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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes to unaudited financial results:      1.The above financial results of the Company have been prepared in accordance with the recognition and management principles of Indian Accounting Standards ( Ind AS ) as notified under the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules issued thereafter.      2.The above results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on February 10, 2022.      3.The Company is in the business of “Power Products” which is a single business segment in accordance with   Ind AS-108  Operating Segment  notified pursuant to Companies (Accounting Standards) Rule, 2015.      4.The Company’s operation and financial results for the nine months ended December 31, 2020 had been adversely impacted by the outbreak of COVID-19 pandemic and consequent lockdown. The results for the current nine months are, therefore, not comparable with those for the nine months ended December 31, 2020.      The Company has assessed the possible impact of COVID-19, considering internal and external factors, on liquidity position, carrying amount of Property, Plant and Equipment, Inventories, Receivables and Other Current Assets. Based on current economic conditions, the Company expects to recover the carrying amount of these assets.       Accordingly, as on date, the management doesn’t foresee any material impact on its financial results.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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