BATAINDIA2021-07-012021-09-30in-bse-fin:OneOperatingExpenses01Member BATAINDIA2021-07-012021-09-30in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares BATAINDIA 2021-04-01 2022-03-31 2021-10-21 INR Millions Half yearly true Cash Flow Indirect Single segment Footwear & Accessories 2021-07-01 2021-09-30 Unaudited Standalone 6141210000.00 114570000.00 6255780000.00 704970000.00 2608220000.00 -419480000.00 896810000.00 219560000.00 585860000.00 1159620000.00 5755560000.00 500220000.00 0.00 500220000.00 0.00 129730000.00 129730000.00 0.00 370490000.00 0.00 0.00 0.00 0.00 370490000.00 -12260000.00 358230000.00 0.00 0.00 642640000.00 5 2.88 2.88 0.00 0.00 2.88 2.88 Notes: 1 The above standalone results were reviewed by the Audit Committee and approved by the Board of Directors at the Board Meeting held on November 3, 2021. The above results have been prepared in accordance with Indian Accounting Standards (Ind AS)- 34- Interim Financial Reporting as prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules 2015, as amended. 2 COVID-19 pandemic had a significant impact on the business operations and the financial results of the Company for the quarter and half year ended September 30, 2021 and for the year ended March 31, 2021. The Company has made detailed assessment of the recoverability and carrying values of its assets comprising property, plant and equipment, investments, inventories, receivables, other current assets, deferred tax assets, etc. as at the period end and on the basis of evaluation, has concluded that no material adjustments are required in the financial results except impairment on investment and loan to susbidiary (refer note 5 below). Given the uncertainties associated with nature, condition and duration of COVID-19, the impact assessment on the Company's financial results will be continuously made and provided for as required. 3 The Company operates in a single business segment, i.e., Footwear and Accessories. 4 The Company has elected to apply the practical expedient of not assessing the rent concessions as a lease modification, as per MCA notification dated July 24, 2020 and June 18, 2021, on IND-AS 116 for rent concessions which are granted due to COVID-19 pandemic. According to the notification, out of total rent concessions confirmed for the six months ended September 30, 2021, September 30, 2020 and for year ended March 31, 2021 amounting to Rs. 494.38 million, Rs. 775.76 million and Rs. 1,010.29 million respectively has been accounted as a reduction from rent expense to the extent available and balance of NIL, Rs. 300.42 million and Rs. 300.42 million for the six months ended September 30, 2021, September 30, 2020 and year ended March 31, 2021, respectively, has been accounted as “Other income”. Single segment 2021-04-01 2021-09-30 Unaudited Standalone 8811700000.00 236350000.00 9048050000.00 1036460000.00 4163350000.00 -1135420000.00 1785050000.00 449420000.00 1086530000.00 2111300000.00 9496690000.00 -448640000.00 0.00 -448640000.00 0.00 -105930000.00 -105930000.00 0.00 -342710000.00 0.00 0.00 0.00 0.00 -342710000.00 -13760000.00 -356470000.00 0.00 0.00 642640000.00 5 -2.67 -2.67 0.00 0.00 -2.67 -2.67 Other Expenses 1159620000.00 Other Expenses 2111300000.00 449420000.00 -1204210000.00 123620000.00 0.00 -61990000.00 -3560000.00 -520000.00 -49010000.00 0.00 12170000.00 3370000.00 45930000.00 0.00 1086530000.00 0.00 2680000.00 0.00 -38040000.00 0.00 0.00 0.00 236350000.00 0.00 0.00 0.00 0.00 0.00 39600000.00 0.00 169640000.00 -279000000.00 0.00 0.00 0.00 8270000.00 0.00 -287270000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3730000.00 92480000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 87330000.00 0.00 1923740000.00 0.00 1922320000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1470770000.00 511790000.00 10580000.00 0.00 0.00 -1993140000.00 -358090000.00 0.00 -358090000.00 544330000.00 186240000.00