<?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">INDNIPPON</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period></xbrli:context>
<xbrli:context id="FourD"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">INDNIPPON</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period></xbrli:context>
<xbrli:context id="OneOperatingExpenses01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">INDNIPPON</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</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="OneOperatingExpenses02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">INDNIPPON</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:DetailsOfOtherExpensesAxis">in-bse-fin:OneOperatingExpenses02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="FourOperatingExpenses01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">INDNIPPON</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</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="FourOperatingExpenses02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">INDNIPPON</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:DetailsOfOtherExpensesAxis">in-bse-fin:FourOperatingExpenses02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneI"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">INDNIPPON</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2024-09-30</xbrli:instant></xbrli:period></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">532240</in-bse-fin:ScripCode>
<in-bse-fin:Symbol contextRef="OneD">INDNIPPON</in-bse-fin:Symbol>
<in-bse-fin:MSEISymbol contextRef="OneD">NOTLISTED</in-bse-fin:MSEISymbol>
<in-bse-fin:NameOfTheCompany contextRef="OneD">India Nippon Electricals Limited</in-bse-fin:NameOfTheCompany>
<in-bse-fin:ClassOfSecurity contextRef="OneD">Equity</in-bse-fin:ClassOfSecurity>
<in-bse-fin:DateOfStartOfFinancialYear contextRef="OneD">2024-04-01</in-bse-fin:DateOfStartOfFinancialYear>
<in-bse-fin:DateOfEndOfFinancialYear contextRef="OneD">2025-03-31</in-bse-fin:DateOfEndOfFinancialYear>
<in-bse-fin:DateOfBoardMeetingWhenFinancialResultsWereApproved contextRef="OneD">2024-11-13</in-bse-fin:DateOfBoardMeetingWhenFinancialResultsWereApproved>
<in-bse-fin:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange contextRef="OneD">2024-11-06</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">Half yearly</in-bse-fin:ReportingQuarter>
<in-bse-fin:StartTimeOfBoardMeeting contextRef="OneD">10:00:00</in-bse-fin:StartTimeOfBoardMeeting>
<in-bse-fin:EndTimeOfBoardMeeting contextRef="OneD">12:50:00</in-bse-fin:EndTimeOfBoardMeeting>
<in-bse-fin:DateOfStartOfBoardMeeting contextRef="OneD">2024-11-13</in-bse-fin:DateOfStartOfBoardMeeting>
<in-bse-fin:DateOfEndOfBoardMeeting contextRef="OneD">2024-11-13</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">Not applicable</in-bse-fin:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification>
<in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment contextRef="OneD">Single segment</in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment>
<in-bse-fin:DescriptionOfSingleSegment contextRef="OneD">Manufacture of Electronic Ignition System</in-bse-fin:DescriptionOfSingleSegment>
<in-bse-fin:DateOfStartOfReportingPeriod contextRef="OneD">2024-07-01</in-bse-fin:DateOfStartOfReportingPeriod>
<in-bse-fin:DateOfEndOfReportingPeriod contextRef="OneD">2024-09-30</in-bse-fin:DateOfEndOfReportingPeriod>
<in-bse-fin:WhetherResultsAreAuditedOrUnaudited contextRef="OneD">Unaudited</in-bse-fin:WhetherResultsAreAuditedOrUnaudited>
<in-bse-fin:NatureOfReportStandaloneConsolidated contextRef="OneD">Consolidated</in-bse-fin:NatureOfReportStandaloneConsolidated>
<in-bse-fin:RevenueFromOperations contextRef="OneD" unitRef="INR" decimals="-5">2098500000.00</in-bse-fin:RevenueFromOperations>
<in-bse-fin:OtherIncome contextRef="OneD" unitRef="INR" decimals="-5">89000000.00</in-bse-fin:OtherIncome>
<in-bse-fin:Income contextRef="OneD" unitRef="INR" decimals="-5">2187500000.00</in-bse-fin:Income>
