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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes on Financial Results:-   1. The above audited standalone financial results for the quarter and year ended March 31, 2024 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on May 21, 2024. The statutory auditors have carried audit of above result.   2. Figures of the quarter ended March 31, 2024 and March 31, 2023 are the balancing figures between audited figures in respect of the full financial year and year to date figures up to the third quarter of the relevant financial year. Also the figures up to the end of third quarter had only been reviewed and not subject to audit.   3. The audited standalone financial results are prepared in accordance with the Indian Accounting Standards 34  Interim Financial Reporting  as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) (Amendment Rules), 2016.   4. As per Indian Accounting Standard 108 on 'Operating Segment' (Ind AS 108), the company has only one reportable segment i.e. Gems &amp; Jewellery which includes Wholesale and Retail Trade and Manufacturing of Jewellery and Ornaments.   5. Standalone Statement of Assets and Liabilities as on March 31, 2024 and Cash Flow Statement for the financial year ended on March 31, 2024 are attached herewith.   6. The figures for the corresponding previous period have been restated/regrouped wherever necessary, to make them comparable.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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