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unitRef="pure">0</in-capmkt:DebtEquityRatio><in-capmkt:DebtServiceCoverageRatio contextRef="OneD" decimals="INF" unitRef="pure">0</in-capmkt:DebtServiceCoverageRatio><in-capmkt:InterestServiceCoverageRatio contextRef="OneD" decimals="INF" unitRef="pure">0</in-capmkt:InterestServiceCoverageRatio><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">NOTES: &lt;BR&gt; 
 &lt;BR&gt; 
1. The above Consolidated financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 04 August 2025. The Statutory Auditors have carried out limited review of the Consolidated financial results of the Company for the quarter ended 30 June 2025 in accordance with Regulation 33 of the SEBI (Listing Obligations &amp; Disclosure Requirements) Regulations, 2015 and have issued an unmodified report on the above results. &lt;BR&gt; 
 &lt;BR&gt; 
2. The figures for the quarter ended 31 March 2025 are the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures upto the end of third quarter of the financial year. Figures upto the end of third quarter were only reviewed and not subjected to audit. &lt;BR&gt; 
 &lt;BR&gt; 
3. During the quarter ended June 30 2024, the Group sold its property at Noida resulting in a profit of Rs. 384 Lakhs and disclosed it as an exceptional item in the results. This property was classified as 'Asset Held for Sale' in the audited balance sheet as of 31 March  2024. &lt;BR&gt; 
 &lt;BR&gt; 
4. Pursuant to the issuance of an Eligibility Certificate to the Holding Company under the Package Scheme of Incentives, 2013 for its Lakhmapur plant expansion, the Holding Company is entitled to receive GST incentives. Accordingly, the Holding Company had recognized income of Rs. 949.63 lakhs in the quarter ended March 31, 2025, representing GST incentives receivable. Of this amount: &lt;BR&gt; 
(i) Rs.778.92 lakhs pertained to the period from the commencement of production in October 2019 up to 31 March 2024, and was disclosed as an Exceptional Item; and &lt;BR&gt; 
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