HSCL2021-01-012021-03-31in-bse-fin:OneOperatingExpenses01Member HSCL2021-01-012021-03-31in-bse-fin:FourOperatingExpenses01Member HSCL2021-01-012021-03-31in-bse-fin:OneReportableSegmentRevenue01Member HSCL2021-01-012021-03-31in-bse-fin:OneReportableSegmentRevenue02Member HSCL2021-01-012021-03-31in-bse-fin:FourReportableSegmentRevenue01Member HSCL2021-01-012021-03-31in-bse-fin:FourReportableSegmentRevenue02Member HSCL2021-01-012021-03-31in-bse-fin:OneReportableSegmentResults01Member HSCL2021-01-012021-03-31in-bse-fin:OneReportableSegmentResults02Member HSCL2021-01-012021-03-31in-bse-fin:FourReportableSegmentResults01Member HSCL2021-01-012021-03-31in-bse-fin:FourReportableSegmentResults02Member HSCL2021-01-012021-03-31in-bse-fin:OneReportableSegmentAssets01Member HSCL2021-01-012021-03-31in-bse-fin:OneReportableSegmentAssets02Member HSCL2021-01-012021-03-31in-bse-fin:OneReportableSegmentLiabilities01Member HSCL2021-03-31in-bse-fin:OneReportableSegmentLiabilities01Member HSCL2021-01-012021-03-31in-bse-fin:OneReportableSegmentLiabilities02Member HSCL2021-03-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares HSCL 2020-04-01 2021-03-31 2021-06-22 INR Crores Yearly true Cash Flow Indirect Multi segment 2021-01-01 2021-03-31 Audited Standalone 5655400000.00 29300000.00 5684700000.00 3596200000.00 0.00 708200000.00 196600000.00 70600000.00 112600000.00 758200000.00 5442400000.00 242300000.00 0.00 242300000.00 43700000.00 -28700000.00 15000000.00 0.00 227300000.00 0.00 0.00 0.00 0.00 227300000.00 -17100000.00 210200000.00 0.00 0.00 419000000.00 1 0.54 0.54 0.00 0.00 0.54 0.54 (2) The above audited standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 30 June 2021. (3) Other expenses includes foreign exchange fluctuation loss (net) of Rs 1.19 crores for the quarter ended 31 March 2021, Rs 17.31 crores for the quarter ended 31 March 2020 and Rs 14.09 crores for the year ended 31 March 2020, and other income includes foreign exchange fluctuation gain (net) of Rs 2.61 crores for the quarter ended 31 December 2020 and Rs 4.99 crores for the year ended 31 March 2021, on standalone basis. (4) Based on the guiding principles given in Ind AS 108 on 'Operating Segments', the Company's business activity falls within two operating segments, namely: (a) Carbon materials and chemicals, and (b) Power ` (5) The Nomination and Remuneration Committee of the Company at its meeting held on 22 March 2021, has allotted 157,496 equity shares of Re 1 each to the option grantees pursuant to exercise of options under the Company’s “Himadri Employee Stock Option Plan 2016”. As a result of such allotment, the paid up equity share capital of the Company has increased from 418,807,782 equity shares to 418,965,278 equity shares of face value of Re 1 each. (6) The standalone figures for the three months ended 31 March 2021 and the corresponding three months ended 31 March 2020 in the previous year as reported in these standalone financial results are the balancing figures between audited figures in respect of the full financial year and the published year to date standalone figures up to the end of the nine months of the relevant financial year. Also the standalone figures up to the third quarter had only been reviewed and not subjected to audit. (7) Section 115 BAA of the Income-tax Act, 1961, introduced by the Taxation Laws (Amendment) Act, 2019 gives a one-time irreversible option for payment of income-tax at reduced rate with effect from financial year commencing 1 April 2019 subject to certain conditions. The Company has made an assessment of the impact of the above amendment and decided to continue with the existing tax structure until utilisation of accumulated Minimum Alternative Tax ('MAT'). However, the Company has re-measured the deferred tax assets / liability that is expected to reverse on exercising the option on the future date as per Ind AS 12 'Income Taxes' and thus, reversal of net deferred tax liability of Rs 8 Crores (31 March 2020: Rs 70 crores) has been recognised during the fourth quarter of the relevant financial year. (8) The Company has considered the possible risk that may result from the pandemic relating to COVID-19 and expects to recover the carrying amount of all its assets including inventories, receivable, investments and other financial and non-financial assets in the ordinary course of business based on the internal and external information available upto the date of approval of these standalone financial results. The Company is continuously monitoring for any material changes in future economic conditions. (9) The Company had made investments in equity shares and given loans and advances to its wholly owned subsidiary, AAT Global Limited ('AAT'), Hongkong. AAT, in turn, invested in equity shares and had given loans and advances to its subsidiary, Shandong Dawn Himadri Chemical Industry Ltd ('SDHCIL'), China. There had been shortfall in the business performance of both AAT and SDHCIL compared with budgets and further changes in the technology, market, economic environment had adverse impact on the value of the investments and recoverability of loans and advances given. Multi segment 2020-04-01 2021-03-31 Audited Standalone 16794600000.00 138300000.00 16932900000.00 11564600000.00 0.00 836200000.00 755100000.00 332100000.00 442200000.00 2362900000.00 16293100000.00 639800000.00 0.00 639800000.00 118400000.00 54600000.00 173000000.00 0.00 466800000.00 0.00 0.00 0.00 0.00 466800000.00 155700000.00 622500000.00 0.00 0.00 419000000.00 1 16663800000.00 1.11 1.11 0.00 0.00 1.11 1.11 Other Expenses 758200000.00 Other Expenses 2362900000.00 (a) Carbon materials and chemicals 5625400000.00 (b) Power 219500000.00 (a) Carbon materials and chemicals 16686500000.00 (b) Power 756500000.00 5844900000.00 17443000000.00 189500000.00 648400000.00 5655400000.00 16794600000.00 (a) Carbon materials and chemicals 97800000.00 (b) Power 197700000.00 (a) Carbon materials and chemicals 152400000.00 (b) Power 681200000.00 295500000.00 833600000.00 70600000.00 332100000.00 -17400000.00 Other unallocable expenses net of unallocable income includes other income, foreign exchange loss/ (gain) (net), and exceptional items fully unallocable -138300000.00 242300000.00 639800000.00 (a) Carbon materials and chemicals 24205900000.00 (b) Power 494900000.00 24700800000.00 2279100000.00 26979900000.00 (a) Carbon materials and chemicals 2052000000.00 (b) Power 15700000.00 2067700000.00 7829400000.00 9897100000.00 332100000.00 -33200000.00 -1663500000.00 30000000.00 0.00 0.00 0.00 375600000.00 0.00 -639100000.00 0.00 129600000.00 0.00 442200000.00 0.00 0.00 0.00 108300000.00 0.00 46200000.00 0.00 28700000.00 5100000.00 -900000.00 0.00 0.00 0.00 0.00 0.00 -896300000.00 -256500000.00 0.00 0.00 0.00 136000000.00 0.00 -392500000.00 0.00 0.00 1156900000.00 1156000000.00 0.00 0.00 0.00 0.00 100000.00 349100000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1300000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 19300000.00 0.00 -804500000.00 0.00 -1134600000.00 0.00 0.00 0.00 0.00 0.00 0.00 3000000.00 0.00 4079100000.00 1947200000.00 0.00 9600000.00 62800000.00 361400000.00 0.00 -45500000.00 1655600000.00 128500000.00 -100000.00 128400000.00 374400000.00 502800000.00