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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.The Financial Results were reviewed by the Audit Committee and taken on record at the meeting of the Board of Directors at their respective meetings held on 13.08.2024 and Limited Review of these results has been carried out by the Statutory Auditors of the Company.      2.These financial results have been prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereunder.       3.Dividend Receivable Rs 17427.59 lakhs from foreign associate company JPF Netherlands BV was declared and recognised in income during the year 2021-22 and is pending due to shortage of cash flow due to increase in the energy cost in Europe, lower base of sales and production volume, increase in production cost, increase in overheads and the declining of the demand due to the ongoing crises in Europe. In the opinion of the management, the amount is good and recoverable and no provision is required to be made in the books of accounts although there is delay in receipt of amount due to unfavourable conditions.       4.The figures for the Quarter ended March 31, 2024 are balancing figures between the audited figures of the full Financial Year and the published year-to-date figures upto the third Quarter of the Financial Year.       5.Figures for the previous quarters/period have been regrouped /rearranged wherever required, to make them comparable.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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