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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at the respective meetings held on 10th August 2023.      2. The company operates only in one segment, i.e., Automotive Components. As such reporting is done on single segment basis.      3. The above financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (IndAS) as notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified under section 133 of the Companies Act, 2013.      4. During the year 2017-18, the company wrote off Rs. 2,854.06 Lakhs of Trade Receivables and Rs.12,337.79 Lakhs of loan receivable from Ucal Holding Inc., (Previously Amtec Precision Products Inc.). The company is awaiting approval from RBI for the said write off.       5. The name of the Company has changed from UCAL Fuel Systems Limited to UCAL Limited with the approval of the Registrar of Companies, Chennai with effect from 26th June 2023.      6. The figures for the quarter ended 31st March 2023 represent the balancing figures between the audited figures in respect of the full financial year and the unaudited published year- to- date figures upto the third quarter of the financial year which were subjected to limited review      7. Figures for the previous periods have been regrouped, wherever necessary, to conform to the current period’s classification</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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