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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">NOTES :   1. These Standalone Financial results have been prepared in accordance with the recognition and                                                                         measurement principles of applicable Indian Accounting Standards ( 'Ind AS ') notified under The Companies ( Indian Accounting Standard ) Rules , 2015 as prescribed under Section 133 of The Companies Act ,2013 read with relevant rules issued there under.      2. The above Standalone Financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 09th August 2024.      3. The Company is in business of manufacturing of components for automotive industry and hence only one reportable operating segment as per 'Ind-AS - 108 : Operating Segments'.      4. In line with the requirements of Regulation 33 of Listings Regulations , the Standalone Financial results for the quarter ended June 30 , 2024 are available on the website of BSE Limited (URL:www.bseindia.com) , on the website of NSE Limited ( URL :www.nseindia.com)and on company's website ( URL : www.pritikaautoindustries.com ).      5. The Hon’ble NCLT Chandigarh Bench, vide its order dated 04/12/2023 had sanctioned the Scheme of Arrangement between Pritika Industries Limited ( the Demerged Company) and Pritika Auto Industries Limited ( the Resulting Company) approving Demerger and vesting of the “Automotive/Tractor/Engineering Components Business Undertaking” of Pritika Industries Limited as a going concern with Pritika Auto Industries Limited. The scheme approved by NCLT was made effective from 26/12/2023 and necessary entries have been made in books of accounts to give effect of scheme approval. However the financial information presented herewith for the period has been prepared taking into consideration the information pertaining to asset, liabilities, income, expenses and cash flows continued in the name of Pritika Industries Limited for Mohali Unit post demerger in the books of Pritika Auto Industries Limited on account of procedural issues.      6. The figures for quarter ended 30/06/2024 and 31/03/2024 and for the year ended 31/03/2024 had been arrived after giving effect of the figures of Demerged undertaking of Pritika Industries Limited. Hence, these figures are not comparable with figures from previous quarter i.e. 30/06/2023.      7. The figures for the quarter ended 31st March 2024 are the balancing figures in respect of the full financial year and the published year to date figures up to nine months ended                   31st December 2023.                                                                            For and on behalf of the Board of                                                                            PRITIKA AUTO INDUSTRIES LIMITED             Sd/-   Date: 09-08-2024                                            (Ajay Kumar)    Place: Mohali                                Whole Time Director                                    DIN No. 02929113</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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