AI assistant
Oswal Agro Mills Ltd. — Interim / Quarterly Report 2021
Feb 3, 2021
63126_rns_2021-02-03_a6855e10-47ac-42a8-886d-52dd139e98be.pdf
Interim / Quarterly Report
Open in viewerOpens in your device viewer

G R O U P Oswal Agro Mills Limited
OAML/ND/2021 February 3, 2021
Electronic Filing
Department of Corporate Services/ Listing BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai-400 001 Email id: [email protected] Scrip Code No.: 500317
National Stock Exchange of India Ltd. "Exchange Plaza" Bandra-Kurla Complex, Sandra (E), Mumbai-400 051 Email id: [email protected] Scrip Code: OSWALAGRO
Dear Sir/ Madam,
Subject: Submission of unaudited financial results (standalone & consolidated) for the quarter and nine months ended December 31, 2020
Dear Sir/ Madam,
In compliance with Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015, we are enclosing herewith standalone and consolidated, unaudited financial results for the quarter and nine months ended December 31, 2020 together with Limited Review Report issued by M/s Agarwal & Dhandhania, Statutory Auditors of the Company.
The aforesaid financial results have been duly considered and reviewed by Audit Committee in its meeting held on Wednesday, February 3, 2021 and based on its recommendation, approved by the Board of Directors at its meeting held on Wednesday, February 3, 2021.
The board meeting commenced at 03.15 P.M. and concluded at 03.50 P.M.
Kindly take the same on record.
Thanking you, Yours sincerely, For Oswal Agro Mills Limited
Bholet��
Wholetime Director & CEO DIN: 00562338
Encl.: A/a 7 th Floor, Antriksh Bhawan, 22 Kasturba Gandhi Marg, New Delhi- I IO 00 I T: +91-1 1-23715242 , 23322980, 23753652, 23715225 E: [email protected] W: www.oswalagromllls.com

Independent Auditor's Review Report on Quarterly unaudited Standalone Financial Results of M/s Oswal Agro Mills Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, Z015, as amended
To the Board of Directors of M/s Oswal Agro Mills Limited
We have reviewed the accompanying Statement of unaudited standalone financial results of M/s Oswal Agro Mills Limited ("the company") for the quarter and nine months ended December 31, 2020 ("the statement"), attached herewith, being submilled by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 as amended ("the regulations") including relevant circulars issued by the SEBI from time to time.
This statement, which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principle laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" prescribed under section 133 of the Companies Act, 2013 ("the Act") read with relevant rules issued thereunder ("Ind AS") and other accounting principle generally accepted in India. Our responsibility is to issue a report on these financial statements based on our review.
We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the statements are f ree of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.
Basis of Qualified Opinion
We draw attention to note (iii) of the Statement of unaudited standalone financial results for the quarter and Nine months ended December 31, 2020 stating therein that as on 31st March 2019 and 2020, the Company met the '50-50' test of its total assets and income resulting it to be registered as Non-Banking Financial Company. However, the company considering the fact that meeting the '50-50' criteria was a one-time event on account of temporary reasons viz. business cycles etc. and that the Company intended to continue only non-financial activity as its principal activity, approached RBI vide application dated 13th August 2020 to seek condonation for default and regularisation of the same, including exemption f rom the disclosure requirements as applicable to an NBFC as per the Reserve Bank of India Act, 1934 and the same is under process. Consequently, the financial results have been prepared in accordance with Division II of Schedule Ill to the Companies Act, 2013 applicable to Non-NBFCs.
Furthermore, the Company is actively trading in commodities in financial year 2020-21 and intends lo continue to engage in non-financial activities as its principal business activity.
The monetary impact of the same cannot be ascertained.
Qualified Conclusion
Based on our review conducted as above, except for the possible effects of the matter specified in "Basis of Opinion Paragraph", nothing has come to our attention that causes us to believe that the accompanying statement, prepared in accordance with recognition and measurement principle laid down in the applicable Indian Accounting Standard (Ind AS) prescribed under section 133 of the Companies Act, 2013 ("the Act"), as amended, read with relevant rules issued thereunder and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement.

