HSCL2022-10-012022-12-31 HSCL2022-10-012022-12-31 HSCL2022-10-012022-12-31in-bse-fin:OneOperatingExpenses01Member HSCL2022-10-012022-12-31in-bse-fin:FourOperatingExpenses01Member HSCL2022-12-31 HSCL2022-10-012022-12-31in-bse-fin:OneReportableSegmentRevenue01Member HSCL2022-10-012022-12-31in-bse-fin:OneReportableSegmentRevenue02Member HSCL2022-10-012022-12-31in-bse-fin:FourReportableSegmentRevenue01Member HSCL2022-10-012022-12-31in-bse-fin:FourReportableSegmentRevenue02Member HSCL2022-10-012022-12-31in-bse-fin:OneReportableSegmentResults01Member HSCL2022-10-012022-12-31in-bse-fin:OneReportableSegmentResults02Member HSCL2022-10-012022-12-31in-bse-fin:FourReportableSegmentResults01Member HSCL2022-10-012022-12-31in-bse-fin:FourReportableSegmentResults02Member HSCL2022-10-012022-12-31in-bse-fin:OneReportableSegmentAssets01Member HSCL2022-10-012022-12-31in-bse-fin:OneReportableSegmentAssets02Member HSCL2022-10-012022-12-31in-bse-fin:OneReportableSegmentLiabilities01Member HSCL2022-12-31in-bse-fin:OneReportableSegmentLiabilities01Member HSCL2022-10-012022-12-31in-bse-fin:OneReportableSegmentLiabilities02Member HSCL2022-12-31in-bse-fin:OneReportableSegmentLiabilities02Member HSCL2022-10-012022-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member HSCL2022-10-012022-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member HSCL2022-10-012022-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member HSCL2022-10-012022-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member HSCL2022-10-012022-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member HSCL2022-10-012022-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500184 HSCL NA Himadri Speciality Chemical Limited Equity 2022-04-01 2023-03-31 2023-02-10 2023-02-03 INR Crores Third quarter 17:30:00 18:20:00 2023-02-10 2023-02-10 Not applicable Multi segment 2022-10-01 2022-12-31 Unaudited Consolidated 10373900000.00 76700000.00 10450600000.00 8320500000.00 0.00 -119100000.00 211100000.00 202500000.00 128500000.00 912400000.00 9655900000.00 794700000.00 0.00 794700000.00 135100000.00 7500000.00 142600000.00 0.00 652100000.00 0.00 0.00 0.00 0.00 652100000.00 40900000.00 693000000.00 651900000.00 200000.00 693900000.00 -900000.00 419400000.00 1 1.55 1.55 0.00 0.00 1.55 1.55 (1) The above unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 10 February 2023. A Limited Review of these consolidated financial results for the quarter and nine months ended 31 December 2022 has been carried out by the Statutory Auditors, as required under Regulation 33 of SEBI (LODR) Regulations, 2015. (2) Other expenses includes foreign exchange fluctuation loss (net) of Rs 4.17 crores for the quarter ended 31 December 2022, Rs 5.54 crores for the quarter ended 30 September 2022, Rs 23.34 crores for the nine months ended 31 December 2022, Re 0.74 crore for the nine months ended 31 December 2021 and Rs 6.81 crores for the year ended 31 March 2022, and other income includes foreign exchange fluctuation gain (net) of Rs 2.57 crores for the quarter ended 31 December 2021, on consolidated basis. Finance cost includes exchange difference regarded as an adjustment to borrowing costs in accordance with Ind AS 23, of Rs 3.72 crores for the quarter ended 31 December 2022, Rs 6.13 crores for the quarter ended 30 September 2022, Re 0.38 crore for the quarter ended 31 December 2021, Rs 14.40 Crores for the nine months ended 31 December 2022, Rs 2.24 Crores for the nine months ended 31 December 2021 and Rs 2.24 crores for the year ended 31 March 2022, on consolidated basis. (3) Based on the guiding principles given in Ind AS 108 on 'Operating Segments', the Group's business activity falls within two operating segments, namely: (a) Carbon materials and chemicals, and (b) Power (4) The consolidated financial results are prepared in accordance with the principles and procedures for the preparation and presentation