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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The consolidated financial results for the quarter ended 30 June 2023 were reviewed by the Audit Committee and have been approved and taken on record by the Board of Directors at its meeting held on 10th August 2023. The statutory auditors have issued Limited Review Report  (LRR).   2. Previous period figures have been regrouped/rearranged wherever considered necessary.   3. Financial Results for all the periods presented have been prepared in accordance with IND AS notified under section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time.   4. As disclosed in the previous year’s result, the status of subsidiary viz. Technofy Digital Private Limited, continued to be ‘not a going concern’. Hence the company has continued to disclose subsidiary’s result as a discontinued operation as per Ind AS 105  “Non-current Assets Held for Sale and Discontinued Operations.    5. As disclosed in  the previous year's result, the Associate viz. ICT Infratech Services Private Limited, has prepared its financial statements based on the assumption that it is not a going concern, due to absence of economic operations and feasibility of the business.  However, the company has continued to disclose this investment as per equity method, as it has not provided any provision for impairment loss for this investment in its standalone financial statements.   6. Segment Information for the quarter as per Indian Accounting Standard - 108 on Operating Segment is not applicable.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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