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The Holding Company conducts its operations along with its subsidiaries. The consolidated financial results are prepared in accordance with the recognition and measurement principles of Indian Accounting Standards as notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended) as specified in Section 133 of the Companies Act, 2013. nThe consolidated financial results of the Group for the year ended 31 March 2020 have been reviewed by the Audit Committee and approved by the Board of Directors ( the Board ) at its meeting held on 11 July 2020 and have been audited by the Statutory Auditors of the Company. nEffective 01 April 2019, the Group has adopted Ind AS 116 ‘’Leases’’ and applied modified retrospective approach to all lease contracts existing as at 01 April 2019. On transition, the adoption of new standard resulted in recognition of right of use asset and a corresponding lease liability of Rs. 9.14 Crores in a case where the Group is lessee. Where the Group is lessor, lease rentals are recognised on straight line basis over the lease term. The effect of this adoption is insignificant on the loss for the quarter and earning per share. Multi segment 2019-04-01 2020-03-31 Audited Consolidated 2254700000.00 1225600000.00 3480300000.00 0.00 0.00 0.00 668800000.00 1296500000.00 321300000.00 3861100000.00 6147700000.00 -2667400000.00 0.00 -2667400000.00 171800000.00 92600000.00 264400000.00 0.00 -2931800000.00 0.00 0.00 0.00 0.00 -2931800000.00 -8327300000.00 -11259100000.00 -2955300000.00 23500000.00 -11297600000.00 38500000.00 178700000.00 2 0.00 -33.08 -33.08 0.00 0.00 -33.08 -33.08 Cost of revenue 96200000.00 Operating expenses 192300000.00 Other expenses* 514000000.00 Cost of revenue 519300000.00 Operating expenses 808500000.00 Other expenses* 2533300000.00 Equipment renting services 175800000.00 Financing and related activities 79200000.00 LED lighting 124400000.00 Management and maintenance services 68200000.00 Others* 23300000.00 Equipment renting services 756500000.00 Financing and related activities 390800000.00 LED lighting 682400000.00 Management and maintenance services 268500000.00 Others* 156500000.00 470900000.00 2254700000.00 0.00 0.00 470900000.00 2254700000.00 Equipment renting services 36400000.00 Financing and related activities 97600000.00 LED lighting -70000000.00 Management and maintenance services -7500000.00 Others* -146000000.00 Equipment renting services 141100000.00 Financing and related activities 207000000.00 LED lighting -217900000.00 Management and maintenance services -53600000.00 Others* -396900000.00 -89500000.00 -320300000.00 245600000.00 908800000.00 -17800000.00 The Group's primary business segment is reflected based on principal business activities carried on by the Group. As per Indian Accounting Standard 108 as notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in Section 133 of the Companies Act, 2013, the Group operates in four reportable segments i.e. management and maintenance services, equipment renting services, financing & related activities, and LED Lighting and is primarily operating in India and hence, considered as single geographical segment. 1438300000.00 -317300000.00 -2667400000.00 Equipment renting services 2159300000.00 Financing and related activities 2176700000.00 LED lighting 394400000.00 Management and maintenance services 183800000.00 Others* 4233100000.00 9147300000.00 6970000000.00 16117300000.00 Equipment renting services 550100000.00 Financing and related activities 104000000.00 LED lighting 263800000.00 Management and maintenance services 125800000.00 Others* 2610000000.00 3653700000.00 9259100000.00 12912800000.00