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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. In accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the above unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 13, 2025 and subjected to limited review by the statutory auditors of the Company. The  statutory auditors have expressed an unmodified opinion on these results      2. The above unaudited consolidated results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable.      3. Exceptional items represents Profit on sale of assets      4. Depreciation has not been charged on certain movable assets at Sriperumbudur factory,for the period October to December 2024, due to the process change that has to be Implemented.      5. The company is engaged primarily in only one segment of providing solutions to the Rubber industry. Hence there are no reportable segments as per Ind AS 108  Operating Segments .      6. The above statements includes the results of the following wholly owned subsidiaries:          i.        Elgi Rubber Company LLC, USA         ii.        Elgi Rubber Company Limited, Kenya        iii.        Elgi Rubber Company Limited, Sri Lanka       iv.        Treadsdirect Limited, Bangladesh       v.         Borrachas e Equipamentos Elgi Ltda, Brasil        vi.       Elgi Rubber Company Holdings B.V., The Netherlands                     a) Rubber Resources BV (step-down wholly owned subsidiary)                      b) Elgi Rubber Company BV (step-down wholly owned subsidiary)   vii.        Pincott International Pty Limited, Australia      7. The previous period figures have been regrouped / reclassified wherever necessary.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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