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decimals="INF">0</in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations><in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0</in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">1.826</in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">1.826</in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes:  &lt;BR&gt; 
 &lt;BR&gt; 
1. The Company operates in a single reportable segment, viz manufacture and sale of cement, in accordance with lnd AS 108 "Operating Segments". &lt;BR&gt; 
 &lt;BR&gt; 
2. The unaudited financial results of the Company were reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at their respective meetings held on July 28, 2022. &lt;BR&gt; 
 &lt;BR&gt; 
3.The financial results of Orient Cement Limited (“the Company”) have been prepared in accordance with Indian Accounting Standards (“Ind AS”) prescribed under Section 133 of the Companies Act, 2013 (‘the Act’) read with the relevant rules thereunder and in terms of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. &lt;BR&gt; 
 &lt;BR&gt; 
4.The Company has considered internal and external sources of information up to the date of approval of the above financial results in evaluating the possible impact that may result from the pandemic relating to COVID-19 on the carrying amounts of property, plant and equipment, intangible assets, inventories, receivables, investments and other financial assets. The Company has applied prudence in arriving at the estimates and assumptions and also performed sensitivity analysis on the assumptions used. The Company is confident about the recoverability of these assets. However, the impact of the global health pandemic may be different from that estimated as at the date of approval of the above financial results. Considering the continuing uncertainties, the Company will continue to closely monitor any material changes to future economic conditions. The management will be able to meet the liabilities of the Company as and when they fall due.  &lt;BR&gt; 
 &lt;BR&gt; 
5. Figures for the quarter ended March 31, 2022 as reported in these financial results are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the relevant financial year. &lt;BR&gt; 
 &lt;BR&gt; 
6.The results for the quarter ended on June 30, 2022 are also available on the Company's website: www.orientcement.com, BSE website: www.bseindia.com and NSE website: www.nseindia.com.		 &lt;BR&gt; 
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