For Agarwal and Dhandhania Chartered Accountants FRN: 125756W
Sanjay Agarwal

M.No: 078579 Partner Place: New Delhi Date: 03.02.2021 UDIN: 21078579 AAAAAB7975
204, Empire State Building, Ring Road, Surat-395 002 (Gujarat) Tel: 0261-2345296, 3015296 Fax: 0261-2363264 Enrant [email protected] = www.adcarridia.com = Enarch Cffice: Mumbail Delhi, LAhmerchbad | Hyderabad | Ben galuru | Kolkara | Jaipur | Vapi
| Corporate Office: 7th Floor, Antriksh Bhawan, 22, Kasturba Gandhi Marg, New Delhi-110001; CIN: L15319PB1979PLC012267 Statement of Unaudited Standalone Financial Results for the Quarter and 9 months ended 31st December, 2020 |
OSWAL AGRO MILLS LIMITED | ||||||
|---|---|---|---|---|---|---|---|
| Part I | $($ ₹In Lakh) | ||||||
| Quarter Ended | Nine Months Ended | Year Ended | |||||
| ls. No. | Particulars | 31.12.2020 (Unaudited) |
30.09.2020 (Unaudited) |
31.12.2019 (Unaudited) |
31.12.2020 (Unaudited) |
31.12.2019 (Unaudited) |
31.03.2020 (Audited) |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| Revenue from operations | 562.03 | 761.86 | 399.35 | 1,323.89 | 399.35 | 1.460.53 | |
| Ш | Other income | 573.09 | 550.91 | 662.87 | 1,700.29 | 1.953.34 | 2.591.62 |
| $\mathbf{H}$ | Total Income (1+11) | 1,135.12 | 1,312.77 | 1,062.22 | 3,024.18 | 2,352.69 | 4,052.15 |
| IV | Expenses | ||||||
| Purchases of Stock-in-Trade | 556.31 | 753.73 | 489.52 | 1,310.04 | 489.52 | 1,432.33 | |
| Changes in inventories Stock-in-Trade and work-in-progress | (98.00) | (98.00) | |||||
| Employee benefits expense | 59.70 | 49.97 | 58.83 | 154.42 | 131.09 | 173.68 | |
| Finance Costs | 2.07 | 2.17 | 10.06 | 6.26 | 14.01 | 8.68 | |
| Depreciation and amortization expense | 9.16 | 9.15 | 9.24 | 27.38 | 27.64 | 36.74 | |
| Rates and Taxes | 36.07 | 36.88 | 38.27 | 107.72 | 108.61 | 144.32 | |
| Consultancy and professional fees | 54.60 | 52.32 | 157.35 | 170.41 | 272.98 | 511.19 | |
| Postage & Telegram | 0.17 | 0.06 | 0.28 | 0.24 | 25.86 | 26.20 | |
| Printing & Stationery | 0.06 | 0.47 | 0.08 | 0.53 | 39.77 | 39.81 | |
| Donation | $\sim$ | 150.00 | $\sim$ | 334.00 | ÷. | 302.06 | |
| Contribution towards Corporate Social Responsibility | ÷ | ×. | 51.00 | ||||
| Other expenses | 93.82 | 41.49 | 62.38 | 163.17 | 151.33 | 375.08 | |
| Total Expenses (IV) | 811.96 | 1,096.24 | 728.01 | 2.274.17 | 1.162.81 | 3.101.09 | |
| $\mathsf{v}$ | Profit before tax (III-IV) | 323.16 | 216.53 | 334.21 | 750.01 | 1,189.88 | 951.06 |
| VI | Tax expense/(credit) | ||||||
| Current tax | 306.41 | 83.50 | 87.82 | 478.91 | 322.12 | 321.15 | |
| Deferred Tax | (30.36) | 3.81 | 3.99 | (21.28) | 8.71 | (66.16) | |
| VII | Profit for the period/year (V-VI) | 47.11 | 129.22 | 242.40 | 292.38 | 859.05 | 696.07 |
| VIII | Other Comprehensive Income | ||||||
| Items that will not reclassified to profit or loss (i) Equity instruments through other comprehensive income (FVTOCl) |
$\sim$ | W) | ÷ | $\sim$ | (17.64) | ||
| (ii) Remeasurement of defined benefit plan | (1.73) | (1.73) | Self | (5.19) | $\sim$ | (6.92) | |
| Total other comprehensive income/(loss) | (1.73) | (1.73) | ×. | (5.19) | ÷. | (24.56) | |
| 1X | Total comprehensive income/(loss) for the period/year (VII+VIII) | 45.38 | 127.49 | 242.40 | 287.19 | 859.05 | 671.51 |
