94 46.94 0.00 0.00 46.94 46.94 Other Expenses 1927477000.00 Other Expenses 5488472000.00