HBSL2020-04-012020-06-30in-bse-fin:OneOtherRevenueFromOperations01Member HBSL2020-04-012020-06-30in-bse-fin:OneOperatingExpenses01Member HBSL2020-04-012020-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares HBSL 2020-04-01 2021-03-31 2020-09-01 INR Lakhs First quarter Single segment Financial Services 2020-04-01 2020-06-30 Unaudited Standalone 3557000.00 491000.00 0.00 0.00 29192000.00 0.00 0.00 0.00 8302000.00 41542000.00 0.00 41542000.00 0.00 0.00 0.00 1020000.00 85000.00 406000.00 0.00 0.00 0.00 0.00 2122000.00 3633000.00 37909000.00 0.00 37909000.00 0.00 0.00 0.00 37909000.00 0.00 0.00 0.00 0.00 37909000.00 -75000.00 37834000.00 0.00 0.00 71377000.00 10 5.31 5.31 0.00 0.00 5.31 5.31 Notes: n tttttttt n1.tThese Standalone and Consolidated Financial Results were placed before and reviewed by the Audit Committee at its meeting held on 10th September, 2020 and approved by the Board of Directors in its meeting held on the same date. The above results have been subjected to Limited Review by the Statutory Auditors.tttttttt n2.tThe above Financial Results of the Company have been prepared in accordance with Indian Accounting Standards ('Ind AS') notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standard) Rules, 2016 and accordingly, these Financial Results together with the results for the comparative reporting period have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting (“Ind AS-34”), prescribed under Section 133 of the the Companies Act, 2013 (the Act), and other recognized accounting practices generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (the “Listing Regulations”). Any application guidance / clarifications / directions issued by the Reserve Bank of India or other regulators are implemented as and when they are issued / applicable.tttttttt n3.tThe company is having brought forward losses under the Income Tax Act. As per Ind AS 12 company has not recognised deferred tax assets due to probability that taxable profits will not be available against which the deductible temporary differences can be utilised.tttttttt n4.tThe consolidated financial results include consolidated results of the following companies: ni)tMount Finance Limited - Wholly Owned Subsidiarytttttttt n5.tThe Consolidated Financial Results of the Company and its subsidiary have been prepared as per Ind AS 110 Consolidated Financial Statements as notified by the Ministry of Corporate Affairs.tttttttt n6.tThe financial figures of the quarter ended 31st March, 2020 represent balancing figures between audited figures in respect of full financial year ended on 31st March, 2020 and year to date, unaudited figures upto 31st December, 2019.tttttttt n7.tThe Company is registered as NBFC with RBI & at presents there are no reportable segments as per Indian Accounting Standard - 108 on Operating Segments in respect of the Company.tttttttt n8.tThe Outbreak of Coronavirus disease (COVID-19) pandemic globally and in India is causing significant disturbance and slowdown of economic activity. The management has considered the possible effects that may result from the pandemic on the carrying amount of receivables loans/ advances, investments and other assets/ liabilities. Based on the current indicators of future economic conditions, the management expects to recover the carrying amount of these assets. However, the management will continue to closely monitor any material changes to future economic conditions. nttt n9.tPrevious Period/ Year figures have been regrouped and/ or rearranged, wherever necessary to make their classification comparable with the current period/ year. Net Profit in F & O/ Options/ Share Dealing (Net) 8302000.00 Other expenses 2122000.00 0.00 0.00 0.00 0.00 -75000.00