AIAENG2020-01-012020-03-31in-bse-fin:OneOperatingExpenses01Member AIAENG2020-01-012020-03-31in-bse-fin:FourOperatingExpenses01Member AIAENG2020-01-012020-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AIAENG2020-01-012020-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AIAENG2020-01-012020-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member AIAENG2020-01-012020-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AIAENG 2019-04-01 2020-03-31 2020-06-11 INR Lakhs Yearly Single segment Manufacturing of High Chrome Mill Internals 2020-01-01 2020-03-31 Audited Standalone 7119240000.00 3003624000.00 10122864000.00 2806351000.00 137570000.00 418937000.00 260221000.00 12795000.00 262578000.00 1905972000.00 5804424000.00 4318440000.00 0.00 4318440000.00 420420000.00 -240000.00 420180000.00 0.00 3898260000.00 0.00 0.00 0.00 0.00 3898260000.00 34135000.00 3932395000.00 34135000.00 3932395000.00 188641000.00 2 41.33 41.33 0.00 0.00 41.33 41.33 Notes: n(i) The above standalone financial result for the quarter and year ended 31st March, 2020 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on 22 June, 2020. The statutory auditors have expressed an unqualified opinion. n(ii) The audited standalone 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 Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) (Amendment Rules), 2016. n(iii) During the year, the Board of Directors have declard and paid an Interim Dividend of Rs. 27 per equity shares for the Financial Year 2019-20 aggregating to Rs. 29910.95 Lakhs (including Dividend Distribution Tax of Rs. 4,445.45 Lakhs). The Board has not recommended any further dividedn for Financial Year 2019-20. n(iv) Effective 1 April, 2019, the Company has adopted Ind AS 116 by using modified retrospective approach. On account of such adoption of the new standard, the Company has recognised right use of asset and a corresponding a lease liability. The adoption of the standard did not have any material impact on the profit of the Company. n(v) The Company has decided to exercise the option permitted under Section 115BAA of the Income Tax Act, 1961 as introduced by the Taxation Laws (Amendment) Ordinance, 2019 from the current financial year. Accordingly, the provision for income tax and deferred tax balances have been recorded/ remeasured using the new tax rate and the resultant impact is recognised during the year. Pursuant to the selection of this option, the Company has reversed deferred tax liabilities amounting to Rs. 2066.17 Lakhs due to reduction in corporate tax rate. n(vi) The Company has only one reportable primary business segment as per IND AS 108 - Operating Segments , i.e. Manufacturing of High Chrome Mill Internals. n(vii) The Company's manufacturing facilities, which had to suspend operations temporarily, due to the Government's directives relating COVID-19, have since resumed operations, as per the guidelines and norms prescribed by the Government authorities. The Management has considered the possible effects, if any, that may result from the pandemic relating to COVID -19 on carrying amounts of property, plant and equipment, trade receivable and inventories. In developing the assumptions and estimates relating to the uncertainties as at the Balance Sheet date in relation to the recoverable amounts of these assets, the Management has considered the global economic conditions prevailing as at the date of approval of these financial results and has used internal and external sources of information to the extent determined by it. Having reviewed the underlying information, management believes the impact of the pandemic may not be significant. The actual outcome of these assumptions and estimates may vary in future due to the impact of the pandemic. n(viii) Figures of the quarter ended March 31, 2020 and March 31, 2019 are the balancing figures between audited figures in respect of the full financial year and year to date figures up to the third quarter of the relevant financial year. Also the figures upto the end of third quarter had only been reviewed and not subjected to audit. n(ix) Refer Annexure -I for Standalone Statement of assets and liabilities. n(x) Refer Annexure - II for Standalone Statement of cash flow. n(xi) Figures for the previous period have been regrouped, reclassified and restated wherever necessary to make them comparable with the current period's figures. Single segment 2019-04-01 2020-03-31 Audited Standalone 25876244000.00 4854845000.00 30731089000.00 10294255000.00 1020344000.00 445526000.00 995304000.00 51989000.00 955124000.00 7394444000.00 21156986000.00 9574103000.00 0.00 9574103000.00 1425045000.00 -176239000.00 1248806000.00 0.00 8325297000.00 0.00 0.00 0.00 0.00 8325297000.00 26261000.00 8351558000.00 26261000.00 8351558000.00 188641000.00 2 35933875000.00 88.27 88.27 0.00 0.00 88.27 88.27 Other Expenses 1905972000.00 Other Expenses 7394444000.00