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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">NOTES TO FINANCIAL RESULTS:      1. The above financial results has been prepared in accordance with Indian Accounting Standard (IND AS) prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015 (as amended). The above results were reviewed by the Audit Committee and approved by Board of Directors at their respective meeting held on 09th August, 2024. The same has been reviewed by the Statutory Auditors of the Company who have expressed an unmodified opinion thereon.      2. The Consolidated results include results of its subsidiaries Star Cement Meghalaya Limited (SCML), Star Century Global Cement Private Limited (SCGCPL), Star Cement (I) Limited (SCIL) and Star Cement North East Limited (SCNEL).      3. During the quarter, Star Cement Limited has commissioned its clinkerisation plant with installed capacity of 3.3 MTPA at Lumshnong on 21st April 2024.      4. SCNEL had commenced its cement production at its grinding unit located at Guwahati on 12th March 2024. The subsidiary has opted to pay lower income tax under section 115BAB of the Income Tax Act, 1961.      5. The figures for the quarter ended 31st March 2024 has been arrived at as difference between audited figures in respect of the full financial year and the unaudited published figures upto nine months of the relevant financial year which were subjected to Limited Review by the Statutory Auditors.      6. Figures of the previous period / year have been regrouped and reclassified to conform to the classification of the current period/year wherever necessary.      By order of the Board   For Star Cement Limited   sd/-   Sajjan Bhajanka   Chairman   DIN: 00246043      Date: 09th August, 2024   Place: Kolkata</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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