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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">[1] The above Unaudited Standalone Financial Results of Shera Energy Limited (the company) for the Quarter  ended on 31st Dec. '24 were reviewed and recommended by the Audit committee and approved by the Board of Directors, at their respective meeting held on 29 Jan 2025. These results have been subject to limited review by the Statutory Auditors.   [2] The above Standalone unaudited financial results for Quarter  ended on 31st Dec. '24 have been prepared by the Company in accordance with Regulation 33 of SEBI (Listing Obligation &amp; Disclosure Requirements) Regulations 2015 (as amended).   [3] The figures of the previous period have been re-grouped / rearranged and / or recasted wherever considered necessary.   [4] The above Standalone Financial Results are prpared 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).   [5] The statement includes the results for the period ended 31st Dec 2024 being the balancing figure between unaudited figures in respect of for the period ended 31st December 24 and the unaudited figures in respect of 1st half year of the current financial year 2024-25   [6] The Company has proposed to issue, on a preferential basis 1741000 equity shares with a face value of rupees 10/- each at a price of INR 184/- per share (including a premium of INR 174/- per share), aggregating to INR 32,03,44,000/-. This proposal has been approved by the shareholders in the meeting held on 11th November 2024, subject to necessary regulatory and statutory approvals.   [7] The Company is engaged in the activity of manufacturer of non-ferrous metal products and its alloy products and winding wires, hence looking into the nature of business company is operating under single segment due to which segment reporting is not applicable to company.   [8] Finance costs includes expenses on term loan , working capital  borrowings , LCBD, and interest on extended credit terms. Bifurcation of the same are mentioned below :-    Particulars       For the period ended 31 Dec, 2024 (Amount in lakhs)     Financial Expenses towards Bank &amp; NBFC           Interest Expenses towards Loan                                       711.72     Bank Charges                                       151.45           Financial Expenses to Others           Interest to Suppliers &amp; Others                                       202.68     Interest On Unsecured Loan                                           0.45     Miscellaneous                                               -       Total                                    1,066.30          The Status of investor's complaints during the Quarter  ended on 31st Dec. '24 as under:-         Complaints pending at the beginning of the period     Nil    Complaints received during the period   Nil    Complaints disposed during the period   Nil    Complaints resolved at the end of the period     Nil</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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