PARSVNATH2019-10-012019-12-31in-bse-fin:OneOperatingExpenses01Member PARSVNATH2019-10-012019-12-31in-bse-fin:OneOperatingExpenses02Member PARSVNATH2019-10-012019-12-31in-bse-fin:OneOperatingExpenses03Member PARSVNATH2019-10-012019-12-31in-bse-fin:FourOperatingExpenses01Member PARSVNATH2019-10-012019-12-31in-bse-fin:FourOperatingExpenses02Member PARSVNATH2019-10-012019-12-31in-bse-fin:FourOperatingExpenses03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares PARSVNATH 2019-04-01 2020-03-31 2020-02-07 INR Lakhs Third quarter Single segment Real Estate Activites 2019-10-01 2019-12-31 Unaudited Standalone 226479000.00 128608000.00 355087000.00 22095000.00 0.00 -226818000.00 52168000.00 707028000.00 11074000.00 481015000.00 1046562000.00 -691475000.00 0.00 -691475000.00 0.00 0.00 0.00 0.00 -691475000.00 0.00 0.00 0.00 0.00 -691475000.00 340000.00 -691135000.00 0.00 0.00 2175906000.00 5 -1.59 -1.59 0.00 0.00 -1.59 -1.59 Notes to Standalone and Consolidated Unaudited financial results for the quarter and nine months ended 31 December, 2019 n1. The above Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 14th February, 2020. Statutory Auditors have carried out limited review of the financial results for the quarter and nine months ended 31 December, 2019. n2. As the Company has only one operating segment, disclosure under Ind AS 108 on Operating Segments is not applicable. n3. The Company has adopted Ind AS 116 ‘Leases' which is effective from 1 April, 2019 and applied the standards to leases existing as on 1 April, 2019 using Modified Retrospective Approach. Accordingly, comparatives for the quarter/year have not been restated. nOn Standalone basis :— this has resulted in recognition of‘ 'Right to Use Asset’ of Rs. 12,027.33 lakhs and corresponding lease liability as at transition date. For the nine months ended 31 December, 2019, rent expense is lower by Rs. 170.06 lakhs, depreciation and amortisation expense is higher by Rs. 136.08 lakhs, Interest expense is higher by Rs. 124.48 lakhs and Loss before Tax is higher by Rs. 90.50 lakhs, due to application of 1nd AS 116. nOn Consolidated basis :- this has resulted in recognition of‘Right to Use Asset’ of Rs. 39,594.52 lakhs and corresponding lease liability as at transition date. For the nine months ended 31 December, 2019, rent expense is lower by Rs. 561.49 lakhs, depreciation and amortisation expense is higher by Rs. 367.30 lakhs, Interest expense is higher by Rs. 671.45 lakhs and Loss before Tax is higher by Rs. 477.26 lakhs, due nto application ofInd AS 116. n4. The Consolidated financial results for the quarter and nine months ended 31 December, 2018 were not subjected to limited review by the statutory auditors and same has been prepared by the management. n5. Consequent upon acquisition of Shares, Snigdha Buildwell Pvt. Ltd. (SBPL) has become a subsidiary of the company w.e.f December 14, 2019. Generious Buildwell Pvt. Ltd.(GBPL), being a subsidary of SBPL, has become step—down subsidiary of the company w.e.f December 14,2019. n6. Figures for the previous quarter/ year have been regrouped, wherever necessary, for the purpose of comparison Single segment 2019-04-01 2019-12-31 Unaudited Standalone 879250000.00 713507000.00 1592757000.00 67521000.00 0.00 -476731000.00 159613000.00 2102499000.00 33074000.00 1378056000.00 3264032000.00 -1671275000.00 0.00 -1671275000.00 0.00 -240084000.00 -240084000.00 0.00 -1431191000.00 0.00 0.00 0.00 0.00 -1431191000.00 1741000.00 -1429450000.00 0.00 0.00 2175906000.00 5 -3.29 -3.29 0.00 0.00 -3.29 -3.29 Contract Cost, Lbour and other charges 110543000.00 Cost of land/development rights 123247000.00 Other Expenses 247225000.00 Contract Cost, Lbour and other charges 163915000.00 Cost of land/development rights 564615000.00 Other Expenses 649526000.00