OLECTRA2021-10-012021-12-31in-bse-fin:OneOperatingExpenses01Member OLECTRA2021-10-012021-12-31in-bse-fin:OneOperatingExpenses02Member OLECTRA2021-10-012021-12-31in-bse-fin:OneOperatingExpenses03Member OLECTRA2021-10-012021-12-31in-bse-fin:FourOperatingExpenses01Member OLECTRA2021-10-012021-12-31in-bse-fin:FourOperatingExpenses02Member OLECTRA2021-10-012021-12-31in-bse-fin:FourOperatingExpenses03Member OLECTRA2021-10-012021-12-31in-bse-fin:OneReportableSegmentRevenue01Member OLECTRA2021-10-012021-12-31in-bse-fin:OneReportableSegmentRevenue02Member OLECTRA2021-10-012021-12-31in-bse-fin:FourReportableSegmentRevenue01Member OLECTRA2021-10-012021-12-31in-bse-fin:FourReportableSegmentRevenue02Member OLECTRA2021-10-012021-12-31in-bse-fin:OneReportableSegmentResults01Member OLECTRA2021-10-012021-12-31in-bse-fin:OneReportableSegmentResults02Member OLECTRA2021-10-012021-12-31in-bse-fin:FourReportableSegmentResults01Member OLECTRA2021-10-012021-12-31in-bse-fin:FourReportableSegmentResults02Member OLECTRA2021-10-012021-12-31in-bse-fin:OneReportableSegmentAssets01Member OLECTRA2021-10-012021-12-31in-bse-fin:OneReportableSegmentAssets02Member OLECTRA2021-10-012021-12-31in-bse-fin:OneReportableSegmentLiabilities01Member OLECTRA2021-12-31in-bse-fin:OneReportableSegmentLiabilities01Member OLECTRA2021-10-012021-12-31in-bse-fin:OneReportableSegmentLiabilities02Member OLECTRA2021-12-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares OLECTRA 2021-04-01 2022-03-31 2022-01-18 INR Lakhs Third quarter Multi segment 2021-10-01 2021-12-31 Unaudited Consolidated 2082596000.00 15379000.00 2097975000.00 1599291000.00 0.00 -102969000.00 93855000.00 21493000.00 74515000.00 206383000.00 1892568000.00 205407000.00 0.00 205407000.00 -38794000.00 119458000.00 80664000.00 0.00 124743000.00 0.00 0.00 0.00 1690000.00 126433000.00 0.00 126433000.00 126615000.00 -182000.00 126433000.00 -182000.00 328323000.00 4 1.54 1.54 0.00 0.00 1.54 1.54 Notes The above unaudited standalone financial results were reviewed by the audit Committee and thereafter approved at the meeting of the Board of Directors held on 29th January 2022. The auditors have issued unqualifed audit opinion on these results.'The above Standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards ( Ind AS ) as prescribed under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standard) Rules, 2015, as amended.Segment reporting: In line with the provisions of Ind AS 108 - operating segments, the operations of the Company fall primarily under manufacturing of Composite Polymer Insulators and Electric Buses and accordingly considered under reportable segments by the management. The Company has performed a detailed assessment of its liquidity position and the recoverability of the assets as at the balance sheet date and has concluded that based on current indicators of future economic conditions, the carrying value of the assets will be recovered. Management believes that it has fully considered all possible impact of known events in the preparation of the standalone financial results. However, given the effect of the lockdown on the overall economic activity and in particular on the automotive industry, the impact assessment of COVID-19 is a continuing process, given the uncertainties associated with its nature and duration. The Company will continue to monitor any material changes to future economic conditions and the consequent impact on its business, if any, which may be different from those estimated on the date of approval of these financial statements. The Code on Social Security, 2020 ( Code ) received Presidential assent in September 2020. The Code has been published in the Gazette of India. However the related final rules have not yet been issued and the date on which the Code will come into effect has not been notified. The Company will assess the impact of the Code and the rules thereunder when they come into effect. During the quarter ended September 30, 2021, the Company has recognised (a) Rs.255.81 Lakhs towards one time severance cost in Insulators Division and (b) Profit on sale of wholly owned subsidiary of the Company (TF Solar Power Private Limited) to Trinity Infraventures Ltd of Rs.1 Lakhs. Accordingly, the total amount of Rs. 254.81 Lakhs has been considered as “Exceptional Items”. The Company has elected to exercise the option permitted under section 115 BAA of the Income Tax Act, 1961, as introduced by the Taxation Laws (Amendment) Ordinance 2019. Accordingly, as of December 31, 2021, the Company had recognised Provision for Income Tax and re-measured its Deferred Tax Liabilities based on the rates prescribed in the aforesaid section. The corresponding impact of adopting this option has also been recognised in the Statement of Profit and Loss for the Quarter and Nine months period ended December 31, 2021. The previous year figures have been regrouped / reclassified, wherever necessary to conform to the current period presentation. Multi segment 2021-04-01 2021-12-31 Unaudited Consolidated 3219583000.00 45319000.00 3264902000.00 2133999000.00 0.00 -32331000.00 235483000.00 50546000.00 217446000.00 356537000.00 2961680000.00 303222000.00 -25467000.00 277755000.00 -27431000.00 133426000.00 105995000.00 0.00 171760000.00 0.00 0.00 0.00 3840000.00 175600000.00 0.00 175600000.00 175784000.00 -184000.00 175600000.00 -184000.00 328323000.00 4 2.14 2.14 0.00 0.00 2.14 2.14 Other Expenses 127703000.00 Power & Fuel 8946000.00 Testing & other operating expenses 69734000.00 Other Expenses 202732000.00 Power & Fuel 25486000.00 Testing & other operating expenses 128319000.00 E-Bus Division 1871274000.00 Insulator Division 211322000.00 E-Bus Division 2560315000.00 Insulator Division 659268000.00 2082596000.00 3219583000.00 0.00 0.00 2082596000.00 3219583000.00 E-Bus Division 281694000.00 Insulator Division 18430000.00 E-Bus Division 274766000.00 Insulator Division 47178000.00 300124000.00 321944000.00 21493000.00 50546000.00 -2964000.00 -10197000.00 281595000.00 281595000.00 E-Bus Division 8625304000.00 Insulator Division 1513253000.00 10138557000.00 137619000.00 10276176000.00 E-Bus Division 2405850000.00 Insulator Division 287484000.00 2693334000.00 0.00 2693334000.00