5200432022-04-012022-06-305200432022-04-012022-06-30in-bse-fin:OtherExpenses1Member5200432022-04-012022-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15200432022-04-012022-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRxbrli:pureiso4217:INRxbrli:shares520043MUNJALSHOWNOTLISTEDINE577A01027MUNJAL SHOWA LIMITEDEquity2022-04-012023-03-312022-08-092022-08-02INRLakhsFirst quarterSingle segmentAuto components for two wheeler and four wheeler industry2022-08-0903:30:002022-08-0904:25:00Not applicable2022-04-012022-06-30UnauditedStandalone317741000063899000324130900025520960000-8776800027675300013200029320000403979000317451200066797000-63420000337700015386000-15057000329000030480000000304800029930006041000007999300020.080.08000.080.080001. These results have been prepared in accordance with the recognition and measurement principles laid down in Ind AS-34 "Interim financial reporting" prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India. <BR> <BR> 2. As the Company's business activities fall within a single primary business segment viz. auto components for two wheeler and four wheeler industry, the disclosure requirements of Indian Accounting Standard (Ind AS-108) "Operating segments" are not applicable. <BR> <BR> 3. Consequent to announcement of Voluntary Retirement Scheme (VRS) for all eligible permanent workmen at one of its plants located in Gurgaon, Haryana, the Company had accepted VRS of 26 workmen and the separation cost of Rs. 376.70 lakhs associated with the VRS recognised as an exceptional item during the quarter ended June 30th, 2022. Further, after getting the permission from additional chief secretary to Government of Haryana, labour department under section 25-O of Industrail dispute Act 1947 the Company has retrenched 57 workmen from Gurgaon plant after giving retrenchment compensation and the retrenchment cost of Rs. 257.50 lakh associated with it recognised as an exceptional item. <BR> <BR> 4. The Company has considered the possible impact of COVID-19 pandemic on its financial statements and on the carrying amounts of property, plant and equipment, Investments, Inventories, receivables and other current assets. The Company expects the carrying amount of these assets will be recovered and will continue to monitor the impact, if any, of future economic conditions on such assessment. <BR> <BR> 5. The figures of the quarter ended March 31, 2022 are the balancing figures between the audited figures in respect of full financial year and published figures for the nine month ended December 31, 2021 , which has been subjected to limited review by the statutory auditors. <BR> <BR> 6. he above results for the quarter ended June 30, 2022 have been reviewed and recommended by the Audit Committee in their meeting held on August 09, 2022 and approved by the Board of directors in their respective meeting held on August 09, 2022. These results have been subjected to limited review by the statutory auditors. <BR> <BR> 7. The above results of the Company are available on the Company's website www.munjalshowa.net and also on www.bseindia.com and www.nseindia.com.OTHER EXPENSES403979000Re-measurement of gains (losses) on defined benefit plans4000000Income tax related to items that will not be reclassified to profit or loss-1007000299300000