<in-bse-fin:CostOfMaterialsConsumed contextRef="OneD" unitRef="INR" decimals="-5">1338000000.00</in-bse-fin:CostOfMaterialsConsumed>
<in-bse-fin:PurchasesOfStockInTrade contextRef="OneD" unitRef="INR" decimals="-5">80600000.00</in-bse-fin:PurchasesOfStockInTrade>
<in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade contextRef="OneD" unitRef="INR" decimals="-5">15100000.00</in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade>
<in-bse-fin:EmployeeBenefitExpense contextRef="OneD" unitRef="INR" decimals="-5">243800000.00</in-bse-fin:EmployeeBenefitExpense>
<in-bse-fin:FinanceCosts contextRef="OneD" unitRef="INR" decimals="-5">1000000.00</in-bse-fin:FinanceCosts>
<in-bse-fin:DepreciationDepletionAndAmortisationExpense contextRef="OneD" unitRef="INR" decimals="-5">39500000.00</in-bse-fin:DepreciationDepletionAndAmortisationExpense>
<in-bse-fin:OtherExpenses contextRef="OneD" unitRef="INR" decimals="-5">184900000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:Expenses contextRef="OneD" unitRef="INR" decimals="-5">1902900000.00</in-bse-fin:Expenses>
<in-bse-fin:ProfitBeforeExceptionalItemsAndTax contextRef="OneD" unitRef="INR" decimals="-5">284600000.00</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">284600000.00</in-bse-fin:ProfitBeforeTax>
<in-bse-fin:CurrentTax contextRef="OneD" unitRef="INR" decimals="-5">59000000.00</in-bse-fin:CurrentTax>
<in-bse-fin:DeferredTax contextRef="OneD" unitRef="INR" decimals="-5">14000000.00</in-bse-fin:DeferredTax>
<in-bse-fin:TaxExpense contextRef="OneD" unitRef="INR" decimals="-5">73000000.00</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">211600000.00</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">211600000.00</in-bse-fin:ProfitLossForPeriod>
<in-bse-fin:OtherComprehensiveIncomeNetOfTaxes contextRef="OneD" unitRef="INR" decimals="-5">32300000.00</in-bse-fin:OtherComprehensiveIncomeNetOfTaxes>
<in-bse-fin:ComprehensiveIncomeForThePeriod contextRef="OneD" unitRef="INR" decimals="-5">243900000.00</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">113100000.00</in-bse-fin:PaidUpValueOfEquityShareCapital>
<in-bse-fin:FaceValueOfEquityShareCapital contextRef="OneD" unitRef="INRPerShare" decimals="INF">5</in-bse-fin:FaceValueOfEquityShareCapital>
<in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">9.35</in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">9.35</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">9.35</in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">9.35</in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. These financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and in terms of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.   2. The standalone and consolidated unaudited financial results have been reviewed and recommended by the Audit Committee on 12 November 2024 and approved by the Board of Directors at their meeting held on 13 November 2024. The standalone and consolidated financial results are prepared in accordance with Regulation 33 of SEBI (Listing Obligations and Disclosures Requirement), 2015 (as amended). These results have been subjected to limited review by the Statutory Auditors of the Company.   3. Earning per share is not annualised for the quarter ended 30 September 2024, 30 September 2023 and 30 June 24 and for halfyear ended 30 September 2024 and 30 September 2023.   4. The standalone and consolidated unaudited financial results for the quarter and half year ended 30 September,2024 is available on the company website www.indianippon.com under  Investors  and on the stock exchange websites - www.nseindia.com / www.bseindia.com.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
<in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment contextRef="FourD">Single segment</in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment>
<in-bse-fin:DateOfStartOfReportingPeriod contextRef="FourD">2024-04-01</in-bse-fin:DateOfStartOfReportingPeriod>
