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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes to the Standalone Financial Results for the Half-year ended 30th September, 2024   1. The Financial Results have been prepared in accordance with the Generally Accepted Accounting Standards as notified under section 133 of the Companies Act 2013(“Act”) read thereunder and other accounting principles generally accepted in India as amended from time to time.      2. The above Financial Results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 13th 2024.      3. Figures of Previous year/ period have been regrouped/recast wherever necessary, in order to make them comparable.      4. The standalone financial results are rounded to nearest Lakhs, except when otherwise indicated. An amount represented by ‘0’ (Zero) construes a value less than Rupees fifty thousand.       5. The Company does not have separate reportable segments as per the Accounting Standard 17.      The results for half year 30th September, 2024, are available on the National Stock Exchange of India Limited website (URL: www1.nseindia.com) and on the Company’s website (URL: https://www.kdsbpo.com   /investors).      For Kandarp Digi Smart BPO Limited         Sunil Kumar Rai   Managing Director   Din: 05250574   Date:-13/11/2024   Place:-New Delhi</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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