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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1) The consolidated / standalone financial results of the Company for the nine months ended 31st December, 2024 have been reviewed by the Audit Committee at their meeting held on 31st January, 2025 and have been approved by the Board of Directors at its meeting held on 31st January, 2025.       2) The above financial results of the Company for the nine months ended 31st December, 2024 have been audited by the Statutory Auditors.      3) The Consolidated Financial Results includes the financial results of the subsidiaries namely, LGB-USA INC &amp; GFM Acquisition LLC. and LGB Steel Private Limited (Formerly known as RSAL Steel Private Limited).      4) Exceptional item represents Profit on Sale of Land and Building (Compulsory acquisition by the Govt.) and Subsidy received.      5) The Code on Social Security 2020 has been notified in the Official Gazette on 29th September 2020. The effective date from which the changes are applicable is yet to be notified and the rules are yet to be framed. Impact, if any of the change will be assessed and accounted in the period in which the said Code becomes effective and the rules framed thereunder are published.      6) Previous period figures have been regrouped/reclassified to make them comparable with those of current period.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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