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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">The above Financial Resulls were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on June 16, 2020. These results have been prepared in accordance with Indian Accounting Standards (lnd AS) as prescribed under section 133 of Companies Act 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 (as amended).  nAs the Company's business operations fall within a single primary business segment viz. product and systems for electricity distribulion. the disclosure requirements of lnd AS 108 Operating Segments prescribed under section 133 of the Act read with rules, are not applicable. The Company has adopted lnd AS 116  Leases' effective April1, 2019 and applied the Accounting Standard to its Leases using the modified retrospective approach. On transition, the adoption of new standard resulled in recognition of Right-of-Use asset of Rs.853.88 millions (including leasehold land of 748.55 million) and corresponding lease liability of Rs. 96.57  nmillions.Exceptional items in comparative period represent expenses incurred under the organisational restructuring, to achieve higher efficiency, planned for over a period of time and includes  nshifting of factory lines to other locations and related employees settlement cost, there is a reversal of excess provision during the current quarter.  nThe figures of the quarter ended March 31, 2020 are the balancing figures between audited figures in respect of the full financial year up to March 31, 2020 and the unaudited published  nyear-to-dale figures up to December 31, 2019, being the date of the end of the third quarter of the financial year which were subjected to limited review.  nPrior period figures have been reclassified/regrouped wherever necessary, to correspond with those of the current period classification.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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