<?xml version="1.0" encoding="UTF-8"?>
<xbrli:xbrl xmlns:in-bse-fin="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin" xmlns:in-bse-fin-roles="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin-roles" xmlns:in-bse-fin-ent="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin/in-bse-fin-ent" xmlns:in-bse-fin-type="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin-types" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.xbrl.org/2003/XLink">
<link:schemaRef xlink:type="simple" xlink:href="Ind-AS_entry_point_2020-03-31.xsd"/>
<xbrli:context id="OneD"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period></xbrli:context>
<xbrli:context id="FourD"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period></xbrli:context>
<xbrli:context id="OneOperatingExpenses01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:DetailsOfOtherExpensesAxis">in-bse-fin:OneOperatingExpenses01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourOperatingExpenses01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:DetailsOfOtherExpensesAxis">in-bse-fin:FourOperatingExpenses01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneI"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2024-03-31</xbrli:instant></xbrli:period></xbrli:context>
<xbrli:context id="OneReportableSegmentRevenue01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:OneReportableSegmentRevenue01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentRevenue02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:OneReportableSegmentRevenue02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentRevenue03D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:OneReportableSegmentRevenue03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourReportableSegmentRevenue01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:FourReportableSegmentRevenue01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourReportableSegmentRevenue02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:FourReportableSegmentRevenue02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourReportableSegmentRevenue03D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:FourReportableSegmentRevenue03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentResults01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:OneReportableSegmentResults01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentResults02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:OneReportableSegmentResults02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentResults03D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:OneReportableSegmentResults03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourReportableSegmentResults01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:FourReportableSegmentResults01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourReportableSegmentResults02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:FourReportableSegmentResults02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourReportableSegmentResults03D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:FourReportableSegmentResults03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentAssets01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:OneReportableSegmentAssets01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentAssets02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:OneReportableSegmentAssets02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentAssets03D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:OneReportableSegmentAssets03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities01I"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2024-03-31</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities02I"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2024-03-31</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities03D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-01-01</xbrli:startDate><xbrli:endDate>2024-03-31</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities03I"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">AROGRANITE</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2024-03-31</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:unit id="INR"><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unit><xbrli:unit id="pure"><xbrli:measure>xbrli:pure</xbrli:measure></xbrli:unit><xbrli:unit id="shares"><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unit><xbrli:unit id="INRPerShare"><xbrli:divide><xbrli:unitNumerator><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unitNumerator><xbrli:unitDenominator><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unitDenominator></xbrli:divide></xbrli:unit>
<in-bse-fin:ScripCode contextRef="OneD">513729</in-bse-fin:ScripCode>
<in-bse-fin:Symbol contextRef="OneD">AROGRANITE</in-bse-fin:Symbol>
<in-bse-fin:MSEISymbol contextRef="OneD">NOTLISTED</in-bse-fin:MSEISymbol>
<in-bse-fin:NameOfTheCompany contextRef="OneD">Aro Granite Industries Limited</in-bse-fin:NameOfTheCompany>
<in-bse-fin:ClassOfSecurity contextRef="OneD">Equity</in-bse-fin:ClassOfSecurity>
<in-bse-fin:DateOfStartOfFinancialYear contextRef="OneD">2023-04-01</in-bse-fin:DateOfStartOfFinancialYear>
<in-bse-fin:DateOfEndOfFinancialYear contextRef="OneD">2024-03-31</in-bse-fin:DateOfEndOfFinancialYear>
<in-bse-fin:DateOfBoardMeetingWhenFinancialResultsWereApproved contextRef="OneD">2024-04-23</in-bse-fin:DateOfBoardMeetingWhenFinancialResultsWereApproved>
<in-bse-fin:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange contextRef="OneD">2024-04-12</in-bse-fin:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange>
<in-bse-fin:DescriptionOfPresentationCurrency contextRef="OneD">INR</in-bse-fin:DescriptionOfPresentationCurrency>
