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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.�The Company operates in single reportable segment namely 'Engines'.2.�The above statement has 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.�Revenue from operations includes excise duty collected as per the extant guideline prescribed in Ind AS till 30 June 2017. As per said guideline Goods and Services Tax collected w.e.f. 1 July 2017 is excluded from the same.4.�The figures for the previous periods have been regrouped wherever required to make them comparable with those of the current period.5.�The results for the quarter and six months ended 30 September 2018 are reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 26 October 2018 and are subjected to a "Limited Review" by the Statutory Auditors. 1.�The Company operates in single reportable segment namely 'Engines'.2.�The above statement has 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.�Revenue from operations includes excise duty collected as per the extant guideline prescribed in Ind AS till 30 June 2017. As per said guideline Goods and Services Tax collected w.e.f. 1 July 2017 is excluded from the same.4.�The figures for the previous periods have been regrouped wherever required to make them comparable with those of the current period.5.�The results for the quarter and six months ended 30 September 2018 are reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 26 October 2018 and are subjected to a "Limited Review" by the Statutory Auditors.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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