CASTROLIND2022-01-012022-03-31in-bse-fin:OneOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CASTROLIND 2022-01-01 2022-12-31 2022-04-01 INR Crores First quarter Single segment Lubricants 2022-01-01 2022-03-31 Unaudited Standalone 12357000000.00 150000000.00 12507000000.00 5704000000.00 642000000.00 -189000000.00 702000000.00 7000000.00 202000000.00 2326000000.00 9394000000.00 3113000000.00 0.00 3113000000.00 836000000.00 -7000000.00 829000000.00 0.00 2284000000.00 0.00 0.00 0.00 0.00 2284000000.00 0.00 2284000000.00 0.00 0.00 4946000000.00 5 2.31 2.31 0.00 0.00 2.31 2.31 Notes: 1. The financial results have been prepared in accordance with Indian Accounting Standards (“IND AS”) notified under section 133 of the Companies Act (“the Act”) read with Companies (Indian Accounting Standards) Rules, 2015 as amended. 2. The above results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 2 May 2022. 3. The above results have been subjected to Limited Review by the Statutory Auditors of the Company. 4. The Company's business segment consists of a single segment of Lubricants in accordance with the requirements of Indian Accounting Standard (Ind AS) - 108 Operating Segment. Accordingly, no separate segment information has been provided. 5. The figures of the quarter ended December 31, 2021 are the balancing figures between audited figures in respect of the full financial year ended 2021 and the published year to date figures up to September 30, 2021 6. Estimation of uncertainties relating to the global health pandemic from COVID-19: The Company continues to evaluate the possible effects, if any, that may result from the pandemic relating to COVID-19 in the preparation of the financial results including the recoverability of carrying amounts of financial and non-financial assets. In developing the assumptions relating to the possible future uncertainties in the global economic conditions because of the pandemic, the Company has, at the date of approval of these financial results. 7. The Parliament of India has approved the Code on Social Security, 2020 (the Code) which may impact the contributions by the Company towards provident fund, gratuity and ESIC. The Code has been published in the Gazette of India however, the effective date has not yet been notified. The Company will assess the impact of the Code when it comes into effect and will record any related impact in the period the Code becomes effective, if any. Other Expenses 2326000000.00