CLEAN2021-10-012021-12-31in-bse-fin:OneOperatingExpenses01Member CLEAN2021-10-012021-12-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CLEAN 2021-04-01 2022-03-31 2022-01-25 INR Millions Third quarter Single segment Organic and inorganic chemicals 2021-10-01 2021-12-31 Unaudited Standalone 1808130000.00 74480000.00 1882610000.00 604920000.00 0.00 27850000.00 86760000.00 10000.00 59960000.00 327360000.00 1106860000.00 775750000.00 0.00 775750000.00 182150000.00 13780000.00 195930000.00 0.00 579820000.00 0.00 0.00 0.00 0.00 579820000.00 -30000.00 579790000.00 0.00 0.00 106220000.00 1 5.46 5.46 0.00 0.00 5.46 5.46 1. The above unaudited standalone financial results have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors in their respective meetings held on February 07, 2022.These unaudited standalone financial results of the company are prepared in accordance with Indian Accounting Standards (referred to as Ind AS ) as prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time. 2. The Statutory Auditors of the Company have conducted a limited review of the above standalone financial results of the Company for the quarter and nine months ended December 31, 2021. An unmodified review report has been issued by them thereon. 3. The standalone results of the Company are available on the Company's website, www.cleanscience.co.in and also on the website of the BSE Limited, www.bseindia.com and National Stock Exchange of India Limited, www.nseindia.com, where the shares of the Company are listed. 4. Where financial results contain both consolidated financial results and standalone financial results of the parent, segment information is required to be presented only in the consolidated financial results. Accordingly, segment information has been presented in the consolidated financial results. 5. Details included in Other income (net) are as below: Quarter December 31,2021 (Unaudited) Nine Months Dec 2021 (Unaudited) 'Exchange gain 42.15 106.21 'Fair value gain on financial assets (investments) at fair value through profit or loss 13.22 29.12 6. The Company was incorporated on November 7, 2003 and in July 2021 the Shareholders of the Company made an offer for sale of 17,184,682 equity shares aggregating to INR 15,466.22 million. The equity shares of the Company got listed on BSE Limited (BSE) and National Stock Exchange of India Limited (NSE) on 19 July 2021 and expenses incurred by the Company in connection with the IPO are recovered from the selling shareholders. Hence, the Company was not mandatorily required to prepare and publish quarterly results up to the year ended March 31, 2021. The audit of the special purpose Financial Statements for the nine months period ended December 31, 2020 was conducted for the purpose of the Draft Offer Document. Accordingly, Figures for the quarter ended December 31, 2020 are the balancing figures between audited financial statements for nine months period ended December 31, 2020 and unaudited & unreviewed financial statements for period ended September 30,2020 which were approved by Board of Directors. 7. The equity shares and basic/diluted earnings per share for the comparitive period (quarter ended December 31, 2020 ) has been presented to reflect the adjustments for issue of bonus shares as approved by shareholders on December 24, 2020 and stock split as approved by shareholders on February 25, 2021 in accordance with Ind AS 33 - Earnings per share. 8. In view of pandemic relating to COVID -19, the Company has considered internal and external information assessing the recoverability of receivables, intangible assets and other financial assets. However, the actual impact of COVID-19 on the Company's financial statements may differ from that estimated and the Company will continue to closely monitor any material changes to future economic conditions. 9. Previous period's figures have been regrouped /reclassified wherever necessary to conform with the current period's classification/ disclosure. Single segment 2021-04-01 2021-12-31 Unaudited Standalone 4802820000.00 225840000.00 5028660000.00 1641950000.00 0.00 -106910000.00 252630000.00 160000.00 178990000.00 853150000.00 2819970000.00 2208690000.00 0.00 2208690000.00 530200000.00 17330000.00 547530000.00 0.00 1661160000.00 0.00 0.00 0.00 0.00 1661160000.00 -90000.00 1661070000.00 0.00 0.00 106220000.00 1 15.64 15.63 0.00 0.00 15.64 15.63 Other Expenses 327360000.00 Other Expenses 853150000.00