<in-bse-fin:LevelOfRoundingUsedInFinancialStatements contextRef="OneD">Lakhs</in-bse-fin:LevelOfRoundingUsedInFinancialStatements>
<in-bse-fin:ReportingQuarter contextRef="OneD">Yearly</in-bse-fin:ReportingQuarter>
<in-bse-fin:StartTimeOfBoardMeeting contextRef="OneD">13:00:00</in-bse-fin:StartTimeOfBoardMeeting>
<in-bse-fin:EndTimeOfBoardMeeting contextRef="OneD">14:15:00</in-bse-fin:EndTimeOfBoardMeeting>
<in-bse-fin:DateOfStartOfBoardMeeting contextRef="OneD">2024-04-23</in-bse-fin:DateOfStartOfBoardMeeting>
<in-bse-fin:DateOfEndOfBoardMeeting contextRef="OneD">2024-04-23</in-bse-fin:DateOfEndOfBoardMeeting>
<in-bse-fin:WhetherCashFlowStatementIsApplicableOnCompany contextRef="OneD">true</in-bse-fin:WhetherCashFlowStatementIsApplicableOnCompany>
<in-bse-fin:TypeOfCashFlowStatement contextRef="OneD">Cash Flow Indirect</in-bse-fin:TypeOfCashFlowStatement>
<in-bse-fin:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification contextRef="OneD">Declaration of unmodified opinion</in-bse-fin:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification>
<in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment contextRef="OneD">Multi segment</in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment>
<in-bse-fin:DateOfStartOfReportingPeriod contextRef="OneD">2024-01-01</in-bse-fin:DateOfStartOfReportingPeriod>
<in-bse-fin:DateOfEndOfReportingPeriod contextRef="OneD">2024-03-31</in-bse-fin:DateOfEndOfReportingPeriod>
<in-bse-fin:WhetherResultsAreAuditedOrUnaudited contextRef="OneD">Audited</in-bse-fin:WhetherResultsAreAuditedOrUnaudited>
<in-bse-fin:NatureOfReportStandaloneConsolidated contextRef="OneD">Standalone</in-bse-fin:NatureOfReportStandaloneConsolidated>
<in-bse-fin:RevenueFromOperations contextRef="OneD" unitRef="INR" decimals="-5">328955000.00</in-bse-fin:RevenueFromOperations>
<in-bse-fin:OtherIncome contextRef="OneD" unitRef="INR" decimals="-5">3451000.00</in-bse-fin:OtherIncome>
<in-bse-fin:Income contextRef="OneD" unitRef="INR" decimals="-5">332406000.00</in-bse-fin:Income>
<in-bse-fin:CostOfMaterialsConsumed contextRef="OneD" unitRef="INR" decimals="-5">148155000.00</in-bse-fin:CostOfMaterialsConsumed>
<in-bse-fin:PurchasesOfStockInTrade contextRef="OneD" unitRef="INR" decimals="-5">9072000.00</in-bse-fin:PurchasesOfStockInTrade>
<in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade contextRef="OneD" unitRef="INR" decimals="-5">-32014000.00</in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade>
<in-bse-fin:EmployeeBenefitExpense contextRef="OneD" unitRef="INR" decimals="-5">37668000.00</in-bse-fin:EmployeeBenefitExpense>
<in-bse-fin:FinanceCosts contextRef="OneD" unitRef="INR" decimals="-5">50140000.00</in-bse-fin:FinanceCosts>
<in-bse-fin:DepreciationDepletionAndAmortisationExpense contextRef="OneD" unitRef="INR" decimals="-5">29434000.00</in-bse-fin:DepreciationDepletionAndAmortisationExpense>
<in-bse-fin:OtherExpenses contextRef="OneD" unitRef="INR" decimals="-5">86175000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:Expenses contextRef="OneD" unitRef="INR" decimals="-5">328630000.00</in-bse-fin:Expenses>
<in-bse-fin:ProfitBeforeExceptionalItemsAndTax contextRef="OneD" unitRef="INR" decimals="-5">3776000.00</in-bse-fin:ProfitBeforeExceptionalItemsAndTax>
<in-bse-fin:ExceptionalItemsBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ExceptionalItemsBeforeTax>
<in-bse-fin:ProfitBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">3776000.00</in-bse-fin:ProfitBeforeTax>
<in-bse-fin:CurrentTax contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CurrentTax>
<in-bse-fin:DeferredTax contextRef="OneD" unitRef="INR" decimals="-5">172000.00</in-bse-fin:DeferredTax>
<in-bse-fin:TaxExpense contextRef="OneD" unitRef="INR" decimals="-5">172000.00</in-bse-fin:TaxExpense>
<in-bse-fin:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement>
<in-bse-fin:ProfitLossForPeriodFromContinuingOperations contextRef="OneD" unitRef="INR" decimals="-5">3604000.00</in-bse-fin:ProfitLossForPeriodFromContinuingOperations>
<in-bse-fin:ProfitLossFromDiscontinuedOperationsBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProfitLossFromDiscontinuedOperationsBeforeTax>
<in-bse-fin:TaxExpenseOfDiscontinuedOperations contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:TaxExpenseOfDiscontinuedOperations>
<in-bse-fin:ProfitLossFromDiscontinuedOperationsAfterTax contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProfitLossFromDiscontinuedOperationsAfterTax>
<in-bse-fin:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod>
<in-bse-fin:ProfitLossForPeriod contextRef="OneD" unitRef="INR" decimals="-5">3604000.00</in-bse-fin:ProfitLossForPeriod>
<in-bse-fin:OtherComprehensiveIncomeNetOfTaxes contextRef="OneD" unitRef="INR" decimals="-5">-293000.00</in-bse-fin:OtherComprehensiveIncomeNetOfTaxes>
<in-bse-fin:ComprehensiveIncomeForThePeriod contextRef="OneD" unitRef="INR" decimals="-5">3311000.00</in-bse-fin:ComprehensiveIncomeForThePeriod>
<in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent>
<in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests>
<in-bse-fin:PaidUpValueOfEquityShareCapital contextRef="OneD" unitRef="INR" decimals="-5">153000000.00</in-bse-fin:PaidUpValueOfEquityShareCapital>
<in-bse-fin:FaceValueOfEquityShareCapital contextRef="OneD" unitRef="INRPerShare" decimals="INF">10</in-bse-fin:FaceValueOfEquityShareCapital>
<in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0.22</in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0.22</in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations>
<in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0.00</in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0.00</in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations>
