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id="D_ChangeInManagement4"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/ScripCode">523319</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-11-02</xbrli:startDate><xbrli:endDate>2026-11-02</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-capmkt:ChangeInManagementAxis"><in-capmkt:ChangeInManagementDomain>ChangeInManagementDomain4</in-capmkt:ChangeInManagementDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context><xbrli:unit id="pure"><xbrli:measure>xbrli:pure</xbrli:measure></xbrli:unit><in-capmkt:NSESymbol contextRef="MainI">BALMLAWRIE</in-capmkt:NSESymbol><in-capmkt:NameOfTheCompany contextRef="MainI">BALMER LAWRIE &amp; COMPANY LIMITED</in-capmkt:NameOfTheCompany><in-capmkt:ScripCode contextRef="MainI">523319</in-capmkt:ScripCode><in-capmkt:MSEISymbol contextRef="MainI">NOTLISTED</in-capmkt:MSEISymbol><in-capmkt:ISIN contextRef="MainI">INE164A01016</in-capmkt:ISIN><in-capmkt:WhetherDisclosureFiledForListedEntity contextRef="MainD">true</in-capmkt:WhetherDisclosureFiledForListedEntity><in-capmkt:RelationshipWithTheListedEntity contextRef="MainD">Listed Entity (self)</in-capmkt:RelationshipWithTheListedEntity><in-capmkt:WhetherEventOrInformationIsAnOutcomeOfBoardMeeting contextRef="MainD">true</in-capmkt:WhetherEventOrInformationIsAnOutcomeOfBoardMeeting><in-capmkt:DateOfBoardMeeting contextRef="MainD">2026-11-02</in-capmkt:DateOfBoardMeeting><in-capmkt:StartTimeOfBoardMeeting contextRef="MainD">10:15:00</in-capmkt:StartTimeOfBoardMeeting><in-capmkt:EndTimeOfBoardMeeting contextRef="MainD">16:30:00</in-capmkt:EndTimeOfBoardMeeting><in-capmkt:NumberOfPersonsOrEntitiesForWhomChangeIsBeingReported contextRef="MainI" unitRef="pure" decimals="0">4</in-capmkt:NumberOfPersonsOrEntitiesForWhomChangeIsBeingReported><in-capmkt:DateOfReport contextRef="MainI">2026-11-02</in-capmkt:DateOfReport><in-capmkt:TypeOfChange contextRef="D_ChangeInManagement1">Appointment</in-capmkt:TypeOfChange><in-capmkt:CategoryForChange contextRef="D_ChangeInManagement1">Auditors</in-capmkt:CategoryForChange><in-capmkt:DesignationOfDesignatedPerson contextRef="D_ChangeInManagement1">Statutory Auditor</in-capmkt:DesignationOfDesignatedPerson><in-capmkt:SalutationOfDesignatedPerson contextRef="D_ChangeInManagement1">M/s.</in-capmkt:SalutationOfDesignatedPerson><in-capmkt:NameOfDesignatedPerson contextRef="I_ChangeInManagement1">Gopal Sharma &amp; Co.</in-capmkt:NameOfDesignatedPerson><in-capmkt:EffectiveDateOfReasonOfChange contextRef="I_ChangeInManagement1">2026-11-02</in-capmkt:EffectiveDateOfReasonOfChange><in-capmkt:TermOfAppointmentInMonths contextRef="D_ChangeInManagement1" unitRef="pure" decimals="INF">12</in-capmkt:TermOfAppointmentInMonths><in-capmkt:BriefProfile contextRef="D_ChangeInManagement1">Established on 5th August 1985, M/s. Gopal Sharma &amp; Co. is a well-established firm of Chartered Accountants with extensive experience in the fields of statutory audit, public sector audits, banking audits and assurance services. Over the past four decades, the firm has built a strong professional reputation through its commitment to quality, integrity and excellence.

The firm comprises 24 Partners, 9 qualified CA paid employees and 75 Article Assistants, supported by a strong team of experienced professionals. The Head Office is situated at Jaipur, Rajasthan, with an extensive network of branch offices at Mumbai, Bengaluru, Delhi, Kolkata, Guwahati and various other locations across Rajasthan.

