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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.The above consolidated financial results were reviewed by the Audit Committee and taken on record by the Board of Directors of the Holding Company at its meeting held on February 12, 2024.    2.  The above financial results includes the results of two subsidiaries namely Visaka Green Private Limited (formerly known as Vnext Solutions Private Limited) and Atum Life Private Limited.   3.The Holding Company has setup V Board manufacturing unit at Midnapur in West Bengal state which commenced its commercial production on December 7, 2023.   4. Pursuant to Board and Shareholder’s approval, the equity shares of the Company i.e., 17,280,952 shares having face value of Rs 10/- each were split/sub-divided into 86,404,760 shares having face value of Rs.2/- each, fully paid-up with effect from May 15, 2023 (Record Date).    The Earnings per share (EPS) presented for the above periods is after adjusting for the split/ sub-division of equity shares of the Company in accordance with Ind AS 33.      5. Exceptional item represents retrenchment compensation paid to workers of Patancheru factory during the previous year 2022-23.   6. There was a search at one of the premises of the Holding Company by Enforcement Directorate. The complaint filed had no merit and has become infructuous. The Holding Company believes that the complaint is malafide and in it’s assessment there is no adverse impact on the operations of the group.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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