<in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0.22</in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0.22</in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes:   1. The above audited Standalone Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 23.04.2024. These results have been audited by the Statutory Auditor of the Company who has issued an unqualified opinion thereon.   2. These audited Standalone Financial Results are prepared in accordance with the Indian Accounting Standards (IND AS) as prescribed under Section 133 of the Companies Act read with rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016.   3. During the period under review, Bank has charged an extra interest of Rs. 81.32 Lacs, which is related to the period of 01.01.2022 to 30.11.2023, which impacted the profitability of the company for this quarter/year.   4. The Code on Social Security, 2020 ('Code') relating to employee benefits during employment and post-employment benefits received Presidential assent in September 2020. The Code has been published in the Gazette of India. The Code has come into effect from 01.07.2022. The Company will assess the impact of the Code when it comes into effect and will record any related impact in the period the Code becomes effective.   5. During the period the Company is engaged in the business of two segments i.e., 1) Manufacturing of Granite Tiles and Slabs. and 2) Manufacturing of Quartz (Engineered) Slabs.   6. Figures for the previous periods / year have been regrouped, wherever necessary, to confirm to the current period's classification.   Place: Hosur          For &amp; on behalf of the Board   Date: 23.04.2024              -sd-                                              Sunil Kumar Arora                                           Managing Director   (DIN 00150668)</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
<in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment contextRef="FourD">Multi segment</in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment>
<in-bse-fin:DateOfStartOfReportingPeriod contextRef="FourD">2023-04-01</in-bse-fin:DateOfStartOfReportingPeriod>
<in-bse-fin:DateOfEndOfReportingPeriod contextRef="FourD">2024-03-31</in-bse-fin:DateOfEndOfReportingPeriod>
<in-bse-fin:WhetherResultsAreAuditedOrUnaudited contextRef="FourD">Audited</in-bse-fin:WhetherResultsAreAuditedOrUnaudited>
<in-bse-fin:NatureOfReportStandaloneConsolidated contextRef="FourD">Standalone</in-bse-fin:NatureOfReportStandaloneConsolidated>
<in-bse-fin:RevenueFromOperations contextRef="FourD" unitRef="INR" decimals="-5">1550948000.00</in-bse-fin:RevenueFromOperations>
<in-bse-fin:OtherIncome contextRef="FourD" unitRef="INR" decimals="-5">3775000.00</in-bse-fin:OtherIncome>
<in-bse-fin:Income contextRef="FourD" unitRef="INR" decimals="-5">1554723000.00</in-bse-fin:Income>
<in-bse-fin:CostOfMaterialsConsumed contextRef="FourD" unitRef="INR" decimals="-5">832611000.00</in-bse-fin:CostOfMaterialsConsumed>
<in-bse-fin:PurchasesOfStockInTrade contextRef="FourD" unitRef="INR" decimals="-5">25222000.00</in-bse-fin:PurchasesOfStockInTrade>
<in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade contextRef="FourD" unitRef="INR" decimals="-5">-120778000.00</in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade>
<in-bse-fin:EmployeeBenefitExpense contextRef="FourD" unitRef="INR" decimals="-5">158807000.00</in-bse-fin:EmployeeBenefitExpense>
<in-bse-fin:FinanceCosts contextRef="FourD" unitRef="INR" decimals="-5">161091000.00</in-bse-fin:FinanceCosts>
<in-bse-fin:DepreciationDepletionAndAmortisationExpense contextRef="FourD" unitRef="INR" decimals="-5">117229000.00</in-bse-fin:DepreciationDepletionAndAmortisationExpense>
<in-bse-fin:OtherExpenses contextRef="FourD" unitRef="INR" decimals="-5">346517000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:Expenses contextRef="FourD" unitRef="INR" decimals="-5">1520699000.00</in-bse-fin:Expenses>
<in-bse-fin:ProfitBeforeExceptionalItemsAndTax contextRef="FourD" unitRef="INR" decimals="-5">34024000.00</in-bse-fin:ProfitBeforeExceptionalItemsAndTax>
<in-bse-fin:ExceptionalItemsBeforeTax contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ExceptionalItemsBeforeTax>
<in-bse-fin:ProfitBeforeTax contextRef="FourD" unitRef="INR" decimals="-5">34024000.00</in-bse-fin:ProfitBeforeTax>
<in-bse-fin:CurrentTax contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CurrentTax>
<in-bse-fin:DeferredTax contextRef="FourD" unitRef="INR" decimals="-5">20884000.00</in-bse-fin:DeferredTax>
<in-bse-fin:TaxExpense contextRef="FourD" unitRef="INR" decimals="-5">20884000.00</in-bse-fin:TaxExpense>
<in-bse-fin:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement>
<in-bse-fin:ProfitLossForPeriodFromContinuingOperations contextRef="FourD" unitRef="INR" decimals="-5">13140000.00</in-bse-fin:ProfitLossForPeriodFromContinuingOperations>
<in-bse-fin:ProfitLossFromDiscontinuedOperationsBeforeTax contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProfitLossFromDiscontinuedOperationsBeforeTax>
<in-bse-fin:TaxExpenseOfDiscontinuedOperations contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:TaxExpenseOfDiscontinuedOperations>
<in-bse-fin:ProfitLossFromDiscontinuedOperationsAfterTax contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProfitLossFromDiscontinuedOperationsAfterTax>
<in-bse-fin:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod>
<in-bse-fin:ProfitLossForPeriod contextRef="FourD" unitRef="INR" decimals="-5">13140000.00</in-bse-fin:ProfitLossForPeriod>
<in-bse-fin:OtherComprehensiveIncomeNetOfTaxes contextRef="FourD" unitRef="INR" decimals="-5">402000.00</in-bse-fin:OtherComprehensiveIncomeNetOfTaxes>
<in-bse-fin:ComprehensiveIncomeForThePeriod contextRef="FourD" unitRef="INR" decimals="-5">13542000.00</in-bse-fin:ComprehensiveIncomeForThePeriod>
