CHAMBLFERT2019-10-012019-12-31in-bse-fin:OneOperatingExpenses01Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:FourOperatingExpenses01Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CHAMBLFERT 2019-04-01 2020-03-31 2019-12-31 INR Crores Third quarter Single segment Fertilisers and Other Agri-inputs 2019-10-01 2019-12-31 Unaudited Standalone 38320400000.00 77000000.00 38397400000.00 9906900000.00 6860400000.00 6169400000.00 372900000.00 1098600000.00 732600000.00 8186700000.00 33327500000.00 5069900000.00 -690400000.00 4379500000.00 801700000.00 -516400000.00 285300000.00 0.00 4094200000.00 0.00 0.00 0.00 0.00 4094200000.00 -217100000.00 3877100000.00 0.00 0.00 4162100000.00 10 9.84 9.84 0.00 0.00 9.84 9.84 Notes: n1. The results have been prepared in accordance with the Indian Accounting Standards (“Ind AS”) prescribed under Companies (Indian Accounting Standards) Rules, 2015 as amended. n2. The results for the period ended December 31, 2019 have been prepared on the basis of notified concession prices for urea under New Urea Policy 2015, New Pricing Scheme (NPS) - Stage III (“NPS III”), New Investment Policy 2012 (amended), modified NPS III and Uniform Freight Policy, which are further adjusted for input price nescalation/ de-escalation, as estimated on the basis of prescribed norms. nThe subsidy on Phosphatic and Potassic fertilizers has been accounted for as per concession price notified by the Government of India. n3. Under the provisions of Ind AS 108, the Company operates in a single segment - Fertilisers and other Agri-inputs. Therefore, separate segment disclosures have not been given in respect of Standalone Financial Results. n4. Ind AS 116 “Leases” has been adopted effective April 01, 2019 and applied to all lease contracts existing on April 01, 2019 using modified retrospective approach. Effect of the adoption is not material to the financial results. n5. ‘Effective Portion of Exchange Differences Gain/(Loss) on Hedging Instruments’ under ‘Other Comprehensive Income’ pertains to exchange variation in respect of foreign currency loans availed for New Urea Plant of the Company. n6. The Government has introduced the Taxation Laws (Amendment) Act, 2019 and has given the option of lower tax rate subject to certain conditions. As the Company has carried forward tax losses and Minimum Alternate Tax (MAT) credit as on date and it is expected that the Company will remain under MAT for some more years, the Company has carried out an assessment according to which it shall continue under the existing tax regime and move to lower tax rate after certain number of years. nIn view of above, the Company has re-assessed the deferred tax liability as per Ind AS 12 ‘Income Taxes’ and resultant impact is being recognised during the period from July 01, 2019 to March 31, 2020. Accordingly, the ‘Deferred Tax’ for the quarter and nine months ended December 31, 2019 includes a credit of Rs.124.49 Crores and Rs. 248.98 Crores respectively. n7. During the quarter ended December 31, 2019, ISGN Corporation, USA and ISG Novasoft Technologies Limited, India, subsidiaries of the Company, have entered into separate agreements with the respective buyers for sale / transfer of certain assets / liabilities. Such sale/ transfer were completed after December 31, 2019. In view of the above, the Company has re-measured the fair value of its investment as at December 31, 2019 and assessed its commitment in respect of ISGN Corporation, USA and provided for a loss of Rs. 69.04 Crores which has been shown as “Exceptional Items” in the financial results. n8. Previous period figures have been regrouped and/ or re-arranged wherever necessary to make their classification comparable with the current quarter. n9. The Auditors have conducted limited review of these financial results. The results were reviewed by the Audit Committee. The Board of Directors has taken on record the financial results at its meeting held on February 01, 2020. Single segment 2019-04-01 2019-12-31 Unaudited Standalone 102368600000.00 1503800000.00 103872400000.00 28747000000.00 25595300000.00 5886400000.00 1121700000.00 3893300000.00 2148400000.00 24166800000.00 91558900000.00 12313500000.00 -690400000.00 11623100000.00 2062000000.00 -645000000.00 1417000000.00 0.00 10206100000.00 0.00 0.00 0.00 0.00 10206100000.00 -861100000.00 9345000000.00 0.00 0.00 4162100000.00 10 24.52 24.52 0.00 0.00 24.52 24.52 Other Expenses 8186700000.00 Other Expenses 24166800000.00