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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.The above Un-Audited Standalone &amp; Consolidated Financial Statements of the Company for the quarter &amp; half year ended 30th September, 2023 have been reviewed and recommended by the Audit Committee and are approved by the Board of Directors at their respective meeting held on 08th November, 2023.2. The Statutory Auditors of the Company have carried out a Limited Review of the above Standalone &amp; Consolidated Financial Statements of the Company for the quarter &amp; half year ended 30th September, 2023 in terms of Regulation 33 of the SEBI (LODR) Regulations, 2015 and have issued an unmodified Limited Review Report.3. The above financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices &amp; policies to the extent applicable.4. The company is engaged in business of 'Textile' and has only one reportable segment in accordance with Ind AS 108 'Operating Segments' therefore segment reporting as defined in IND AS 108 is not applicable to the Company.5. The figures for the corresponding previous periods have been restated/regrouped wherever necessary, to make them comparable. Expenses which are directly related to Sales like Discount, Sales Commission, Rate Difference and Quantity /Quality Claim have been reduced from the Revenue. During the quarter, yarn sales (raw material) has been shown by reducing the same from Yarn Purchase.6. The figures for the quarter ended 30th September, 2023 forming part of the statement of Un-Audited Standalone &amp; Consolidated Financial Statements are the balancing figure between the un-audited figures in respect of the half year ended on 30th September, 2023 and the published figures up to the first quarter of the financial year i.e. 30th June, 2023.7. Pursuant to compliance of SEBI notification No. SEBI/LAD-NRO/GN/2018/1 dated 9th May, 2018 , a Statement Of Cash Flows (both Standalone &amp; Consolidated) for the Half Year ended 30st September, 2023 has also been submitted by way of a note as enclosed herewith as Annexure-A to the said notes to Un-Audited Standalone And Consolidated Financial Results &amp;  Statement of Assets &amp; Liabilities.8. A statement of Un-Audited Standalone &amp; Consolidated Financial Statements are also available on the website of BSE Limited  (www.bseindia.com),  National Stock Exchange of India Limited (www.nseindia.com) and on the website of the Company (www.jindaltextiles.com).</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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<in-bse-fin:DisclosureOfNotesOnAssetsAndLiabilitiesExplanatoryTextBlock contextRef="OneD">1.The above Un-Audited Standalone &amp; Consolidated Financial Statements of the Company for the quarter &amp; half year ended 30th September, 2023 have been reviewed and recommended by the Audit Committee and are approved by the Board of Directors at their respective meeting held on 08th November, 2023.2. The Statutory Auditors of the Company have carried out a Limited Review of the above Standalone &amp; Consolidated Financial Statements of the Company for the quarter &amp; half year ended 30th September, 2023 in terms of Regulation 33 of the SEBI (LODR) Regulations, 2015 and have issued an unmodified Limited Review Report.3. The above financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices &amp; policies to the extent applicable.4. The company is engaged in business of 'Textile' and has only one reportable segment in accordance with Ind AS 108 'Operating Segments' therefore segment reporting as defined in IND AS 108 is not applicable to the Company.5. The figures for the corresponding previous periods have been restated/regrouped wherever necessary, to make them comparable. Expenses which are directly related to Sales like Discount, Sales Commission, Rate Difference and Quantity /Quality Claim have been reduced from the Revenue. During the quarter, yarn sales (raw material) has been shown by reducing the same from Yarn Purchase.6. The figures for the quarter ended 30th September, 2023 forming part of the statement of Un-Audited Standalone &amp; Consolidated Financial Statements are the balancing figure between the un-audited figures in respect of the half year ended on 30th September, 2023 and the published figures up to the first quarter of the financial year i.e. 30th June, 2023.7. Pursuant to compliance of SEBI notification No. SEBI/LAD-NRO/GN/2018/1 dated 9th May, 2018 , a Statement Of Cash Flows (both Standalone &amp; Consolidated) for the Half Year ended 30st September, 2023 has also been submitted by way of a note as enclosed herewith as Annexure-A to the said notes to Un-Audited Standalone And Consolidated Financial Results &amp;  Statement of Assets &amp; Liabilities.8. A statement of Un-Audited Standalone &amp; Consolidated Financial Statements are also available on the website of BSE Limited  (www.bseindia.com),  National Stock Exchange of India Limited (www.nseindia.com) and on the website of the Company (www.jindaltextiles.com).</in-bse-fin:DisclosureOfNotesOnAssetsAndLiabilitiesExplanatoryTextBlock>
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