<?xml version="1.0" encoding="UTF-8" standalone="no"?><!--IFFIndAs--><xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:in-capmkt="http://www.sebi.gov.in/xbrl/2025-01-31/in-capmkt" xmlns:in-capmkt-ent="http://www.sebi.gov.in/xbrl/IntegratedFinance_IndAS/2025-01-31/in-capmkt/in-capmkt-ent" xmlns:in-capmkt-roles="http://www.sebi.gov.in/xbrl/IntegratedFinance_IndAS/2025-01-31/in-capmkt-roles" xmlns:in-capmkt-types="http://www.sebi.gov.in/xbrl/2025-01-31/in-capmkt-types" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xlink="http://www.w3.org/1999/xlink"><link:schemaRef 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unitRef="INR">64488000</in-capmkt:PaidUpValueOfEquityShareCapital><in-capmkt:FaceValueOfEquityShareCapital contextRef="OneD" decimals="INF" unitRef="INRPerShare">5</in-capmkt:FaceValueOfEquityShareCapital><in-capmkt:BasicEarningsLossPerShareFromContinuingOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">36.1</in-capmkt:BasicEarningsLossPerShareFromContinuingOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">36.1</in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations><in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">36.1</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">36.1</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">CERA SANITARYWARE LIMITED &lt;BR&gt; 
 &lt;BR&gt; 
Notes to the Statement of Unaudited Consolidated Financial Results for the Quarter ended 30th June, 2025: &lt;BR&gt; 
 &lt;BR&gt; 
1.)	These unaudited consolidated financial results of the Company and its subsidiaries (“the Group”), for the quarter ended 30th June, 2025 have been reviewed by the Audit Committee and then approved by the Board of Directors at their respective meetings held on 06th August, 2025. The Statutory Auditors of the Company have carried out a limited review of the unaudited consolidated financial results for the quarter ended 30th June, 2025 and have issued an unmodified review report on these consolidated financial results. &lt;BR&gt; 
 &lt;BR&gt; 
2.)	The above unaudited consolidated financial results have been prepared in accordance with the recognition and measurement principles of the Companies Indian Accounting Standards (“Ind AS”), as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015, as amended thereafter and other recognised accounting practices and policies to the extent applicable. &lt;BR&gt; 
 &lt;BR&gt; 
3.)	The figures for the quarter ended 31st March, 2025 are the balancing figures between the audited figures in respect of full financial year ended 31st March, 2025 and the unaudited year to date figures up to the third quarter ended 31st December, 2024.  &lt;BR&gt; 
 &lt;BR&gt; 
4.)	The Group operates mainly in manufacturing of “Building Products” and all other activities are incidental thereto which have similar risk and return. Further, the sales are substantial in the domestic market. Accordingly, there are no separate reportable segments as required under Ind AS 108 “Operating Segment”. &lt;BR&gt; 
 &lt;BR&gt; 
5.)	During the March 2025 quarter, the Parent Company agreed to an amicable full and settlement with M/s. Milo Tile LLP to settle all its ongoing disputes which were pending in arbitration and had retired from the Partnership in the said LLP. Pursuant to this settlement, the entire investment of Rs. 806.00 lakhs in Milo Tile LLP was not recoverable, hence written off by adjusting against the impairment loss provided (Rs.655.57 Lakhs upto FY 2023-24 and remaining amount of Rs.150.43 Lakhs in March 2025 quarter) and disclosed as an exceptional item in the respective periods. &lt;BR&gt; 
 &lt;BR&gt; 
6.)	The Board of Directors of the Parent Company recommended a dividend of Rs. 65 /- per fully paid-up equity share of Rs. 5 /- each for financial year 2024-25 at its meeting held on 9th May, 2025. The same was approved by the shareholders in the Annual General Meeting of the Company held on 17th July, 2024. &lt;BR&gt; 
 &lt;BR&gt; 
7.)	Figures of the previous period have been regrouped / reclassified / restated wherever considered necessary.  &lt;BR&gt; 
 &lt;BR&gt; 
By the Order of the Board of Directors &lt;BR&gt; 
For Cera Sanitaryware Limited &lt;BR&gt; 
 &lt;BR&gt; 
Anupam Gupta &lt;BR&gt; 
Executive Director (Technical) &lt;BR&gt; 
(DIN: 09290890) &lt;BR&gt; 
 &lt;BR&gt; 
 &lt;BR&gt; 
Date: 6th August, 2025 &lt;BR&gt; 
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