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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes:Consolidated Financial Statements   l.Figures for the previous periods have been regrouped  to conform to the classification of the    current period, wherever  necessary.         2. The above consolidated Audited financial results which are published in accordance with    Regulation 33 of the SEBI (Listing Obligations &amp; Disclosure Requirements)  Regulations, 2015 ('Listing Regulations') have been reviewed by the  Audit Committee and approved by the Board of Directors at their meeting held on 12.08.2023. The  above consolidated  Unaudited financial results h ve been Reviewed by the statutory auditors of the  Companies/Entities in the Group, except M/s R.P.P Infra Projects (Lanka) Limited an1d R.P.P Infra Overseas PLC,. Mauritius. The Consolidated audited financial results are in accordance with the lnd    AS prescribed  under Section 133 of the Companies Act, 2013, read with relevant rules (as amended) issued thereunder and the other accounting principles generally accepted  in India.      3. The Company is primarily engaged in the business of Construction relating to infrastructure    sector comprising of Roads and Bridges, Water pipe lines, Railways etc. Information reported  to    and evaluated regularly by the chief operating decision maker (CODM) for the purposes of resource    allocation and assessing performance focuses on the business as a whole and accordingly, in the    context of Operating Segment as defined under the Indian Accounting Standard  lOB  Operating Segments , there is a single reportable segment.      4. The Company elected to exercise the option permitted  under section llSBAA of the Income tax    Act, 1961as introduced by the Taxation Latest (Amendment) Ordinance, 2019. Accordingly, the Company    has recognized Provision for Income Tax andre-measured its Deferred Tax Assets based on the rate    prescribed in the said section.      5. Effective 1st Apr 2019, the company has adopted lnd AS 116  Leases  and Right to Use asset (ROU)    has been created.The transition was effectei using modified retrospective method.The impact on the    transition on the profit after tax for the quarter and half year ended   30th June 2023 is not material.      6.The company has allotted of 1,15,00,000 warrants (Warrants), on preferential basis to Non    Promoter group.and they herein  after referred to as Warrant holders, at price of Rs.44.25 per    Warrant and the Warrant holders are entitled to exercise the right attached to the said Warrants and subscribe to one (1) Equity Share  each against each Warrant, within a period of  Eighteen (18) months from the date or allotment of such Warrants, i.e. on or before OS September  2024. 25% of Warrant price received at  the time of subscription.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses01D">Other Expenses</in-bse-fin:DescriptionOfOtherExpenses>
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<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses02D">construction expneses</in-bse-fin:DescriptionOfOtherExpenses>
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<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses03D">sub contractor work bills</in-bse-fin:DescriptionOfOtherExpenses>
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