| X | Paid-up equity share capital (face value of ₹ 10/-each) | 13,423.48 | 13,423.48 | 13,423.48 | 13,423.48 | 13,423.48 | 13,423.48 |
| XI | Other equity (excluding revaluation reserves) | 45,268.41 | |||||
| X11 | Earning per share (EPS): (Not annualised) | ||||||
| (a) Basic EPS | 0.04 | 0.10 | 0.18 | 0.22 | 0.64 | 0.52 | |
| (b) Diluted EPS | 0.04 | 0.10 | 0.18 | 0.22 | 0.64 | 0.52 |
| (b) Diluted EPS | 0.04 | 0.10 | 0.18 | 0.22 | 0.64 | 0.52 | ||
|---|---|---|---|---|---|---|---|---|
| Part II | ||||||||
| STANDALONE UNAUDITED SEGMENT WISE REVENUE, RESULTS, ASSETS AND LIABILITIES | (₹ In Lakh) | |||||||
| Ouarter Ended | Nine Months Ended | |||||||
| S.No. Particulars | 31.12.2020 (Unaudited) |
30.09.2020 (Unaudited) |
31.12.2019 (Unaudited) |
31.12.2020 (Unaudited) |
31.12.2019 (Unaudited) |
31.03.2020 (Audited) |
||
| $\mathbf{1}$ | Segment Revenue | |||||||
| a) | Trading | 562.03 | 761.86 | 399.35 | 1.323.89 | 399.35 | 1,460.53 | |
| b | Real Estate | 0.05 | ||||||
| c) | Investment Activities | 555.40 | 550.38 | 654.23 | 1,682.02 | 1,944.62 | 2,591.45 | |
| d) | Unallocated | 17.69 | 0.53 | 8.64 | 18.22 | 8.72 | 0.17 | |
| Total Segment Revenue | 1,135.12 | 1,312.77 | 1,062.22 | 3,024.18 | 2.352.69 | 4,052.15 | ||
| $\mathbf{2}$ | Segment Result | |||||||
| Profit (+)/ Loss (-) before finance cost and tax | ||||||||
| a) | Trading | (24.84) | 8.12 | 7.83 | (16.72) | 7.83 | 28.20 | |
| b) | Real Estate | (83.48) | (71.98) | (81.23) | (227.02) | (208.82) | (316.31) | |
| c) | Investment Activities | 483.91 | 521.72 | 597.63 | 1,553.52 | 1,822.04 | 2,321.79 | |
| d) | Unallocated | (50.36) | (239.16) | (179.96) | (553.51) | (417.16) | (1,073.94) | |
| Less: Finance Cost | 2.07 | 2.17 | 10.06 | 6.26 | 14.01 | 8.68 | ||
| Profit before tax | 323.16 | 216.53 | 334.21 | 750.01 | 1,189.88 | 951.06 | ||
| Less: Current Tax | 306.41 | 83.50 | 87.82 | 478.91 | 322.12 | 321.15 | ||
| Less: Deferred Tax | (30.36) | 3.81 | 3.99 | (21.28) | 8.71 | (66.16) | ||
| Profit after Tax | 47.11 | 129.22 | 242.40 | 292.38 | 859.05 | 696.07 | ||
| 3 | Segment Assets | |||||||
| a) | Trading | 1,224.11 | 1,417.57 | 585.47 | 1,224.11 | 585.47 | 1,723.43 | |
| b) | Real Estate | 10,266.86 | 10,258.88 | 6,601.87 | 10,266.86 | 6,601.87 | 7,407.49 | |
| c) | Investment Activities | 48,054.42 | 47,781.91 | 50,301.54 | 48,054.42 | 50,301.54 | 50,461.99 | |
| d | Unallocated | 1,467.38 | 1,403.64 | 2,388.88 | 1,467.38 | 2,388.88 | 1,303.15 | |
| Total Assets | 61,012.77 | 60,862.00 | 59,877.76 | 61,012.77 | 59,877,76 | 60,896.06 | ||
| 4 | Segment Liabilities | |||||||
| a) | Trading | 1,198.45 | 1,360.00 | 577.64 | 1.198.45 | 577.64 | 1.690.15 | |
| b) | Real Estate | 181.09 | 149.69 | 70.12 | 181.09 | 70.12 | 69.26 | |
| c) | Investment Activities | 51.32 | 44.94 | 70.39 | 51.32 | 70.39 | 66.24 | |
| $\mathbf{d}$ | Unallocated | 602.83 | 373.67 | 280.18 | 602.83 | 280.18 | 378.52 | |
| Total Liabilities | 2,033.69 | 1,928.30 | 998.33 | 2,033.69 | 998.33 | 2,204.17 |

Huy
l'illl.tl;
-
- The aforesaid financial results were reviewed by the Audit Committee and approved by the Board of Directors in its meeting held on February 03, 2021.
