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Sr. Particulars No. ADITYA BIRLA UltraTech Statement of Unaudited Consolidated Financial Results for the Three Months and Nine Months Ended 31/12/2020 31/12/2020 Three Months Ended 30/09/2020 31/12/2019 ( Unaudited ) ( Unaudited - Restated ) ( Refer Note 1 ) in Crores Nine Months Ended 31/12/2020 31/12/2019 ( Unaudited ) ( Unaudited- Restated ) ( Refer Note 1 ) Year Ended 31/03/2020 ( Audited - Restated ) ( Refer Note 1 ) I Continuing Operations : 1 Revenue from Operations 2 Other Income 3 Total Income ( 1 + 2 ) 4 Expenses ( a ) Cost of Materials Consumed 12,254.12 267.91 12,522.03 10,387.14 134.98 10,522.12 10,439.34 168.99 10,608.33 30,312.31 681.72 30.994.03 31,567.55 451.41 32,018.96 42,421.13 651.06 43,072.19 1,669.24 1,349.67 1,447.77 ( b ) Purchases of Stock - in - Trade 250.20 181.63 284.29 3,860.85 561.85 4,204.58 5.723.77 909.14 1,147.91 ( c ) Changes in Inventories of Finished Goods , Stock - in - Trade and Work - in - Progress ( 124.96 ) 144.49 115.70 251.28 ( 126.86 ) ( 357.83 ) ( d ) Employee Benefits Expense 610.22 566.30 622.33 1,739.47 1,861.84 2,519.93 ( e ) Finance Costs 356.27 357.88 472.00 1,108.47 1,485.67 1.991.65 ( f ) Depreciation and Amortisation Expense 673.91 677.09 677.99 2,002.21 2,044.71 2,722.66 ( 9 ) ( g ) Power and Fuel 2,401.92 1,845.04 2,053.51 5,627.50 6,380.48 8,516.87 ( h ) Freight and Forwarding Expenses 2.848.49 2,299.55 2,345.66 6,755.58 7.061.70 9,743.39 ( i ) Other Expenses ( Refer Note 5 ) 1,504.74 1,302.78 1,591.83 3,646.15 4,474.62 5,879.89 Total Expenses 10,190.03 8,724.43 9,611.08 25,553.36 28,295.88 37,888.24 5 Profit before Exceptional Items , Share in Profit / ( Loss ) of Associates & Joint Venture and Tax ( 3- 4 ) 2,332.00 1,797.69 997.25 5,440.67 3,723.08 5,183.95 6 Exceptional Items ( Refer Note 3 ) ( 335.73 ) 7 Share in Profit / ( Loss ) of Associates and Joint Venture ( net of tax ) ( 0.02 ) 0.16 0.10 8 Profit before tax from continuing operations ( 5 + 6 + 7 ) 9 Tax Expense of continuing operations Current tax Deferred tax Charge / ( Credit ) ( Refer Note 4 ) 10 Net Profit for the period from continuing operations ( 8-9 ) Profit / ( Loss ) attributable to Non - Controlling Interest Profit attributable to the Owners of the Parent II Discontinued Operations : Profit / ( Loss ) before tax from discontinued operations Exceptional Items ( Refer Note 2 ) 11 Profit / ( Loss ) before Tax from Discontinued Operations after exceptional items Less : ( Provision ) / Reversal of Impairment of assets classified as held for sale Tax expenses of discontinued operations 12 Net Profit / ( Loss ) for the period from discontinued operations 13 Net Profit for the period ( 10 + 12 ) 2,331.98 1,462.12 997.35 ( 493.10 ) ( 0.09 ) 4,947.48 0.21 3,723.29 ( 1.23 ) 5,182.72 408.92 317.67 165.33 338.48 248.48 120.85 936.85 737.00 673.72 535.54 920.33 ( 1,488.49 ) 1,584.58 895.97 711.17 3,273.63 2,514.03 5,750.88 0.24 0.73 ( 0.67 ) ( 0.15 ) ( 1.00 ) 1,584.34 895.24 711.84 3,273.78 2,515.03 ( 4.38 ) 5,755.26 ( 23.33 ) 13.64 1.99 103.28 149.06 437.68 - 437.68 -- 414.35 13.64 439.67 103.28 149.06 ( 8.51 ) ( 17.92 ) - 0.26 414.09 5.13 7.66 ( 74.46 ) 28.82 ( 112.43 ) 36.63 - 414.09 1,584.58 1,310.06 711.17 3,687.72 2,514.03 5,750.88 Profit / ( Loss ) attributable to Non - Controlling Interest 0.24 0.73 ( 0.67 ) ( 0.15 ) ( 1.00 ) ( 4.38 ) Profit attributable to the Owners of the Parent 1,584.34 1,309.33 711.84 3,687.87 2,515.03 5,755.26 14 Other Comprehensive Income Items that will not be reclassified to profit or loss ( 54.30 ) Income tax relating to items that will not be reclassified to profit or loss Items that will be reclassified to profit or loss 20.71 ( 6.09 ) ( 16.33 ) 5.96 ( 36.67 ) ( 2.26 ) 15.83 Income tax relating to items that will be reclassified