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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes:         (1) The above financial results of the Company for the quarter ended 30th June, 2023 have been reviewed and recommended by the audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 9th August 2023. The Statutory Auditors of the Company have carried out limited review of these results and the results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.           (2) In June 2023, the Central Bank of Nigeria ('CBN') announced changes to the operations in the Nigerian Foreign Exchange Market by abolishment of segmentation, with all segments now collapsing into the Investors and Exporters ('l&amp;E') window and the reintroduction of the 'Willing Buyer, Willing Seller' model at the l&amp;E window. This has resulted in significant devaluation of Nigerian currency against US Dollar.       Consequently, for the quarter ended 30 June 2023, the Company has incurred foreign exchange loss of INR 703.23 Lacs in its subsidiary companies incorporated in Nigeria. Considering the extent of devaluation, the said exchange loss has been presented as an exceptional item in the consolidated financial results of the Company.  Additionally, the Company has recognised foreign currency translation loss of INR 37,646.18 Lacs relating to translation of foreign operations into presentation currency (INR) of the Group, which is included in other comprehensive income.       On account of significant devaluation of Nigerian currency, consolidated results for the quarter ended 30 June 2023 are not comparable with published results of prior periods.            (3) The figures of the last quarter are the balancing figures between audited figures in respect of the full financial year up to March 31, 2023 and the unaudited published year-to-date figures up to December 31, 2022 being the date of the end of the third quarter of the financial year which were subject to limited review.           (4) The above financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) Rules, 2016.           (5) Comparative figures have been rearrangd / regrouped wherever necessary.           (6) The above financial results of the Company for the Quarter ended 30th June, 2023 are available at the Company's website www.manaksia.com and websites of all Stock Exchanges, where the Equity shares of the Company are listed.           Place : Kolkata                                                                                       For and or Behalf of the Board of Directors   Dated : 9th August 2023                                                                                                             Suresh Kumar Agrawal                                                                                                    Managing Director                                                                                                        DIN- 00520769</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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