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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above Unaudited Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 30th October, 2024 and have been subjected to a limited review by the Statutory Auditors of the Company. These financial results are prepared and published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure  requirements) Regulations, 2015, as amended.    2. During the previous year, the Company had arrived at an Advanced Pricing Agreement with the concerned tax authorities, determining appropriate transfer pricing methodology for certain identified transactions with the Company’s affiliate(s) for the years ended March 2011 to March 2019. As a consequence of this agreement, an additional tax liability, amounting to Rs. 1656 lakhs, and interest amounting to Rs. 1944 lakhs, has been accounted as Prior Period Tax Adjustments and Finance Costs respectively in the previous year.   3. During the previous year, certain Property, Plant &amp; Equipment of the Company having a written down value of Rs. 2282 lakhs as at 30th June, 2024, which were licensed to a contract manufacturer whose arrangement was terminated in F.Y. 2022-23, had been tested for impairment and a loss amounting to Rs. 1303 lakhs has been recognized in the financial results for the quarter and year ended 30th June, 2024.   4. The Company has identified Health and Hygiene Products as its single primary reportable segment in accordance with the requirements of Ind AS 108 - Operating Segments. Accordingly, no separate segment information has been provided.   5. The Unaudited Financial Results are prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (Ind AS-34), as prescribed under Section 133 of the Companies Act, 2013, read with relevant Rules issued thereunder and other accounting principles generally accepted in India.   6.The figures for the preceding three months ended 30th June, 2024 are the balancing figures between the audited figures in respect of the full financial year ended 30th June, 2024 and the year to date figures upto the third quarter of that financial year.   7.The Company does not have a subsidiary, associate or a joint venture as at 30th September, 2024.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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