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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.The Code on Social Security, 2020 (‘Code’) relating to employee benefits during employment and post-employment benefits received Presidential assent in September 2020. The Code has been published in the Gazette of India. However, the date on which the Code will come into effect has not been notified. The Company will assess the impact of the Code when it comes into effect and will record any related impact in the period the Code becomes effective.   2.Subsequent to the end of the quarter, Greatship (India) Ltd., a wholly owned subsidiary of the Company, contracted to buy a 2007 built 80T Anchor Handling Tug cum Supply Vessel (AHTSV) for delivery in the fourth quarter of financial year 2022-23.   3.The Board of Directors has declared a third interim dividend of Rs. 7.20 per equity share of Rs.10/- each. The outgo on this account is Rs. 102.79 crores.    The Company had declared and paid two interim dividends aggregating Rs. 12.60 per equity share of Rs.10/- each during the year. The outgo on this account was Rs. 179.88 crores.   The total interim dividend for the year declared aggregates to Rs. 19.80 per equity share. The total outgo on this account will be Rs. 282.67 crores.   4.Greatship (India) Ltd., a wholly owned subsidiary of the Company, had filed an insurance claim for its vessel Greatship Rohini which had met with a major fire accident during the quarter and financial year ended March 31, 2021. During the quarter ended September 30, 2022, the insurance company had remitted Rs. 44.73 crores towards full and final settlement of the claim which was recognized as Other Income.   5.The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on January 31, 2023. The Statutory Auditors of the Company have carried out a Limited Review of the results for the quarter and nine months ended December 31, 2022.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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<in-bse-fin:DisclosureOfNotesOnSegmentsExplanatoryTextBlock contextRef="OneD">6.The results for the quarter and nine months ended December 31, 2022, are available on the Bombay Stock Exchange website (URL:www.bseindia.com/corporates), the National Stock Exchange website (URL:www.nseindia.com/corporates) and on the Company website (URL: www.greatship.com/ financial_result.html).   7.Additional disclosures as per Clause 52(4) and Clause 54(2) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015:       (a)As per the terms of issue of 6,000 Secured Redeemable Non-convertible Debentures of Rs. 10 lakhs each, the Company has created and maintained exclusive charge on ships (over 1.20 times cover on market value of ships) and additional security by way of mortgage on immovable property.      As per the terms of issue of 17,500 Unsecured Redeemable Non-convertible Debentures of Rs. 10 lakhs each, the Company has maintained unencumbered assets (including cash and cash equivalents) of market value not less than outstanding face value amount of these debentures.      Please note interest service coverage ratio for the quarter ended December 31, 2022 is 10.61 and for nine year ended is 10.03</in-bse-fin:DisclosureOfNotesOnSegmentsExplanatoryTextBlock>
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