CHAMBLFERT2019-10-012019-12-31in-bse-fin:OneOperatingExpenses01Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:FourOperatingExpenses01Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue01Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue02Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue01Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue02Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults01Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults02Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults01Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults02Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets01Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets02Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities01Member CHAMBLFERT2019-12-31in-bse-fin:OneReportableSegmentLiabilities01Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities02Member CHAMBLFERT2019-12-31in-bse-fin:OneReportableSegmentLiabilities02Member 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:OneItemsThatWillBeReclassifiedToProfitAndLoss03Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member CHAMBLFERT2019-10-012019-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CHAMBLFERT 2019-04-01 2020-03-31 2019-12-31 INR Crores Third quarter Multi segment 2019-10-01 2019-12-31 Unaudited Consolidated 38320400000.00 74300000.00 38394700000.00 9906900000.00 6860400000.00 6169400000.00 373100000.00 1098600000.00 732600000.00 8185700000.00 33326700000.00 5068000000.00 0.00 5068000000.00 801700000.00 -516400000.00 285300000.00 0.00 4782700000.00 -32300000.00 4700000.00 -37000000.00 46600000.00 4792300000.00 -169200000.00 4623100000.00 4803300000.00 -11000000.00 4641000000.00 -17900000.00 4162100000.00 10 11.60 11.60 -0.06 -0.06 11.54 11.54 Notes: n1. The consolidated financial 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. 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. n4. 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, nthe 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 nand Rs. 248.98 Crores respectively. n5. 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 nof the above, the assets and liabilities covered under the aforesaid transactions and the results in relation thereto are disclosed as Discontinued Operations. n6. Previous period figures have been regrouped and/ or re-arranged wherever necessary to make their classification comparable with the current quarter. n7. 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. n nClarification - In the statement of consolidated unaudited financial results for the quarter and nine months ended December 31, 2019 filed with stock exchanges (“Statement”), Share of Net Profit of a Joint Venture Accounted for using the Equity Method has been shown as line item after Total Expenses . Hence, the figures for Total Profit Before Exceptional Items and Tax , Total Profit Before Tax and Net Profit Loss for the period from Continuing Operations given here are not matching with the corresponding figures in the Statement. Multi segment 2019-04-01 2019-12-31 Unaudited Consolidated 102368600000.00 778600000.00 103147200000.00 28747000000.00 25595300000.00 5886400000.00 1122300000.00 3893300000.00 2148400000.00 24165900000.00 91558600000.00 11588600000.00 0.00 11588600000.00 2062400000.00 -645000000.00 1417400000.00 0.00 10171200000.00 -130300000.00 10400000.00 -140700000.00 214400000.00 10244900000.00 -918200000.00 9326700000.00 10286400000.00 -41500000.00 9401400000.00 -74700000.00 4162100000.00 10 24.95 24.95 -0.24 -0.24 24.71 24.71 Other Expenses 8185700000.00 Other Expenses 24165900000.00 Fertilisers and other Agri-inputs 38320400000.00 Software and Others 0.00 Fertilisers and other Agri-inputs 102368600000.00 Software and Others 0.00 38320400000.00 102368600000.00 0.00 0.00 38320400000.00 102368600000.00 Fertilisers and other Agri-inputs 6124800000.00 Software and Others -100000.00 Fertilisers and other Agri-inputs 15315000000.00 Software and Others 800000.00 6124700000.00 15315800000.00 1098600000.00 3893300000.00 -56200000.00 Clarification - n n(i) Other Unallocable Expenditure net off Unallocable income of Rs. -5.62 Crores for the quarter ended December 31, 2019 given here is the sum of Share of Net Profit of a Joint Venture Accounted for using the Equity Method of Rs. 4.66 Crores, Unallocable Expenditure net off Unallocable income of Rs. 4.19 Crores and Profit/(Loss) before Tax from Discontinued Operations of Rs. -3.23 Crores. n n(ii) Other Unallocable Expenditure net off Unallocable income of Rs. -25.02 Crores for the nine months ended December 31, 2019 given here is the sum of Share of Net Profit of a Joint Venture Accounted for using the Equity Method of Rs. 21.44 Crores, Unallocable Expenditure net off Unallocable income of Rs. 16.61 Crores and Profit/(Loss) before Tax from Discontinued Operations of Rs. -13.03 Crores. n n(iii) Unallocable Assets of Rs. 393.85 Crores for the quarter and nine months ended December 31, 2019 given here is the sum of Discontinued Operations of Rs. 76.34 Crores and Unallocable Assets of Rs. 317.51 Crores. n n(iv) Unallocable Liabilities of Rs. 8119.67 Crores for the quarter and nine months ended December 31, 2019 given here is the sum of Discontinued Operations of Rs. 1.02 Crores and Unallocated Liabilities of Rs. 8118.65 Crores. n nThe above items in clarification no. (i) to (iv) are appearing as separate line items in the published consolidated unaudited financial results filed with stock exchanges. -250200000.00 5082300000.00 11672700000.00 Fertilisers and other Agri-inputs 126017400000.00 Software and Others 271100000.00 126288500000.00 3938500000.00 130227000000.00 Fertilisers and other Agri-inputs 12548900000.00 Software and Others 280100000.00 12829000000.00 81196700000.00 94025700000.00