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ITD Cementation India Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Sep 2024

Auditor and Management Disclosures and Notes for the quarterly results dated 30 Sep 2024

1. 'The standalone unaudited financial results have been prepared in accordance with the Indian Accounting Standards ('Ind AS') as prescribed under Section 133 of the Companies Act, 2013 ('the Act') read with Companies (Indian Accounting Standards) Rules, as amended from time to time. The above standalone unaudited financial results have been reviewed and recommended to the Board of Directors by the Audit Committee and subsequently approved by the Board of Directors of the Company at their respective meetings held on 7 November 2024.

2. 'The Company is principally engaged in a single business segment viz. Construction and has operations mainly in India.

3. 'The figures for the previous periods have been regrouped/ rearranged wherever considered necessary to conform to current period's classification.