WABCOINDIA2020-10-012020-12-31in-bse-fin:OneOperatingExpenses01Member WABCOINDIA2020-10-012020-12-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares WABCOINDIA 2020-04-01 2021-03-31 2021-01-28 INR Lakhs Third quarter Single segment Auto Components 2020-10-01 2020-12-31 Unaudited Standalone 5664964000.00 78176000.00 5743140000.00 3510406000.00 0.00 -42405000.00 708494000.00 2459000.00 222730000.00 611038000.00 5012722000.00 730418000.00 0.00 730418000.00 182140000.00 23981000.00 206121000.00 0.00 524297000.00 0.00 0.00 0.00 0.00 524297000.00 -13470000.00 510827000.00 -13470000.00 510827000.00 94838000.00 5 27.64 27.64 0.00 0.00 27.64 27.64 0.00 0.00 0.00 Notes: n1. The above unaudited financial results for the quarter and nine months ended December 31, 2020 were reviewed by the Audit Committee and upon its recommendation, were approved by the Board of Directors at its meeting held on February 10, 2021. The above results for the quarter and period ended December 31, 2020 have been subjected to limited review by the statutory auditor of the Company. n2. The financial results of the Company have been prepared in accordance with the Indian Accounting Standards ( Ind AS ) as prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standard) Rules, 2015, as amended. n3. Revenue from operations include the following n 31.12.2020 30.09.2020 31.12.2019 31.12.2020 31.12.2019 t 31.03.2020 n nSale of products 51,905.33 t 36,650.42 38,511.35 100,210.95 136,926.47 t 172,794.58 nOtherst 4,744.31 t 5,221.07 5,583.35 t 14,906.74 15,544.29 t 20,161.57 nTotalt 56,649.64 t 41,871.49 44,094.70 t 115,117.69 152,470.76 192,956.15 n n4. The Company operates in one segment, namely automotive components and allied services. n5. During the quarter ended December 31, 2020, management has identified certain instances of alleged irregularities in disbursement / settlement of provident fund dues to fixed-tenure employees paid out of the Employees' Provident Fund Trust {'the Trust') in the current and earlier periods. In this regard, the Company has initiated steps towards investigation of such alleged irregularities relating to payments from the Trust and payments from the Company to fixed-tenure employees by engaging an external independent expert and is also evaluating necessary actions. Pending completion of the aforesaid investigation, the management has made a preliminary assessment and has recorded a provision of INR 500 lakhs in these financial results which the management believes is adequate. The auditors have qualified their limited review report in this regard. n6. The fiigtures for the previous period/year, have been regrouped wherever necessary to conform to the current period's/year's classification. Single segment 2020-04-01 2020-12-31 Unaudited Standalone 11511769000.00 322993000.00 11834762000.00 6598276000.00 0.00 32956000.00 2120234000.00 18365000.00 677605000.00 1537175000.00 10984611000.00 850151000.00 0.00 850151000.00 319233000.00 -30794000.00 288439000.00 0.00 561712000.00 0.00 0.00 0.00 0.00 561712000.00 -42881000.00 518831000.00 -42881000.00 518831000.00 94838000.00 5 29.61 29.61 0.00 0.00 29.61 29.61 0.00 0.00 0.00 Other Expenses 611038000.00 Other Expenses 1537175000.00