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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above financial results have been prepared in accordance with the recognition and measurement principles of accounting standards generally accepted in India, including the Indian Accounting Standard ( Ind AS ) prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.      2. The above financial results have been reviewed by Audit Committee and thereafter approved and taken on record by the Board of Directors at their respective meetings held on January 23, 2024. These financial results have been limited reviewed by the Statutory Auditors of the Company.      3. The business activity of the Company falls within a single primary business segment viz. 'Ceramic Tiles and Allied Products' and hence there is no other reportable segment as per Ind AS 108  Operating Segments''.      4. The figures for corresponding previous period have been re-grouped/re-classified wherever necessary to make them comparable with the current year figures.      The results for quarter &amp; period ended December 31, 2023, are available on the BSE Limited website (www.bseindia.com), the National Stock Exchange of India Limited website (www.nseindia.com) and on the Company's website (www.orientbell.com/investor relation).</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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