-
- The Company recognize Trading. Real Estate and Investing activities as separate Business Segments.
- 3. As 011 31st March 2019 and 2020, the Company met the '50-50' test of its total assets and income resulting it to be registered as Non-Banking Financial Company. However, the company considering the fact that meeting the '50-50' criteria was a one-time event on account of temporary reasons viz. business cycles etc. and that the Company intended to continue only non-financial activity as its principal activity, approached RBI vide application dated 13th August 2020 to seek condonation for default and regularisation of the same, including exemption from the disclosure requirements as applicable to an NBFC as per the Reserve Bank of India Act, 1934 and the same is under process. Consequently, the financial results have been prepared in accordance with Division 11 of Schedule Ill to the Companies Act, 2013 applicable to Non•NBFCs.
Furthermore, the Company is actively trading in commodities in financial year 2020·21 and intends to continue to engage in non•financial activ1tes as its principal business activity.
Place : New Deihl Date: 03.02.2021 Regd.Olfice: Near Jain Colony, Vtjay tnder Nagar, Daba Road, Ludhlana-141 003 (Punjab) Contact: 0161· 2544313; website: www.oswala romills.com· Ematl ID: oswal@oswala romtlls.com

By the order of the board


Independent Auditor's Review Report on Quarterly unaudited Consolidated Financial Results o�M/s Oswal Ag� o Mills Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended
To the Board of Directors ofM/s Oswal Agro Mills Limited
We have reviewed the accompanying Statement of unaudited Consolidated financial results of M/s Oswal Agro Mills Limited ("lhe holding company") for the quarter and Nine months ended December 31, 2020 ("the slalemenl"), attached herewith, being submilled by lhe company pursuanl to the requirement of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regula lions, 2015 as amended ("the regulations") including relevant circulars issued by the SEBI f rom time to time.
This stalemenl, which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principle laid down in the Indian Accounting Standard 34 "Interim l7inancial Reporting" prescribed under seclion 133 of the Companies Act, 2013 ("the Act") read with relevant rules issued thereunder ("Ind AS") and other accounting principle generally accepted in India. Our responsibility is to issue" report on thooo financial statements based on our review.
We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim l7inancial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the statements are f r ee of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.
Basis of Qualified Conclusion
We draw attention to note (iii) of the Statement of unaudited consolidated financial results for the quarter and Nine months ended December 31, 2020 stating therein that as on 31st March 2019 and 2020, the Company met the '50-50' test of its total assets and income resulting it to be registered as Non-Banking Financial Company. However, the company considering the fact that meeting the '50-50' criteria was a one-time event on account of temporary reasons viz. business cycles etc. and that the Company intended to continue only non-financial activity as its principal activity, approached RBI vide application dated 13th August 2020 to seek condo nation for default and regularisation of the same, including exemption f rom the disclosure requirements as applicable Lo an NBFC as per the Reserve Bank of India Act, 1934 and the same is under process. Consequently, the financial results have been prepared in accordance with Division II of Schedule Ill to the Companies Act, 2013 applicable to Non-NBFCs.
Furthermore, the Company is actively trading in commodities in financial year 2020-21 and intends to continue to engage in non-financial aclivilies as its principal business aclivity.
The monetary impact of the same cannot be ascertained.
