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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">NOTES TO UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2023      a) The above unaudited standalone financial results are prepared in compliance with Indian Accounting Standards ( Ind AS ) as notified under section 133 of the Companies Act, 2013 ( the Act ) [Companies (Indian Accounting Standards) Rules, 2015], as amended.      b) The unaudited standalone financial results for the quarter ended June 30, 2023 ('the Statement') were reviewed by the Audit Committee and approved by the Board of Directors of Zodiac Clothing Company Limited ('the Company') at their meeting held on August 14, 2023. These financial results have been subjected to limited review by the statutory auditors of the Company.      c) The Company is exclusively engaged in the business of clothing and clothing accessorise and the operating results from the said business is reviewed by chief operating decision maker to make decision about allocation of resources and assessment of performance. Accordingly, considering the Company has one business segment, disclosure in respect of Ind AS 108 - Operating Segments is not given.      d) The figures for the quarter ended March 31, 2023 are the balancing figures between audited figures in respect of the full financial year ended March 31, 2023 and the unaudited published year to date figures up to third quarter of the financial year which were subject to Limited Review.      e) During the quarter ended March 31, 2023, the Company vide sale agreement dated February 07, 2023 has disposed off it’s Investment property situated at Plot No.9, Part of Doddenakkundi I Phase Industrial Area, Bangalore together with structure standing thereon to a non-related party for a total consideration of Rs.   4,315.00 Lakhs, the net gain on sale of Rs. 3,901.09 Lakhs is recognised as exceptional item.      f) Figures of previous periods / year have been regrouped, wherever necessary.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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