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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The Unaudited Consolidated Financial Results has been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ( Ind AS ) as prescribed under section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. This Statement of Unaudited Consolidated Financial Results has been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meeting held on 11 August 2023. The Unaudited Consolidated Financial Results for the quarter ended 30 June 2023 have been duly reviewed by our Statutory Auditors.      2. The Statement includes the results for the quarter ended 31 March 2023, being the balancing figure between audited figures in respect of the full financial year ended 31 March 2023 and the published unaudited year to date figures for the nine months period ended 31 December 2022 which were subject to limited review.       3. On a review of all the relevant aspects including, in particular, the system of internal financial reporting to the Executive Committee, which is the Chief Operating Decision Maker (‘CODM’) and considering the economic characteristics of the operations, the Group is of the view that it operates in two manufacturing segments ‘Consumables’ and ‘Equipments’ used for the global mineral beneficiation, mining and bulk solids handling industry and are considered operating segments as per Ind AS 108 - 'Segment Reporting'. Equipment business represents the operations of a subsidiary Company - McNally Sayaji Engineering Limited acquired during the quarter ended 31 March 2023. Accordingly comparative information for the quarter ended 30 June 2022 have not been presented.      4. Consequent to the acquisition of McNally Sayaji Engineering Limited on 24 February 2023, previous periods/ year results are not comparable to the current period results.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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