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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The Statement has been prepared in accordance with the Companies (Ind AS) Rules, 2015 (lnd AS) prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable.      2.The above standalone financial results of the company were reviewed and recommended by the Audit committee and subsequently approved by the Board of Directors at its meeting held on the 14th August 2023. The review report has been filed with stock exchange and is available on the Company's website.      3. The financial results for the quarter ended 30th June 2023 have been subjected to limited review by the statutory auditors of the Company. The statutory auditor has issued an unqualified review opinion on the financial results.      4. The Company had migrated to the main board of National Stock Excharnge and had listed its equlty shares on the Main Board of Bombay Stock Exchange w.e.f. 5th July 2023, accordingly the Company had not prepared financial results for the previous quarters. However comparative figures of quarter ended 30th June 2022 and 31st March 2023 as given above have been prepared by the management after exercising   necessary due diligence to ensure financial results reflects true and fair view of Company's affairs.      5. Financial results for the quarter ended 30th June 2022 &amp; 31st March 2023 were neither audited nor subjected to limited review by auditors.      6. The Company is primarily engaged in the activity of manufacturing and supply of automotive components and considers it to be a single reportable business segment. The Company Operates in a single segment, hence segment reporting in terms of Ind AS-108 is not applicable.      7. The board at its meeting held on May 26, 2022, issued and allottod 55,00,000 fully pald-up Bonus Equity Shares of Rs. 10/- each in the ratio of 1:1 (.e. 1 bonus equity shares for every 1 exlsting equlty shares of the company held) to the shareholders who held shares on 12th July 2022 (Record date) subject to Shareholders approval and Pursuant to the approval glven by the shareholders on June 30, 2022, the board of the Company had vide circular resolution dated July 13, 2022 approved the allotment of the bonus shares. Post the allotment of bonus equity shares, the total paid up equity share capital of the company has been increased from Rs. 550 Lakh to 1100 Lakhs. The EPS has been adjusted for the bonus issue for the previous perlods presented.      8. Previous periods' figures have been regrouped / reclassified where required to make them compatible with the figures of current periods.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses01D">Other Expenses</in-bse-fin:DescriptionOfOtherExpenses>
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