CASTROLIND2021-07-012021-09-30in-bse-fin:OneOperatingExpenses01Member CASTROLIND2021-07-012021-09-30in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CASTROLIND 2021-01-01 2021-12-31 2021-10-01 INR Crores Third quarter Single segment Lubricants 2021-07-01 2021-09-30 Unaudited Standalone 10732000000.00 84000000.00 10816000000.00 5089000000.00 454000000.00 -134000000.00 594000000.00 6000000.00 204000000.00 2104000000.00 8317000000.00 2499000000.00 0.00 2499000000.00 672000000.00 -32000000.00 640000000.00 0.00 1859000000.00 0.00 0.00 0.00 0.00 1859000000.00 0.00 1859000000.00 0.00 0.00 4946000000.00 5 1.88 1.88 0.00 0.00 1.88 1.88 Notes: 1. The above is an extract of the detailed format of quarterly financial results filed with the stock exchanges under Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. The full format of quarterly financial results is available on the stock exchange websites. (www.bseindia.com and www.nseindia.com) and the Company's website (hltps://www.castrol.com/en_in/india/investors/financial-results.html). 2. The financial results have been prepared in accordance with Indian Accounting Standards ( IND AS ) notified under section 133 of the Companies Act ( the Act ) read with Companies (Indian Accounting Standards) Rules, 2015 as amended. 3. The above results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 29 October 2021. 4. The above results have been subjected to Limited Review'' by the Statutory Auditors of the Company. 5. The Company's business segment consists of a single segment of Lubricants in accordance with the requirements of Indian Accounting Standard (Ind AS)- 108 Operating Segment. Accordingly, no separate segment information has been provided. 6.Estimation of uncertainties relating to the global health pandemic from COVID-19: The Company has considered the possible effects that may result from the pandemic relating to COVID-19 in the preparation of the financial results including the recoverability of carrying amounts of financial and non-financial assets. In developing the assumptions relating to the possible future uncertainties in the global economic conditions because of the pandemic, the Company has, at the date of approval of the financial results, used internal and external sources of information and expects that the carrying amount of these assets will be recovered. The impact of COVID-19 on the financial results may be different from that estimated as at the date of approval of these financial results. 7. The Par1iament of India has approved the Code on Social Security, 2020 (the Code) which may impact the contributions by the Company towards provident fund, gratuity and ESIC. The Code has been published in the Gazette of India however, the effective date has not yet been notified. The Company will assess the impact of the Code when ii comes into effect and will record any related impact in the period the Code becomes effective, if any. 8. Employee benefit expenses include one time cost Rs. 19.5 crore for the year ended 31 December 2020 towards Organisation Transformation and Restructuring Programme implemented during the previous year. Single segment 2021-01-01 2021-09-30 Unaudited Standalone 31015000000.00 360000000.00 31375000000.00 14157000000.00 1462000000.00 -506000000.00 1688000000.00 19000000.00 618000000.00 6213000000.00 23651000000.00 7724000000.00 0.00 7724000000.00 2114000000.00 -85000000.00 2029000000.00 0.00 5695000000.00 0.00 0.00 0.00 0.00 5695000000.00 -11000000.00 5684000000.00 0.00 0.00 4946000000.00 5 5.76 5.76 0.00 0.00 5.76 5.76 Other Expenses 2104000000.00 Other Expenses 6213000000.00