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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">The Company's operating segments have been aggregated as a single operating segment of   Storage Batteries and Allied Product . Hence, no separate segment information is disclosed.      'Revenue from Operations is net of trade discounts / trade incentives.The figures for quarter ended March 31, 2023 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the financial year. The published year to date figures upto the end of third quarter of the financial year were subject to Limited Review. The aforementioned results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 28, 2023. The Limited Review of these standalone financial results, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been completed by the Statutory Auditors of the Company.      The National Company Law Tribunal at Kolkata Bench has, vide order dated February 17, 2023 read with subsequent corrigendum order dated February 22, 2023, sanctioned a Scheme of Arrangement ( the Scheme ) with respect to merger of Chloride Power Systems &amp; Solutions Limited (CPSSL) (wholly owned subsidiary of the Company) with the Company w.e.f. the appointed date i.e. April 01, 2022. The aforesaid order was filed with the Registrar of Companies, Kolkata on 29 March 2023. Pursuant to the scheme the published figures for the prior period has been restated.       The figures for quarter ended March 31, 2023 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the financial year. The published year to date figures upto the end of third quarter of the financial year were subject to Limited Review.       The aforementioned results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 28, 2023. The Limited Review of these standalone financial results, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been completed by the Statutory Auditors of the Company.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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