OSWALSEEDS2023-10-012023-12-31 OSWALSEEDS2023-10-012023-12-31 OSWALSEEDS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member OSWALSEEDS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member OSWALSEEDS2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares OSWALSEEDS NOTLISTED ShreeOswal Seeds And Chemicals Limited Equity 2023-04-01 2024-03-31 2024-02-14 2024-02-06 INR Lakhs Third quarter 18:30:00 20:00:00 2024-02-14 2024-02-14 Not applicable Single segment Agriculture produce Processing Plant 2023-10-01 2023-12-31 Unaudited Standalone 364673000.00 3634000.00 368307000.00 133132000.00 0.00 207698000.00 5636000.00 3009000.00 1094000.00 3384000.00 353953000.00 14354000.00 0.00 14354000.00 4789000.00 -304000.00 4485000.00 0.00 9869000.00 0.00 0.00 0.00 0.00 9869000.00 0.00 9869000.00 9869000.00 0.00 152450000.00 2 0.13 0.13 0.00 0.00 0.13 0.13 1. The above un-audited standalone and consolidated financial results for the quarter as well as nine months ended December 31st, 2023 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in its meeting held on 14th February, 2024. The above results have been reviewed by Statutory Auditors of the Company in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, who have expressed an unmodified opinion. 2. The above consolidated financial results include the result of Wholly Owned Subsidiary Company i.e. Shreeoswal Psyllium Exports India Limited. 3. The Company has no reportable segment on standalone basis and on consolidated basis the Company has two reportable segments which consist of Seed and Psyllium in accordance with Ind AS-108 Operating Segment. 4. The aforesaid Un-Audited standalone and consolidated Financial Results will be uploaded on the Company's website http://www.oswalseeds.com and will also be available on the website of the NSE www.nseindia.com for the benefit of shareholders and investors. 4. The Company has migrated to the main board of National Stock Exchange w.e.f 28th February, 2023 from NSE-SME platform. Accordingly, the company is presenting quarterly figures from March-23 onwards. The comparative figures of corresponding quarter ended 31st December 2022 have been prepared by the Management by exercising necessary due diligence to ensure that the financial results reflect true and fair view of the Company affairs. The Standalone/ Consolidated financial results for the quarter ended 31st December 2022 have not been subject to limited review by the auditor. 5. The Company has prepared the financial results as per Indian Accounting Standards (Ind AS) specified under Section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015 as amended and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 as amended. Ind AS has become applicable to the Company with effect from 01stApril, 2022 and the comparative figures have been restated accordingly. 6. The record has been fixed on “Friday 2nd February, 2024” for the purpose of determining the entitlement of Equity Shareholders for the purpose of Bonus issue, in the proportion of 1:5 i.e. One (1) new equity share of Rs 2/- (Two only) each for every Five (5) existing equity share(s) of Rs. 2/- (Rupees Two only) each. 7. Figures for the previous / year have been rearranged / regrouped, restated, reclassified and/or recasted wherever considered necessary to correspond with the figures of the Current period / Year. All figures of financials have been rounded off to nearest Lakhs Rupees. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 985600000.00 14206000.00 999806000.00 580459000.00 0.00 329180000.00 16722000.00 12022000.00 2585000.00 10805000.00 951773000.00 48033000.00 0.00 48033000.00 14072000.00 -213000.00 13859000.00 0.00 34174000.00 0.00 0.00 0.00 0.00 34174000.00 0.00 34174000.00 34174000.00 0.00 152450000.00 2 0.75 0.75 0.00 0.00 0.75 0.75 Other Expenses 3384000.00 Other Expenses 10805000.00 0.00 0.00 0.00 0.00