HSCL2021-07-012021-09-30in-bse-fin:OneOperatingExpenses01Member HSCL2021-07-012021-09-30in-bse-fin:FourOperatingExpenses01Member HSCL2021-07-012021-09-30in-bse-fin:OneReportableSegmentRevenue01Member HSCL2021-07-012021-09-30in-bse-fin:OneReportableSegmentRevenue02Member HSCL2021-07-012021-09-30in-bse-fin:FourReportableSegmentRevenue01Member HSCL2021-07-012021-09-30in-bse-fin:FourReportableSegmentRevenue02Member HSCL2021-07-012021-09-30in-bse-fin:OneReportableSegmentResults01Member HSCL2021-07-012021-09-30in-bse-fin:OneReportableSegmentResults02Member HSCL2021-07-012021-09-30in-bse-fin:FourReportableSegmentResults01Member HSCL2021-07-012021-09-30in-bse-fin:FourReportableSegmentResults02Member HSCL2021-07-012021-09-30in-bse-fin:OneReportableSegmentAssets01Member HSCL2021-07-012021-09-30in-bse-fin:OneReportableSegmentAssets02Member HSCL2021-07-012021-09-30in-bse-fin:OneReportableSegmentLiabilities01Member HSCL2021-09-30in-bse-fin:OneReportableSegmentLiabilities01Member HSCL2021-07-012021-09-30in-bse-fin:OneReportableSegmentLiabilities02Member HSCL2021-09-30in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares HSCL 2021-04-01 2022-03-31 2021-11-03 INR Crores Half yearly true Cash Flow Indirect Multi segment 2021-07-01 2021-09-30 Unaudited Standalone 6452800000.00 25100000.00 6477900000.00 5347500000.00 0.00 -190100000.00 217600000.00 74800000.00 113700000.00 768100000.00 6331600000.00 146300000.00 0.00 146300000.00 25500000.00 3900000.00 29400000.00 0.00 116900000.00 0.00 0.00 0.00 0.00 116900000.00 -61400000.00 55500000.00 0.00 0.00 419000000.00 1 0.28 0.28 0.00 0.00 0.28 0.28 (2) The above unaudited standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 12 November 2021. A Limited Review of these standalone financial results for the quarter and six months ended 30 September 2021 has been carried out by the Statutory Auditors, as required under Regulation 33 of SEBI (LODR) Regulations, 2015. (3) Other expenses includes foreign exchange fluctuation loss (net) of Rs 3.46 crores for the quarter ended 30 September 2021, Re 0.26 crore for the quarter ended 30 June 2021 and Rs 3.72 crores for the six months ended 30 September 2021, and other income includes foreign exchange fluctuation gain (net) of Rs 2.31 crores for the quarter ended 30 September 2020, Rs 3.57 crores for the six months ended 30 September 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) 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 had been recognised during the previous financial year. (6) 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. (7) Earnings per share is not annualised for the quarter ended 30 September 2021, 30 June 2021, 30 September 2020, six months ended 30 September 2021 and 30 September 2020. Multi segment 2021-04-01 2021-09-30 Unaudited Standalone 11850300000.00 37400000.00 11887700000.00 9990900000.00 0.00 -594500000.00 396300000.00 153200000.00 226700000.00 1382500000.00 11555100000.00 332600000.00 0.00 332600000.00 58000000.00 300000.00 58300000.00 0.00 274300000.00 0.00 0.00 0.00 0.00 274300000.00 110000000.00 384300000.00 0.00 0.00 419000000.00 1 0.66 0.66 0.00 0.00 0.66 0.66 Other Expenses 768100000.00 Other Expenses 1382500000.00 Carbon materials and chemicals 6402500000.00 Power 274100000.00 Carbon materials and chemicals 11767200000.00 Power 506100000.00 6676600000.00 12273300000.00 223800000.00 423000000.00 6452800000.00 11850300000.00 Carbon materials and chemicals -20200000.00 Power 250800000.00 Carbon materials and chemicals 23600000.00 Power 462000000.00 230600000.00 485600000.00 74800000.00 153200000.00 9500000.00 Other unallocable expenses net of unallocable income includes other income, foreign exchange loss/ (gain) (net), and exceptional items fully unallocable -200000.00 146300000.00 332600000.00 Carbon materials and chemicals 26678700000.00 Power 512900000.00 27191600000.00 2540400000.00 29732000000.00 Carbon materials and chemicals 4905500000.00 Power 22900000.00 4928400000.00 7397000000.00 12325400000.00 153200000.00 -1841700000.00 -184700000.00 0.00 0.00 0.00 0.00 -603400000.00 0.00 2468500000.00 0.00 337000000.00 0.00 226800000.00 0.00 0.00 0.00 -12100000.00 0.00 12800000.00 0.00 3800000.00 2300000.00 0.00 0.00 0.00 0.00 0.00 0.00 554900000.00 887500000.00 0.00 0.00 0.00 81500000.00 0.00 806000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100000.00 101300000.00 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 11900000.00 0.00 765200000.00 0.00 675900000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -292600000.00 196400000.00 0.00 11200000.00 0.00 132600000.00 0.00 19400000.00 -613400000.00 868500000.00 0.00 868500000.00 502800000.00 1371300000.00