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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes:               1 The above Un Audited results were reviewed and recommended by the Audit Committee and were approved by the Board of Directors at its meeting held on 8th February 2024.The Statutory Auditors have carried out a Limited Review  of  of the Financial Results for the quarter and Nine Months ended on December 31, 2023.   2 The format for above results as prescribed in SEBI's Circular CIR/CFD/CMD/15/2015 dated November 30, 2015 has been modified to comply with requirements of SEBI's Circular dated July 5, 2016, IND AS and Schedule III [Division II] to the Companies Act, 2013 applicable to companies that are required to comply with IND AS.3 Results for the quarter and Nine Months ended as on 31.12.2023 have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (IND AS) notified by the Ministry of Corporate Affairs.    4 Previous period figures have been regrouped and / or rearranged wherever necessary to make their classification comparable with the current period.   5 The Company is manufacturing Ferro Alloys &amp; Sponge Iron, which is basically used in Iron &amp; Steel Industry. Further power generated in the company in its power plant is used for captive as well as trading purpose. In view of this, the company has to consider “ Iron &amp; Steel” and “Power” as Primary Reportable business segment, as per Ind As 108, Operating Segment. However, due to substantial competition, risk, on-going position of Company and largely in the interest of the Company as well as interest of the stake holders involved, the management has not made disclosure of Primary Reportable segment as per Ind As 108, Operating Segment. Further, in view of the fact that the Company has its business within the geographical territory of India, Company has considered “INDIAN GEOGRAPHY” as the only secondary reportable business segment, as per the Ind As 108, Operating Segment. Accordingly, compnay is not require to submit segment reporting.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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