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The above consolidated financial results have been reviewed and recommended by the Audit Committee &amp; approved by the Board of Directors of Kirloskar Pneumatic Company Ltd ("KPCL" or ‘the Holding Company’) at their respective meetings held on 23rd January 2026. The Statutory Auditors have conducted 'Limited Review' of the financial results. &lt;BR&gt; 
2. The Unaudited consolidated financial results have been prepared in accordance with recognition and measurement principles laid down in the Indian accounting standards 34 "Interim Financial reporting"(Ind AS 34), prescribed under section 133 of the companies act 2013,read with relevant rules issued thereunder and other accounting principles generally accepted in India. &lt;BR&gt; 
3. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour &amp; Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed and estimated the incremental impact of these changes on the basis of information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and non-recurring nature of this impact, the Group has presented such incremental impact as “Statutory impact of new Labour Codes” under “Exceptional Items” in the statement of profit and loss and as part of un-allocable expenditure in segement reporting for the period ended December 31, 2025. The incremental impact on employee benefits of Rs.183 Million primarily arises due to change in wage definition. The Group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and impact of these if any, will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified. &lt;BR&gt; 
4. The Board of Directors of the Parent Company at its meeting held on January 23, 2026, has declared an interim dividend @ 175% ( Rs. 3.50 per equity share having face value of Rs. 2/- each). &lt;BR&gt; 
5. During the nine months, the Parent Company has allotted 42,200 Equity Shares of Rs.2/- each fully paid under its KPCL ESOS 2019 Scheme. &lt;BR&gt; 
6. Figures of the previous periods have been regrouped, rearranged or reclassified wherever necessary to correspond to Current period figures. &lt;BR&gt; 
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