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unitRef="INRPerShare">2.01</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">2.01</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 8, 2025. The Auditors have carried out a Limited Review of these Results. &lt;BR&gt; 
 &lt;BR&gt; 
2. Company has executed an Agreement for Sale on July 23, 2025 for the sale of land parcels admeasuring approx. 17.77 acres together with 50% undivided right, title and interest in the access road admeasuring approx. 2.73 acres and for grant of perpetual non-exclusive right of way over a land parcel admeasuring 0.16 acre or thereabouts situated at Kalwe and Dighe, in Thane District for a consideration of approx. Rs.673 Crore and has received an advance of Rs.110 Crore from the purchaser. This transaction is subject to necessary approvals/ permission/ NOC’s from Government and various concerned authorities and fulfilment of conditions precedent. The said asset has been shown as ‘Assets held for sale’ in accordance with Ind AS-105. &lt;BR&gt; 
 &lt;BR&gt; 
3. National Company Law Tribunal (“NCLT”) vide its order dated April 29, 2025 approved the Scheme of demerger of Stainless Steel Cold Finished Bars and Wires business of MSMPL into Mukand Ltd. with effect from April 01,2024. &lt;BR&gt; 
 &lt;BR&gt; 
The figures in respect of corresponding previous year’s quarter are restated as computed by the Management. &lt;BR&gt; 
 &lt;BR&gt; 
The effect of scheme of arrangement on the amounts of Revenue and Profit after tax published in previous periods are as shown below: &lt;BR&gt; 
 &lt;BR&gt; 
                                                                                                                                         Rs. in Crore &lt;BR&gt; 
Particulars                                                                                             Quarter ended 30-June-2024 &lt;BR&gt; 
Revenue from operations: &lt;BR&gt; 
As published in previous period                                                                                             1257.99 &lt;BR&gt; 
As restated for the effect of scheme of arrangement                                                          1257.99 &lt;BR&gt; 
 &lt;BR&gt; 
Profit after tax: &lt;BR&gt; 
As published in previous period                                                                                                 24.33 &lt;BR&gt; 
As restated for the effect of scheme of arrangement                                                              24.28 &lt;BR&gt; 
 &lt;BR&gt; 
 &lt;BR&gt; 
4. The figures for the last quarter of FY 2024-25 are the balancing figures between audited figures in respect of full financial year and the published year-to-date figures up to the third quarter of the said financial year, which were subjected to Limited Review. &lt;BR&gt; 
 &lt;BR&gt; 
5. Figures in respect of the previous period have been regrouped / recast wherever necessary in case of the above results. &lt;BR&gt; 
 &lt;BR&gt; 
 &lt;BR&gt; 
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