of consolidated financial results as set out in Ind AS 110 'Consolidated Financial Statements' notified by Ministry of Corporate Affairs. The consolidated financial results of Himadri Speciality Chemical Limited (the Holding Company or the Parent), include its subsidiaries, namely AAT Global Limited and Shandong Dawn Himadri Chemical Industry Limited (the Holding Company or the Parent and its subsidiaries together referred to as the 'Group'), combined on a line-by-line basis by adding together the book values of like items of asset and liabilities, income and expenses eliminating intra-group balances and transactions and resulting unrealised gains/ (losses). The consolidated financial results are prepared applying uniform accounting policies on all material items. (5) The Nomination and Remuneration Committee of the Holding Company at its meeting held on 12 December 2022, has allotted 67,548 equity shares of Re 1 each to the option grantees pursuant to exercise of options under the Holding Company’s “Himadri Employee Stock Option Plan 2016”. As a result of such allotment, the paid up equity share capital of the Holding Company has increased from 419,339,650 equity shares to 419,407,198 equity shares of face value of Re 1 each. (6) The Group has considered the possible risk that may result from the pandemic relating to COVID-19 and expects to recover the carrying amount to 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 consolidated financial results. The Group is continuously monitoring for any material changes in future economic conditions. (7) Earnings per share is not annualised for the quarter ended 31 December 2022, 30 September 2022, 31 December 2021, nine months ended 31 December 2022 and 31 December 2021. (8) The figures of the corresponding previous periods/year have been regrouped/reclassified, wherever necessary, to conform to the classification for the current quarter and nine months ended 31 December 2022. Multi segment 2022-04-01 2022-12-31 Unaudited Consolidated 31429400000.00 174200000.00 31603600000.00 25988000000.00 0.00 -1254400000.00 699800000.00 528700000.00 385300000.00 3259600000.00 29607000000.00 1996600000.00 -300000000.00 1696600000.00 281300000.00 18800000.00 300100000.00 0.00 1396500000.00 0.00 0.00 0.00 0.00 1396500000.00 225400000.00 1621900000.00 1397200000.00 -700000.00 1622500000.00 -600000.00 419400000.00 1 3.33 3.33 0.00 0.00 3.33 3.33 Other Expenses 912400000.00 Other Expenses 3259600000.00 (a) Carbon materials and chemicals 10325700000.00 (b) Power 247600000.00 (a) Carbon materials and chemicals 31276400000.00 (b) Power 764400000.00 10573300000.00 32040800000.00 199400000.00 611400000.00 10373900000.00 31429400000.00 (a) Carbon materials and chemicals 742900000.00 (b) Power 219300000.00 (a) Carbon materials and chemicals 1913000000.00 (b) Power 671500000.00 962200000.00 2584500000.00 202500000.00 528700000.00 -35000000.00 Other unallocable expenses net of unallocable income includes other income, foreign exchange loss/ (gain) (net), and exceptional items fully unallocable 359200000.00 794700000.00 1696600000.00 (a) Carbon materials and chemicals 30818500000.00 (b) Power 1155500000.00 31974000000.00 6869800000.00 38843800000.00 (a) Carbon materials and chemicals 4916800000.00 (b) Power 46300000.00 4963100000.00 12415200000.00 17378300000.00 Remeasurements of the net defined benefit plan -500000.00 Net gain/ (loss) on investment in equity instruments accounted at fair value 20600000.00 Remeasurements of the net defined benefit plan -1500000.00 Net gain/ (loss) on investment in equity instruments accounted at fair value 383200000.00 20100000.00 381700000.00 4800000.00 86500000.00 Exchange differences in translating financial statements of foreign operations 25600000.00 Exchange differences in translating financial statements of foreign operations -69800000.00 25600000.00 -69800000.00 0.00 0.00