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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes:   1 The above results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on 13 February, 2024. These results have been subjected to limited review by the Statutory Auditors of the Company.       2 Financial results of the Company / Group have been prepared in accordance with the Indian Accounting Standards (IND AS) as prescribed under section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting standard) Rule 2015 (as amended).      3 Management review of certain litigations by and against the Company does not warrant recognition of any provision in the books of account as at December 31, 2023. The Company shall continue the review in future and if required, carry out the necessary accounting adjustments.      4 Infrastructure segment includes results of following subsidiaries and a step down subsidiary:   a. Nandi Highway Developers Ltd (NHDL)   b. Nandi Infrastructure Corridor Enterprises Ltd (NICE)   c. Step down subsidiary:   - Nandi Economic Corridor Enterprises Ltd (NECE) (Subsidiary of  NICE)      5 The Company / Group has reclassified previous period’s / year’s figures to conform to current year’s classification.   For BF UTILITIES LTD.      B. S. Mitkari   DIRECTOR   DIN: 03632549   Duly Authorised by the Board of Directors on their behalf   Pune – 13 February, 2024</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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