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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes      1)Previous period’s figures have been regrouped / reclassified wherever necessary      2)The above 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 in their respective meetings held on February 11, 2022      3)The financial results of the Company have been audited by the Statutory Auditors and prepared in accordance with the Indian Accounting Standards ( Ind AS ) prescribed under Section 133 of the Companies Act, 2013 ( the Act'') read with Companies (Indian Accounting Standards) Rules, 2015 as amended.      4)The Board of Directors on January 03, 2022 have considered and approved a payment of Interim Dividend of Re. 1 per share  (at the rate of 10 percent) on each fully paid-up equity share of Rs. 10 each for the year ended 31st March 2022. This interim dividend was paid on January 21, 2022.      5)Estimation of uncertainties relating to the global health pandemic from COVID-19: The Company has considered the possible effects that may result from the pandemic relating to COVID-19 in the preparation of the financial results including the recoverability of carrying amounts of financial and non-financial assets. In developing the assumptions relating to the possible future uncertainties in the global economic conditions because of the pandemic, the Company has, at the date of approval of the financial results, used internal and external sources of information and expects that the carrying amount of these assets will be recovered. The impact of COVID-19 on the financial results may be different from that estimated as at the date of approval of these financial results.      6)The aforesaid Audited Financial Results will be uploaded on the company's website www.sarthakmetals.com and will be available on the website of BSE &amp; NSE for the benefit of shareholders and investors.      7) The Company has Rs.25.61 Lac unrealised gains on foreign currency transactions as on 31st December 2021.      8)No Segment Reporting has been done because since 1st April 21, SML has no separate reportable segment divisions. The separate reportable segment has been sold in the last financial year. The Revenue of such reportable segments is reflecting in the Total sales of the company for the comparable periods. No separate classification for the same is deemed necessary as per IND AS 108, since SML does not own such reportable segment division during the current period for which the result is being reported.      9)During the Quarter ended 31st December 2021, NIL Investor complaints were received and attended.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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