<in-bse-fin:DateOfEndOfReportingPeriod contextRef="FourD">2024-09-30</in-bse-fin:DateOfEndOfReportingPeriod>
<in-bse-fin:WhetherResultsAreAuditedOrUnaudited contextRef="FourD">Unaudited</in-bse-fin:WhetherResultsAreAuditedOrUnaudited>
<in-bse-fin:NatureOfReportStandaloneConsolidated contextRef="FourD">Consolidated</in-bse-fin:NatureOfReportStandaloneConsolidated>
<in-bse-fin:RevenueFromOperations contextRef="FourD" unitRef="INR" decimals="-5">3964000000.00</in-bse-fin:RevenueFromOperations>
<in-bse-fin:OtherIncome contextRef="FourD" unitRef="INR" decimals="-5">194800000.00</in-bse-fin:OtherIncome>
<in-bse-fin:Income contextRef="FourD" unitRef="INR" decimals="-5">4158800000.00</in-bse-fin:Income>
<in-bse-fin:CostOfMaterialsConsumed contextRef="FourD" unitRef="INR" decimals="-5">2581600000.00</in-bse-fin:CostOfMaterialsConsumed>
<in-bse-fin:PurchasesOfStockInTrade contextRef="FourD" unitRef="INR" decimals="-5">124000000.00</in-bse-fin:PurchasesOfStockInTrade>
<in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade contextRef="FourD" unitRef="INR" decimals="-5">3300000.00</in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade>
<in-bse-fin:EmployeeBenefitExpense contextRef="FourD" unitRef="INR" decimals="-5">486700000.00</in-bse-fin:EmployeeBenefitExpense>
<in-bse-fin:FinanceCosts contextRef="FourD" unitRef="INR" decimals="-5">2400000.00</in-bse-fin:FinanceCosts>
<in-bse-fin:DepreciationDepletionAndAmortisationExpense contextRef="FourD" unitRef="INR" decimals="-5">77400000.00</in-bse-fin:DepreciationDepletionAndAmortisationExpense>
<in-bse-fin:OtherExpenses contextRef="FourD" unitRef="INR" decimals="-5">365100000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:Expenses contextRef="FourD" unitRef="INR" decimals="-5">3640500000.00</in-bse-fin:Expenses>
<in-bse-fin:ProfitBeforeExceptionalItemsAndTax contextRef="FourD" unitRef="INR" decimals="-5">518300000.00</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">518300000.00</in-bse-fin:ProfitBeforeTax>
<in-bse-fin:CurrentTax contextRef="FourD" unitRef="INR" decimals="-5">108900000.00</in-bse-fin:CurrentTax>
<in-bse-fin:DeferredTax contextRef="FourD" unitRef="INR" decimals="-5">16500000.00</in-bse-fin:DeferredTax>
<in-bse-fin:TaxExpense contextRef="FourD" unitRef="INR" decimals="-5">125400000.00</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">392900000.00</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">392900000.00</in-bse-fin:ProfitLossForPeriod>
<in-bse-fin:OtherComprehensiveIncomeNetOfTaxes contextRef="FourD" unitRef="INR" decimals="-5">29000000.00</in-bse-fin:OtherComprehensiveIncomeNetOfTaxes>
<in-bse-fin:ComprehensiveIncomeForThePeriod contextRef="FourD" unitRef="INR" decimals="-5">421900000.00</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">113100000.00</in-bse-fin:PaidUpValueOfEquityShareCapital>
<in-bse-fin:FaceValueOfEquityShareCapital contextRef="FourD" unitRef="INRPerShare" decimals="INF">5</in-bse-fin:FaceValueOfEquityShareCapital>
<in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">17.37</in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">17.37</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">17.37</in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">17.37</in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses01D">Other Operating expenses</in-bse-fin:DescriptionOfOtherExpenses>
<in-bse-fin:OtherExpenses contextRef="OneOperatingExpenses01D" unitRef="INR" decimals="-5">81100000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses02D">Other expenses</in-bse-fin:DescriptionOfOtherExpenses>
<in-bse-fin:OtherExpenses contextRef="OneOperatingExpenses02D" unitRef="INR" decimals="-5">103800000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="FourOperatingExpenses01D">Other Operating expenses</in-bse-fin:DescriptionOfOtherExpenses>
<in-bse-fin:OtherExpenses contextRef="FourOperatingExpenses01D" unitRef="INR" decimals="-5">163500000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="FourOperatingExpenses02D">Other expenses</in-bse-fin:DescriptionOfOtherExpenses>
