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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above standalone unaudited financial results for the Half year ended 30th September, 2024 have been reviewed by the Audit Committee and approved by the Board of Directors of Blue Pebble Limited ( the Company ) in their meeting held on 21st October, 2024.      2. The above standalone unaudited Financial Results for the Half year ended on 30th Septmeber, 2024 are prepared in accordance with the applicable Accounting Standards prescribed under Section 133 of the Companies Act, 2013 read with Rule 7 of the Companies Accounting) Rules, 2014 as amended and other recognized accounting practices and policies, as applicable.      3. In accordance with Regulation 33 of the SEBI (LODR) Regulations 2015, the above standalone results have been reviewed by the Statutory Auditors of the Company for the half year ended Septmeber 30, 2024.      4. The comparative standalone figures of the Half year ended on 30th September, 2023 have been considered based on the  audited figures,  The Statement includes the standalone audited financial results for the half year ended March 31, 2024 being the balancing figure between the standalone audited figures in respect of the full financial year ended March 31, 2024  and the published audited year-to-date figures up to the half year of the previous financial year.      5. EPS for the respective periods have been calculated based on the weighted average number of shares outstanding for the said periods.      6. The Company is operating in a single segment. Hence, the above financial results are based on single segment only.      7. The management is in process of identifying parties which are covered under MSME, The amount relating to MSME are disclosed to the extent identified.      8. The Company has raised Rs 1814.40 lakhs through issue of Equity shares of face value Rs 10 per share at a premium of Rs 158 per share through initial public offer (IPO). The shares of the company got listed on NSE emerge platform as on 3/04/ 2024.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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