Qualified Conclusion
Based on our review conducted as above, except for the possible effects of the matter specified in "Basis of Opinion Paragraph", nothing has come to our attention that causes us to believe that the accompanying statement, prepared in accordance with recognition and measurement principle laid down in the applicable Indian Accounting Standard (Ind AS) prescribed under section 133 of the Companies Act, 2013 ("the Act"), as amended, read with relevant rules issued thereunder and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)
204, Empire State Building, Ring Road, Surat- 395 002 (Gujarat) Tel: 0261- 2345296, 3015296 Fax: 0261-2363264 Email' [email protected] • www adcaindia.com • Mumbai Delhi Ahmedabad Hyderabad Bengaluru Kolkata Jaipur Vapi

Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement.
For Agarwal and Dhandhania Chartered Accountants FRN: 125756W $8. DH$ Delhi FRN 125756W Sanjay Agarwal M.No: 078579 Cod Account Partner
Place: New Delhi Date: 03.02.2021
UDIN: 21078579 AAAAAC2260
204, Empire State Building, Ring Road, Surat- 395 002 (Gujarat) Tel: 0261- 2345296, 3015296 Fax: 0261-2363264 Email: [email protected] - www.adcaindia.com - Branch Office: Mumbai | Delhi | Ahmedabad | Hyderabad | Bengaluru | Kolkata | Jaipur | Vapi
| Corporate Office: 7th Floor, Antriksh Bhawan, 22, Kasturba Gandhi Marg, New Delhi-110001; CIN: L15319PB1979PLC012267 Statement of Unaudited Consolidated Financial Results for the Quarter and 9 months ended 31st December, 2020 |
OSWAL AGRO MILLS LIMITED | ||||||
|---|---|---|---|---|---|---|---|
| Part I | Quarter Ended | Nine Months Ended | $($ ₹In Lakh) Year Ended |
||||
| S. No. | Particulars | 31.12.2020 (Unaudited) |
30.09.2020 (Unaudited) |
31.12.2019 (Unaudited) |
31.12.2020 (Unaudited) |
31.12.2019 (Unaudited) |
31.03.2020 (Audited) |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| Revenue from operations | 562.03 | 761.86 | 399.35 | 1,323.89 | 399.35 | 1,460.53 | |
| $\mathbf{H}$ | Other income | 573.09 | 550.91 | 662.87 | 1,700.29 | 1,953.34 | 2,591.62 |
| Ш | Total Income (I+II) | 1,135.12 | 1,312.77 | 1,062.22 | 3,024.18 | 2,352.69 | 4,052.15 |
| IV | Expenses | ||||||
| Purchases of Stock-in-Trade | 556.31 | 753.73 | 489.52 | 1,310.04 | 489.52 | 1,432.33 | |
| Changes in inventories Stock-in-Trade and work-in-progress | (98.00) | (98.00) | |||||
| Employee benefits expense Finance Costs |
59.70 2.07 |
49.97 2.17 |
58.83 10.06 |
154.42 | 131.09 | 173.68 | |
| Depreciation and amortization expense | 9.16 | 9.15 | 9.24 | 6.26 27.38 |
14.01 27.64 |
8.68 36.74 |
|
| Rates and Taxes | 36.07 | 36.88 | 38.27 | 107.72 | 108.61 | 144.32 | |
| Contribution towards Corporate Social Responsibility | $\sim$ | $\tilde{\phantom{a}}$ | $\overline{\phantom{a}}$ | $\overline{\phantom{a}}$ | 51.00 | ||
| Donation | $\overline{\phantom{a}}$ | 150.00 | × | 334.00 | 302.06 | ||
| Consultancy and professional fees | 54.60 | 52.32 | 157.35 | 170.41 | 272.98 | 511.19 | |
| Postage & Telegram | 0.17 | 0.06 | 0.28 | 0.24 | 25.86 | 26.20 | |
| Printing & Stationery | 0.06 | 0.47 | 0.08 | 0.53 | 39.77 | 39.81 | |
