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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes:1. The Company adopted Indian Accounting Standards (IND AS) from 1st April, 2017 and accordingly these results have been prepared in accordance with the recognition and measurement principles laid down in the Ind AS 34, Interim Financial Reporting prescribed under section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting pronouncements generally accepted in India. Financial results for all the periods presented have been prepared in accordance with the recognition and measurement principles of Ind AS 34.2. The above financial results recommended by the Audit Committee are considered and approved by the Board of Directors at their meeting held on 14th February, 2019.3. The Standalone Financial results are reviewed by the Statutory Auditors of the Company as per Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015.4. The entire operations of the Company relate to only one segment viz., Coffee and Coffee related products. Hence segment reporting as per Ind AS 108 is not made.5. Previous Year/Period figures have been regrouped and recast, whereever necessary, in line with the current period presentation.6. The revenue and other expenses for the current year 9 months period is not comparable with corresponding nine months ending 31st December, 2017 due to implementation of GST. Notes:1. The Company adopted Indian Accounting Standards (IND AS) from 1st April, 2017 and accordingly these results have been prepared in accordance with the recognition and measurement principles laid down in the Ind AS 34, Interim Financial Reporting prescribed under section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting pronouncements generally accepted in India. Financial results for all the periods presented have been prepared in accordance with the recognition and measurement principles of Ind AS 34.2. The above financial results recommended by the Audit Committee are considered and approved by the Board of Directors at their meeting held on 14th February, 2019.3. The Standalone Financial results are reviewed by the Statutory Auditors of the Company as per Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015.4. The entire operations of the Company relate to only one segment viz., Coffee and Coffee related products. Hence segment reporting as per Ind AS 108 is not made.5. Previous Year/Period figures have been regrouped and recast, whereever necessary, in line with the current period presentation.6. The revenue and other expenses for the current year 9 months period is not comparable with corresponding nine months ending 31st December, 2017 due to implementation of GST.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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