<in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent>
<in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests>
<in-bse-fin:PaidUpValueOfEquityShareCapital contextRef="FourD" unitRef="INR" decimals="-5">153000000.00</in-bse-fin:PaidUpValueOfEquityShareCapital>
<in-bse-fin:FaceValueOfEquityShareCapital contextRef="FourD" unitRef="INRPerShare" decimals="INF">10</in-bse-fin:FaceValueOfEquityShareCapital>
<in-bse-fin:ReserveExcludingRevaluationReserves contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ReserveExcludingRevaluationReserves>
<in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">0.88</in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">0.88</in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations>
<in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">0.00</in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">0.00</in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations>
<in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">0.88</in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">0.88</in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses01D">Other Expenses</in-bse-fin:DescriptionOfOtherExpenses>
<in-bse-fin:OtherExpenses contextRef="OneOperatingExpenses01D" unitRef="INR" decimals="-5">86175000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="FourOperatingExpenses01D">Other Expenses</in-bse-fin:DescriptionOfOtherExpenses>
<in-bse-fin:OtherExpenses contextRef="FourOperatingExpenses01D" unitRef="INR" decimals="-5">346517000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:PropertyPlantAndEquipment contextRef="OneI" unitRef="INR" decimals="-5">1485984000.00</in-bse-fin:PropertyPlantAndEquipment>
<in-bse-fin:CapitalWorkInProgress contextRef="OneI" unitRef="INR" decimals="-5">9775000.00</in-bse-fin:CapitalWorkInProgress>
<in-bse-fin:InvestmentProperty contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:InvestmentProperty>
<in-bse-fin:Goodwill contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:Goodwill>
<in-bse-fin:OtherIntangibleAssets contextRef="OneI" unitRef="INR" decimals="-5">1289000.00</in-bse-fin:OtherIntangibleAssets>
<in-bse-fin:IntangibleAssetsUnderDevelopment contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:IntangibleAssetsUnderDevelopment>
<in-bse-fin:BiologicalAssetsOtherThanBearerPlants contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:BiologicalAssetsOtherThanBearerPlants>
<in-bse-fin:InvestmentsAccountedForUsingEquityMethod contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:InvestmentsAccountedForUsingEquityMethod>
<in-bse-fin:NoncurrentInvestments contextRef="OneI" unitRef="INR" decimals="-5">5755000.00</in-bse-fin:NoncurrentInvestments>
<in-bse-fin:TradeReceivablesNoncurrent contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:TradeReceivablesNoncurrent>
<in-bse-fin:LoansNoncurrent contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:LoansNoncurrent>
<in-bse-fin:OtherNoncurrentFinancialAssets contextRef="OneI" unitRef="INR" decimals="-5">17650000.00</in-bse-fin:OtherNoncurrentFinancialAssets>
<in-bse-fin:NoncurrentFinancialAssets contextRef="OneI" unitRef="INR" decimals="-5">23405000.00</in-bse-fin:NoncurrentFinancialAssets>
<in-bse-fin:DeferredTaxAssetsNet contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:DeferredTaxAssetsNet>
<in-bse-fin:OtherNoncurrentAssets contextRef="OneI" unitRef="INR" decimals="-5">1417000.00</in-bse-fin:OtherNoncurrentAssets>
<in-bse-fin:NoncurrentAssets contextRef="OneI" unitRef="INR" decimals="-5">1521870000.00</in-bse-fin:NoncurrentAssets>
<in-bse-fin:Inventories contextRef="OneI" unitRef="INR" decimals="-5">2133517000.00</in-bse-fin:Inventories>
<in-bse-fin:CurrentInvestments contextRef="OneI" unitRef="INR" decimals="-5">2645000.00</in-bse-fin:CurrentInvestments>
<in-bse-fin:TradeReceivablesCurrent contextRef="OneI" unitRef="INR" decimals="-5">495802000.00</in-bse-fin:TradeReceivablesCurrent>
<in-bse-fin:CashAndCashEquivalents contextRef="OneI" unitRef="INR" decimals="-5">7491000.00</in-bse-fin:CashAndCashEquivalents>
<in-bse-fin:BankBalanceOtherThanCashAndCashEquivalents contextRef="OneI" unitRef="INR" decimals="-5">79547000.00</in-bse-fin:BankBalanceOtherThanCashAndCashEquivalents>
<in-bse-fin:LoansCurrent contextRef="OneI" unitRef="INR" decimals="-5">299000.00</in-bse-fin:LoansCurrent>
<in-bse-fin:OtherCurrentFinancialAssets contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherCurrentFinancialAssets>
<in-bse-fin:CurrentFinancialAssets contextRef="OneI" unitRef="INR" decimals="-5">585784000.00</in-bse-fin:CurrentFinancialAssets>
<in-bse-fin:CurrentTaxAssets contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:CurrentTaxAssets>
<in-bse-fin:OtherCurrentAssets contextRef="OneI" unitRef="INR" decimals="-5">204728000.00</in-bse-fin:OtherCurrentAssets>
<in-bse-fin:CurrentAssets contextRef="OneI" unitRef="INR" decimals="-5">2924029000.00</in-bse-fin:CurrentAssets>
<in-bse-fin:NoncurrentAssetsClassifiedAsHeldForSale contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:NoncurrentAssetsClassifiedAsHeldForSale>
<in-bse-fin:RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssets contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssets>
<in-bse-fin:Assets contextRef="OneI" unitRef="INR" decimals="-5">4445899000.00</in-bse-fin:Assets>
<in-bse-fin:EquityShareCapital contextRef="OneI" unitRef="INR" decimals="-5">153000000.00</in-bse-fin:EquityShareCapital>
<in-bse-fin:OtherEquity contextRef="OneI" unitRef="INR" decimals="-5">1767241000.00</in-bse-fin:OtherEquity>
<in-bse-fin:EquityAttributableToOwnersOfParent contextRef="OneI" unitRef="INR" decimals="-5">1920241000.00</in-bse-fin:EquityAttributableToOwnersOfParent>
