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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The Financial Results of the company for the quarter ended 31st December, 2021 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 31st January, 2022 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 Infra structure Co. Ltd. &amp; Chhattisgarh Captive Coal Mining Limited and one associate company namely Chhattisgarh Ispat Bhumi Limited due to non availability of quarterly results, however the impact of the same is insignificant.   3. Pursuant to the approval of the Board in its meeting held on 27.07.2021 for making the investment of Rs.70.20 Crores in one or more tranches in the proposed preferential offer of 36,00,000 Equity Shares of Hira Ferro Alloys Limited (HFAL) at a price of Rs.195 per share, the Company has acquired 27,00,000 Equity Shares in the current quarter and 9,00,000 Equity Shares in previous quarter, as a result of which the equity stake increased to 56.45 %.   4. Consequent upon HFAL becoming subsidiary of the Company with effect from 29th Sept, 2021, the HFAL results with effect from the 29th Sept, 2021 has been consolidated line by line &amp; hence results are not comparable.   5. The Equity Shares of Rs.10/-each  has been split into Equity Shares of Face Value Rs.5/- each on 27.10.2021.   6. The company has also issued and alloted Bonus Shares at 1 : 1 to its Share Holders on 30.10.2021.   7. As per Para 26 of IND AS-33, Earning Per Share for all periods presented, have been adjusted based on total number of shares after splitting  &amp; Bonus Issue.   8. The figures of previous year/period have been regrouped/rearranged wherever found necessary.   9. 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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