JBMA2020-10-012020-12-31in-bse-fin:OneOperatingExpenses01Member JBMA2020-10-012020-12-31in-bse-fin:FourOperatingExpenses01Member JBMA2020-10-012020-12-31in-bse-fin:OneReportableSegmentRevenue01Member JBMA2020-10-012020-12-31in-bse-fin:OneReportableSegmentRevenue02Member JBMA2020-10-012020-12-31in-bse-fin:OneReportableSegmentRevenue03Member JBMA2020-10-012020-12-31in-bse-fin:OneReportableSegmentRevenue04Member JBMA2020-10-012020-12-31in-bse-fin:FourReportableSegmentRevenue01Member JBMA2020-10-012020-12-31in-bse-fin:FourReportableSegmentRevenue02Member JBMA2020-10-012020-12-31in-bse-fin:FourReportableSegmentRevenue03Member JBMA2020-10-012020-12-31in-bse-fin:FourReportableSegmentRevenue04Member JBMA2020-10-012020-12-31in-bse-fin:OneReportableSegmentResults01Member JBMA2020-10-012020-12-31in-bse-fin:OneReportableSegmentResults02Member JBMA2020-10-012020-12-31in-bse-fin:OneReportableSegmentResults03Member JBMA2020-10-012020-12-31in-bse-fin:OneReportableSegmentResults04Member JBMA2020-10-012020-12-31in-bse-fin:FourReportableSegmentResults01Member JBMA2020-10-012020-12-31in-bse-fin:FourReportableSegmentResults02Member JBMA2020-10-012020-12-31in-bse-fin:FourReportableSegmentResults03Member JBMA2020-10-012020-12-31in-bse-fin:FourReportableSegmentResults04Member JBMA2020-10-012020-12-31in-bse-fin:OneReportableSegmentAssets01Member JBMA2020-10-012020-12-31in-bse-fin:OneReportableSegmentAssets02Member JBMA2020-10-012020-12-31in-bse-fin:OneReportableSegmentAssets03Member JBMA2020-10-012020-12-31in-bse-fin:OneReportableSegmentAssets04Member JBMA2020-10-012020-12-31in-bse-fin:OneReportableSegmentLiabilities01Member JBMA2020-12-31in-bse-fin:OneReportableSegmentLiabilities01Member JBMA2020-10-012020-12-31in-bse-fin:OneReportableSegmentLiabilities02Member JBMA2020-12-31in-bse-fin:OneReportableSegmentLiabilities02Member JBMA2020-10-012020-12-31in-bse-fin:OneReportableSegmentLiabilities03Member JBMA2020-12-31in-bse-fin:OneReportableSegmentLiabilities03Member JBMA2020-10-012020-12-31in-bse-fin:OneReportableSegmentLiabilities04Member JBMA2020-12-31in-bse-fin:OneReportableSegmentLiabilities04Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares JBMA 2020-04-01 2021-03-31 2021-02-02 INR Crores Third quarter Multi segment 2020-10-01 2020-12-31 Unaudited Consolidated 5907260000.00 34240000.00 5941500000.00 4176650000.00 0.00 -126250000.00 604350000.00 143870000.00 208630000.00 586540000.00 5593790000.00 347710000.00 0.00 347710000.00 53540000.00 62660000.00 116200000.00 0.00 231510000.00 0.00 0.00 0.00 -11880000.00 219630000.00 15290000.00 234920000.00 219630000.00 0.00 15290000.00 0.00 236490000.00 5 4.64 4.64 0.00 0.00 4.64 4.64 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 nine month ended December 31, 2020 are reviewed by the Audit Committee and taken on record by the Board of Directors in their meeting held on 9th February 2021. 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 for nine month ended December 31, 2020 are not compareable with corresponding nine monthe 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 and nine month ended 31.12.2019 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-Oct-20. After this acquisition the company hold 100% stake in ITPL. The Company has followed equity method of accounting till the date of acquiring controlling interest in its Consolidated Financial Results in accordance with Ind AS 28 Investments in Associates and Joint Ventures and line by line consolidation method post acquiring controlling interest in accordance with Ind AS 110 Consolidated Financial Statements . n n7.During the quarter ended December, 31, 2020, the Company has incorporated a wholly owned subsidiary company JBM Ecolife Mobility Private Limited”. The subsidiary company will leverage the growth opportunities in the evolving Emobility/ Electric Vehicles segment including e-buses etc. n n8.The Consolidated financial results include the results of the Company, four Subsidiary Companies (including ITPL w.e.f. October 09, 2020), one Associate company and four Joint Ventures companies (including ITPL upto the date on which the Company has obtained controlling stake in it). Multi segment 2020-04-01 2020-12-31 Unaudited Consolidated 12371630000.00 77810000.00 12449440000.00 8765080000.00 0.00 -142500000.00 1413330000.00 403790000.00 544870000.00 1136340000.00 12120910000.00 328530000.00 0.00 328530000.00 53460000.00 48190000.00 101650000.00 0.00 226880000.00 0.00 0.00 0.00 -61080000.00 165800000.00 15540000.00 181340000.00 165800000.00 0.00 15540000.00 0.00 236490000.00 5 3.51 3.51 0.00 0.00 3.51 3.51 Other Expenses 586540000.00 Other Expenses 1136340000.00 Component Division 4021240000.00 OEM Division 1227130000.00 Others 660000.00 Tool Room Division 663430000.00 Component Division 7809500000.00 OEM Division 2715500000.00 Others 3410000.00 Tool Room Division 1855640000.00 5912460000.00 12384050000.00 5200000.00 12420000.00 5907260000.00 12371630000.00 Component Division 217980000.00 OEM Division 95920000.00 Others 25810000.00 Tool Room Division 151870000.00 Component Division 91290000.00 OEM Division 150370000.00 Others 49080000.00 Tool Room Division 441570000.00 491580000.00 732310000.00 143870000.00 403790000.00 11880000.00 61080000.00 335830000.00 267440000.00 Component Division 13425900000.00 OEM Division 6392130000.00 Others 659650000.00 Tool Room Division 3426620000.00 23904300000.00 0.00 23904300000.00 Component Division 7187340000.00 OEM Division 3154850000.00 Others 642410000.00 Tool Room Division 2368170000.00 13352770000.00