JBMA2020-07-012020-09-30in-bse-fin:OneOperatingExpenses01Member JBMA2020-07-012020-09-30in-bse-fin:FourOperatingExpenses01Member JBMA2020-07-012020-09-30in-bse-fin:OneReportableSegmentRevenue01Member JBMA2020-07-012020-09-30in-bse-fin:OneReportableSegmentRevenue02Member JBMA2020-07-012020-09-30in-bse-fin:OneReportableSegmentRevenue03Member JBMA2020-07-012020-09-30in-bse-fin:OneReportableSegmentRevenue04Member JBMA2020-07-012020-09-30in-bse-fin:FourReportableSegmentRevenue01Member JBMA2020-07-012020-09-30in-bse-fin:FourReportableSegmentRevenue02Member JBMA2020-07-012020-09-30in-bse-fin:FourReportableSegmentRevenue03Member JBMA2020-07-012020-09-30in-bse-fin:FourReportableSegmentRevenue04Member JBMA2020-07-012020-09-30in-bse-fin:OneReportableSegmentResults01Member JBMA2020-07-012020-09-30in-bse-fin:OneReportableSegmentResults02Member JBMA2020-07-012020-09-30in-bse-fin:OneReportableSegmentResults03Member JBMA2020-07-012020-09-30in-bse-fin:OneReportableSegmentResults04Member JBMA2020-07-012020-09-30in-bse-fin:FourReportableSegmentResults01Member JBMA2020-07-012020-09-30in-bse-fin:FourReportableSegmentResults02Member JBMA2020-07-012020-09-30in-bse-fin:FourReportableSegmentResults03Member JBMA2020-07-012020-09-30in-bse-fin:FourReportableSegmentResults04Member JBMA2020-07-012020-09-30in-bse-fin:OneReportableSegmentAssets01Member JBMA2020-07-012020-09-30in-bse-fin:OneReportableSegmentAssets02Member JBMA2020-07-012020-09-30in-bse-fin:OneReportableSegmentAssets03Member JBMA2020-07-012020-09-30in-bse-fin:OneReportableSegmentAssets04Member JBMA2020-07-012020-09-30in-bse-fin:OneReportableSegmentLiabilities01Member JBMA2020-09-30in-bse-fin:OneReportableSegmentLiabilities01Member JBMA2020-07-012020-09-30in-bse-fin:OneReportableSegmentLiabilities02Member JBMA2020-09-30in-bse-fin:OneReportableSegmentLiabilities02Member JBMA2020-07-012020-09-30in-bse-fin:OneReportableSegmentLiabilities03Member JBMA2020-09-30in-bse-fin:OneReportableSegmentLiabilities03Member JBMA2020-07-012020-09-30in-bse-fin:OneReportableSegmentLiabilities04Member JBMA2020-09-30in-bse-fin:OneReportableSegmentLiabilities04Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares JBMA 2020-04-01 2021-03-31 2020-11-06 INR Crores Half yearly true Cash Flow Indirect Multi segment 2020-07-01 2020-09-30 Unaudited Consolidated 5173540000.00 29610000.00 5203150000.00 3758820000.00 0.00 -97170000.00 488680000.00 134590000.00 175080000.00 410740000.00 4870740000.00 332410000.00 0.00 332410000.00 0.00 110250000.00 110250000.00 0.00 222160000.00 0.00 0.00 0.00 -17280000.00 204880000.00 290000.00 205170000.00 205170000.00 0.00 236490000.00 5 4.33 4.33 0.00 0.00 4.33 4.33 Multi segment 2020-04-01 2020-09-30 Unaudited Consolidated 6464370000.00 43570000.00 6507940000.00 4588430000.00 0.00 -16250000.00 808990000.00 259920000.00 336220000.00 549810000.00 6527120000.00 -19180000.00 0.00 -19180000.00 -70000.00 -14470000.00 -14540000.00 0.00 -4640000.00 0.00 0.00 0.00 -49200000.00 -53840000.00 250000.00 -53590000.00 -53580000.00 0.00 236490000.00 5 -0.23 -0.23 0.00 0.00 -0.23 -0.23 Other expenses 410740000.00 Other expenses 549810000.00 Component Division 3165290000.00 OEM Division 1210150000.00 Others 1760000.00 Tool Room Division 802880000.00 Component Division 3788260000.00 OEM Division 1488370000.00 Others 2740000.00 Tool Room Division 1192210000.00 5180080000.00 6471580000.00 6540000.00 7220000.00 5173540000.00 6464360000.00 Component Division 165050000.00 OEM Division 82610000.00 Others 15940000.00 Tool Room Division 203400000.00 Component Division -126680000.00 OEM Division 54450000.00 Others 23280000.00 Tool Room Division 289700000.00 467000000.00 240750000.00 134590000.00 259920000.00 17280000.00 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 and half year ended September 30, 2020 are reviewed by the Audit Committee and taken on record by the Board of Directors in their meeting held on 12th November 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 financial results of half year ended September 30, 2020 are not compareable with corresponding half year results of the previous year as the result of the quarter ended 30th June 2020 got afffected due to COVID 19 Pandemic and consequent lockdown announced by the government of India. 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 & 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 30.09.2019 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. The Company has acquired controlling interest in Indo Tooling Private Limited (ITPL) (Joint Venture Company) w.e.f. 09/10/2020. After this acquisition, the Company holds 100% stake in ITPL. Since the controlling interest is acquired after the reporting period therefore there is no requirement to give impact of this acquisition on above results. n n7. The Consolidated financial results include the results of the Company , two Subsidiary companies , one Associate company and four Joint Ventures companies. n n8. The figure for the corresponding previous period/year have been rearranged/regrouped/ reclassified wherever considered necessary to make them comparable. n n9. Statement of unaudited Cash Flows Statement for the half year ending 30th September 2020 is attached as Annexure-1 49200000.00 315130000.00 -68370000.00 Component Division 12545250000.00 OEM Division 5116450000.00 Others 480080000.00 Tool Room Division 3173980000.00 21315760000.00 0.00 21315760000.00 Component Division 6195770000.00 OEM Division 2237050000.00 Others 446160000.00 Tool Room Division 2126980000.00 11005960000.00 0.00 11005960000.00 259920000.00 277890000.00 -1196080000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 365100000.00 0.00 336220000.00 0.00 0.00 0.00 0.00 0.00 1730000.00 0.00 5040000.00 0.00 0.00 0.00 -6010000.00 -4100000.00 -9830000.00 0.00 19800000.00 620000.00 0.00 0.00 0.00 7670000.00 0.00 -7050000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20840000.00 636600000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5040000.00 0.00 2550000.00 0.00 -608170000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 489820000.00 134570000.00 0.00 0.00 0.00 240320000.00 0.00 400490000.00 515420000.00 -99800000.00 0.00 -99800000.00 219300000.00 119500000.00