HUDCO2019-10-012019-12-31in-bse-fin:OneOperatingExpenses01Member HUDCO2019-10-012019-12-31in-bse-fin:FourOperatingExpenses01Member HUDCO2019-10-012019-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member HUDCO2019-10-012019-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares HUDCO 2019-04-01 2020-03-31 2020-01-23 INR Crores Third quarter Single segment Housing Finance 2019-10-01 2019-12-31 Unaudited Consolidated 17791300000.00 34500000.00 90600000.00 500000.00 11300000.00 0.00 0.00 7200000.00 17935400000.00 88500000.00 18023900000.00 0.00 0.00 0.00 546000000.00 12050500000.00 14800000.00 46700000.00 0.00 0.00 1667100000.00 157800000.00 14482900000.00 3541000000.00 0.00 3541000000.00 992500000.00 489100000.00 1481600000.00 2059400000.00 0.00 0.00 0.00 -500000.00 2058900000.00 -9600000.00 2049300000.00 0.00 0.00 0.00 0.00 20019000000.00 10 1.03 1.03 0.00 0.00 1.03 1.03 1.The above Consolidated unaudited financial results for the quarter/nine months ended 31st December, 2019 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on 3rd February, 2020. These unaudited financial results for the quarter/ nine months ended 31st December, 2019 have also been reviewed by the Statutory Auditors of the Company in compliance with the requirements of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. n n2.The consolidated financial results have been prepared in accordance with Ind AS -110 - Consolidate Financial Statements, prescribed under section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other relevant provisions of the Act. The consolidated unaudited financial results comprises of the financial results of the company and an associate company M/s Shristi Urban Infrastructure Development Ltd. (SUIDL). n n3.The Financial Results of associate Company M/s Shristi Urban Infrastructure Development Ltd. (SUIDL) are unaudited and are duly certified by their management. n n4.The company does not have separate reportable segments in terms of Indian Accounting Standard (Ind AS-108) on Operating Segments. n n5.The company has made impairment provision (as per Expected Credit Loss (ECL) approach) amounting to Rs. 2834.08 crore as on 31st December, 2019. There are three fresh NPA cases during the quarter ended 31st December, 2019, however two of the agencies are out of NPA as on date. n n6.During the quarter ending 31st December, 2019, the Resolution Plan in respect of two chronic NPA account were approved. The total Principal Outstanding of Rs. 389.84 crore, against which the Company had provided ECL Allowance of Rs. 280.01 crores as on 31.03.2019. The Company had received Rs.148.33 crore under the Resolution Plan approved by NCLAT/NCLT towards final settlement of the loans. n n7.In respect of Andrews Ganj Project (AGP) being executed by HUDCO as an agent on behalf of MoUD (now MoHUA), HUDCO does not retain any right or interest in the property leased to it. Expenditure and liability, if any, on account of this project is paid out of No Lien AGP Account maintained with HUDCO. Interest income of Rs. 20.35 crore on the amount deficit (recoverable) from MoHUA has been booked for the quarter ended 31st December, 2019. As on 31st December, 2019, No Lien AGP account is in deficit (recoverable) to the extent of Rs. 421.80 crore, which includes amounts paid by HUDCO on behalf of MoHUA and interest as on date. n n8.An amount of Rs.189.12 crore booked as Income from Operations during the nine months ending 31st December, 2019 on account of final settlement of Chronic Stage 3 (NPA) Accounts. Further, ECL Allowance written back on final settlement of Stage 3 (NPA) account is Rs. 363.74 crore. n n9.Pursuant to taxation Laws (Amendment) Ordinance 2019, the company intends to exercise the option permitted U/sec 115BAA of the Income Tax Act, 1961 to compute income tax at the revised rate (25.17%) from the current financial year. The Company continues to create Deferred Tax Liability (DTL) on Special Reserve created and maintained u/sec 36 (1)(viii) and Provision for Bad & Doubtful debts u/sec 36(1)(viia) of Income Tax Act, 1961. n n10.There was no investor complaint pending with HUDCO as on 31st December, 2019. n n11.During the quarter/nine months ended 31st December, 2019 there were no transactions in the nature of exceptional or extraordinary items. n n12.Figures of corresponding period have been regrouped, wherever necessary. The figures of quarter ended on 31st December, 2019 are the balancing figures between the reviewed figures in respect of nine months ended 31st December, 2019 and reviewed year to date figures upto 30th September, 2019 being the end of the first half year of the financial year. Single segment 2019-04-01 2019-12-31 Unaudited Consolidated 56114900000.00 37900000.00 261100000.00 4700000.00 0.00 0.00 0.00 17700000.00 56436300000.00 276100000.00 56712400000.00 0.00 0.00 0.00 1639000000.00 36585000000.00 42200000.00 72200000.00 151800000.00 0.00 1364200000.00 566200000.00 40420600000.00 16291800000.00 0.00 16291800000.00 3401900000.00 215300000.00 3617200000.00 12674600000.00 0.00 0.00 0.00 -1700000.00 12672900000.00 -80800000.00 12592100000.00 0.00 0.00 0.00 0.00 20019000000.00 10 6.33 6.33 0.00 0.00 6.33 6.33 Other expenses 157800000.00 Other expenses 566200000.00 0.00 0.00 0.00 0.00 -9600000.00 -80800000.00