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unitRef="INRPerShare">-4.1</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">-8.2</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">-8.2</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The Company had carried out an impairment analysis in respect of its Investment in its wholly owned subsidiary Cygnet Industries Limited during the current quarter and previous year. Accordingly a provision of Rs. 48.09 crore and Rs. 190 crore was recognised and presented as an exceptional item in the Standalone statement of profit and loss for the period ended June 30 2025 and March 31 2025 respectively. &lt;BR&gt; 
 &lt;BR&gt; 
2. The Company’s wholly owned subsidiary, Cygnet Industries Limited, has carried out an impairment assessment in respect of its  land during the current quarter. Accordingly, a provision of Rs. 48.09 crore has been recognised and presented as an exceptional item in the consolidated statement of profit and loss. &lt;BR&gt; 
 &lt;BR&gt; 
3. On loans given to subsidiary, the Board has approved the waiver of accumulated interest of Rs. 44.24 crore which has been recognised and presented as an exceptional item in the standalone statement of profit and loss. The Board has also waived the interest for the current financial year. &lt;BR&gt; 
 &lt;BR&gt; 
4. The Company is contemplating a possible disposition of its factory land comprised in its Kesoram Spun Pipes and Foundries unit that has been under suspension of work. The expected realization value is estimated to be lower than its carrying value. The loss of Rs. 41.72 crore on such remeasurement has been recognised and presented as an exceptional item in the statement of profit and loss. &lt;BR&gt; 
 &lt;BR&gt; 
5. Consequent to the demerger of the cement division in the previous year, the Group now has a single reportable segment i.e. Rayon, Transparent Paper and Chemicals in accordance with IndAS. Accordingly, no separate segment information has been presented for the quarter ended June 30 2025. &lt;BR&gt; 
 &lt;BR&gt; 
6. Share of profit or loss from the joint venture Gondkhari Coal Mining Limited is Rs. Nil for all the periods presented in consolidated financial results. &lt;BR&gt; 
 &lt;BR&gt; 
 &lt;BR&gt; 
7. The unaudited financial results for the quarter ended June 30 2025 the financial results comprise the standalone results of Kesoram Industries Limited and the consolidated results of the Company including its subsidiary collectively referred to as the Group and joint venture.  These financial results have been prepared in accordance with Indian Accounting Standards notified under Section 133 of the Companies Act 2013 read with the Companies Indian Accounting Standards Rules 2015 as amended. &lt;BR&gt; 
 &lt;BR&gt; 
8. The unaudited standalone  and consolidated financial results for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and recommended for adoption to the Board of Directors. The Board has considered and approved the same at its meeting held on July 14 2025.The standalone and consolidated financial results have been subjected to Limited Review by the statutory auditors of the Company as required under Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 Listing Regulations.The statutory auditor have expressed an unmodified opinion on these unaudited standalone and consolidated financial results. &lt;BR&gt; 
 &lt;BR&gt; 
9. The unaudited standalone and consolidated financial results for the quarter ended March 31 2025 is 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 the third quarter of the respective relevant financial year, which were subject to limited review. &lt;BR&gt; 
 &lt;BR&gt; 
10. Figures for the previous period have been regrouped reclassified wherever necessary to conform to current period's classification. &lt;BR&gt; 
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