0000002020-07-012020-09-300000002020-09-300000002020-03-310000002020-04-012020-09-300000002020-07-012020-09-30in-bse-fin:OtherExpenses1Member0000002020-07-012020-09-30in-bse-fin:OtherExpenses2Member0000002020-04-012020-09-30in-bse-fin:OtherExpenses1Member0000002020-04-012020-09-30in-bse-fin:OtherExpenses2Member0000002020-07-012020-09-30in-bse-fin:ReportableSegments1Member0000002020-07-012020-09-30in-bse-fin:ReportableSegments2Member0000002020-04-012020-09-30in-bse-fin:ReportableSegments1Member0000002020-04-012020-09-30in-bse-fin:ReportableSegments2Member0000002020-07-012020-09-30in-bse-fin:ReportableSegments1Member0000002020-07-012020-09-30in-bse-fin:ReportableSegments2Member0000002020-04-012020-09-30in-bse-fin:ReportableSegments1Member0000002020-04-012020-09-30in-bse-fin:ReportableSegments2Member0000002020-07-012020-09-30in-bse-fin:ReportableSegments1Member0000002020-09-30in-bse-fin:ReportableSegments1Member0000002020-07-012020-09-30in-bse-fin:ReportableSegments2Member0000002020-09-30in-bse-fin:ReportableSegments2Member0000002020-07-012020-09-30in-bse-fin:ReportableSegments1Member0000002020-09-30in-bse-fin:ReportableSegments1Member0000002020-07-012020-09-30in-bse-fin:ReportableSegments2Member0000002020-09-30in-bse-fin:ReportableSegments2Member0000002020-07-012020-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss10000002020-07-012020-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss20000002020-04-012020-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss10000002020-04-012020-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss20000002020-07-012020-09-30ItemsThatWillBeReclassifiedToProfitAndLoss10000002020-04-012020-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000DALMIAREFINE200F01017DALMIA REFRACTORIES LIMITEDEquity2020-04-012021-03-312020-11-112020-11-02INRLakhsHalf yearlyGeographical2020-11-1112:00:002020-11-1114:15:00trueCash Flow IndirectNot applicable2020-07-012020-09-30UnauditedConsolidated9676290005587000973216000507992000376250005435900012052000023778000402990001425850009271580004605800004605800017665000-3200017633000028425000000028425000600140008843900025295000313000085297000314200031521000315.218.028.02008.028.02000Notes to consolidated financial results : <BR>
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1. The above consolidated financial results of Dalmia Refractories Limited and its subsidiaries, collectively referred to as Group, were reviewed by the Audit Committee of Board and subsequently approved by the Board of Directors on 11th November 2020. The statutory auditors of the Group have carried out limited review for the quarter and half year ended 30th September 2020. <BR>
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2. The figures for the corresponding previous period/ year have been regrouped/ rearranged wherever considered necessary, to make them comparable. <BR>
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3. The Board of Directors of Parent Company in their meeting held on 14th November, 2019, approved a Scheme of Amalgamation and Arrangement amongst Dalmia Refractories Limited (‘DRL’) and its subsidiary GSB Refractories India Private Limited (‘GSB India’), Dalmia Bharat Refractories Limited (‘DBRL’) (formerly known as Sri Dhandauthapani Mines and Minerals Limited) and Dalmia OCL Limited ('DOCL') (formerly known as Dalmia <BR>
OCL Private Limited/ Ascension Commercio Private Limited) and their respective shareholders and creditors in terms of Sections 230 to 232 and all other applicable provisions of the Companies Act, 2013 (‘Scheme 2'). It involves (i) amalgamation of DRL with DBRL; (ii) amalgamation of GSB India with DBRL; and (iii) transfer and vesting of refractory undertaking of DBRL to DOCL by way of slump exchange on a going concern basis. Pursuant to this Scheme, DRL and GSB India will stand dissolved. The appointed date of the said Scheme will be 1st April, 2020. <BR>
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The Board of Directors of Dalmia Cement (Bharat) Limited (‘DCBL’) and DBRL in their respective meetings held on 14th November, 2019, approved a Scheme of Arrangement amongst DCBL and DBRL and their respective shareholders and creditors in terms of Sections 230 to 232 and all other applicable provisions of the Companies Act, 2013 (‘Scheme 1') for transfer and vesting of refractory undertaking of DCBL to DBRL, by way of slump exchange on a going concern basis. The appointed date of the said Scheme would be 1st April, 2019. <BR>
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Pending approval of the above scheme by the various regulatory authorities, the Consolidated Financial Results of the Company for the quarter and half year ended 30th September 2020 have been prepared on going concern basis. <BR>
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4. Information about Consolidated Primary (Geographical) Segments are also provided. <BR>
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5. The Cash Flow Statement has been prepared under the 'Indirect Method' as set out in the Indian Accounting Standard (IndAS 7) 'Statement of Cash Flow'.2020-04-012020-09-30UnauditedConsolidated1578883000948800015883710008517000006159100035193000236426000477990007828800023456200015455590004281200004281200028658000-68420002181600002099600000002099600017565000019664600022875000-1879000198501000-185500031521000315.217.267.26007.267.26000Power & Fuel26539000Other Expenditure116046000Power & Fuel45474000Other Expenditure1890880001446532000527200002659830003952720000005468840000869700005555810002431500022400026931790007029320003300071554700017739900018669000410220006711300010197830007612000356140001765941000004459120000315210001829795000186131600097310001871047000985720000014083000999803000368990001736830000012103850003404690007410530001263530001207875000109245000633000054238000013776880000025880730004459120000Domestic688291000International284925000Domestic1050387000International5379840009732160001588371000009732160001588371000Domestic48467000International21369000Domestic50791000International3982000069836000906110002377800047799000004605800042812000Domestic3826486000International632634000445912000004459120000Domestic1415212000International1172861000258807300002588073000 <BR>
Information about Consolidated Primary (Geographical) Segments are as under: <BR>
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1. As per Indian Accounting Standard 108 on "Operating Segment " (IND AS 108), the Group has identified and reported geographical as primary segment taking into account the differing risks and return, the organization structure and the internal reporting system. <BR>
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2. These Segments are organized into two main business segment based on geographies: <BR>
I) Domestic : Operations within India <BR>
II) International : Operations Outside India.4779900013916400024106000000000-35713000000782880000000000119200000000-17930000250659000293471000000124050000281066000000000000143810000000000000000000001192000037000-13152000000000001358800014049700009132000410004677500000-1828570008505700008505700092342000177399000Fair Value of Equity Instruments74492000Re-measurement gain/ (loss) on defined benefit
plans (net of tax)22700074719000Fair Value of Equity Instruments203929000Re-measurement gain/ (loss) on defined benefit
plans (net of tax)-18500020374400000Exchange differences in translating the financial
statements of foreign subsidiaries-14705000-14705000Exchange differences in translating the financial
statements of foreign subsidiaries-28094000-2809400000