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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above standalone financial results for the quarter ended December 31, 2023 have been prepared by the Company in accordance with regulation 33 of SEBI (Listing Obligation &amp; Disclosure Requirements) Regulations 2015 (as amended) and were reviewed and recommended by the Audit Committee of the Board and thereafter were approved and taken on record by the board of directors in their meeting held on 08th February, 2024 A limited review of the above results has been carried out by the statutory auditors of the company.       2. Previous Year's /period's figures have been regrouped/rearranged/ restated/adjusted/rectified wherever considered necessary.      3. Basis of Preparation of the Statement and Adoption of Indian Accounting Standards. The Company has adopted Indian Accounting Standard (IND AS) specified under companies (Indian) Accounting Standard Rules, 2015 [as ammended ] precribed under section 133 of the companies act,2013.      4. During the Quarter ended on 31.12.2023 Company has alloted 2,74,71,000 Equity shares by way of Initial public offering as on 26.12.2023 at face value of Rs. 10.00 each at an issue Price Of Rs. 55.00 Per Equity Share(including Security Premium Of Rs. 45.00 per Equity Share).       The Proceeds From IPO Net Off Issue Expense Is Rs. 13,198.89 Lakhs And Utilisation of the same is as follows :      Sr No.                  Particulars                      Planned as per Prospectus   Utilization upto   Balance as at 31st Dec.,                                                                                                                        31st Dec., 2023                     2023       1         Repayment of Existing borrowing        5800                                 952.49                       4847.51              availed by our company from              scheduled commercial banks   2         Funding the working capital                  7100                               1000                            6100              requirement of our Company   3         General corporate purposes                 298.89                              -                                298.89                            Total                                       13198.89                        1952.49                     11246.40      5.  During the Quarter ended on 31.12.2023 Company has alloted 60,00,000 Equity shares as on 19.10.2023 at face value of Rs. 10.00 each at an issue Price Of Rs. 55.00 Per Equity Share(including Security Premium Of Rs. 45.00 per Equity Share). And the funds has been utilised as per the object.      6. The Company has detected fraud amounting of Rs. 87.52 Lakhs by It's employees vide theft of inventory amounting of Rs. 59.97 Lakhs and cash amounting of Rs. 27.55 Lakhs, against which Company has filed FIR on 07th July, 2023.      7. The Company is engaged in the business of selling jewellery made of gold, diamonds, and Kundan, as well as other jewellery products such as pearl, silver, platinum, and other metals. The company offers a wide range of products, including traditional, contemporary, and combination designs across various jewellery lines.      8. The Status of investor's complaints during the period ended on December 31 ,2023 as under:-      Complaints pending at the beginning of the period  -   Nil   Complaints received during the period                     -   7931   Complaints disposed during the period                     -   7823   Complaints resolved at the end of the period          -   108</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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