ABB2021-07-012021-09-30in-bse-fin:OneOperatingExpenses01Member ABB2021-07-012021-09-30in-bse-fin:OneOperatingExpenses02Member ABB2021-07-012021-09-30in-bse-fin:FourOperatingExpenses01Member ABB2021-07-012021-09-30in-bse-fin:FourOperatingExpenses02Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentRevenue01Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentRevenue02Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentRevenue03Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentRevenue04Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentRevenue05Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentRevenue06Member ABB2021-07-012021-09-30in-bse-fin:FourReportableSegmentRevenue01Member ABB2021-07-012021-09-30in-bse-fin:FourReportableSegmentRevenue02Member ABB2021-07-012021-09-30in-bse-fin:FourReportableSegmentRevenue03Member ABB2021-07-012021-09-30in-bse-fin:FourReportableSegmentRevenue04Member ABB2021-07-012021-09-30in-bse-fin:FourReportableSegmentRevenue05Member ABB2021-07-012021-09-30in-bse-fin:FourReportableSegmentRevenue06Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentResults01Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentResults02Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentResults03Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentResults04Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentResults05Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentResults06Member ABB2021-07-012021-09-30in-bse-fin:FourReportableSegmentResults01Member ABB2021-07-012021-09-30in-bse-fin:FourReportableSegmentResults02Member ABB2021-07-012021-09-30in-bse-fin:FourReportableSegmentResults03Member ABB2021-07-012021-09-30in-bse-fin:FourReportableSegmentResults04Member ABB2021-07-012021-09-30in-bse-fin:FourReportableSegmentResults05Member ABB2021-07-012021-09-30in-bse-fin:FourReportableSegmentResults06Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentAssets01Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentAssets02Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentAssets03Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentAssets04Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentAssets05Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentAssets06Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentLiabilities01Member ABB2021-09-30in-bse-fin:OneReportableSegmentLiabilities01Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentLiabilities02Member ABB2021-09-30in-bse-fin:OneReportableSegmentLiabilities02Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentLiabilities03Member ABB2021-09-30in-bse-fin:OneReportableSegmentLiabilities03Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentLiabilities04Member ABB2021-09-30in-bse-fin:OneReportableSegmentLiabilities04Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentLiabilities05Member ABB2021-09-30in-bse-fin:OneReportableSegmentLiabilities05Member ABB2021-07-012021-09-30in-bse-fin:OneReportableSegmentLiabilities06Member ABB2021-09-30in-bse-fin:OneReportableSegmentLiabilities06Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares ABB 2021-01-01 2021-12-31 2021-10-11 INR Crores Third quarter Multi segment 2021-07-01 2021-09-30 Unaudited Standalone 17783900000.00 248100000.00 18032000000.00 9735600000.00 1638000000.00 -336200000.00 1440500000.00 20300000.00 263100000.00 3616700000.00 16378000000.00 1654000000.00 0.00 1654000000.00 511600000.00 -57300000.00 454300000.00 0.00 1199700000.00 -700000.00 -200000.00 -500000.00 0.00 1199200000.00 -500000.00 1198700000.00 0.00 0.00 423800000.00 2 5.66 5.66 0.00 0.00 5.66 5.66 0.00 0.00 0.00 1. This statement has been reviewed by the Audit Committee and recommended for approval to the Board and the Board approved at its meeting held on October 26, 2021. 2. During the quarter ended March 31, 2021, profit on sale of certain property, plant and equipment amounting to Rs. 74.53 Crores was disclosed as an exceptional item. The amount has been classified as an exceptional item in the year to date results for the period ended September 30, 2021. 3. On March 5, 2019, the Board of Directors of Company approved the Scheme of Arrangement amongst the Company and ABB Power Products and Systems India Limited (APPSIL) for Demerger of Company’s Power Grids business to APPSIL (“Demerger”) and the Appointed date for the Demerger was April 1, 2019. The Demerger was approved by National Company Law Tribunal (‘NCLT’) and the NCLT approval was filed with the Registrar of Companies on December 1, 2019 (Effective date). Further, expenses incurred relating to the above mentioned discontinued business is disclosed as part of discontinued operations. Multi segment 2021-01-01 2021-09-30 Unaudited Standalone 48325000000.00 752800000.00 49077800000.00 26491600000.00 4938800000.00 -897800000.00 4369000000.00 68100000.00 799700000.00 9464100000.00 45233500000.00 3844300000.00 745300000.00 4589600000.00 1149600000.00 50900000.00 1200500000.00 0.00 3389100000.00 -98900000.00 -24900000.00 -74000000.00 0.00 3315100000.00 143000000.00 3458100000.00 0.00 0.00 423800000.00 2 15.99 15.99 -0.35 -0.35 15.64 15.64 0.00 0.00 0.00 Other expenses 3000200000.00 Subcontracting charges 616500000.00 Other expenses 8021800000.00 Subcontracting charges 1442300000.00 Electrification 6933300000.00 Motion 7001800000.00 Others 107900000.00 Power Grids (Discontinued operations) 0.00 Process Automation 3395500000.00 Robotics & Discrete Automation 639000000.00 Electrification 19028800000.00 Motion 18318200000.00 Others 444100000.00 Power Grids (Discontinued operations) 0.00 Process Automation 9325600000.00 Robotics & Discrete Automation 2008300000.00 18077500000.00 49125000000.00 293600000.00 800000000.00 17783900000.00 48325000000.00 Electrification 835400000.00 Motion 761900000.00 Others 0.00 Power Grids (Discontinued operations) -700000.00 Process Automation 421700000.00 Robotics & Discrete Automation 75900000.00 Electrification 1974400000.00 Motion 2206900000.00 Others 0.00 Power Grids (Discontinued operations) -98900000.00 Process Automation 868000000.00 Robotics & Discrete Automation 174500000.00 2094200000.00 5124900000.00 20300000.00 68100000.00 420600000.00 4. On June 11, 2021, the Board of Director’s of ABB India Limited granted an in-principle approval of divestment/sale of Company’s Dodge Mechanical Power Transmission business. Subsequently on July 28, 2021, the board approved sale of aforesaid business to RBC Bearings Inc (headquartered in Oxford, Connecticut) on a slump sale basis for a consideration of not less than Rs. 43 Crores based on an independent valuation. The assets and liabilities of the aforesaid business as at September 30, 2021 have been classified as held for sale under Ind AS 105-Non Current Assets held for sale and Discontinued Operations. 5. Effective January 1, 2021, erstwhile Industrial Automation segment has been renamed as Process Automation. 6. The Company has taken into account all the possible impacts of COVID-19 in preparation of these financial results, including but not limited to its assessment of liquidity and going concern assumption & recoverable values of its financial and non-financial assets. The Company has carried out this assessment based on available internal and external sources of information up to the date of approval of these financial results and believes that the impact of COVID-19 is not material to these financial results and expects to recover the carrying amount of its assets. 566100000.00 1653300000.00 4490700000.00 Electrification 13748300000.00 Motion 12892300000.00 Others 0.00 Power Grids (Discontinued operations) 0.00 Process Automation 8937000000.00 Robotics & Discrete Automation 1315500000.00 36893100000.00 40912500000.00 77805600000.00 Electrification 8866800000.00 Motion 10665800000.00 Others 0.00 Power Grids (Discontinued operations) 0.00 Process Automation 7358400000.00 Robotics & Discrete Automation 1241900000.00 28132900000.00 11210300000.00 39343200000.00