<in-bse-fin:OtherExpenses contextRef="FourOperatingExpenses02D" unitRef="INR" decimals="-5">201600000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:PropertyPlantAndEquipment contextRef="OneI" unitRef="INR" decimals="-5">1351900000.00</in-bse-fin:PropertyPlantAndEquipment>
<in-bse-fin:CapitalWorkInProgress contextRef="OneI" unitRef="INR" decimals="-5">112900000.00</in-bse-fin:CapitalWorkInProgress>
<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">9000000.00</in-bse-fin:OtherIntangibleAssets>
<in-bse-fin:InvestmentsAccountedForUsingEquityMethod contextRef="OneI" unitRef="INR" decimals="-5">104200000.00</in-bse-fin:InvestmentsAccountedForUsingEquityMethod>
<in-bse-fin:NoncurrentInvestments contextRef="OneI" unitRef="INR" decimals="-5">3063200000.00</in-bse-fin:NoncurrentInvestments>
<in-bse-fin:LoansNoncurrent contextRef="OneI" unitRef="INR" decimals="-5">10500000.00</in-bse-fin:LoansNoncurrent>
<in-bse-fin:OtherNoncurrentFinancialAssets contextRef="OneI" unitRef="INR" decimals="-5">60900000.00</in-bse-fin:OtherNoncurrentFinancialAssets>
<in-bse-fin:NoncurrentFinancialAssets contextRef="OneI" unitRef="INR" decimals="-5">3134600000.00</in-bse-fin:NoncurrentFinancialAssets>
<in-bse-fin:OtherNoncurrentAssets contextRef="OneI" unitRef="INR" decimals="-5">13500000.00</in-bse-fin:OtherNoncurrentAssets>
<in-bse-fin:NoncurrentAssets contextRef="OneI" unitRef="INR" decimals="-5">4726100000.00</in-bse-fin:NoncurrentAssets>
<in-bse-fin:Inventories contextRef="OneI" unitRef="INR" decimals="-5">694800000.00</in-bse-fin:Inventories>
<in-bse-fin:CurrentInvestments contextRef="OneI" unitRef="INR" decimals="-5">1493600000.00</in-bse-fin:CurrentInvestments>
<in-bse-fin:TradeReceivablesCurrent contextRef="OneI" unitRef="INR" decimals="-5">1530300000.00</in-bse-fin:TradeReceivablesCurrent>
<in-bse-fin:CashAndCashEquivalents contextRef="OneI" unitRef="INR" decimals="-5">148200000.00</in-bse-fin:CashAndCashEquivalents>
<in-bse-fin:BankBalanceOtherThanCashAndCashEquivalents contextRef="OneI" unitRef="INR" decimals="-5">25300000.00</in-bse-fin:BankBalanceOtherThanCashAndCashEquivalents>
<in-bse-fin:LoansCurrent contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:LoansCurrent>
<in-bse-fin:OtherCurrentFinancialAssets contextRef="OneI" unitRef="INR" decimals="-5">5300000.00</in-bse-fin:OtherCurrentFinancialAssets>
<in-bse-fin:CurrentFinancialAssets contextRef="OneI" unitRef="INR" decimals="-5">3202700000.00</in-bse-fin:CurrentFinancialAssets>
<in-bse-fin:CurrentTaxAssets contextRef="OneI" unitRef="INR" decimals="-5">39400000.00</in-bse-fin:CurrentTaxAssets>
<in-bse-fin:OtherCurrentAssets contextRef="OneI" unitRef="INR" decimals="-5">109100000.00</in-bse-fin:OtherCurrentAssets>
<in-bse-fin:CurrentAssets contextRef="OneI" unitRef="INR" decimals="-5">4046000000.00</in-bse-fin:CurrentAssets>
<in-bse-fin:Assets contextRef="OneI" unitRef="INR" decimals="-5">8772100000.00</in-bse-fin:Assets>
<in-bse-fin:EquityShareCapital contextRef="OneI" unitRef="INR" decimals="-5">113100000.00</in-bse-fin:EquityShareCapital>
<in-bse-fin:OtherEquity contextRef="OneI" unitRef="INR" decimals="-5">6542100000.00</in-bse-fin:OtherEquity>
<in-bse-fin:EquityAttributableToOwnersOfParent contextRef="OneI" unitRef="INR" decimals="-5">6655200000.00</in-bse-fin:EquityAttributableToOwnersOfParent>
<in-bse-fin:Equity contextRef="OneI" unitRef="INR" decimals="-5">6655200000.00</in-bse-fin:Equity>
<in-bse-fin:BorrowingsNoncurrent contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:BorrowingsNoncurrent>
<in-bse-fin:OtherNoncurrentFinancialLiabilities contextRef="OneI" unitRef="INR" decimals="-5">16700000.00</in-bse-fin:OtherNoncurrentFinancialLiabilities>
<in-bse-fin:NoncurrentFinancialLiabilities contextRef="OneI" unitRef="INR" decimals="-5">16700000.00</in-bse-fin:NoncurrentFinancialLiabilities>