The firm possesses substantial experience in conducting statutory audits of Public Sector Banks and Public Sector Undertakings (PSUs). Its key professional credentials and experience include:

-	Banking Sector Experience: Three years of experience in conducting Statutory Central Audit (SCA) of Union Bank of India and two years of experience in conducting Statutory Central Audit of State Bank of India.

-	Maharatna PSU Audit Experience: Successfully completed three years of Statutory Audit of Oil India Limited (OIL), a Maharatna Central Public Sector Enterprise, pursuant to appointment by the Comptroller and Auditor General (C&amp;AG) of India.

-	C&amp;AG Empanelled Audit Experience: The firm has been undertaking C&amp;AG-allotted statutory audit assignments for the last 25 years, covering various Central and Rajasthan State Public Sector Undertakings.

With its extensive institutional experience, technically qualified professionals, robust infrastructure and geographically diversified presence, M/s Gopal Sharma &amp; Co. is well-equipped to undertake complex statutory audit and assurance assignments, particularly in the banking, oil and gas, and public sector domains.</in-capmkt:BriefProfile><in-capmkt:WhetherTheStatutoryAuditorOrSecretarialAuditorHoldsAValidCertificateIssuedByThePeerReviewBoardOfInstituteOfCharteredAccountantsOfIndiaOrInstituteOfCompanySecretariesOfIndia contextRef="D_ChangeInManagement1">true</in-capmkt:WhetherTheStatutoryAuditorOrSecretarialAuditorHoldsAValidCertificateIssuedByThePeerReviewBoardOfInstituteOfCharteredAccountantsOfIndiaOrInstituteOfCompanySecretariesOfIndia><in-capmkt:TypeOfChange contextRef="D_ChangeInManagement2">Appointment</in-capmkt:TypeOfChange><in-capmkt:CategoryForChange contextRef="D_ChangeInManagement2">Auditors</in-capmkt:CategoryForChange><in-capmkt:DesignationOfDesignatedPerson contextRef="D_ChangeInManagement2">Others</in-capmkt:DesignationOfDesignatedPerson><in-capmkt:DescriptionOfOtherDesignation contextRef="D_ChangeInManagement2">Branch Auditors (Western Region)</in-capmkt:DescriptionOfOtherDesignation><in-capmkt:SalutationOfDesignatedPerson contextRef="D_ChangeInManagement2">M/s.</in-capmkt:SalutationOfDesignatedPerson><in-capmkt:NameOfDesignatedPerson contextRef="I_ChangeInManagement2">N P V &amp; Associates LLP</in-capmkt:NameOfDesignatedPerson><in-capmkt:EffectiveDateOfReasonOfChange contextRef="I_ChangeInManagement2">2026-11-02</in-capmkt:EffectiveDateOfReasonOfChange><in-capmkt:TermOfAppointmentInMonths contextRef="D_ChangeInManagement2" unitRef="pure" decimals="INF">12</in-capmkt:TermOfAppointmentInMonths><in-capmkt:BriefProfile contextRef="D_ChangeInManagement2">Established on 10th June 1989, M/s. NPV &amp; Associates LLP is a Limited Liability Partnership (LLP) of Chartered Accountants with over 36 years of professional experience in providing comprehensive financial, audit, taxation and business advisory services. The firm comprises 19 partners supported by a team of experienced professionals, bringing together diverse expertise and industry knowledge. 