| Other expenses | 93.82 | 41.49 | 62.38 | 163.17 | 151.33 | 375.08 | |
| Total Expenses (IV) | 811.96 | 1,096.24 | 728.01 | 2,274.17 | 1,162.81 | 3,101.09 | |
| v VI |
Profit before tax (III-IV) | 323.16 | 216.53 | 334.21 | 750.01 | 1,189.88 | 951.06 |
| Tax expense/(credit) Current tax |
306.41 | 83.50 | 87.82 | 478.91 | 322.12 | 321.15 | |
| Deferred Tax | (30.36) | 3.81 | 3.99 | (21.28) | 8.71 | (66.16) | |
| VII | Profit for the period/Year after tax but before share of net profit of investments accounted for using equity method (V-VI) |
47.11 | 129.22 | 242.40 | 292.38 | 859.05 | 696.07 |
| VIII | Share of profit/(Loss) of an associate | 152.10 | 593.69 | 477.09 | 1,345.25 | 1,508.48 | 2,542.77 |
| IX | Profit for the period/year (VIII+VII) | 199.21 | 722.91 | 719.49 | 1,637.63 | 2,367.53 | 3,238.84 |
| X | Other Comprehensive Income | ||||||
| Items that will not reclassified to profit or loss | |||||||
| (i) Equity instruments through other comprehensive income (FVTOCI) | $\overline{\phantom{a}}$ | (17.64) | |||||
| (ii) Remeasurement of defined benefit plan | (1.73) | (1.73) | ٠ | (5.19) | (6.92) | ||
| (iii)Share of other comprehensive income/(loss) of associate accounted for using equity method |
(7.43) | (7.43) | L. | (22.24) | (0.01) | (29.68) | |
| Total other comprehensive income/(loss) | (9.16) | (9.16) | $\overline{\phantom{a}}$ | (27.43) | (0.01) | (54.24) | |
| XI | Total comprehensive income/(loss) for the period/year (IX+X) | 190.05 | 713.75 | 719.49 | 1,610.20 | 2,367.52 | 3,184.60 |
| XII | Net profit attributable to: | ||||||
| (a) Owners of the parent | 199.21 | 722.91 | 719.49 | 1,637.63 | 2,367.53 | 3,238.84 | |
| (b) Non-controlling interests | $\sim$ | $\overline{\phantom{a}}$ | $\bullet$ | $\blacksquare$ | |||
| XIII Other Comprehensive Income attributable to: | |||||||
| (a) Owners of the parent | (9.16) | (9.16) | x | (27.43) | (0.01) | (54.24) | |
| (b) Non-controlling interests | × | $\overline{\phantom{a}}$ | $\blacksquare$ | $\sim$ | |||
| XIV | Total Comprehensive Income of the year attributable to: | ||||||
| (a) Owners of the parent | 190.05 | 713.75 | 719.49 | 1,610.20 | 2,367.52 | 3,184.60 | |
| (b) Non-controlling interests | $\sim$ | ×. | $\overline{\phantom{a}}$ | $\sim$ | ۰ | $\sim$ | |
| XV | Paid-up equity share capital (face value of ₹ 10/- each) | 13,423.48 | 13,423.48 | 13,423.48 | 13,423.48 | 13,423.48 | 13,423.48 |
| XVI | Other equity (excluding revaluation reserve) | 63,174.71 | |||||
| XVII Earning per share (EPS): (Not annualised) | |||||||
| (a) Basic EPS | 0.15 | 0.54 | 0.54 | 1.22 | 1.76 | 2.41 | |
| (b) Diluted EPS | 0.15 | 0.54 | 0.54 | 1.22 | 1.76 | 2.41 |

With
V
| Part II | (₹ In Lakh) | ||||||
|---|---|---|---|---|---|---|---|
| CONSOLIDATED UNAUDITED SEGMENT WISE REVENUE, RESULTS, ASSETS AND LIABILITIES | Ouarter Ended | Nine Months Ended | Year Ended | ||||
| S.No. Particulars | 31.12.2020 (Unaudited) |
30.09.2020 (Unaudited) |
31.12.2019 (Unaudited) |
31.12.2020 (Unaudited) |
31.12.2019 (Unaudited) |
31.03.2020 (Audited) |
|
| Segment Revenue | 399.35 | 1,323.89 | 399.35 | 1.460.53 | |||