<in-bse-fin:Equity contextRef="OneI" unitRef="INR" decimals="-5">1920241000.00</in-bse-fin:Equity>
<in-bse-fin:BorrowingsNoncurrent contextRef="OneI" unitRef="INR" decimals="-5">464084000.00</in-bse-fin:BorrowingsNoncurrent>
<in-bse-fin:TradePayablesNoncurrent contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:TradePayablesNoncurrent>
<in-bse-fin:OtherNoncurrentFinancialLiabilities contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherNoncurrentFinancialLiabilities>
<in-bse-fin:NoncurrentFinancialLiabilities contextRef="OneI" unitRef="INR" decimals="-5">464084000.00</in-bse-fin:NoncurrentFinancialLiabilities>
<in-bse-fin:ProvisionsNoncurrent contextRef="OneI" unitRef="INR" decimals="-5">22920000.00</in-bse-fin:ProvisionsNoncurrent>
<in-bse-fin:DeferredTaxLiabilitiesNet contextRef="OneI" unitRef="INR" decimals="-5">133754000.00</in-bse-fin:DeferredTaxLiabilitiesNet>
<in-bse-fin:DeferredGovernmentGrantsNoncurrent contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:DeferredGovernmentGrantsNoncurrent>
<in-bse-fin:OtherNoncurrentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherNoncurrentLiabilities>
<in-bse-fin:NoncurrentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">620758000.00</in-bse-fin:NoncurrentLiabilities>
<in-bse-fin:BorrowingsCurrent contextRef="OneI" unitRef="INR" decimals="-5">1423385000.00</in-bse-fin:BorrowingsCurrent>
<in-bse-fin:TradePayablesCurrent contextRef="OneI" unitRef="INR" decimals="-5">402141000.00</in-bse-fin:TradePayablesCurrent>
<in-bse-fin:OtherCurrentFinancialLiabilities contextRef="OneI" unitRef="INR" decimals="-5">39718000.00</in-bse-fin:OtherCurrentFinancialLiabilities>
<in-bse-fin:CurrentFinancialLiabilities contextRef="OneI" unitRef="INR" decimals="-5">1865244000.00</in-bse-fin:CurrentFinancialLiabilities>
<in-bse-fin:OtherCurrentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">25956000.00</in-bse-fin:OtherCurrentLiabilities>
<in-bse-fin:ProvisionsCurrent contextRef="OneI" unitRef="INR" decimals="-5">8333000.00</in-bse-fin:ProvisionsCurrent>
<in-bse-fin:CurrentTaxLiabilities contextRef="OneI" unitRef="INR" decimals="-5">5367000.00</in-bse-fin:CurrentTaxLiabilities>
<in-bse-fin:CurrentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">1904900000.00</in-bse-fin:CurrentLiabilities>
<in-bse-fin:LiabilitiesDirectlyAssociatedWithAssetsInDisposalGroupClassifiedAsHeldForSale contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:LiabilitiesDirectlyAssociatedWithAssetsInDisposalGroupClassifiedAsHeldForSale>
<in-bse-fin:RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability>
<in-bse-fin:Liabilities contextRef="OneI" unitRef="INR" decimals="-5">2525658000.00</in-bse-fin:Liabilities>
<in-bse-fin:EquityAndLiabilities contextRef="OneI" unitRef="INR" decimals="-5">4445899000.00</in-bse-fin:EquityAndLiabilities>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentRevenue01D">a.  Quartz Division</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentRevenue contextRef="OneReportableSegmentRevenue01D" unitRef="INR" decimals="-5">75780000.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentRevenue02D">b.  Granite Slabs/Tiles Division</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentRevenue contextRef="OneReportableSegmentRevenue02D" unitRef="INR" decimals="-5">251935000.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentRevenue03D">c.  Unallocated Segment</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentRevenue contextRef="OneReportableSegmentRevenue03D" unitRef="INR" decimals="-5">0.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:DescriptionOfReportableSegment contextRef="FourReportableSegmentRevenue01D">a.  Quartz Division</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentRevenue contextRef="FourReportableSegmentRevenue01D" unitRef="INR" decimals="-5">419851000.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:DescriptionOfReportableSegment contextRef="FourReportableSegmentRevenue02D">b.  Granite Slabs/Tiles Division</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentRevenue contextRef="FourReportableSegmentRevenue02D" unitRef="INR" decimals="-5">1134872000.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:DescriptionOfReportableSegment contextRef="FourReportableSegmentRevenue03D">c.  Unallocated Segment</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentRevenue contextRef="FourReportableSegmentRevenue03D" unitRef="INR" decimals="-5">0.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:SegmentRevenue contextRef="OneD" unitRef="INR" decimals="-5">327715000.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:SegmentRevenue contextRef="FourD" unitRef="INR" decimals="-5">1554723000.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:InterSegmentRevenue contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:InterSegmentRevenue>
<in-bse-fin:InterSegmentRevenue contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:InterSegmentRevenue>
<in-bse-fin:SegmentRevenueFromOperations contextRef="OneD" unitRef="INR" decimals="-5">327715000.00</in-bse-fin:SegmentRevenueFromOperations>
