SOBHA2019-10-012019-12-31in-bse-fin:OneOperatingExpenses01Member SOBHA2019-10-012019-12-31in-bse-fin:OneOperatingExpenses02Member SOBHA2019-10-012019-12-31in-bse-fin:OneOperatingExpenses03Member SOBHA2019-10-012019-12-31in-bse-fin:FourOperatingExpenses01Member SOBHA2019-10-012019-12-31in-bse-fin:FourOperatingExpenses02Member SOBHA2019-10-012019-12-31in-bse-fin:FourOperatingExpenses03Member SOBHA2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue01Member SOBHA2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue02Member SOBHA2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue03Member SOBHA2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue04Member SOBHA2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue01Member SOBHA2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue02Member SOBHA2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue03Member SOBHA2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue04Member SOBHA2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults01Member SOBHA2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults02Member SOBHA2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults03Member SOBHA2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults04Member SOBHA2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults01Member SOBHA2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults02Member SOBHA2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults03Member SOBHA2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults04Member SOBHA2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets01Member SOBHA2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets02Member SOBHA2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets03Member SOBHA2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets04Member SOBHA2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities01Member SOBHA2019-12-31in-bse-fin:OneReportableSegmentLiabilities01Member SOBHA2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities02Member SOBHA2019-12-31in-bse-fin:OneReportableSegmentLiabilities02Member SOBHA2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities03Member SOBHA2019-12-31in-bse-fin:OneReportableSegmentLiabilities03Member SOBHA2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities04Member SOBHA2019-12-31in-bse-fin:OneReportableSegmentLiabilities04Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares SOBHA 2019-04-01 2020-03-31 2020-01-23 INR Millions Third quarter Multi segment 2019-10-01 2019-12-31 Unaudited Standalone 8760000000.00 171000000.00 8931000000.00 666000000.00 889000000.00 -51000000.00 582000000.00 1674000000.00 169000000.00 3870000000.00 7799000000.00 1132000000.00 0.00 1132000000.00 50000000.00 320000000.00 370000000.00 0.00 762000000.00 0.00 0.00 0.00 0.00 762000000.00 5000000.00 767000000.00 0.00 0.00 948000000.00 10 8.03 8.03 0.00 0.00 8.03 8.03 The unaudited standalone financial results for the quarter and nine months ended 31 December 2019 have been reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at its nmeeting held on 1 February 2020. The figures for the quarter and nine months ended 31 December 2019 was subject to Limited Review by Statutory Auditors of the Company who have expressed an unqualified nreview opinion. The information presented above is prepared in accordance with the Indian Accounting Standards Ind AS as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the nCompanies Indian Accounting Standards Rules 2015 and Companies Indian Accounting Standards Amendment Rules 2016. The above unaudited standalone financial results are filed with Stock Exchanges under nRegulation 33 of the SEBI Listing and Other Disclosure Requirements Regulations 2015 and are available on the Stock Exchange websites www.nseindia.com and www.bseindia.com and on the Company website www.sobha.com n nEffective 1 April 2019 the Company adopted Ind AS 116 Leases applied to all lease contracts except leases which are expiring less than 12 months on 1 April 2019 using the modified retrospective method without ntaking the cumulative adjustment to retained earnings. Accordingly the comparatives for the year ended 31 March 2019 have not been retrospectively adjusted. nOn transition the adoption of the new standard resulted in recognition of Right of Use asset ROU of Rs. 130 million and Rs. 173 million as at 31 December 2019 and 1 April 2019 respectively and a corresponding lease nliability of Rs. 135 million and Rs. 173 million as at 31 December 2019 and 1 April 2019 respectively. The net effect of adoption has resulted in an increase in cost by Rs. 4 million net of tax. n nThe Company has elected to exercise the option permitted under section 115BAA of the Income tax Act 1961 as introduced by the Taxation Laws Amendment Ordinance 2019. Accordingly the Company has nrecognised Provision for Income Tax for the nine months ended 31 December 2019 and remeasured its Deferred Tax Asset basis the rate prescribed in the said section. The Company will account for the impact of this nchange over the period July 2019 to March 2020 by revising the annual effective income tax rate. n nThe previous year figures have been regrouped or reclassified wherever necessary to conform to the current quarter and nine months ended presentation. Multi segment 2019-04-01 2019-12-31 Unaudited Standalone 28493000000.00 539000000.00 29032000000.00 2310000000.00 5152000000.00 -2860000000.00 1864000000.00 5029000000.00 498000000.00 13537000000.00 25530000000.00 3502000000.00 0.00 3502000000.00 191000000.00 949000000.00 1140000000.00 0.00 2362000000.00 0.00 0.00 0.00 0.00 2362000000.00 6000000.00 2368000000.00 0.00 0.00 948000000.00 10 24.90 24.90 0.00 0.00 24.90 24.90 Land purchase cost 852000000.00 Other Expenses 961000000.00 Subcontractor and other charges 2057000000.00 Land purchase cost 3872000000.00 Other Expenses 2886000000.00 Subcontractor and other charges 6779000000.00 Contractual and manufacturing 3394000000.00 Finance and other income 0.00 Other operating income 0.00 Real estate 5631000000.00 Contractual and manufacturing 11235000000.00 Finance and other income 0.00 Other operating income 0.00 Real estate 18131000000.00 9025000000.00 29366000000.00 265000000.00 873000000.00 8760000000.00 28493000000.00 Contractual and manufacturing 650000000.00 Finance and other income 171000000.00 Other operating income 0.00 Real estate 2545000000.00 Contractual and manufacturing 1947000000.00 Finance and other income 539000000.00 Other operating income 0.00 Real estate 7897000000.00 3366000000.00 10383000000.00 1674000000.00 5029000000.00 560000000.00 1852000000.00 1132000000.00 3502000000.00 Contractual and manufacturing 8645000000.00 Finance and other income 0.00 Other operating income 0.00 Real estate 88957000000.00 97602000000.00 7657000000.00 105259000000.00 Contractual and manufacturing 4246000000.00 Finance and other income 0.00 Other operating income 0.00 Real estate 46390000000.00 50636000000.00 32281000000.00 82917000000.00