AIAENG2020-10-012020-12-31in-bse-fin:OneOperatingExpenses01Member AIAENG2020-10-012020-12-31in-bse-fin:FourOperatingExpenses01Member AIAENG2020-10-012020-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AIAENG2020-10-012020-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AIAENG2020-10-012020-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member AIAENG2020-10-012020-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AIAENG 2020-04-01 2021-03-31 2021-02-01 INR Lakhs Third quarter Single segment Manufacturing High Chrome Mill Internals 2020-10-01 2020-12-31 Unaudited Standalone 6552432000.00 394706000.00 6947138000.00 3024501000.00 91726000.00 -193909000.00 247511000.00 9219000.00 223709000.00 1873141000.00 5275898000.00 1671240000.00 0.00 1671240000.00 430284000.00 -9458000.00 420826000.00 0.00 1250414000.00 0.00 0.00 0.00 0.00 1250414000.00 17096000.00 1267510000.00 1267510000.00 0.00 188641000.00 2 13.26 13.26 0.00 0.00 13.26 13.26 Notes: n(i)tThe above unaudited standalone financial results for the quarter and nine months ended 31 December 2020 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on 9 February 2021. These unaudited standalone financial results have been subjected to Limited review by the statutory auditors of the Company. The statutory auditors have expressed an unmodified conclusion. n(ii)tThe unaudited standalone financial results are prepared in accordance with the Indian Accounting Standards 34 Interim Financial Reporting as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) (Amendment Rules), 2016. n(iii)tThe Company had decided to exercise the option permitted under Section 115BAA of the Income Tax Act, 1961 as introduced by the Taxation Laws (Amendment) Ordinance, 2019 from the previous financial year. Accordingly, the provision for income tax and deferred tax balances have been recorded/remeasured using the new tax rate and the resultant impact is recognised during previous financial year. Pursuant to the selection of this option, the Company had reversed deferred tax liabilities amounting to Rs. 2,066.17 lakhs due to reduction in corporate tax rate during the year ended 31 March 2020. n(iv)tThe Indian Parliament has approved the Code on Social Security, 2020 (‘Code’) which may likely to impact the contributions made by the Company towards Provident Fund and Gratuity. The Company will assess the impact and its evaluation once the corresponding rules are notified and will give appropriate impact in the financial results in the period in which the Code becomes effective and the related rules are notified. n(v)tThe Company has only one reportable primary business segment as per IND AS 108 - Operating Segments , i.e., Manufacturing of High Chrome Mill Internals. n(vi)tThe Company continues to monitor the impact of COVID-19 on its business, customers, supply-chain, employees/workers and logistics. The Company has considered internal and external information while evaluating various estimates in relation to its financial results up to the date of its approval by the Board of Directors and has not identified any material impact on the carrying value of assets, liabilities or provisions. The impact of the COVID-19 Pandemic, if any, may be different from estimated as at the date of approval of this unaudited standalone financial results. n(vii)tOn December 17, 2020, the Canada Border Service Agency (CBSA) has initiated investigations with respect to the alleged dumping and subsidizing of certain grinding media from India. The Company is reviewing the matter and will be taking appropriate steps for defending its position. n(viii)tDuring the current quarter, the management has reclassified certain items of 'stores, spares and consumables' as 'raw materials’. Accordingly, the following amounts from the comparative periods have been regrouped/reclassified to make them comparable with current period’s figures n t t Quarter endedt Nine months endedtYear ended n t t 30-Sep-2020t31-Dec-2019t31-Dec-2019t31-Mar-2020 nIncrease in raw material consumption / ncost of material consumedt t1,326.03 1,283.76 t3,901.08t 4,753.16 nDecrease in stores, spares and n consumable consumption / other expenses1,326.03t1,283.76t 3,901.08t 4,753.16 Single segment 2020-04-01 2020-12-31 Unaudited Standalone 18266942000.00 1203520000.00 19470462000.00 7906275000.00 272638000.00 -437688000.00 740247000.00 33636000.00 695024000.00 4998870000.00 14209002000.00 5261460000.00 0.00 5261460000.00 1547185000.00 -222550000.00 1324635000.00 0.00 3936825000.00 0.00 0.00 0.00 0.00 3936825000.00 -58862000.00 3877963000.00 3877963000.00 0.00 188641000.00 2 41.74 41.74 0.00 0.00 41.74 41.74 Other Expenses 1873141000.00 Other Expenses 4998870000.00