GABRIEL2019-10-012019-12-31in-bse-fin:OneOperatingExpenses01Member GABRIEL2019-10-012019-12-31in-bse-fin:FourOperatingExpenses01Member GABRIEL2019-10-012019-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member GABRIEL2019-10-012019-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member GABRIEL2019-10-012019-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member GABRIEL2019-10-012019-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares GABRIEL 2019-04-01 2020-03-31 2020-02-05 INR Millions Third quarter Single segment AUTO ANCILLIARY 2019-10-01 2019-12-31 Unaudited Standalone 4554970000.00 25640000.00 4580610000.00 3305700000.00 59380000.00 -44260000.00 404470000.00 7720000.00 100870000.00 507740000.00 4341620000.00 238990000.00 0.00 238990000.00 73290000.00 -9860000.00 63430000.00 0.00 175560000.00 0.00 0.00 0.00 0.00 175560000.00 24800000.00 200360000.00 0.00 0.00 143640000.00 1 1.22 1.22 0.00 0.00 1.22 1.22 1. These financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 and revelant amendment thereunder. n n2. The above results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on February 14, 2020. The Statutory Auditors have reviewed the results and have expressed an unmodified opinion on these results. n n3. As the Company's business activity falls within a single operating segment viz. auto components and parts , no segment information is required to be disclosed. n n4. Effective 1st April, 2019, the Company adopted Ind AS 116 “Leases” in respect of lease contracts outstanding on April 1,2019 using modified retrospective method and has opted to measure Right-of-use asset at an amount equal to present value of lease liability outstanding on the date of initial application adjusted for any outstanding lease payment related to that lease recognised before that date. Accordingly financial results for the quarter ended December 31,2018 & nine months ended December 31, 2018 and year ended March 31,2019 have not been restated.This has resulted in recognising a Right-of-use asset amounting to Rs. 27.91 million and a corresponding lease liability of similar amount. In the profit and loss account for the current period, the nature of expenses in respect of operating leases has changed from lease rent in previous periods to depreciation cost for the right-of-use asset and finance cost for interest accrued on lease liability. n n5. The figures for the previous periods have been regrouped or reclassified, wherever necessary to conform to the current period's presentation. n n6. The Company elected to exercise the option permitted under Section 115BAA of the Income Tax Act, 1961 as introduced by Taxation Laws (Amendment) Ordinance, 2019. Accordingly, the Company has recognised Provision for Income Tax for the quarter and nine months ended December 31, 2019 and remeasured its Deferred Tax Assets/Liabilities on the basis of the rate prescribed by said section. The impact of the change will be recognised during the period from July 1, 2019 to March 31, 2020. n n7. The above is an extract of the detailed format of Quarterly Financial Results filed with the Stock Exchanges under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The full format of the Quarterly Financial Results are available on the stock exchange websites.www.nseindia.com and www.bseindia.com and on the Company website //www.anandgroupindia.com/gabrielindia/ Single segment 2019-04-01 2019-12-31 Unaudited Standalone 14453200000.00 65360000.00 14518560000.00 10453050000.00 178050000.00 24020000.00 1198240000.00 24370000.00 308820000.00 1552690000.00 13739240000.00 779320000.00 0.00 779320000.00 216210000.00 -18080000.00 198130000.00 0.00 581190000.00 0.00 0.00 0.00 0.00 581190000.00 13190000.00 594380000.00 0.00 0.00 143640000.00 1 4.05 4.05 0.00 0.00 4.05 4.05 Others 507740000.00 Others 1552690000.00