SELAN2021-10-012021-12-31in-bse-fin:OneOperatingExpenses01Member SELAN2021-10-012021-12-31in-bse-fin:OneOperatingExpenses02Member SELAN2021-10-012021-12-31in-bse-fin:OneOperatingExpenses03Member SELAN2021-10-012021-12-31in-bse-fin:OneOperatingExpenses04Member SELAN2021-10-012021-12-31in-bse-fin:FourOperatingExpenses01Member SELAN2021-10-012021-12-31in-bse-fin:FourOperatingExpenses02Member SELAN2021-10-012021-12-31in-bse-fin:FourOperatingExpenses03Member SELAN2021-10-012021-12-31in-bse-fin:FourOperatingExpenses04Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares SELAN 2021-04-01 2022-03-31 2022-01-29 INR Lakhs Third quarter Single segment The Company operates in a single segment of production of Oil and Natural Gas 2021-10-01 2021-12-31 Unaudited Standalone 194900000.00 18400000.00 213300000.00 0.00 0.00 -3300000.00 11300000.00 200000.00 5700000.00 159900000.00 173800000.00 39500000.00 0.00 39500000.00 19900000.00 -11400000.00 8500000.00 0.00 31000000.00 0.00 0.00 0.00 0.00 31000000.00 200000.00 31200000.00 0.00 0.00 152000000.00 10 2.04 2.04 0.00 0.00 2.04 2.04 0.00 0.00 0.00 1. The Statement has been prepared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 (Ind AS) prescribed under Section 133 of Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. 2. Residual value of Property Plant and Equipment (PPE) is considered as Nil for the purpose of depreciation calculation. 3. The selling price of crude oil is determined at the prevailing international market rates in US Dollars. Fluctuations in the international price of crude oil and Dollar vs Rupee Exchange rates, affect the profitability of the Company. 4.The Company operates in a single segment of production of Oil and Natural Gas. Therefore, Ind AS-108 on Segment Reporting is not applicable to the Company. 5. The Management of the Company has taken into consideration the impact of the known internal and external events arising from COVID-19 pandemic while preparing the financial results. As a part of such assessment, the Management has considered the recoverability of assets, investments, loans , trade receivables etc. and future cash flow position upto the date of approval of these financial results. The impact assessment of pandemic is a continuing process given the uncertainties associated with its nature and duration. Being in the nature of essential commodities, using the principles of prudence in applying judgements and estimates, the company expects no significant impact on the continuity of operations of the business on long term basis and expects to recover carrying amount of assets, investments, loans , trade receivables etc. On the Capex front, the company expects to go ahead with its capex plans and ensure execution of the same. The comapny has adequate funds for meeting its working capital and capex requirements, therefore there are no liquidity concerns. 6. Previous period figures have been reclassified / regrouped / restated, wherever necessary. 7. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 05.02.2022. Single segment 2021-04-01 2021-12-31 Unaudited Standalone 539900000.00 57000000.00 596900000.00 0.00 0.00 -2400000.00 32900000.00 700000.00 17400000.00 447700000.00 496300000.00 100600000.00 0.00 100600000.00 50200000.00 -18700000.00 31500000.00 0.00 69100000.00 0.00 0.00 0.00 0.00 69100000.00 -200000.00 68900000.00 0.00 0.00 152000000.00 10 4.55 4.55 0.00 0.00 4.55 4.55 0.00 0.00 0.00 Development of Hydrocarbon Properties amortised 46600000.00 Operating Expenses 28700000.00 Other Expenses 18800000.00 Royalty and Cess 65800000.00 Development of Hydrocarbon Properties amortised 140700000.00 Operating Expenses 78800000.00 Other Expenses 47900000.00 Royalty and Cess 180300000.00