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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. 'The consolidated unaudited financial results have been prepared in accordance with the Indian Accounting Standards ('Ind AS') as prescribed under Section 133 of the Companies Act, 2013 ('the Act') read with Companies (Indian Accounting Standards) Rules, as amended from time to time. The above consolidated unaudited financial results have been reviewed and recommended to the Board of Directors by the Audit Committee and subsequently approved by the Board of Directors of the Holding Company at their respective meetings held on 7 August 2023. ITD Cementation India Limited (the 'Holding Company') and its subsidiaries are together referred to as 'the Group' in the following notes.      2. 'The Group is principally engaged in a single business segment viz Construction and has operations mainly in India.      3. 'Figures of the quarter ended 31 March 2023 is the balancing figures between the audited consolidated figures for the year ended 31 March 2023 and the unaudited consolidated published year to date figures up to the nine months period ended 31 December 2022 which was subjected to limited review by the statutory auditors.      4. 'The figures for the previous periods have been regrouped/ rearranged wherever considered necessary to conform to current period's classification.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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