CHAMBLFERT2020-10-012020-12-31in-bse-fin:OneOperatingExpenses01Member CHAMBLFERT2020-10-012020-12-31in-bse-fin:FourOperatingExpenses01Member CHAMBLFERT2020-10-012020-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CHAMBLFERT2020-10-012020-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CHAMBLFERT2020-10-012020-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member CHAMBLFERT2020-10-012020-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member CHAMBLFERT2020-10-012020-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member CHAMBLFERT2020-10-012020-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CHAMBLFERT 2020-04-01 2021-03-31 2021-01-14 INR Crores Third quarter Single segment Fertilisers and other Agri-inputs 2020-10-01 2020-12-31 Unaudited Standalone 38726400000.00 -112700000.00 38613700000.00 8067600000.00 8312000000.00 6944600000.00 427700000.00 525200000.00 717000000.00 6989300000.00 31983400000.00 6630300000.00 0.00 6630300000.00 1125500000.00 988900000.00 2114400000.00 0.00 4515900000.00 0.00 0.00 0.00 0.00 4515900000.00 261600000.00 4777500000.00 0.00 0.00 4162100000.00 10 10.85 10.85 0.00 0.00 10.85 10.85 0.00 0.00 0.00 Notes: n1. These financial results have been prepared in accordance with the Indian Accounting Standards (“Ind AS”) prescribed under the Companies (Indian Accounting Standards)Rules, 2015, as amended. n2. The financial results for the quarter and nine months ended December 31, 2020 have been prepared on the basis of notified concession prices for urea under New Urea Policy 2015, New Pricing Scheme - Stage III, New Investment Policy- 2012 (amended), Modified New Price Scheme- Stage III and Uniform Freight Policy, which were further adjusted for input price escalation/ de-escalation, as estimated on the basis of prescribed norms in line with known policy parameters. nThe subsidy on Phosphatic and Potassic fertilisers has been accounted for as per concession rates based on Nutrient Based Subsidy Policy notified by the Government of India. n3. Under the provisions of Ind AS 108, the Company operates in a single segment – ‘Fertilisers and other Agri-inputs’. Therefore, segment disclosures have not been given in respect of these financial results. n4. The Government of India had introduced the Taxation Laws (Amendment) Act, 2019 and has given the option of lower tax rate subject to certain conditions. As the Company has carried forward tax losses and Minimum Alternate Tax (“MAT”) credit mainly due to addition of New Urea Plant in the past and it is expected that the Company will remain under MAT for some more years, the management has carried out an assessment according to which the Company shall continue under the existing tax regime and move to lower tax rate after certain years. nIn view of above, the Company has re-assessed the deferred tax liability as per Ind AS 12 'Income Taxes' and resultant impact is being recognised over the current and remaining quarter of the current year. Accordingly, the 'Deferred Tax' for the quarter and nine months ended December 31, 2020 includes a credit of Rs. 21.50 Crore in ncomparison to Rs. 124.49 Crore and Rs. 248.98 Crore respectively during the quarter and nine months ended December 31, 2019. n5. ‘Effective Portion of Exchange Difference Gain/ (Loss) on Hedging Instruments’ under ‘Other Comprehensive Income’ pertains to exchange variation in respect of foreign currency loans availed for New Urea Plant of the Company. n6. The Company is continuously monitoring the situation arising on account of COVID-19 pandemic considering both internal and external factors and taking appropriate measures in this regard. The Company has been able to operate its plants at normal levels. nThe Company’s production, dispatches, sales and market collections remained unaffected. The Company has made an assessment of its capital and financial resources including liquidity position and ability to service debt and other financing arrangements for next one year. The Company has also assessed the recoverability of the carrying values of its assets such as property, plant and equipment, inventory, trade receivables, investments and other current assets as at December 31, 2020. Based on the aforesaid assessment, the Company has concluded that there is no impact of COVID-19 pandemic on the above. n7. Additional information as required pursuant to Regulation 52(4) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 in respect of Commercial Papers are as follows: nPlease refer pdf attachment of financial results. n8. Previous period figures have been regrouped and/ or re-arranged wherever necessary to make their classification comparable with the current quarter. n9. The Auditors have conducted limited review of these financial results. The results were reviewed by the Audit Committee. The Board of Directors have approved the financial results at its meeting held on February 04, 2021. Single segment 2020-04-01 2020-12-31 Unaudited Standalone 110782500000.00 933200000.00 111715700000.00 22281300000.00 39042600000.00 5053300000.00 1292000000.00 2304800000.00 2143000000.00 21790600000.00 93907600000.00 17808100000.00 0.00 17808100000.00 3028300000.00 2962200000.00 5990500000.00 0.00 11817600000.00 0.00 0.00 0.00 0.00 11817600000.00 1289800000.00 13107400000.00 0.00 0.00 4162100000.00 10 28.39 28.39 0.00 0.00 28.39 28.39 0.01 0.03 0.09 Other Expenses 6989300000.00 Other Expenses 21790600000.00