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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The Financial Results of the company for the quarter ended 30th June, 2021 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 27th July, 2021 and the Limited Review of the same has been carried out by the Auditors.       2. These 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 recognized accounting practices and policies to the extent applicable. The above results are prepared after consolidating results of all subsidiaries, joint-ventures and associate companies except for two Joint-ventures namely Raipur Infrastructure Co. Limited. &amp; Chhattishgarh Captive Coal Mining Limited and one associate company namely Chhattishgarh Ispat Bhumi Limited due to non availability of quarterly results, however the impact of the same is insignificant.      3. The Board of Directors on 27th July'2021 have declared an Interim Dividend of Rs.5/- per Equity Share with  record Date of 4th August'2021..      4. The Board of Directors of the Company, at its meeting held on 1st May , 2021 and shareholders Company in the Extra Ordinary General Meeting held on 2nd June, 2021, has approved  disinvestments of its stake in subsidiary company viz. Godawari Green Energy Limited (GGEL)  Accordingly, the company has shown the results form operations of the said Company, as profit/loss from discountinued operations in the consolidated Results and the assets &amp; liabilities of the said buisness have been shown as assets held for sale in line with requirement of Ind AS - 105 read with Ind AS - 108. The previous year/period figures have been regrouped/ rearranged wherever found necessary in accordance with Ind AS-105. The details of revenue and expense related to assets held for sale of subsidiary company are as follows:                                                                                            3 Months Ended                                         Year Ended    Particulars                                        30.06.2021                 31.03.2021              30.06.2020            31.03.2021                                                            Unaudited                   Audited                     Unaudited              Audited   Total Revenue                                  33.70                          25.77                        36.84                     114.93   Total expenditure                             19.51                          22.06                        22.96                      90.86   Profit/(Loss) from discontinud          14.19                          3.71                          13.88                      24.07   operations before tax                                                         5. As per para 29 of Ind AS -108, the company has restated the power segment figures for earlier periods in respect of one of the subsidiary company viz. Godawari Energy Limited being henceforth part of the Steel Segment in view of use of assets for the captive use for steel plant of the company. Further there was nil revenue  and the total assets of the subsidiary company was also less than the threshold limit as per para 13 of Ind AS - 108.      6. In connection with the company's application filed with National Company Law tribunal(NCLT), Odisha for proposed merger of power business of  Jagdamba Power and Alloys Limited with the company, the hearing has been concluded and the order is awaited for convening the meetings of shareholders &amp; creditors.  The impact of the merger in the financials shall be given after the approval of the scheme by the Hon'ble NCLT.       7.The above results are also available on www.godawaripowerispat.com, www.bseindia.com and www.nseindia.com.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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