<in-bse-fin:SegmentRevenueFromOperations contextRef="FourD" unitRef="INR" decimals="-5">1554723000.00</in-bse-fin:SegmentRevenueFromOperations>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentResults01D">a.  Quartz Division</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableSegmentResults01D" unitRef="INR" decimals="-5">21439000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentResults02D">b.  Granite Slabs/Tiles Division</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableSegmentResults02D" unitRef="INR" decimals="-5">32478000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentResults03D">c.  Unallocated Segment</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableSegmentResults03D" unitRef="INR" decimals="-5">0.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:DescriptionOfReportableSegment contextRef="FourReportableSegmentResults01D">a.  Quartz Division</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="FourReportableSegmentResults01D" unitRef="INR" decimals="-5">58806000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:DescriptionOfReportableSegment contextRef="FourReportableSegmentResults02D">b.  Granite Slabs/Tiles Division</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="FourReportableSegmentResults02D" unitRef="INR" decimals="-5">136309000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:DescriptionOfReportableSegment contextRef="FourReportableSegmentResults03D">c.  Unallocated Segment</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="FourReportableSegmentResults03D" unitRef="INR" decimals="-5">0.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneD" unitRef="INR" decimals="-5">53917000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="FourD" unitRef="INR" decimals="-5">195115000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:SegmentFinanceCosts contextRef="OneD" unitRef="INR" decimals="-5">50141000.00</in-bse-fin:SegmentFinanceCosts>
<in-bse-fin:SegmentFinanceCosts contextRef="FourD" unitRef="INR" decimals="-5">161091000.00</in-bse-fin:SegmentFinanceCosts>
<in-bse-fin:SegmentProfitBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">3776000.00</in-bse-fin:SegmentProfitBeforeTax>
<in-bse-fin:SegmentProfitBeforeTax contextRef="FourD" unitRef="INR" decimals="-5">34024000.00</in-bse-fin:SegmentProfitBeforeTax>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentAssets01D">a.  Quartz Division</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentAssets contextRef="OneReportableSegmentAssets01D" unitRef="INR" decimals="-5">179283000.00</in-bse-fin:SegmentAssets>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentAssets02D">b.  Granite Slabs/Tiles Division</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentAssets contextRef="OneReportableSegmentAssets02D" unitRef="INR" decimals="-5">4249654000.00</in-bse-fin:SegmentAssets>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentAssets03D">c.  Unallocated Segment</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentAssets contextRef="OneReportableSegmentAssets03D" unitRef="INR" decimals="-5">0.00</in-bse-fin:SegmentAssets>
<in-bse-fin:SegmentAssets contextRef="OneD" unitRef="INR" decimals="-5">4428937000.00</in-bse-fin:SegmentAssets>
<in-bse-fin:UnAllocableAssets contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:UnAllocableAssets>
<in-bse-fin:NetSegmentAssets contextRef="OneI" unitRef="INR" decimals="-5">4428937000.00</in-bse-fin:NetSegmentAssets>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentLiabilities01D">a.  Quartz Division</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentLiabilities contextRef="OneReportableSegmentLiabilities01I" unitRef="INR" decimals="-5">259914000.00</in-bse-fin:SegmentLiabilities>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentLiabilities02D">b.  Granite Slabs/Tiles Division</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentLiabilities contextRef="OneReportableSegmentLiabilities02I" unitRef="INR" decimals="-5">2265743000.00</in-bse-fin:SegmentLiabilities>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentLiabilities03D">c.  Unallocated Segment</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentLiabilities contextRef="OneReportableSegmentLiabilities03I" unitRef="INR" decimals="-5">0.00</in-bse-fin:SegmentLiabilities>
<in-bse-fin:SegmentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">2525657000.00</in-bse-fin:SegmentLiabilities>
<in-bse-fin:UnAllocableLiabilities contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:UnAllocableLiabilities>
<in-bse-fin:NetSegmentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">2525657000.00</in-bse-fin:NetSegmentLiabilities>
<in-bse-fin:AdjustmentsForFinanceCosts contextRef="FourD" unitRef="INR" decimals="-5">161091000.00</in-bse-fin:AdjustmentsForFinanceCosts>
<in-bse-fin:AdjustmentsForDecreaseIncreaseInInventories contextRef="FourD" unitRef="INR" decimals="-5">-139879000.00</in-bse-fin:AdjustmentsForDecreaseIncreaseInInventories>
<in-bse-fin:AdjustmentsForDecreaseIncreaseInTradeReceivablesCurrent contextRef="FourD" unitRef="INR" decimals="-5">119562000.00</in-bse-fin:AdjustmentsForDecreaseIncreaseInTradeReceivablesCurrent>
<in-bse-fin:AdjustmentsForDecreaseIncreaseInTradeReceivablesNoncurrent contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForDecreaseIncreaseInTradeReceivablesNoncurrent>
<in-bse-fin:AdjustmentsForDecreaseIncreaseInOtherCurrentAssets contextRef="FourD" unitRef="INR" decimals="-5">-9118000.00</in-bse-fin:AdjustmentsForDecreaseIncreaseInOtherCurrentAssets>
<in-bse-fin:AdjustmentsForDecreaseIncreaseInOtherNoncurrentAssets contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForDecreaseIncreaseInOtherNoncurrentAssets>
<in-bse-fin:AdjustmentsForOtherFinancialAssetsNoncurrent contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForOtherFinancialAssetsNoncurrent>
<in-bse-fin:AdjustmentsForOtherFinancialAssetsCurrent contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForOtherFinancialAssetsCurrent>
<in-bse-fin:AdjustmentsForOtherBankBalances contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForOtherBankBalances>
<in-bse-fin:AdjustmentsForIncreaseDecreaseInTradePayablesCurrent contextRef="FourD" unitRef="INR" decimals="-5">68540000.00</in-bse-fin:AdjustmentsForIncreaseDecreaseInTradePayablesCurrent>
<in-bse-fin:AdjustmentsForIncreaseDecreaseInTradePayablesNoncurrent contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForIncreaseDecreaseInTradePayablesNoncurrent>
