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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes on Financial Result:-   1- The above result have been reviewed by the Audit Committee and have been approved by the Board of Directors of the company at their respective meetings held on 10th June, 2024.      2- The results for the half year and year ended 31st March, 2024 has been Audited by the statutory auditor of the company in compliance with regulation 33 of SEBI(listing obligations and disclosure requirements) regulation, 2015.      3- The figure for the half year ended March 31 2024, as reported in these financial results are the balancing figures between audited figures in respect of full financial year and the audited figures for the period April 1, 2023 to September 30, 2023 as Audited by the Statutory Auditor of the Company.      4- The Company’s primary business includes Services of Electrical contractors which includes services towards MEP works, Electrical works and fire- fighting equipment, Solar works etc in retail outlets and warehouses, and accordingly this is the only segment as envisaged in Accounting Standard 17 ‘Segment Reporting’ therefore disclosure for Segment reporting is not applicable.      5- As per MCA notification dated 16th February, 2015 Companies whose shares are listed on SME exchange as referred to chapter IX of SEBI (Issue of Capital and Disclosure Requirements) Regulation 2018 are exepmted from complusory requirement of adoption of IND-AS.      6- Earning Per Share are calculated on weighted avergae of the Share Capital Outstanding during the year/half year/ period EPS is not annualised (As-20)      7- This company was listed on NSE on 24th May, 2024, therefore Comparable Statement of Profit and Loss for the 2nd half of immediately preceding year ended Mar'23 is not available, and accrodingly not reported.      8- The balance of Trade Payables, Trade Receivables, Loans and Advances, Deposits, Current Liabilities etc. are considered as per books of account, pending confirmations and reconciliation. In the Opinion of the management, since the amount due to/ from these parties are fully payable/recoverable, no material difference is expected to arise at the time of settlement, requiring accounting effect as on 31-03-2024 except otherwise stated.      9- Previous year's/ period's figure have been regrouped/rearrnaged wherever necessary.      10-As Xbrl utility does not accept two digits, all ratio are mentioning here as undar:                           Particulars                                 3 months / 6 months ended         Year to date figures for current                                                                                  (dd-mm-yyyy)                        period ended (dd-mm-yyyy)                                 20  Debt Equity Ratio                                               0.83                       0.83             21  Debt Service Coverge Ratio                             17.82                       0.62             22 Interest Service Coverage Ratio             12.31                     13.13</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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