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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  November 8, 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), Star Cement North East Limited (SCNEL), Ri Pnar Cement Private Limited (RPCPL) and Kopili Cement (I) Private Limited (KCIPL).      3.  SCNEL had commenced its cement productionat its grinding uniut located at Guwahati on March 12, 2024. The subsidiary has opted to pay lower income tax under section 115BAB of the Income Tax Act, 1961.      4. Figures of the previous period/year have been regrouped and reclassified to confirm to the classification of current period, wherever necessary.      By order of the Board   For Star Cement Limited   Sajjan Bhajanka   Chairman      Date:  November 8, 2024   Place: Kolkata</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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