<in-bse-fin:AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities>
<in-bse-fin:AdjustmentsForIncreaseDecreaseInOtherNoncurrentLiabilities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForIncreaseDecreaseInOtherNoncurrentLiabilities>
<in-bse-fin:AdjustmentsForDepreciationAndAmortisationExpense contextRef="FourD" unitRef="INR" decimals="-5">117229000.00</in-bse-fin:AdjustmentsForDepreciationAndAmortisationExpense>
<in-bse-fin:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss>
<in-bse-fin:AdjustmentsForProvisionsCurrent contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForProvisionsCurrent>
<in-bse-fin:AdjustmentsForProvisionsNoncurrent contextRef="FourD" unitRef="INR" decimals="-5">1184000.00</in-bse-fin:AdjustmentsForProvisionsNoncurrent>
<in-bse-fin:AdjustmentsForOtherFinancialLiabilitiesCurrent contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForOtherFinancialLiabilitiesCurrent>
<in-bse-fin:AdjustmentsForOtherFinancialLiabilitiesNoncurrent contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForOtherFinancialLiabilitiesNoncurrent>
<in-bse-fin:AdjustmentsForUnrealisedForeignExchangeLossesGains contextRef="FourD" unitRef="INR" decimals="-5">358000.00</in-bse-fin:AdjustmentsForUnrealisedForeignExchangeLossesGains>
<in-bse-fin:AdjustmentsForDividendIncome contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForDividendIncome>
<in-bse-fin:AdjustmentsForInterestIncome contextRef="FourD" unitRef="INR" decimals="-5">1932000.00</in-bse-fin:AdjustmentsForInterestIncome>
<in-bse-fin:AdjustmentsForSharebasedPayments contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForSharebasedPayments>
<in-bse-fin:AdjustmentsForFairValueGainsLosses contextRef="FourD" unitRef="INR" decimals="-5">-358000.00</in-bse-fin:AdjustmentsForFairValueGainsLosses>
<in-bse-fin:AdjustmentsForUndistributedProfitsOfAssociates contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForUndistributedProfitsOfAssociates>
<in-bse-fin:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow>
<in-bse-fin:OtherAdjustmentsToReconcileProfitLoss contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherAdjustmentsToReconcileProfitLoss>
<in-bse-fin:OtherAdjustmentsForNoncashItems contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherAdjustmentsForNoncashItems>
<in-bse-fin:ShareOfProfitAndLossFromPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnerships contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ShareOfProfitAndLossFromPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnerships>
<in-bse-fin:AdjustmentsForReconcileProfitLoss contextRef="FourD" unitRef="INR" decimals="-5">316677000.00</in-bse-fin:AdjustmentsForReconcileProfitLoss>
<in-bse-fin:CashFlowsFromUsedInOperations contextRef="FourD" unitRef="INR" decimals="-5">350701000.00</in-bse-fin:CashFlowsFromUsedInOperations>
<in-bse-fin:DividendsReceivedClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:DividendsReceivedClassifiedAsOperatingActivities>
<in-bse-fin:InterestPaidClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">161091000.00</in-bse-fin:InterestPaidClassifiedAsOperatingActivities>
<in-bse-fin:InterestReceivedClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:InterestReceivedClassifiedAsOperatingActivities>
<in-bse-fin:IncomeTaxesPaidRefundClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:IncomeTaxesPaidRefundClassifiedAsOperatingActivities>
<in-bse-fin:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities>
<in-bse-fin:CashFlowsFromUsedInOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">189610000.00</in-bse-fin:CashFlowsFromUsedInOperatingActivities>
<in-bse-fin:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities>
<in-bse-fin:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities>
<in-bse-fin:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities>
<in-bse-fin:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities>
<in-bse-fin:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities>
<in-bse-fin:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities>
<in-bse-fin:CashReceiptsFromShareOfProfitsOfPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnerships contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashReceiptsFromShareOfProfitsOfPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnerships>
<in-bse-fin:CashPaymentForInvestmentInPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnerships contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashPaymentForInvestmentInPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnerships>
<in-bse-fin:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
<in-bse-fin:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">1516000.00</in-bse-fin:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
<in-bse-fin:ProceedsFromSalesOfInvestmentPropertyClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromSalesOfInvestmentPropertyClassifiedAsInvestingActivities>
<in-bse-fin:PurchaseOfInvestmentPropertyClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PurchaseOfInvestmentPropertyClassifiedAsInvestingActivities>
<in-bse-fin:ProceedsFromSalesOfIntangibleAssetsUnderDevelopment contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromSalesOfIntangibleAssetsUnderDevelopment>
<in-bse-fin:PurchaseOfIntangibleAssetsUnderDevelopment contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PurchaseOfIntangibleAssetsUnderDevelopment>
<in-bse-fin:ProceedsFromSalesOfGoodwillClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromSalesOfGoodwillClassifiedAsInvestingActivities>
<in-bse-fin:PurchaseOfGoodwillClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PurchaseOfGoodwillClassifiedAsInvestingActivities>
