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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">[1] The above Unaudited Consolidated Financial Results of Shera Energy Limited (the company) for the half year ended on 30 September 2023 were reviewed and recommended by the Audit committee and approved by the Board of Directors, at their respective meeting held on 1 November 2023. These results have been subject to limited review by the Statutory Auditors.   [2] The above Consolidated unaudited financial results for the Half year ended September 30, 2023 have been prepared by the Company in accordance with Regulation 33 of SEBI (Listing Obligation &amp; Disclosure Requirements) Regulations 2015 (as amended).   [3] The statement includes the results for the half year ended 31st March, 2023 being the balanced figure between audited figures in respect of the full financial year and the audited figures in respect of 1st half for the financial year 2022-23 .   [4] The figures of the previous period have been re-grouped / rearranged and / or recasted wherever considered necessary.   [5] The Company is engaged in the activity of manufacturer of non-ferrous metal products and its alloy products and winding wires.   [6] The above Consolidated Financial Results are prepared in accordance with the Indian Accounting Standards ( Ind AS  ) prescribed under Section 133 of the Companies Act , 2013 read with the Companies (Indian Accounting Standard) Rules, 2015 (as amended).   [7] List of Entities Consolidated in the Statement    Name of the Subsidiary Companies Principal activities Country of Incorporation % Equity interest                                                                                  30th Sept, 2023     Rajputana Industries Limited       manufacturer of non-ferrous    India         69.47%                                                            metal products     Shera Metal Private Limited       manufacturer of non-ferrous    India          73.20%                                                         metal products    Shera Infrapower Private Limited  manufacturer of non-ferrous   India                            100%                                                            metal products</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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