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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes:      1 .The above results for the half year ended 30th September, 2023 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 6th November, 2023 and the same was subjected to  Limited Review' by the Statutory Auditors of the Company, as required under Regulation 33 of SEBI (Listing Obligations and Disclosures requirements) Regulations, 2015.      2. These results have been prepared in accordance with the recognition and measurement principles laid down in AS-25 “Interim financial reporting  prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India.      3. The figures for the preceding half year ended 31st March, 2023, as reported in these financial results, are the balancing figure between audited figures in respect of the full financial year ended 31st March 2023 and year-to date unaudited figures upto the end of 30th September, 2022 which was subjected to Limited Review by the Statutory auditors.      4. During the Half year, the Company paid dividend of Rs 0.4/- per equity share for the financial year 2022-2023 approved by the shareholder of the Company at the AGM held on 14th August, 2023. The said dividend was recommended by the Board of Directors of the Company at its meeting held on 22nd May, 2023.      5. During the Half year ended 30th September 2023, Company has completed the process of acquring the 100% equity shares in Metrics Vietnam Company Limited and accordingly Company has also published its first Consolidated Financial Results.      6. The Company is engaged in the business of trading of engineering tools / components and its supply chain management services and has also started trading in other metals in current period.      Accordingly, in Managements opinion Company has 2 primary separate reportable business segment as per AS 17 on *Segment Reporting  from current period i.e. Trading in engineering tools / Components and other metals.    The said details are given in Standalone Financials Results      7. Figures for the previous period are regrouped/reciassified wherever necessary, to make them comparable.      8. The above results of the Company are available on the Company's website www.bombaymetrics.com and also on www.nseindia.com.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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