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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above financial results of the Company were reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at their respective meetings held on August 01, 2024.   2. These financial results have been prepared in accordance with Indian Accounting Standards (IND-AS) as prescribed under section 133 of Companies Act 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 (as amended).   3. As per IND AS 108 - Operating Segments, the Company has two reportable segments namely Electrical Consumer Durables and Lighting &amp; Switchgear. The financial information for these segments are accompanying the financial results as per IND AS 108 - Operating Segments.   4. The figures for the quarter ended March 31, 2024 are the balancing figures between audited figures in respect of full financial year upto March 31, 2024 and unaudited published year to date figures upto December 31, 2023, being the date of the end of the third quarter of the financial year which were subjected to limited review.   5. Exceptional items represents profit of Rs 18.68 crores on sale of land at Hyderabad.    6. The Company has received show cause cum demand notice of Rs 20.32 Crore from the Anti Evasion section of the GST and Central Excise Department,Thane (Maharashtra) for the period from July 01, 2017 to July 17, 2022 where department has alleged import of goods at higher rate and sale at lower rate of GST on account of wrong HSN (Harmonised system nomenclature) classification code and other matters. The Company is in the process of submitting its reply to department and based on advise from its legal expert, believes that it has good case on merits.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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</xbrli:xbrl>