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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.The above unaudited consolidated financial results have been reviewed by the Audit committee on 09th February 2024 and approved by the Board of Directors of the company at their meeting held on 9th February 2024,      2. Consolidated financial results are prepared in accordance with Indian Accounting Standards { Ind AS ), the provisions of the Companies Act, 2013 ( the Companies Act ), as applicable and   guidelines issued by the Securities and Exchange Board of India ( SEBI }. The Ind AS are prescribed under Section 133 of the Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules,   2015 and Companies {indian Accounting Standards) Amendment Rules, 2016.      3. The Group has operations in India and UK which are classified as separate ical as provided in Ind AS 108.      4. Previous period / year figures have been regrouped / reclassified to make them comparable with those of current period.      5. The Accounts have bean prepared on a ‘Going Concem’ basis and on the support of the Promoters. The Board of Directors of the company at a mesting on the 25th of January 2024 passed the resolution for the restructuring of the company. Due to this restructuring the paid-up equity capital of the company will go up by Rs.6.15 crores, Ths net worth will go up by Rs.91 crores. This is subject to the approval at the EGM convened on 21st Feb 2024 and the approval of Statutory authorities      6.In the quarter ended Dec’ 22 there was an exceptional profit item of Rs, 10.05 Cr and an exceptional loss of Rs0. 90 Cr for settlement of worker compensation, Similarly, for the FY ended March ‘23,there was an exceptional profit item of Rs.10.05 Cr on the sale of land &amp; buildings, and exceptional loss item of Rs.4.23 crores on settlement of workmen.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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