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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Explanatory notes to the Statement of Unaudited Financial Results for the quarter ended June 30, 2024:      1. The above unaudited financial results of the Company for the quarter ended June 30, 2024 have been reviewed by the Audit Committee on September 11, 2024 and approved by the Board of Directors at their meeting held on September 12, 2024. The statutory auditors have carried out limited review of above financial results of the Company.      2. The above unaudited financial results of the Company have been prepared in accordance with recognition and measurement principles of Indian Accounting Standards (“Ind-AS”) as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and in terms of the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended (the “Listing Regulations ).      3. Consequent to IPO of the Company as explained in note 6 below, the statement of unaudited financial results for the quarter ended June 30, 2024 (the “Statement”), is drawn for the first time in accordance with the requirement of Regulation 33 of the Listing Regulations. The unaudited financial results for the corresponding quarter ended June 30, 2023 and for the previous quarter ended March 31, 2024 have not been subject to an audit or review by our statutory auditors and are approved by the Company's Board of Directors. However, the management has exercised necessary due diligence to ensure that the results for these periods provide a true and fair view of the Company's affairs.      4. The Company's activities are involved in manufacturing, supply, erection and installation of pre- engineered buildings, metal roofing &amp; cladding system and metal false ceilings and the management reviews the performance of the Company as a single operating segment in accordance with Ind AS-108 “Operating Segments” notified pursuant to the Companies (Indian Accounting Standard) Rules 2015. Accordingly, no separate segment information has been furnished herewith.      5. The Company has formulated an employee stock option scheme namely the Interarch Employee Stock Option Plan 2023 ( ESOP 2023 ) pursuant to resolutions passed by the Board on August 17, 2023 and the Shareholders on August 18, 2023, which was amended pursuant to resolutions passed by the Board of Directors and the Shareholders on March 08, 2024, respectively, with a maximum options pool of 7,89,505 options. During the month ended August 31, 2024, the Company has granted 273,750 options to eligible employees under this plan which shall vest over a period in accordance with terms of the grant.      6. Subsequent to the quarter ended June 30, 2024, the Company has completed its Initial Public Offer ( IPO ) of 66,72,169 equity shares (including 24,539 equity shares issued to employees) of face value of % 10 each at an issue price of Rs.900 per share (Rs. 815 per share for equity shares issued to employees) comprising fresh issue of 22,24,539 equity shares aggregating to 19,999.99 lakhs and offer for sale of 44,47,630 equity shares by selling shareholders aggregating to Rs. 40,028.67 lakhs, resulting in equity shares of the Company being listed on National Stock Exchange of india Limited ('NSE') and BSE Limited ('BSE') on August 26, 2024. The offer expenses in relation to the IPO other than those that will be charged to Statement of profit and loss are to be borne by the selling shareholders and the Company.      7. On September 25, 2023, the Company has bought back 5,84,708 No's of equity shares having a face value of Rs. 10 each at a price of Rs. 667 per equity share from the shareholders of the Company for an aggregate amount of Rs. 3,900.00 lakhs.      8. The unaudited financial results of Interarch Building Products Limited will be made available on Company's website wwiw.interarchbuildings.com and on the websites of BSE www.bseindia.com and NSE www.nseindia.com.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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