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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes: -    1. The standalone and consolidated unaudited financial results have been prepared considering the requirements of Regulation 33 of the SEBI (LODR) Regulations, 2015, as amended. These results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 13th February, 2025.      2. The standalone and consolidated financial statements for the quarter ended and nine months ended 31.12.2024 have been prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015.      3. Details of amount considered as the exceptional items are as under:         STANDALONE       (Rs. In Lakhs)   Particulars  Quarter ended 31.12.2024 Quarter ended 30.09.2024 Quarter ended 31.12.2023 Nine Months ended 31.12.2024 Nine Months ended 31.12.2023 Year ended 31.03.2024*   Exceptional Items 0.00 0.00 0.00 0.00 0.00 38659.00      CONSOLIDATED   (Rs. In Lakhs)   Particulars  Quarter ended 31.12.2024 Quarter ended 30.09.2024 Quarter ended 31.12.2023 Nine Months ended 31.12.2024 Nine Months ended 31.12.2023 Year ended 31.03.2024*   Exceptional Items 0.00 0.00 0.00 0.00 0.00 38659.00      * An exceptional gain of INR 386.59 Crores as shown in financial year ended 31st March, 2024 was on account of the slump sale of the API and CRAMS Business of the Company.        4. The Company has invested the available surplus funds in various investment avenues which is regularly being monitored by the Investment Committee duly constituted by the Board of Directors of the Company.      5. The consolidated financial results include the financial results of the parent company Ind-Swift Laboratories Limited and the financial results of the following subsidiaries/Joint Venture:   a) Ind-Swift Laboratories Inc., USA (Subsidiary)   b) Fortune (India) Constructions Limited (Subsidiary)   c) Indis Healthcare LLP (Joint Venture)   d) MJM Remedies Private Limited (Subsidiary)   e) ISLL Middle East LLC-FZ (Subsidiary)   Ind-Swift Laboratories Limited and its subsidiaries are collectively referred to as ‘the Group’.    6. No adjustment has been made in respect of Deferred Taxes &amp; Current Tax as per IND AS-12, as the same would be provided at the year end.        7. During the quarter under review the Company has not issued any Non-Convertible Debt Securities.      8. The Company has filed first Motion Petition for Amalgamation of Ind Swift Limited with Ind Swift Laboratories Ltd. The Hon'ble NCLT, Chandigarh Bench vide their order dated 03.01.2025 approved the first motion application and directed the company to conduct the meeting of Equity Shareholders and Unsecured Creditors which is scheduled to be held on 22nd February, 2025.      9. The previous period figures have been re-grouped and re-classified wherever necessary.      10. The Company is exclusively in the Pharmaceutical Business segment.                   Place: Chandigarh       For Ind Swift Laboratories Limited    Date: 13th February, 2025           N.R. Munjal     Chairman &amp; Managing Director</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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