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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above consolidated financial results of Ratnamani Metals &amp; Tubes Limited ( the Holding Company ) and along with its subsidiaries (the Holding Company and its subsidiaries together referred to as  the Group’’) were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on February 07, 2024 and February 08, 2024, respectively.      2. The Company has subscribed to 51% of the Equity Shares of  Ratnamani Finow Spooling Solutions Private Limited  amounting to ` 137.70 Lacs on November 1, 2023. Consequently, the results for the quarter ended on September 30, 2023, quarter and nine months ended on December 31, 2022 and year ended on March 31,2023 does not include the results of  Ratnamani Finow Spooling Solutions Private Limited  and are not comparable to the quarter and nine months ended on December 31, 2023.       3. The Code on Social Security, 2020 ('Code') relating to employee benefits during employment and post_employment benefits received Presidential assent ln September 2020. The Code has been published in the Gazette of India. However, the date on which the Code will come into effect has not been notified and the final rules / interpretation have not yet been issued. The Group will assess the impact of the Code when it comes into effect and will record any related impact in the period the Code becomes effective.      4. Key numbers of Standalone Financial Results of the Company for the quarter and period ended 31st December, 2023 are given in the attachment.      The Standalone Financial Results are available at the Company’s website www.ratnamani.com and on the website of the stock exchanges www.bseindia.com and www.nseindia.com.        5. Consolidated segment wise Revenue, Results, Assets &amp; Liabilities for the Quarter and Nine Months ended 31st December, 2023 is given in the attachment.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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