| a) | Trading | 562.03 | 761.86 | 0.05 | |||
| $\mathbf{b}$ | Real Estate | ÷ | 654.23 | 1,682.02 | 1,944.62 | 2,591.45 | |
| $\mathcal{C}$ | Investment Activities | 555.40 | 550.38 | 8.64 | 18.22 | 8.72 | 0.17 |
| d | Unallocated | 17.69 | 0.53 | 1,062.22 | 3,024.18 | 2,352.69 | 4,052.15 |
| Total Segment Revenue | 1,135.12 | 1,312.77 | |||||
| $\overline{2}$ | Segment Result | ||||||
| Profit (+)/ Loss (-) before Exceptional items, interest and tax | (24.84) | 8.12 | 7.83 | (16.72) | 7.83 | 28.20 | |
| a) | Trading | (83.48) | (71.98) | (81.23) | (227.02) | (208.82) | (316.31) |
| b) | Real Estate | 483.91 | 521.72 | 597.63 | 1,553.52 | 1,822.04 | 2,321.79 |
| c) | Investment Activities | (50.36) | (239.16) | (179.96) | (553.51) | (417.16) | (1,073.94) |
| d | Unallocated | 2.07 | 2.17 | 10.06 | 6.26 | 14.01 | 8.68 |
| Less: Finance Cost | 323.16 | 216.53 | 334.21 | 750.01 | 1,189.88 | 951.06 | |
| Profit before tax | 306.41 | 83.50 | 87.82 | 478.91 | 322.12 | 321.15 | |
| Less: Current Tax | (30.36) | 3.81 | 3.99 | (21.28) | 8.71 | (66.16) | |
| Less: Deferred Tax Profit for the period/Year after tax but before share of net profit of investments accounted for using equity method |
47.11 | 129.22 | 242.40 | 292.38 | 859.05 | 696.07 | |
| 152.10 | 593.69 | 477.09 | 1.345.25 | 1,508.48 | 2,542.77 | ||
| Share of profit/(loss) of associates | 722.91 | 719.49 | 1,637.63 | 2,367.53 | 3,238.84 | ||
| Profit for the year/period | 199.21 | ||||||
| 3 | Segment Assets | 1,224.11 | 1,417.57 | 585.47 | 1,224.11 | 585.47 | 1,723.43 |
| a) | Trading | 10,266.86 | 10,258.88 | 6,601.87 | 10,266.86 | 6,601.87 | 7,407.49 |
| b | Real Estate | 67,283.74 | 66,866.55 | 67,203.22 | 67,283.74 | 67,203.22 | 68,368.29 |
| c) | Investment Activities | 1,467.38 | 1.403.64 | 2,388.88 | 1,467.38 | 2,388.88 | 1,303.16 |
| d | Unallocated Total Assets |
80,242.09 | 79,946.64 | 76,779.44 | 80.242.09 | 76,779.44 | 78,802.37 |
| $\overline{4}$ | Segment Liabilities | 1,198.45 | 577.64 | 1,690.15 | |||
| a) | Trading | 1.198.45 | 1,360.00 | 577.64 70.12 |
181.09 | 70.12 | 69.26 |
| b) | Real Estate | 181.09 | 149.69 | 70.39 | 51.32 | 70.39 | 66.24 |
| c | Investment Activities | 51.32 | 44.94 | 280.18 | 602.84 | 280.18 | 378.53 |
| d) | Unallocated | 602.84 | 373.67 | 998.33 | 2,033.70 | 998.33 | 2,204.18 |
| Total Liabilities | 2,033.70 | 1,928.30 |
Notes:
Interval financial results were reviewed by the Audit Committee and approved by the Board of Directors of the holding company in its meeting held on February 03, 2021.
2. The Company continues to recognize Trading, Real Es
Furthermore, the Holding Company is actively trading in commodities in financial year 2020-21 and intends to continue to engage in non-financial activates as its principal business activity.
By the order of the board of the holding company
BN Gupta
BN Gupta
CEO and Whole Time Director
DIN: 00562338
Place: New Delhi Tacc : 102-02-2021
Regd.Office : Near Jain Colony, Vijay Inder Nagar, Daba Road, Ludhiana-141 003 (Punjab)
Contact: 0161- 2544313 ; website: www.oswalagromills.com; Email ID: [email protected]
