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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.These consolidated financial results of the company include, the results of one subsidiary located in lndia and three subsidiaries located outside lndia (together referred as the group). These financial ,results have  been prepared in accordance with Indian Accounting standards (Ind-AS) as prescribed under section 133 of Companies  Act 2013 read with Rule 3 of the companies (Indian Accounting standards) Rules 2015 and relevant amendment thereafter. The said financial results of the Group have been prepared in accordance with Ind AS 110-consolidated financial statements.   2.The above unaudited consolidated financial results of the Group for the quarter ended June 30, 2021 have been reviewed by the Audit Committee and approved by the Board of Directors  at their meeting held on August 14, 202.The  statutory auditors have conducted limited review of the same, pursuant to Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015. The figures for the last quarter ended March 31, 2021 are the balancing figures  of the full financial year  and unaudited published figures upto the third quarter of the financial year.   3.The Group is engaged in one business segment only i.e. cement and cement related products.   4(i).competition commission of India (CCI), vide its order dated August 31, 2016 imposed a penalty of Rs.12,854 lacs on the company. The appeal was heard whereupon National Group Law Appellate Tribunal (NCLAT) vide order dated July 25, 2018 upheld CCl’s order. The Company has filed statutory appeal before the Hon’ble Supreme Court, which vide its order dated October 5, 2018 has admitted the appeal and directed that the interim order of stay passed by the tribunal in this matter will continue for the time being. The company, backed by legal opinion, believes that it has a good case and accordingly no provision has been considered in the books of accounts.   4(ii).ln a separate matter, CCI imposed penalty of Rs.928 lacs vide order dated January 19, 2017 for alleged contravention of provisions of Competition Act, 2002 by the Company. On Company's appeal, NCLAT has stayed the operation of CCI's order. The matter is pending for hearing before NCLAT, The Company, backed by legal opinion, believes it has a good case and accordingly no provision has been considered in the books of accounts.   5.The Group has considered the possible effects that may arise out of the still unfolding COVID-19 pandemic on the carrying amounts of properly, plant &amp; equipment, investments, trade receivables, etc. For this purpose, the Group has considered internal and external sources of information up to the date of approval of the Standalone Financial Results. Based on the current estimates, the Group does not expect any significant impact on such carrying values. The impact of COVID-19  on the Group’s financial results may differ from that estimated as at the date of approval of Consolidated Financial Results.   6.The Board of Directors at their meeting held on August 14, 2021 had approved a scheme of amalgamation under sections 230 to 232 read with other applicable provisions of the Companies Act, 2013, involving amalgamation of Jaykaycem (Central) Ltd (wholly owned subsidiary company) with JK Cement Ltd with effect from the Appointed Date of April 1 2021. The Scheme is subject to necessary approvals, including sanction of the Scheme by the Hon'ble National Company Law Tribunal Allahabad Bench.   7.The figures for the corresponding previous periods have been regrouped / reclassified wherever necessary, to make them comparable.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses01D">Freight and forwarding</in-bse-fin:DescriptionOfOtherExpenses>
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<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses02D">Other Expenses</in-bse-fin:DescriptionOfOtherExpenses>
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