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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Select explanatory notes to the statement of unaudited consolidated financial results for the quarter and nine months ended December 31, 2023:-        1. The statement of unaudited consolidated financial results (“consolidated financial results ) has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard (Ind-AS) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. These were reviewed by the audit committee and approved by the Board at its meeting held on February 08, 2024 and February 09, 2024 respectively.    2. The Statutory Auditors of the Company have reviewed the consolidated financial results.         3. The group has only one operating segment i.e. shipping, hence disclosure of segment wise information is not applicable.        4. During the quarter ended December 31, 2023, the Company has entered into a memorandum of agreement (“MOA”) to sell one of its vessel named  M.V. SSL DELHI  (lMO No. 9217034). The vessel was sold on January, 5 2024.        5. Post December 31, 2023, one of the Company’s vessel “M.V. SSL Brahmaputra” reported fire in its engine room and consequently thereafter, it went out of operations. This incident has been intimated to the insurer and is currently under necessary survey / loss assessment.        6. Previous year's/period's figures have been regrouped/reclassified wherever necessary, to confirm to the current period’s classification.        7. The consolidated financial results for the quarter and nine months ended December 31, 2023 will be available on the Bombay Stock Exchange website (URL:www.bseindia.com/corporates.html), The National Stock Exchange website (URL: www.nseindia.com/corporates.html) and on the Company’s website (URL: www.transworld.com/shreyas-shipping-and-logistics).              As per our review report of even date.     For PKF Sridhar &amp; Santhanam LLP                                       For Shreyas Shipping and Logistics Limited    Chartered Accountants                                                           Firm Reg. No. 003990S/S200018                                                               Dhiraj Kumar Birla                                                                       Capt. Milind Patankar    Partner                                                                                       Managing Director     Membership No.: 131178                                                       (DIN: 02444758)    Date: February 09, 2024      Place: Navi Mumbai</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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