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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above financial results have been reviewed by Audit Committee and approved by the Board of Directors of the Company in their meeting held on 12th July 2023. The statutory auditors have carried out Limited review of the accounts for the quarter ended 30th June 2023.   2. The Chief Operating Decision Maker  CODM  reviews the operation of the company as a whole, hence there are no reportable segments as per IND AS 108  Operating Segments .   3. These financial results of the Company have been prepared in accordance with the Indian Accounting Standards (IND AS) as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules, 2015, Companies (Indian Accounting Standards) amendment rules 2016 and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, SEBI circular dated July 05, 2016 and other accounting principles generally accepted in India.   4. Pursuant to the approval of the shareholders at the Annual General Meeting of the Company held on 30.09.2022, the existing 1(one) equity share of face value of Rs. 5/- each was sub-divided into 5(five) equity shares of face value of Re. 1/- each, with effect from the record date i.e. 11.11.2022. Consequent to the sub-division of equity shares of the Company, the basic and diluted earnings per share have been computed for all the periods presented in the Financial Results of the Company on the basis of the new number of equity shares in accordance with Ind AS 33- Earnings per Share. However, there is no change in Optionally Convertible preference shares of the Company.   5. The figures for the corresponding previous periods have been restated/ regrouped, wherever necessary, to make them comparable.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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