FOCUS2021-10-012021-12-31in-bse-fin:OneReportableSegmentRevenue01Member FOCUS2021-10-012021-12-31in-bse-fin:OneReportableSegmentRevenue02Member FOCUS2021-10-012021-12-31in-bse-fin:FourReportableSegmentRevenue01Member FOCUS2021-10-012021-12-31in-bse-fin:FourReportableSegmentRevenue02Member FOCUS2021-10-012021-12-31in-bse-fin:OneReportableSegmentResults01Member FOCUS2021-10-012021-12-31in-bse-fin:OneReportableSegmentResults02Member FOCUS2021-10-012021-12-31in-bse-fin:FourReportableSegmentResults01Member FOCUS2021-10-012021-12-31in-bse-fin:FourReportableSegmentResults02Member FOCUS2021-10-012021-12-31in-bse-fin:OneReportableSegmentAssets01Member FOCUS2021-10-012021-12-31in-bse-fin:OneReportableSegmentAssets02Member FOCUS2021-10-012021-12-31in-bse-fin:OneReportableSegmentLiabilities01Member FOCUS2021-12-31in-bse-fin:OneReportableSegmentLiabilities01Member FOCUS2021-10-012021-12-31in-bse-fin:OneReportableSegmentLiabilities02Member FOCUS2021-12-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares FOCUS 2021-04-01 2022-03-31 2022-02-01 INR Lakhs Third quarter false Multi segment 2021-10-01 2021-12-31 Unaudited Standalone 249112000.00 1720000.00 250832000.00 131331000.00 49749000.00 -11921000.00 25959000.00 1931000.00 8792000.00 26578000.00 232419000.00 18413000.00 0.00 18413000.00 4123000.00 492000.00 4615000.00 0.00 13798000.00 0.00 0.00 0.00 13798000.00 0.00 13798000.00 0.00 0.00 0.00 0.00 101358000.00 10 1.36 1.36 0.00 0.00 1.36 1.36 1. The Company has been migrated to the main Board of National Stock Exchange with effect from 24th november, 2021 and was earlier listed on NSE emerge platform and therefore was exempted as per SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 from preparation of results for the quarter(3 month) ended 30th September, 2021 and quarter and nine months ended 31st December, 2020 and as per Indian Accounting Standard (INDAS). Now, the comparative figures of quarter ended 30th September, 2021 and quarter and nine months ended 31st December, 2020 and audited figures for the year ended on 31st March, 2021 compiled by following Indian GAAP (previously reported) have been restated as required as per Indian accounting standards (IND AS) by the management of the Company and prepared by exercising necessary due diligence to ensure that the financial results reflect true and fair view of Company's affairs. 2. The financial results of the Company have been prepared in accordance with Indian Accounting Standards (IND AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) Rules, 2016. The Company has adopted IND AS for the first time, transition date being 1st April' 2020. Accordingly, these financial results (including all the periods presented in accordance with IND AS 101 - First-time Adoption of Indian Accounting Standards) have been prepared in accordance with the recognition and measurment principles in IND AS 34 - Interim Financial Reporting, prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. Multi segment 2021-04-01 2021-12-31 Unaudited Standalone 678007000.00 4696000.00 682703000.00 261115000.00 228692000.00 -11509000.00 70568000.00 7020000.00 24194000.00 87040000.00 667120000.00 15583000.00 0.00 15583000.00 5460000.00 875000.00 6335000.00 0.00 9248000.00 0.00 0.00 0.00 9248000.00 0.00 9248000.00 0.00 0.00 0.00 0.00 101358000.00 10 0.91 0.91 0.00 0.00 0.91 0.91 eir meeting held on 10th February, 2021, in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Owned Manufactured 200688000.00 Traded Goods 48424000.00 Owned Manufactured 397234000.00 Traded Goods 280773000.00 0.00 0.00 249112000.00 678007000.00 Owned Manufactured 25909000.00 Traded Goods -5565000.00 Owned Manufactured 19719000.00 Traded Goods 2883000.00 1931000.00 7019000.00 0.00 0.00 18413000.00 15583000.00 Owned Manufactured 514367000.00 Traded Goods 187380000.00 29410000.00 Owned Manufactured 213534000.00 Traded Goods 166078000.00 5460000.00