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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above financial results and this release have been reviewed by the Audit Committee and approved by the Board of Directors on 28 May 2019. 2. The annual results of the Company have been audited by the statutory auditors and they have issued an unqualified audit report. The audit report of the statutory auditors is being with NSE and BSE and is also available on the Company's website. The figures for the quarter ended 31March 2019 and 31 March 2018 are the balancing figures between the audited figures in respect of the full financial years and published unaudited year to date figures up to the third quarter of the respective financial years. Also the figures up to the end of the third quarter were only reviewed and not subjected to audit. 3. The financial results of the Company have been prepared in accordance with Ind AS as notified by the MCA pursuant to Section 133 of the Companies act, 2013 read with rule 3 of the Companies(Indian Accounting Standard) Rules 2015, as amended and in terms of regulation 33 of the SEBI (LODR) Regulations, 2015. 4. The Board of Directors at their meeting held on 30 May 2018 and shareholders through Postal Ballot on 26 July 2018 had approved the investment in the entire equity share capital of 3M Electro &amp; Communication India pvt Ltd. The said investment was completed on 27 December 2018. The Company paid Rs. 58,470 Lakhs to the existing shareholders to acquire the entire equity stake. 5. Revenue from operations for the periods up to 30 June 2017 includes excise duty on goods sold. With the implementation of GST in India w.e.f 1 July 2017, excise duty has subsumed into GST and hence revenue from operations for the period from 1 July 2017 does not include excise duty.  nParticulars             3 months ended  3 months ended    3 months ended   12 months ended  12 months ended  n                             31.03.2019            31.12.2018           31.03.2018         31.03.2019              31.12.2018  n                              Audited                   unaudited              audited                audited                      audited  n                            refer note 2                                         refer note 2  nRevenue from  noperations as   nreported                 68923.20                  73600.36        67866.96                 280875.97              258039.60  nLess: excise duty     -                                -                          -                           -                             2,425.88  nRevenue from  noperations (net of  nexcise duty)             68923.20                  73600.36        67866.96                 280875.97              255,613.72  n6. Effective 1 April 2018, the company has adopted Ind AS 115, revenue from contracts with customers using the cumulative effect (without practical expedients). there are no material impacts of transition to Ind AS 115 on retained earnings as on 1 April 2018 and the unaudited financial results for the quarter and year ended 31 March 2019. </in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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