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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.The Unaudited Consolidated Financial Results for the quarter ended June 30, 2021 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 13, 2021. The Consolidated Financial Results are prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013.      2.Figures for the quarter ended March 31, 2021 represent the difference between the audited figures in respect of the full financial year and the published unaudited figures of nine months ended December 31, 2020 which were subject to limited review by the Auditor.      3.Due to outbreak of COVID-19 globally and in India, the Group's management has made initial assessment of impact on business and financial risks on account of COVID-19. Considering that the Group is in the business of Manufacturing of Wind Turbine Generator which fall under the Renewable Energy sector being the priority sector, the management believes that the impact of this outbreak on the business and financial position of the Group will not be significant as at the date of approval of these financial results. The Group management does not see any risks in the group’s ability to continue as a going concern and meeting its liabilities. The Group has used the principles of prudence in applying judgements, estimates and assumptions and based on the current estimates, the group expects to recover the carrying amount of trade receivables including unbilled receivables, investments, inventories and other assets. Further, Supply/Commissioning of WTGs against certain purchase order does not require any material adjustment on account of delays, if any considering disruption due to COVID-19. The eventual outcome of impact of the global health pandemic may be different from those estimated as on the date of approval of these financial statements. Due to the nature of the pandemic, the Group will continue to monitor developments to identify significant uncertainties in future periods, if any.      4.The Group is engaged in the business of manufacture of Wind Turbine Generators (“WTG”) and also provides related erection, procurement &amp; commissioning (EPC) services, operations &amp; maintenance (O&amp;M) and common infrastructure facility services for WTGs and development of projects for wind farms, which is considered as a single business segment.      5.The Group has purchased wind turbine generators &amp; other items amounting Rs. 2,752 Lakhs &amp; Rs. 1,514 Lakhs and Rs. 4,333 Lakhs and Rs. 14,042 Lakhs during quarter ended 30 June 2021, Quarter ended 31 March 2021, Quarter ended 30 June 2020 &amp; year ended March 31, 2021 respectively and same has been sold during respective quarter/year.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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