<in-bse-fin:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities>
<in-bse-fin:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities>
<in-bse-fin:ProceedsFromBiologicalAssetsOtherThanBearerPlantsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromBiologicalAssetsOtherThanBearerPlantsClassifiedAsInvestingActivities>
<in-bse-fin:PurchaseOfBiologicalAssetsOtherThanBearerPlantsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PurchaseOfBiologicalAssetsOtherThanBearerPlantsClassifiedAsInvestingActivities>
<in-bse-fin:ProceedsFromSalesOfOtherLongTermAssetsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromSalesOfOtherLongTermAssetsClassifiedAsInvestingActivities>
<in-bse-fin:PurchaseOfOtherLongTermAssetsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PurchaseOfOtherLongTermAssetsClassifiedAsInvestingActivities>
<in-bse-fin:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities>
<in-bse-fin:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities>
<in-bse-fin:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities>
<in-bse-fin:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities>
<in-bse-fin:DividendsReceivedClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:DividendsReceivedClassifiedAsInvestingActivities>
<in-bse-fin:InterestReceivedClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">1932000.00</in-bse-fin:InterestReceivedClassifiedAsInvestingActivities>
<in-bse-fin:IncomeTaxesPaidRefundClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:IncomeTaxesPaidRefundClassifiedAsInvestingActivities>
<in-bse-fin:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities>
<in-bse-fin:ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities>
<in-bse-fin:CashFlowsFromUsedInInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">416000.00</in-bse-fin:CashFlowsFromUsedInInvestingActivities>
<in-bse-fin:ProceedsFromChangesInOwnershipInterestsInSubsidiaries contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromChangesInOwnershipInterestsInSubsidiaries>
<in-bse-fin:PaymentsFromChangesInOwnershipInterestsInSubsidiaries contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PaymentsFromChangesInOwnershipInterestsInSubsidiaries>
<in-bse-fin:ProceedsFromIssuingSharesClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromIssuingSharesClassifiedAsFinancingActivities>
<in-bse-fin:ProceedsFromIssuingOtherEquityInstruments contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromIssuingOtherEquityInstruments>
<in-bse-fin:PaymentsToAcquireOrRedeemEntitysShares contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PaymentsToAcquireOrRedeemEntitysShares>
<in-bse-fin:PaymentsOfOtherEquityInstruments contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PaymentsOfOtherEquityInstruments>
<in-bse-fin:ProceedsFromExerciseOfStockOptions contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromExerciseOfStockOptions>
<in-bse-fin:ProceedsFromIssuingDebenturesNotesBondsEtc contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromIssuingDebenturesNotesBondsEtc>
<in-bse-fin:ProceedsFromBorrowingsClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromBorrowingsClassifiedAsFinancingActivities>
<in-bse-fin:RepaymentsOfBorrowingsClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">162736000.00</in-bse-fin:RepaymentsOfBorrowingsClassifiedAsFinancingActivities>
<in-bse-fin:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities>
<in-bse-fin:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities>
<in-bse-fin:DividendsPaidClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:DividendsPaidClassifiedAsFinancingActivities>
<in-bse-fin:InterestPaidClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:InterestPaidClassifiedAsFinancingActivities>
<in-bse-fin:IncomeTaxesPaidRefundClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:IncomeTaxesPaidRefundClassifiedAsFinancingActivities>
<in-bse-fin:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities>
<in-bse-fin:CashFlowsFromUsedInFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">-162736000.00</in-bse-fin:CashFlowsFromUsedInFinancingActivities>
<in-bse-fin:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges contextRef="FourD" unitRef="INR" decimals="-5">27290000.00</in-bse-fin:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges>
<in-bse-fin:EffectOfExchangeRateChangesOnCashAndCashEquivalents contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:EffectOfExchangeRateChangesOnCashAndCashEquivalents>
<in-bse-fin:IncreaseDecreaseInCashAndCashEquivalents contextRef="FourD" unitRef="INR" decimals="-5">27290000.00</in-bse-fin:IncreaseDecreaseInCashAndCashEquivalents>
<in-bse-fin:CashAndCashEquivalentsCashFlowStatement contextRef="FourD" unitRef="INR" decimals="-5">59748000.00</in-bse-fin:CashAndCashEquivalentsCashFlowStatement>
<in-bse-fin:CashAndCashEquivalentsCashFlowStatement contextRef="FourD" unitRef="INR" decimals="-5">87038000.00</in-bse-fin:CashAndCashEquivalentsCashFlowStatement>
<in-bse-fin:IncomeTaxRelatingToItmesThatWillNotBeReclassifiedToProfitOrLoss contextRef="OneD" unitRef="INR" decimals="-5">293000.00</in-bse-fin:IncomeTaxRelatingToItmesThatWillNotBeReclassifiedToProfitOrLoss>
<in-bse-fin:IncomeTaxRelatingToItmesThatWillNotBeReclassifiedToProfitOrLoss contextRef="FourD" unitRef="INR" decimals="-5">-402000.00</in-bse-fin:IncomeTaxRelatingToItmesThatWillNotBeReclassifiedToProfitOrLoss>
<in-bse-fin:IncomeTaxRelatingToItmesThatWillBeReclassifiedToProfitOrLoss contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:IncomeTaxRelatingToItmesThatWillBeReclassifiedToProfitOrLoss>
<in-bse-fin:IncomeTaxRelatingToItmesThatWillBeReclassifiedToProfitOrLoss contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:IncomeTaxRelatingToItmesThatWillBeReclassifiedToProfitOrLoss>
</xbrli:xbrl>