HSCL2019-10-012019-12-31in-bse-fin:OneOperatingExpenses01Member HSCL2019-10-012019-12-31in-bse-fin:FourOperatingExpenses01Member HSCL2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue01Member HSCL2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue02Member HSCL2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue01Member HSCL2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue02Member HSCL2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults01Member HSCL2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults02Member HSCL2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults01Member HSCL2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults02Member HSCL2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets01Member HSCL2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets02Member HSCL2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities01Member HSCL2019-12-31in-bse-fin:OneReportableSegmentLiabilities01Member HSCL2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities02Member HSCL2019-12-31in-bse-fin:OneReportableSegmentLiabilities02Member HSCL2019-10-012019-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member HSCL2019-10-012019-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member HSCL2019-10-012019-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member HSCL2019-10-012019-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member HSCL2019-10-012019-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member HSCL2019-10-012019-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares HSCL 2019-04-01 2020-03-31 2020-02-05 INR Crores Third quarter Multi segment 2019-10-01 2019-12-31 Unaudited Consolidated 4297300000.00 29000000.00 4326300000.00 3143700000.00 0.00 44800000.00 184800000.00 116400000.00 93700000.00 572700000.00 4156100000.00 170200000.00 0.00 170200000.00 31400000.00 -19200000.00 12200000.00 0.00 158000000.00 0.00 0.00 0.00 0.00 158000000.00 -246700000.00 -88700000.00 159200000.00 -1200000.00 -87400000.00 -1300000.00 418700000.00 1 0.38 0.38 0.00 0.00 0.38 0.38 NOTES:- t t t t t t n(1)tThe above unaudited consolidated results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 13 February 2020. A Limited Review of these Consolidated results for the quarter and nine months ended 31 December 2019 has been carried out by the Statutory Auditors, as required under Regulation 33 of SEBI (LODR) Regulations, 2015. n ttttttt n(2)tOther expenses includes foreign exchange fluctuation loss (net) of Rs 5.33 crores for the quarter ended 30 September 2019, Rs 7.15 crores for nine months ended 31 December 2018, Rs 2.69 crores for the year ended 31 March 2019, and other income includes foreign exchange fluctuation gain (net) of Rs 1.46 for the quarter ended 31 December 2019, Rs 10.16 for the quarter ended 31 December 2018 and Rs 1.23 crores for nine months ended 31 December 2019, on consolidated basis. n t n(3)tBased on the guiding principles given in Ind AS 108 on 'Operating Segments', the Group's business activity falls within two operating segments, namely: n(a) Carbon materials and chemicals and n(b) Power n t n(4)tThe consolidated financial results are prepared in accordance with the principles and procedures for the preparation and presentation of consolidated financial statements as set out in Ind AS 110 “Consolidated Financial Statements” notified by Ministry of Corporate Affairs. The consolidated financial results of Himadri Speciality Chemical Limited, include its subsidiaries, namely AAT Global Limited and Shandong Dawn Himadri Chemical Industry Limited, combined on a line-by-line basis by adding together the book values of like items of asset and liabilities, income and expenses eliminating intra-group balances and transactions and resulting unrealised gains/ (losses). The consolidated financial results are prepared applying uniform accounting policies on all material items. Multi segment 2019-04-01 2019-12-31 Unaudited Consolidated 14413900000.00 48600000.00 14462500000.00 9576400000.00 0.00 181700000.00 552400000.00 411700000.00 269900000.00 1618500000.00 12610600000.00 1851900000.00 0.00 1851900000.00 338000000.00 170100000.00 508100000.00 0.00 1343800000.00 0.00 0.00 0.00 0.00 1343800000.00 -682800000.00 661000000.00 1346600000.00 -2800000.00 663800000.00 -2800000.00 418700000.00 1 3.22 3.21 0.00 0.00 3.22 3.21 Other Expenses 572700000.00 Other Expenses 1618500000.00 Carbon materials and chemicals 4272700000.00 Power 150200000.00 Carbon materials and chemicals 14323200000.00 Power 463900000.00 4422900000.00 14787100000.00 125600000.00 373200000.00 4297300000.00 14413900000.00 Carbon materials and chemicals 124600000.00 Power 133000000.00 Carbon materials and chemicals 1800500000.00 Power 414500000.00 257600000.00 2215000000.00 116400000.00 411700000.00 -29000000.00 Other uballocable expenses net of unallocable income includes other income and foreign exchange loss/ (gain) (net) fully unallocable n nNote : (Cont..) n n(5)tEffective 1 April 2019, the Group has adopted Ind AS 116 'Leases' using the modified retrospective approach and has applied the standard to its leases with the cumulative impact recognised on the date of initial application. Accordingly, the previous period information has not been restated. The Group has accordingly, recognised a right-of-use asset and a corresponding lease liability amounting to Rs 7.18 crores as at 1 April 2019. The adoption of this Standard did not have significant impact on the profit for the quarter and nine months ended 31 December 2019. n t n(6)tNational Company Law Tribunal (‘NCLT’), Kolkata Bench, vide Order dated 14 October 2019, approved draft Scheme of Amalgamation (‘Scheme’) between Himadri Speciality Chemical Limited (‘the Company’ or the ‘Transferee Company’) and Equal Commodeal Private Limited (the ‘Transferor Company’), a wholly owned subsidiary of the Company, with effect from the Appointed Date of 1 April 2018. Since the wholly owned subsidiary company has merged with the Company, there is no impact on the consolidated results already published, and therefore no adjustment is required in the books of account and in the accompanying consolidated results. n ttttttt n(7)tSubsequent to 31 December 2019, the Company has commenced commercial production of expanded capacity of Carbon Black at its Plant located at Mahishtikry, West Bengal. n t n(8)tThe Government of lndia has introduced the Taxation Laws (Amendment) Act, 2019, which has given the option of lower rate, subject to certain conditions. The Company is currently in the process of evaluating the impact of the same. n t n(9)tThe figures for the quarter and nine months ended 31 December 2019 are approved by the Board of Directors, but have not been subjected to review. n t n(10)tEarnings per share is not annualised for the quarter ended 31 December 2019, 30 September 2019, 31 December 2018, nine months ended 31 December 2019 and 31 December 2018. n t n(11)tThe figures of the corresponding previous periods/year have been regrouped/reclassified, wherever necessary, to conform to the classification for the quarter and nine months ended 31 December 2019. -48600000.00 170200000.00 1851900000.00 Carbon materials and chemicals 24057100000.00 Power 520000000.00 24577100000.00 1962100000.00 26539200000.00 Carbon materials and chemicals 2961800000.00 Power 2700000.00 2964500000.00 6662300000.00 9626800000.00