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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above financial results for the quarter and nine months ended December 31, 2023 have been reviewed by the Audit committee and approved by the Board of Directors in their respective meetings held on February 13, 2024.   2. These financial results have been prepared in accordance with the recognition and measurement principal in Ind AS 34 - Interim Financial Reporting, prescribed under section 133 of the Companies Act 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India.   3. The Group is primarily engaged in the business of import of ferrous / non ferrous metal scrap and processing/trading of the same across the globe. Operating segments have been identified based on how the Chief Operating Decision Maker (CODM) reviews and assesses the Group’s performance, which is on the basis of the different geographical areas wherein major entities within the Group operate.   4. Figures for the previous periods have been re-grouped/ rearranged/ restated wherever necessary to make them comparable with those of the current period.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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