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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above unaudited consolidated financial results for the quarter ended 30th June 2024 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on October 05, 2024.      2. The consolidated financial results of P N Gadgil Jewellers Limited (the “Company” or “the Parent Company”) have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34  Interim Financial Reporting , prescribed under Section 133 of the Companies Act, 2013 (“the Act”) read with relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.      3. The consolidated financial results comprise the results of the Parent Company and its subsidiaries namely, Gadgil Diamonds Private Limited (India) and PNG Jewelers, Inc. (USA) (collectively referred to as ‘the Group’).      4. The Chief Operating Decision Maker (“CODM”) of the Company examines the performance from the perspective of the Company as a whole viz. Jewellery business' and hence there are no separate reportable segments as per Ind AS 108.      5. The figures for the quarter ended 31st March 2024 are the balancing figures between the audited figures in respect of the financial year ended 31st March 2024 and year to date figures for nine months ended 31st December 2023. The consolidated financial results for the quarter ended 30th June 2023 and the consolidated financial results for the quarter ended 31st March 2024 included in the Statement have not been subject to an audit or review by the statutory auditors. However, the management has exercised the necessary due diligence to ensure that the financial results for this period provide a true and fair view of the Company's affairs.      6. The results for the quarter ended 30th June 2024, are available on the BSE Limited website (URL: www.bseindia.com/corporates), the National Stock Exchange of India Limited website (URL: www.nseindia.com/corporates) and on the Company's website.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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