<in-bse-fin:ProvisionsNoncurrent contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProvisionsNoncurrent>
<in-bse-fin:DeferredTaxLiabilitiesNet contextRef="OneI" unitRef="INR" decimals="-5">357500000.00</in-bse-fin:DeferredTaxLiabilitiesNet>
<in-bse-fin:OtherNoncurrentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">41700000.00</in-bse-fin:OtherNoncurrentLiabilities>
<in-bse-fin:NoncurrentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">415900000.00</in-bse-fin:NoncurrentLiabilities>
<in-bse-fin:BorrowingsCurrent contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:BorrowingsCurrent>
<in-bse-fin:TradePayablesCurrent contextRef="OneI" unitRef="INR" decimals="-5">1403000000.00</in-bse-fin:TradePayablesCurrent>
<in-bse-fin:OtherCurrentFinancialLiabilities contextRef="OneI" unitRef="INR" decimals="-5">33100000.00</in-bse-fin:OtherCurrentFinancialLiabilities>
<in-bse-fin:CurrentFinancialLiabilities contextRef="OneI" unitRef="INR" decimals="-5">1436100000.00</in-bse-fin:CurrentFinancialLiabilities>
<in-bse-fin:OtherCurrentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">241500000.00</in-bse-fin:OtherCurrentLiabilities>
<in-bse-fin:ProvisionsCurrent contextRef="OneI" unitRef="INR" decimals="-5">23400000.00</in-bse-fin:ProvisionsCurrent>
<in-bse-fin:CurrentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">1701000000.00</in-bse-fin:CurrentLiabilities>
<in-bse-fin:Liabilities contextRef="OneI" unitRef="INR" decimals="-5">2116900000.00</in-bse-fin:Liabilities>
<in-bse-fin:EquityAndLiabilities contextRef="OneI" unitRef="INR" decimals="-5">8772100000.00</in-bse-fin:EquityAndLiabilities>
<in-bse-fin:DisclosureOfNotesOnAssetsAndLiabilitiesExplanatoryTextBlock contextRef="OneD">1. These financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and in terms of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.   2. The standalone and consolidated unaudited financial results have been reviewed and recommended by the Audit Committee on 12 November 2024 and approved by the Board of Directors at their meeting held on 13 November 2024. The standalone and consolidated financial results are prepared in accordance with Regulation 33 of SEBI (Listing Obligations and Disclosures Requirement), 2015 (as amended). These results have been subjected to limited review by the Statutory Auditors of the Company.   3. Earning per share is not annualised for the quarter ended 30 September 2024, 30 September 2023 and 30 June 24 and for halfyear ended 30 September 2024 and 30 September 2023.   4. The standalone and consolidated unaudited financial results for the quarter and half year ended 30 September,2024 is available on the company website www.indianippon.com under  Investors  and on the stock exchange websites - www.nseindia.com / www.bseindia.com.</in-bse-fin:DisclosureOfNotesOnAssetsAndLiabilitiesExplanatoryTextBlock>
<in-bse-fin:AdjustmentsForFinanceCosts contextRef="FourD" unitRef="INR" decimals="-5">2400000.00</in-bse-fin:AdjustmentsForFinanceCosts>
<in-bse-fin:AdjustmentsForDecreaseIncreaseInInventories contextRef="FourD" unitRef="INR" decimals="-5">-3100000.00</in-bse-fin:AdjustmentsForDecreaseIncreaseInInventories>
<in-bse-fin:AdjustmentsForDecreaseIncreaseInTradeReceivablesCurrent contextRef="FourD" unitRef="INR" decimals="-5">-112800000.00</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">2500000.00</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">-51300000.00</in-bse-fin:AdjustmentsForOtherFinancialAssetsNoncurrent>
<in-bse-fin:AdjustmentsForOtherFinancialAssetsCurrent contextRef="FourD" unitRef="INR" decimals="-5">1200000.00</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">14000000.00</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">-16000000.00</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">0.00</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">3600000.00</in-bse-fin:AdjustmentsForProvisionsCurrent>
<in-bse-fin:AdjustmentsForProvisionsNoncurrent contextRef="FourD" unitRef="INR" decimals="-5">5400000.00</in-bse-fin:AdjustmentsForProvisionsNoncurrent>
