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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes:      1. The above un-audited financial results for the quarter and nine months ended December 31, 2021 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on January 28, 2022. The Statutory Auditors of the Company,Bilimoria Mehta &amp; Co., Chartered Accountants, have carried out a limited review of the above financial results for the quarter and nine months ended December 31, 2021. There is no qualification in the report issued by the statutory Auditor.      2. The above results are prepared in compliance with the Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 and notified by the Ministry of Corporate Affairs under the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India.      3. The Company is engaged in Hospitality business, consequently the Company does not have separate reportable business segment for the quarter and nine months ended December 31, 2021.      4. The Company has assessed the possible impact of COVID-19 in preparation of the interim financial results, including but not limited to its assessment of liquidity and going concern assumption and impact on revenues and costs. The Company has considered internal and external sources of information and has performed sensitivity analysis on the assumptions used and based on current estimates, expects to recover the carrying amount of these assets. The impact of Covid-19 may be different from that estimated as at the date of approval of these interim financial results and the Company will continue to closely monitor any material changes to future economic conditions.      The business has been impacted during First six months of the year on account of COVID-19. During this period, the Company witnessed softer revenue due to the second wave of COVID-19 and consequent to the lockdown in several states across the country. However in the begining of the current quarter,the lockdown were lifted due to least COVID-19 cases and increased vaccinations, due to which the company witnessed positive recovery of demand and business is gradually expected to improve.       5. Figures relating to the previous period(s) / year have been regrouped / rearranged, wherever necessary, to make them comparable with those of the current period / year.      6. The above results of the Company are available on the Company's website www.thebyke.com and also on the website of BSE, NSE and MSE.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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