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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">The figures for the corresponding previous period have been restated/regrouped wherever necessary, to make them comparable. (2) The above results have 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 and in terms of Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 and SEBI Circulars. Result for the quarter ended and year ended on 31st March 2021 are in compliance with Ind AS. Consequently, result for the quarter ended 31st March 2020 as well as result for year ended on 31st March 2020 have been restated to comply with Ind AS to make them comparable. (3) The Company as adopted Ind AS with effect from 1st April 2020 with comparatives being restated. Accordingly the impact of transition has been provided in the Opening Reserves as at 1st April 2019 and all the periods presented have been restated accordinlgy. (4)  As per Indian Accounting Standard 108 on 'Operating Segment¿ (Ind AS 108), the Company has reported ¿Segment Information¿, as described below;  A. Gems &amp; Jewellery includes Wholesale &amp; Retail Trade and manufacturing of Jewellery and ornaments.  B. Windmill includes generation of Power/Electricity through wind energy and selling the same to company owned by State Government.  (5) During the year, the company incorporated Gatha Trendz Limited as a wholly owned subsidiary in November, 2020. (6) The fugures for the quarter ended 31st March, 2021 and 31st March, 2020 are the balancing figures between the audited figures of the full financial year and unaudited year to date figure upto the third quater of the respective financial years. Also the figures upto the end of the third quarter were only reviewed and not subjected to Audit. (7) The Audit Committee has reviewed the above results and the Board of Directors has approved the above results</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="FourD">The figures for the corresponding previous period have been restated/regrouped wherever necessary, to make them comparable. (2) The above results have 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 and in terms of Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 and SEBI Circulars. Result for the quarter ended and year ended on 31st March 2021 are in compliance with Ind AS. Consequently, result for the quarter ended 31st March 2020 as well as result for year ended on 31st March 2020 have been restated to comply with Ind AS to make them comparable. (3) The Company as adopted Ind AS with effect from 1st April 2020 with comparatives being restated. Accordingly the impact of transition has been provided in the Opening Reserves as at 1st April 2019 and all the periods presented have been restated accordinlgy. (4)  As per Indian Accounting Standard 108 on 'Operating Segment¿ (Ind AS 108), the Company has reported ¿Segment Information¿, as described below;  A. Gems &amp; Jewellery includes Wholesale &amp; Retail Trade and manufacturing of Jewellery and ornaments.  B. Windmill includes generation of Power/Electricity through wind energy and selling the same to company owned by State Government.  (5) During the year, the company incorporated Gatha Trendz Limited as a wholly owned subsidiary in November, 2020. (6) The fugures for the quarter ended 31st March, 2021 and 31st March, 2020 are the balancing figures between the audited figures of the full financial year and unaudited year to date figure upto the third quater of the respective financial years. Also the figures upto the end of the third quarter were only reviewed and not subjected to Audit. (7) The Audit Committee has reviewed the above results and the Board of Directors has approved the above results</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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