to profit or loss ( 1.71 ) ( 1.77 ) ( 1.06 ) ( 1.62 ) ( 2.48 ) 0.63 Other Comprehensive Income / ( Loss ) for the period ( 7.80 ) ( 18.10 ) 4.90 ( 38.29 ) ( 4.74 ) ( 17.13 ) Other Comprehensive Income attributable to Non - Controlling Interest Other Comprehensive Income / ( Loss ) attributable to Owners of the Parent ( 0.08 ) ( 0.15 ) 0.17 ( 0.11 ) ( 0.05 ) 0.08 ( 7.72 ) ( 17.95 ) 4.73 ( 38.18 ) ( 4.69 ) ( 17.21 ) 15 Total Comprehensive Income for the period ( 13 + 14 ) 1,576.78 1,291.96 716.07 3,649.43 2,509.29 5,733.75 Total Comprehensive Income / ( Loss ) attributable to Non - Controlling Interest Total Comprehensive Income attributable to Owners of the Parent 0.16 1,576.62 288.64 0.58 1,291.38 288.63 ( 0.50 ) ( 0.26 ) 716.57 288.62 3,649.69 288.64 ( 1.05 ) 2,510.34 288.62 ( 4.30 ) 5,738.05 288.63 38,755.13 16 Paid - up Equity Share Capital ( face value 10 / - per share ) 17 Other Equity 18 Earnings per equity share ( of 10 / - each ) ( Not Annualised ) : ( a ) Basic Continuing operations ( b ) Diluted Continuing operations ( c ) Basic - Discontinued operations ( d ) Diluted - Discontinued operations ( e ) Basic Continuing & discontinued operations ( f ) Diluted Continuing & discontinued operations Notes : 54.93 31.04 24.68 113.50 87.20 199.55 54.92 31.03 24.67 113.47 87.17 199.49 - 14.36 14.36 14.35 14.35 54.93 54.92 45.40 45.38 24.68 127.86 87.20 199.55 24.67 127.83 87.17 199.49 1. UltraTech Nathdwara Cement Limited ( " UNCL " ) ' s wholly owned subsidiary , Star Super Cement Industries LLC ( " SSCILLC " ) was previously classified as ' held for sale ' . During the current quarter , it has been decided to make it a part of the continuing operations considering the synergies available with the existing capacity . Consequently , the Group has changed its plan to sell SSCILLC and instead continued its business operations . UNCL has sold SSCILLC to UltraTech Cement Middle East Investments Limited ( " UCMEIL " ) , which is a wholly owned subsidiary of the Company , on 23/11/2020 . Accordingly , SSCILLC has ceased to be classified as ' held for sale ' and the financial results of SSCILLC previously presented as discontinued operations have been reclassified as per Ind AS 105 ' Non - current Assets Held for Sale and Discontinued Operations ' and included in income from continuing operations for all periods presented and required adjustments have been made to the carrying amount of assets and liabilities of SSCILLC . Accordingly , consolidated financial results for the quarter and nine months ended 31/12/2019 , quarter ended 30/09/2020 and year ended 31/03/2020 as included in this Statement have been restated . 2. During the three months ended 30/09/2020 , UNCL through its subsidiary , Krishna Holdings Pte . Ltd , ( " Krishna " ) , a company incorporated in Singapore has completed the divestment of its entire equity shareholding of 92.5 % in its cement subsidiary at a net consideration of USD 94.70 million and has recorded net gain on divestment of * 437.68 crores . 3. Exceptional item of 6.63 Crores for the three months ended 30/09/2020 and 164 crores for the nine months ended 31/12/2020 represents a one - time expense upon receiving an order dated 17/07/2020 , issued by the Hon'ble Supreme Court denying the Company's claim of capital investment subsidy , sanctioned in 2010 under Rajasthan Investment Promotion Scheme -2003 and an impairment provision of 57.92 crores has been made towards old advances for purchase of certain land wherein the Company has reassessed its ability to recover such advances and impairment provision of 271.18 crores has been made on a loan receivable ( asset held for sale ) based on management's estimate of realizable value for the period ended 30/09/2020 . 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