<in-bse-fin:AdjustmentsForOtherFinancialLiabilitiesCurrent contextRef="FourD" unitRef="INR" decimals="-5">-11600000.00</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">0.00</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">0.00</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">-126700000.00</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">-45300000.00</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">77400000.00</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">-260300000.00</in-bse-fin:AdjustmentsForReconcileProfitLoss>
<in-bse-fin:CashFlowsFromUsedInOperations contextRef="FourD" unitRef="INR" decimals="-5">258000000.00</in-bse-fin:CashFlowsFromUsedInOperations>
<in-bse-fin:DividendsReceivedClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">-2100000.00</in-bse-fin:DividendsReceivedClassifiedAsOperatingActivities>
<in-bse-fin:InterestPaidClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:InterestPaidClassifiedAsOperatingActivities>
<in-bse-fin:InterestReceivedClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">-13100000.00</in-bse-fin:InterestReceivedClassifiedAsOperatingActivities>
<in-bse-fin:IncomeTaxesPaidRefundClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">95500000.00</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">147300000.00</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">108600000.00</in-bse-fin:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
<in-bse-fin:ProceedsFromSalesOfInvestmentPropertyClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">3942400000.00</in-bse-fin:ProceedsFromSalesOfInvestmentPropertyClassifiedAsInvestingActivities>
<in-bse-fin:PurchaseOfInvestmentPropertyClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">4005200000.00</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">2100000.00</in-bse-fin:DividendsReceivedClassifiedAsInvestingActivities>
<in-bse-fin:InterestReceivedClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">14100000.00</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">40300000.00</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">-114900000.00</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">0.00</in-bse-fin:RepaymentsOfBorrowingsClassifiedAsFinancingActivities>
<in-bse-fin:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">5300000.00</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">2400000.00</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">-7700000.00</in-bse-fin:CashFlowsFromUsedInFinancingActivities>
<in-bse-fin:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges contextRef="FourD" unitRef="INR" decimals="-5">24700000.00</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">24700000.00</in-bse-fin:IncreaseDecreaseInCashAndCashEquivalents>
<in-bse-fin:CashAndCashEquivalentsCashFlowStatement contextRef="FourD" unitRef="INR" decimals="-5">123500000.00</in-bse-fin:CashAndCashEquivalentsCashFlowStatement>
<in-bse-fin:CashAndCashEquivalentsCashFlowStatement contextRef="FourD" unitRef="INR" decimals="-5">148200000.00</in-bse-fin:CashAndCashEquivalentsCashFlowStatement>
<in-bse-fin:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="OneD" unitRef="INR" decimals="-5">-3400000.00</in-bse-fin:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss>
<in-bse-fin:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="FourD" unitRef="INR" decimals="-5">-6650000.00</in-bse-fin:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss>
<in-bse-fin:IncomeTaxRelatingToItmesThatWillNotBeReclassifiedToProfitOrLoss contextRef="OneD" unitRef="INR" decimals="-5">-35700000.00</in-bse-fin:IncomeTaxRelatingToItmesThatWillNotBeReclassifiedToProfitOrLoss>
<in-bse-fin:IncomeTaxRelatingToItmesThatWillNotBeReclassifiedToProfitOrLoss contextRef="FourD" unitRef="INR" decimals="-5">-35650000.00</in-bse-fin:IncomeTaxRelatingToItmesThatWillNotBeReclassifiedToProfitOrLoss>
</xbrli:xbrl>