0000002020-10-012020-12-310000002020-12-310000002020-04-012020-12-310000002020-10-012020-12-31in-bse-fin:OtherExpenses1Member0000002020-10-012020-12-31in-bse-fin:OtherExpenses2Member0000002020-04-012020-12-31in-bse-fin:OtherExpenses1Member0000002020-04-012020-12-31in-bse-fin:OtherExpenses2Member0000002020-10-012020-12-31in-bse-fin:ReportableSegments1Member0000002020-10-012020-12-31in-bse-fin:ReportableSegments2Member0000002020-04-012020-12-31in-bse-fin:ReportableSegments1Member0000002020-04-012020-12-31in-bse-fin:ReportableSegments2Member0000002020-10-012020-12-31in-bse-fin:ReportableSegments1Member0000002020-10-012020-12-31in-bse-fin:ReportableSegments2Member0000002020-04-012020-12-31in-bse-fin:ReportableSegments1Member0000002020-04-012020-12-31in-bse-fin:ReportableSegments2Member0000002020-10-012020-12-31in-bse-fin:ReportableSegments1Member0000002020-12-31in-bse-fin:ReportableSegments1Member0000002020-10-012020-12-31in-bse-fin:ReportableSegments2Member0000002020-12-31in-bse-fin:ReportableSegments2Member0000002020-10-012020-12-31in-bse-fin:ReportableSegments1Member0000002020-12-31in-bse-fin:ReportableSegments1Member0000002020-10-012020-12-31in-bse-fin:ReportableSegments2Member0000002020-12-31in-bse-fin:ReportableSegments2Member0000002020-10-012020-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss10000002020-10-012020-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss20000002020-04-012020-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss10000002020-04-012020-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss20000002020-10-012020-12-31ItemsThatWillBeReclassifiedToProfitAndLoss10000002020-04-012020-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000DALMIAREFINE200F01017DALMIA REFRACTORIES LIMITEDEquity2020-04-012021-03-312021-02-122021-02-02INRLakhsThird quarterGeographical2021-02-1212:45:002021-02-1213:55:00Not applicable2020-10-012020-12-31UnauditedConsolidated10817240006815000108853900064580700070383000-18447000139359000220100004266900015866700010604480002809100002809100014738000-34190001131900001677200000001677200017868900019546100018108000-1336000196786000-132500031521000105.745.74005.745.74000Notes 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 12th February 2021. The statutory auditors of the Group have carried out limited review for the quarter and nine months ended 31st December 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 nine months ended 31st December 2020 have been prepared on going concern basis. <BR>
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4. Information about Consolidated Primary (Geographical) Segments are also provided.2020-04-012020-12-31UnauditedConsolidated26606070001630300026769100001497507000131974000167460003757850006980900012095700039322900026060070007090300007090300043396000-102610003313500003776800000003776800035433900039210700040983000-3215000395287000-318000031521000101313001313000Power & Fuel33466000Other Expenditure125201000Power & Fuel78940000Other Expenditure314289000Domestic778793000International309746000Domestic1829180000International847730000108853900026769100000010885390002676910000Domestic28482000International21619000Domestic79273000International61439000501010001407120002201000069809000002809100070903000Domestic4320997000International594823000491582000004915820000Domestic1687585000International1159973000284755800002847558000Information 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.Fair Value of Equity Instruments207185000Re-measurement gain/ (loss) on defined benefit plans (net of tax)-94000207091000Fair Value of Equity Instruments411114000Re-measurement gain/ (loss) on defined benefit plans (net of tax)-27900041083500000Exchange differences in translating the financial statements of foreign subsidiaries-28402000-28402000Exchange differences in translating the financial statements of foreign subsidiaries-56496000-5649600000