INTELLECT2019-10-012019-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member INTELLECT2019-10-012019-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member INTELLECT2019-10-012019-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member INTELLECT2019-10-012019-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares INTELLECT 2019-04-01 2020-03-31 2020-02-04 INR Millions Third quarter Product Single segment Product 2019-10-01 2019-12-31 Unaudited Standalone 1817550000.00 118470000.00 1936020000.00 0.00 0.00 0.00 1212980000.00 41960000.00 119740000.00 925000000.00 2299680000.00 -363660000.00 0.00 -363660000.00 0.00 0.00 0.00 0.00 -363660000.00 0.00 0.00 0.00 -363660000.00 33980000.00 -329680000.00 -329680000.00 0.00 0.00 0.00 661320000.00 5 2.75 2.75 0.00 0.00 2.75 2.75 0.00 0.00 0.00 1. The standalone and consolidated financial results for the quarter and period ended December 31, 2019 were approved by the Boa rd of Directors at its meeting held on February 14, 2020. The statutory auditors have conducted a limited review of the abovestandalone and consolidated financial results. These financial results are prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian AccountingStandards) Rules, 201S and relevant amendment rules thereafter.2. Effective April 1, 2019, the Group adopted Ind AS 116 Leases , applied to all lease contracts existing on April!, 2019 using the modified retrospective method. Accordingly, comparatives for the year ended March 31, 2019 have not been retrospectively adjusted. Ontransition, the adoption of the new standard resulted in recognition of Right-of-Use asset (ROU) and a lease liability. The effect of this adoption is insignificant on the standalone and consolidated financial results for the quarter and period ended Dec 31, 20193. Exceptional items in standalone and consolidated financial results for the period ended December 31, 2019 represents profit of Rs. SO.SS million and Rs. 55.45 million respectively, from disposal of shares of SFL Properties Private Limited, a wholly owned subsidiary bythe Company for an aggregate consideration of Rs. 205 million.4. During the year, the Company has reviewed functions performed by the holding company, subsidiaries, branches to reflect its business requirements and updated its global transfer pricing policy. Consequent to this, the Company trued up necessary adjustments inthe current quarter/period. Single segment 2019-04-01 2019-12-31 Unaudited Standalone 5376640000.00 288840000.00 5665480000.00 0.00 0.00 0.00 3662980000.00 115320000.00 359410000.00 2080260000.00 6217970000.00 -552490000.00 50550000.00 -501940000.00 0.00 0.00 0.00 0.00 -501940000.00 0.00 0.00 0.00 -501940000.00 -9690000.00 -511630000.00 -511630000.00 0.00 0.00 0.00 661320000.00 5 3.80 3.80 0.00 0.00 3.80 3.80 0.00 0.00 0.00 ¿¿¿1. The standalone and consolidated financial results for the quarter and period ended December 31, 2019 were approved by the Boa rd of Directors at its meeting held on February 14, 2020. The statutory auditors have conducted a limited review of the abovestandalone and consolidated financial results. These financial results are prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian AccountingStandards) Rules, 201S and relevant amendment rules thereafter.2. Effective April 1, 2019, the Group adopted Ind AS 116 Leases , applied to all lease contracts existing on April!, 2019 using the modified retrospective method. Accordingly, comparatives for the year ended March 31, 2019 have not been retrospectively adjusted. Ontransition, the adoption of the new standard resulted in recognition of Right-of-Use asset (ROU) and a lease liability. The effect of this adoption is insignificant on the standalone and consolidated financial results for the quarter and period ended Dec 31, 20193. Exceptional items in standalone and consolidated financial results for the period ended December 31, 2019 represents profit of Rs. SO.SS million and Rs. 55.45 million respectively, from disposal of shares of SFL Properties Private Limited, a wholly owned subsidiary bythe Company for an aggregate consideration of Rs. 205 million.4. During the year, the Company has reviewed functions performed by the holding company, subsidiaries, branches to reflect its business requirements and updated its global transfer pricing policy. Consequent to this, the Company trued up necessary adjustments inthe current quarter/period.