With its Head Office in Mumbai and a pan-India presence through multiple branch offices, the firm caters to clients across diverse sectors, including banking and financial services, manufacturing, infrastructure and services. Its major areas of practice include Audit &amp; Assurance, Direct and Indirect Taxation, Corporate and Labour Law Compliance, Virtual CFO Services, Cross-Border Transaction Advisory, Management Consultancy, Due Diligence and other specialised financial and regulatory advisory services.</in-capmkt:BriefProfile><in-capmkt:TypeOfChange contextRef="D_ChangeInManagement3">Appointment</in-capmkt:TypeOfChange><in-capmkt:CategoryForChange contextRef="D_ChangeInManagement3">Auditors</in-capmkt:CategoryForChange><in-capmkt:DesignationOfDesignatedPerson contextRef="D_ChangeInManagement3">Others</in-capmkt:DesignationOfDesignatedPerson><in-capmkt:DescriptionOfOtherDesignation contextRef="D_ChangeInManagement3">Branch Auditors (Southern Region)</in-capmkt:DescriptionOfOtherDesignation><in-capmkt:SalutationOfDesignatedPerson contextRef="D_ChangeInManagement3">M/s.</in-capmkt:SalutationOfDesignatedPerson><in-capmkt:NameOfDesignatedPerson contextRef="I_ChangeInManagement3">P S Subramania Iyer &amp; Co</in-capmkt:NameOfDesignatedPerson><in-capmkt:EffectiveDateOfReasonOfChange contextRef="I_ChangeInManagement3">2026-11-02</in-capmkt:EffectiveDateOfReasonOfChange><in-capmkt:TermOfAppointmentInMonths contextRef="D_ChangeInManagement3" unitRef="pure" decimals="INF">12</in-capmkt:TermOfAppointmentInMonths><in-capmkt:BriefProfile contextRef="D_ChangeInManagement3">M/s. P. S. Subramania Iyer &amp; Co., Chartered Accountants, established on 1st July, 1949 is headquartered in Chennai and has over 75 years of professional experience. The firm is a partnership comprising 8 FCA partners, supported by four qualified assistants, articled assistants and other professional staff. Seven partners have over 25 years of continuous professional experience. 

The firm provides a comprehensive range of audit, taxation, accounting and advisory services. Its major areas of practice include Central Statutory and Branch Audits of public sector banks, insurance, telephone and electricity companies, as well as statutory and internal audits of listed and private limited companies. It also specialises in taxation, accounting and Ind AS implementation.

The firm is empanelled with the C&amp;AG, ICAI and RBI, among other institutions, for various audit assignments. It has undergone periodic ICAI peer reviews since 2002 and currently holds a valid Peer Review Certificate until 31st December, 2028.</in-capmkt:BriefProfile><in-capmkt:TypeOfChange contextRef="D_ChangeInManagement4">Appointment</in-capmkt:TypeOfChange><in-capmkt:CategoryForChange contextRef="D_ChangeInManagement4">Auditors</in-capmkt:CategoryForChange><in-capmkt:DesignationOfDesignatedPerson contextRef="D_ChangeInManagement4">Others</in-capmkt:DesignationOfDesignatedPerson><in-capmkt:DescriptionOfOtherDesignation contextRef="D_ChangeInManagement4">Branch Auditors (Northern Region)</in-capmkt:DescriptionOfOtherDesignation><in-capmkt:SalutationOfDesignatedPerson contextRef="D_ChangeInManagement4">M/s.</in-capmkt:SalutationOfDesignatedPerson><in-capmkt:NameOfDesignatedPerson contextRef="I_ChangeInManagement4">S N R &amp; Company</in-capmkt:NameOfDesignatedPerson><in-capmkt:EffectiveDateOfReasonOfChange contextRef="I_ChangeInManagement4">2026-11-02</in-capmkt:EffectiveDateOfReasonOfChange><in-capmkt:TermOfAppointmentInMonths contextRef="D_ChangeInManagement4" unitRef="pure" decimals="INF">12</in-capmkt:TermOfAppointmentInMonths><in-capmkt:BriefProfile contextRef="D_ChangeInManagement4">M/s S N R &amp; Company is a firm of Chartered Accountants offering assurance, tax, accounting and consulting services to its national and international clients across the globe. The firm has its head office at New Delhi with branches at Pune and Bangalore. The firm has experienced considerable growth since its inception in 1996 and is empanelled with reputed nationalized &amp; private banks and with the office of the Comptroller and Auditor General of India. The firm through its team of experts consisting of Chartered Accountants, Company Secretaries and Management professionals provides professional services to a large number of companies, banks and NGOs.</in-capmkt:BriefProfile></xbrli:xbrl>
