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<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentResults03D">Others</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableSegmentResults03D" unitRef="INR" decimals="-7">7340000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentResults04D">Tool Room Division</in-bse-fin:DescriptionOfReportableSegment>
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<in-bse-fin:OtherUnallocableExpenditureNetOffUnAllocableIncome contextRef="OneD" unitRef="INR" decimals="-7">31920000.00</in-bse-fin:OtherUnallocableExpenditureNetOffUnAllocableIncome>
<in-bse-fin:DisclosureOfNotesOnSegmentsExplanatoryTextBlock contextRef="OneD">1. The above financial results have been prepared in accordance with Indian Accounting Standards (Ind-AS) notified under section 133 of the Companies Act, 2013 read together with the  Companies ( Indian Accounting Standards) Rules,2015 (as amended).  n  n2. The unaudited financial results for the Quarter ended  June 30, 2020 are reviewed by the Audit Committee and taken on record by the Board of Directors in their meeting held on 12th September 2020.  The Statutory Auditors have expressed an unqualified opinion.  n  n3. The Company has considered the possible effects that may result from the pandemic relating to COVID-19 on the carrying amount of property , plant and equipment , Investments , Inventories , receivables and other current assets. In developing the assumptions relating to the possible future uncertainities in the global economic conditions because of this pandemic , the Company , as at the date of approval of these financial resuts has used internal and external sources on the expected future performance of the company . The Company has performed sensitivity analysis on the assumptions used and based on current estimates expects the carrying amount of these assets will be recovered. The impact of COVID-19 on the Company's financial results may differ from that estimated as at the date of approval of these financial statements.  n  n4. The Company's  operations and financial results for the quarter ended June 30 , 2020 have been adversely impacted by the outbreak of COVID-19 pandemic and the consequent lockdown announced by the Government of India due to which the operations were suspended for part of the quarter and gradually resumed with requisite precautions. The results for the quarter are, therfore, not comparable with those for the previous quarters.  n  n5. Pursuant the scheme of Amalgamation of JBM Auto System Private Limited (“Subsidiary Company”) and JBM MA Automotive Private Limited (“Associate Company”) with JBM Auto Limited as approved by Hon'ble National Company Law Tribunal, New Delhi Bench vide its order dated 14th June 2019 &amp; the Hon'ble National Company Law Tribunal, Mumbai Bench vide its order dated 25th October, 2019 read with corrigendum Order dated 17.12.2019 with the appointed date of 01.04.2017. The Company has filed the copy of orders with respective Registrar of Companies (ROC) on 01.01.2020 to give effect to the Merger, therefore the financial result for quarter ended 30.06.2019 are reproduced for merged entity. Accounting for merger is done in accordance with Ind AS 103. Accounting for JBM Auto System Private Limited is done as per Pooling of Interest method given in Ind AS 103 and Acquisition method of accouting is done for JBM MA Automotive Private Limited.   n  n6. During the quarter, the  Company has invested Rs 10,00,000 in equity shares of JBM ELECTRIC VEHICE PRIVATE LIMITED (subsidiary) being 100% stake.  n  n7. The figures for the quarter ended March 31, 2020 are the balancing figure between the audited figures in respect of the full financial year ended March 31, 2020 and published year to date figures upto third quater ended December, 2019 which were subjected to limited review.  n  n8. The figures for the quarter ended March 31, 2020 are the balancing figure between the audited figures in respect of the full financial year ended March 31, 2020 and published year to date figures upto third quater ended December, 2019 which were subjected to limited review.  n  n9. The figure for the corresponding previous period/year have been rearranged/regrouped/ reclassified wherever considered necessary to make them comparable.</in-bse-fin:DisclosureOfNotesOnSegmentsExplanatoryTextBlock>
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<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentAssets01D">Component Division</in-bse-fin:DescriptionOfReportableSegment>
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<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentAssets03D">Others</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentAssets contextRef="OneReportableSegmentAssets03D" unitRef="INR" decimals="-7">480990000.00</in-bse-fin:SegmentAssets>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentAssets04D">Tool Room Division</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentAssets contextRef="OneReportableSegmentAssets04D" unitRef="INR" decimals="-7">2535940000.00</in-bse-fin:SegmentAssets>
<in-bse-fin:SegmentAssets contextRef="OneD" unitRef="INR" decimals="-7">18002900000.00</in-bse-fin:SegmentAssets>
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<in-bse-fin:NetSegmentAssets contextRef="OneI" unitRef="INR" decimals="-7">18002900000.00</in-bse-fin:NetSegmentAssets>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentLiabilities01D">Component Division</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentLiabilities contextRef="OneReportableSegmentLiabilities01I" unitRef="INR" decimals="-7">4306240000.00</in-bse-fin:SegmentLiabilities>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentLiabilities02D">OEM Division</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentLiabilities contextRef="OneReportableSegmentLiabilities02I" unitRef="INR" decimals="-7">1628620000.00</in-bse-fin:SegmentLiabilities>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentLiabilities03D">Others</in-bse-fin:DescriptionOfReportableSegment>
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<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentLiabilities04D">Tool Room Division</in-bse-fin:DescriptionOfReportableSegment>
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<in-bse-fin:SegmentLiabilities contextRef="OneI" unitRef="INR" decimals="-7">8270020000.00</in-bse-fin:SegmentLiabilities>
<in-bse-fin:UnAllocableLiabilities contextRef="OneI" unitRef="INR" decimals="-7">0.00</in-bse-fin:UnAllocableLiabilities>
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