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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">i) The unaudited financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 5th August 2024.      ii) The statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules 2015 (IND AS) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting principles and policies.      iii) The Company operates in only one business segment i.e. Offshore Drilling.      iv) In respect of the Non-Current Assets held for sale, one of the offshore units viz. the Floating Production Unit was sold and delivered to the buyer on 6th May 2024. The excess of the sale proceeds over the carrying value of this Non-current asset held for sale amounting to Rs.163.25 million is considered as “Other Income” in the financial results for the period      v) The standalone financial results have been subjected to limited review by the statutory auditors of the Company.      vi) Clause 52 (6) of LODR disclosure – The Company has not redeemed its non-convertible redeemable preference shares (INR 2,810 Million) on due dates and paid no dividend.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses02D">OTHER EXEPNDITURE</in-bse-fin:DescriptionOfOtherExpenses>
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