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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">i) The above financial results of the Company have been prepared in accordance with Indian Accounting Standards ('Ind AS') as prescribed under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and the other accounting principles generally accepted in India.   ii) The said financial results have been reviewed by the Audit Committee and on its recommendation approved by the Board of Directors at their respective meetings held on 9th August, 2023 .The statutory auditors of the Company have conducted a  Limited Review  of the above Standalone Unaudited Financial Results for the quarter ended 30th June, 2023.   iii) On Standalone basis the Company operates in one segment i.e. Enamelled Wire and Strips.   iv) The figures for the quarter ended 31st March, 2023 is the balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the relevant financial year which were subject to limited review by the Statutory Auditors.   v) The Board of Directors of the Company has allotted Bonus Equity Shares on 1st October, 2022. Accordingly, the earnings per share (basic and diluted) have been re-stated for the quarter ended 30th June, 2022 in accordance with Ind AS 33 -  Earning Per Share . The revised paid up Equity Share Capital post issue of the Bonus Equity Shares is Rs. 2200.00 Lakhs.   vi) The above results of the Company have been prepared in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and will be available on the website of the Company (www.rrshramik.com) and the Stock Exchanges i.e. BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com).   vii) Previous periods / year's figures have been regrouped / reclassified, wherever necessary, to make them comparable with the figures of the current period.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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