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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Note :   1.  The above consolidated financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) specified under Section 133 of  the Companies Act, 2013 read with relevant rules.   2.  The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on 10th February,2025 and 11th February, 2025 respectively.   3.  In accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, the Statutory Auditors have carried out a limited review of the consolidated financial results for the quarter and nine months ended 31st December, 2024.   4.  The Company's operations fall under single segment namely  Chemicals  as per Ind AS - 108  Segment Reporting .   5.  During the quarter, GACL NALCO Alkalies &amp; Chemicals Private Limited (GNAL) Joint Venture, has issued Compulsory convertible debentures ( CCDs ) to the tune of Rs. 50,000 Lakhs for the tenure of 5 years. The interest rate of these CCDs is 91 days T bill plus spread 2.03% i.e. 8.59% with quarterly reset. CCDs are issued with buyout / put option of Company in proportion of the shareholding of the Company in GNAL.   6.  The Consolidated Financial Results includes result of 60% equity Joint Venture company - GACL-NALCO Alkalies &amp; Chemicals Pvt. Ltd.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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