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'The consolidated audited financial results have been prepared in accordance with the Indian Accounting Standards ('Ind AS') as prescribed under Section 133 of the Companies Act, 2013 ('the Act') read with Companies (Indian Accounting Standards) Rules as amended from time to time. The above consolidated audited financial results have been reviewed and recommended to the Board of Directors by the Audit Committee and subsequently approved by the Board of Directors of the Holding Company at their respective meetings held on 30 July 2025. ITD Cementation India Limited (the 'Holding Company') and its subsidiaries are together referred to as 'the Group' in the following notes. &lt;BR&gt; 
 &lt;BR&gt; 
2. 'The Group is principally engaged in a single business segment viz Construction and has operations mainly in India. &lt;BR&gt; 
 &lt;BR&gt; 
3. 'Figures of the quarter ended 31 March 2025 is the balancing figures between the audited consolidated figures for the year ended 31 March 2025 and the unaudited consolidated published year to date figures up to the nine months period ended 31 December 2024 which was subjected to limited review by the statutory auditors. &lt;BR&gt; 
 &lt;BR&gt; 
4. 'During the quarter, the Company became a part of the Adani Group, as Italian-Thai Development Public Company Limited, the erstwhile Promoters of the Company, divested their entire shareholding and control in the Company by way of transfer of entire 8,01,13,180 Shares of the Company representing 46.64% of the Voting Share Capital, held by the them to Renew Exim DMCC, a company belonging to Adani group (Renew / Acquirer). Renew Exim DMCC has acquired control over the Company and became the new ‘Promoter’ of the Company with effect from 28 May, 2025. &lt;BR&gt; 
 &lt;BR&gt; 
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