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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">NOTES TO AUDITED STANDALONE FINANCIAL RESULTS      1) The Audited standalone financial resuls of the company for the quarter and year ended March 31, 2024 have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 13 of the Companies Act, 2013 read with Companies (ndian Accounting Standards) Rules, 2015 as amended.      2) The above audited standalone financial results of the company for the quarter and year ended March 31, 2024 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at its meeting held on 27th May, 2024. The Statutory Auditor of the company has audited the results for the quarter and year ended March 31, 2024.      3) The Standalone financial results for the quarter ended March 31,2024 and March 31,2023 are balancing figures between audited figures in respect of the full financial years and the unaudited published year-to-date figures upto December 31,2023 and December 31,2022 respectively, being the date of the end of third quarter for the financial year which were subjected to limited review.      4) The audited standalone financial results for the quarter ended March 31, 2024 and year to date from April 1, 2023 to March 31, 2024  also includes a loss of Rs. 26.52 lakhs for the quarter and a profit of Rs.128.75 lakhs for the year from the controlled entity - Saideep polytherm (Partnership firm)      5) The Board of Directors have recommended final dividend of Rs. 0.10 per share, out of the profits of the company, which is subject to the approval of the members at the ensuing Annual General Meeting, The Dividend recommended is in accordance with section 123 of the Companies Act to the extent it applies to the declararion of the dividend.      6) The above financial results are also available on the stock exchange website www.bseindia.com, www.nseindia.com and on our website www.beardsell.co.in.      7) Previous periods figures have been re-grouped / re-classified, where necessary to conform to the current    periods’ classification/ presentation.                                                                                                                                                               For Beardsell Limited   Place : Chennai                                                                                                                          -sd-                                                                                                                                                      Amrith Anumolu   Date : 27-05-2024                                                                                                                     Executive Director</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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