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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The consolidated / standalone financial results of the Company for the quarter ended 30th June, 2024 have been reviewed by the Audit Committee at their meeting held on 31st July, 2024 and have been approved by the Board of Directors at its meeting held on 31st July, 2024.    2. The above financial results of the Company for the quarter ended 30th June, 2024 have been audited by the Statutory Auditors.   3. The Consolidated Financial Results includes the financial results of the subsidiaries namely, LGB-USA INC &amp; GFM Acquisition LLC. and RSAL Steel Private Limited.   4. Exceptional item represents Subsidy received.   5. The Company has acquired a Plant at Pondicherry under Slump sale agreement from M/s.LGB Forge Limited as on 1st April, 2024 for a consideration of Rs.1,500 lakhs on a going concern basis.   6. Statement of Deviation or variation in the use of proceeds of preferential issue of fully convertible warrants for the quarter ended on June 30, 2024 is annexed.   7. The Code on Social Security 2020 has been notified in the Official Gazette on 29th September 2020. The effective date from which the changes are applicable is yet to be notified and the rules are yet to be framed. Impact, if any of the change will be assessed and accounted in the period in which the said Code becomes effective and the rules framed thereunder are published.   8. Previous period figures have been regrouped / reclassified to make them comparable with those of current period.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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</xbrli:xbrl>