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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes :   1.These Consolidated 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 Consolidated 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 and have been reviewed by the Statutory Auditors of the Company .   3.The Company is predominantly engaged in the manufacture of components for automotive industry , which in the context of Indian Accounting Standard ( Ind AS ) 108 - Operating segments , is considered as the only reportable operating segment of the Company.   4.The Consolidated financial statements have been prepared in compliance with Indian Accounting Standards 110 (Ind AS 110) and include the financial results of the company and results of its Subsidiary Co. Pritika Engineering Components Limited    and    Meeta Castings Limited   ( Step down Subsidiary ).The name of its Subsidiary  Pritika Engineering Components Private Limited  has been changed to  Pritika Engineering Components Limited  with effect from dated 21st April 2022 as per fresh certificate of incorporation issued by Registrar of Companies , Chandigarh.   5.In line with the requirements of Regulation 33 of Listings Regulations , the Consolidated Financial results for the period 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 ).   6.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  and Bathri Unit post demerger in the books of Pritika Auto Industries Limited on account of procedural issues.   7.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.   8.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   Date: 09-08-2024                                                                                  Ajay Kumar Whole Time Director   Place: Mohali                                                                                                              DIN No. 02929113</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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