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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above unaudited standalone financial results for the quarter ended June 30, 2023 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on August 11, 2023. The statutory auditors have carried out limited review of above result.   2. The unaudited standalone financial results are prepared in accordance with the Indian Accounting Standards 34  Interim Financial Reporting  as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) (Amendment Rules), 2016.   3. As per Indian Accounting Standard 108 on 'Operating Segment’ (Ind AS 108), effective from 01st April, 2021 the company has only one reportable segment i.e. Gems &amp; Jewellery which includes Wholesale and Retail Trade and Manufacturing of Jewellery and Ornaments.   4. Figures of the quarter ended March 31, 2023 are the balancing figures between audited figures in respect of the full financial year 2022-23 and year to date figures up to the third quarter of the financial year 2022-23.   5. The figures for the corresponding previous period have been restated/regrouped wherever necessary, to make them comparable.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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