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<in-bse-fin:DisclosureOfNotesOnSegmentsExplanatoryTextBlock contextRef="OneD">1.In terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, these standalone and consolidated financial results ( financial results ) for the quarter  ended 31 December 2023 have been reviewed and recommended for approval by the Audit Committee and accordingly have been approved by the Board of Directors of Ester Industries Limited ( the Company ) at their respective meetings held on 14  February 2024. The statutory auditors have reviewed the financial results.      2.These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standard ('Ind AS') notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in section 133 of the Companies Act, 2013 (read with SEBI Circular R/CFD/FAC/62/2016 dated 05 July 2016 and other recognised accounting practices and policies).      3.Engineering Plastics Business has been divested with effect from 15 September 2022. The business was reported under  Engineering Plastic  in accordance with the requirements of Ind AS 108 -  Operating Segments  in the financial statements till previous year. The relevant financial information of the said business has been disclosed under discontinued operations in terms of Ind AS 105-  Non-current assets held for sale and discontinued operations</in-bse-fin:DisclosureOfNotesOnSegmentsExplanatoryTextBlock>
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