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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.The above results for the half-year ended September 30, 2024 as reviewed and recommended by the Audit committee of the Board, has been approved by the Board of Directors at its meeting held on January 01, 2025.       2.The Statutory Auditors of the Company have not carried out any Audit of the above financial results of the Company and have expressed an unmodified Limited Review on these Results.       3. The Company is only having one segment of business i.e. Manufacturing of Off the Road tyres.      4. The statement has been prepared in accordance with the applicable Accounting Standards and other recognised accounting practices and policies to the extent applicable.      5. The previous year ended figures are not comparable as the Company got listed in the NSE Limited on 12th December, 2024.       6. Figures for previous year / period have been regrouped wherever necessary.      7. EPS for the period ended September 30, 2024 is not annualised.      Debt Equity Ratio - 1.090   Debt Service Coverage Ratio - 1.000   Interest Service Coverage Ratio - 2.580</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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