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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1 The above unaudited Standalone Financial Results for the quarter and half year ended on December 31, 2022 have been  reviewed and recommended by the Audit Committee and taken on record and approved by the Board of Directors in their respective meetings held on  Febuary 6, 2023.    2 These financial results have been prepared in accordance with the recognition and measurement principles laid down in the Ind AS -34 Interim Financial Reporting prescribed under section 133 of the Companies Act, 2013 read with the rules thereunder and in terms of SEBI circular dated 5th July, 2016. In accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirement) Regulation ,2015, the Statutory Auditors have carried out Limited Review of the above results.   3 In this financial result, the Company has regrouped purchase of stock in trade of Rs. 941 Lakhs and Rs. 2,731 Lakhs and corresponding regroupings have been made in the revenue from operations for the quarter and half year ended on September 30, 2022, respectively. Due to such regroupings, there is no impact on profit after tax in the previously published results for the quarter ended on June 30, 2022 and quarter and half year ended September 30, 2022.    4 Till period ended September 30, 2022, the Company had provided current tax expenses as per the rate prescribed under the Finance Act. In the current quarter, the Company has decided to opt for taxation under Section 115BAA of the Income Tax Act, 1961 from the current financial year onwards.  Consequent to this, the excess provision of current tax expense has been reversed in the current quarter.  Similar effect has also been given for the deferred tax   5 During this year, the Company has erroneously provided depreciation on plant and machineries on single shift on basis instead of triple shift basis till September 30, 2022. The effect of the same is Rs. 297 Lakhs which has been given in the quarter ended on December 31, 2022.    6 The operations of the company are limited to one segment, namely  Electrical Transformers .   7 Figures of the previous periods have been re-grouped/ re-arranged wherever necessary, to make them comparable.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
<in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment contextRef="FourD">Single segment</in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment>
<in-bse-fin:DateOfStartOfReportingPeriod contextRef="FourD">2022-04-01</in-bse-fin:DateOfStartOfReportingPeriod>
<in-bse-fin:DateOfEndOfReportingPeriod contextRef="FourD">2022-12-31</in-bse-fin:DateOfEndOfReportingPeriod>
<in-bse-fin:WhetherResultsAreAuditedOrUnaudited contextRef="FourD">Unaudited</in-bse-fin:WhetherResultsAreAuditedOrUnaudited>
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