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The same have been subjected to Limited Review by the Statutory Auditors. <BR> <BR> 2 e Government of India, vide Notification dated November 21 , 2025, has notified 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 (collectively referred to as "the Labour Codes"), which consolidate and replace existing multiple labour legislations. In accordance with Ind AS 19 - Employee benefits, changes to employee benefit plans resulting from the new labour codes are treated as plan amendments, requiring immediate recognition of past service cost as expense in the statement of profit and loss. This approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. In view of this, the Group has evaluated the impact and recognised past service costs amounting to ~ 31.47 Crores which has been included under "Exceptional Items" in the consolidated financial results for the quarter and nine months ended December 31, 2025. The Group continues to monitor developments on the rules to be notified by regulatory authorities, including clarifications/ additional guidance from authorities and will continue to assess the accounting implications basis such developments/guidance. <BR> <BR> 3. Exceptional items represent following: <BR> <BR> Particulars Quarter Ended Nine Months Ended Year Ended <BR> 31.12.2025 30.09.2025 31.12.2024 31.12.2025 31.12.2024 31.03.2025 <BR> Unaudited Unaudited Unaudited Unaudited Unaudited Audited <BR> Statutory impact of new Labour Codes (31.47) - - (31.47) - - <BR> (31.47) - - (31.47) - - <BR> Tax impact on above 7.91 - - 7.91 - - <BR> Total (23.56) - - (23.56) - - <BR> <BR> 4. Key numbers of standalone financial results of the company are as under. The standalone financial results for the quarter and nine months ended December 31, 2025 are available on Company's website (www.arvind.com). <BR> <BR> Particulars Quarter Ended Nine Months Ended Year Ended <BR> 31.12.2025 30.09.2025 31.12.2024 31.12.2025 31.12.2024 31.03.2025 <BR> Unaudited Unaudited Unaudited Unaudited Unaudited Audited <BR> Revenue from operations - 1,842.26 1,801.78 1,588.27 5,149.28 4,651.40 6,236.40 <BR> Profit before tax (a-b) - 89.57 103.01 83.49 235.90 159.98 236.75 <BR> Profit/ (Loss) after Tax from continuing Operations 62.22 75.93 62.05 171.85 48.30 92.78 <BR> Profit/ (Loss) after Tax from discontinued Operations - 21.52 35.03 45.49 98.97 147.50 <BR> other Comprehensive Income/loss (net of tax) (5.10) (20.64) (13.22) (20.40) (9.53) (13.35) <BR> Total Comprehensive Income for the period / year 57.12 76.81 83.86 196.94 137.74 226.93 <BR> <BR> 5 The operations at Company's plant located at Santej, Gujarat, were partially affected for a period of 21 days due to strike by section of workers during the quarter ended June 30, 2024. The Labour Court declared the strike illegal in an order dated June 6, 2024. Subsequently, the strike was called off by the workers, and <BR> operations at the Santej plant have since normalized. <BR> <BR> 6 Pursuant to the amendments in the Finance (No. 2) Act 2024, long term capital gains tax rate was changed from 20% plus surcharge and cess (with indexation) to 12. 5% plus surcharge and cess (without indexation). In accordance with the said amendments, the deferred tax asset has been reduced by Rs 56. 77 crores in <BR> previous financial year. It is to be noted that only a provision is being made in the books of accounts to record the Deferred Tax in line with the applicable accounting standards and recently enacted tax rate change. <BR> <BR> 7 The National Company Law Tribunal ("NCLT') vide its order dated August 07, 2025, has sanctioned the Scheme of Arrangement ("Scheme") for transfer and vesting of "the Advanced Material Undertaking" of the Company to Arvind Advanced Materials Limited ("AAML"), a wholly owned subsidiary of the Company, on a going concern basis by way of slump sale with effect from the appointed date i.e. April 01, 2024 under sections 230 to 232 and other applicable provisions of the Companies Act, 2013. <BR> <BR> The certified copy of the said order was filed with the Registrar of Companies on September 1, 2025 ("Effective Date"). Accordingly, all assets and liabilities as at the Appointed Date related to the Advanced Materials Undertaking are transferred from Arvind Limited on the Effective Date. The said transaction <BR> does not have any accounting implications in the consolidated financial results. <BR> <BR> 8 The Company is closely monitoring recent developments concerning the imposition of tariffs by the United States Government and actively evaluating mitigation measures including but not limited to <BR> collaborating with customers & vendor partners to reset the supply chain . <BR> Adjusting the pricing and sourcing strategies <BR> Focusing on improving the operational efficiency <BR> Re-engineering costs to improve margins <BR> Owing to the evolving situation around tariff, the Company will continue to assess the situation and will make necessary adjustments in its financial statements, if required. <BR> 2025-04-012025-12-31UnauditedConsolidated6750100000035790000067858900000317829000001412400000-77860000089446000001243000000212770000019157600000638896000003969300000-2356000003733700000108880000010500000109930000002634400000000-103000002624100000-24550000023786000002542300000818000002299500000791000002621200000109.79.69009.79.690.00340.01940.059Project expenses322500000Other expenses6299100000Project expenses890500000Other expenses18267100000Textiles18311800000Advanced Materials4956600000Others2004300000Textiles51704800000Advanced Materials12925300000Others53483000002527270000069978400000154630000024774000002372640000067501000000Textiles1235800000Advanced Materials700000000Others71900000Textiles3296100000Advanced Materials1649900000Others16300000020077000005109000000418700000124300000011570000014260000014733000003723400000Textiles54438600000Advanced Materials10930100000Others8481400000738501000001092430000084774400000Textiles19988800000Advanced Materials3970200000Others478880000028747800000260490000031352700000Notes: <BR> 1 Considering the nature of the Company's business and operations, as well as based on reviews performed by Chief operating decision maker regarding resource allocation and performance management, the Company has identified following as reportable segments in accordance with the requirements of Ind AS 108 -"Operating Segments". Above segment liability does not include borrowings. <BR> <BR> Classification of Reportable Segments : <BR> 1 Textiles : Fabrics, Garments and Fabric Retail. <BR> 2 Advanced Materials : Human Protection fabric & garments, Industrial Products, Advance Composites and Automotive fabrics. <BR> 3 Others : EPABX and One to Many Radio, Water Treatment, Developing of Residential Units, Construction contracts and Others. Equity Instruments through Other Comprehensive Income (FVOCI)500000Remeasurement gain/(loss) of defined benefit plans-44300000Share of Other Comprehensive Income/(Loss) of Joint Ventures and Associates accounted for using Equity method (net of tax)-2400000-46200000Equity Instruments through Other Comprehensive Income (FVOCI)-6600000Remeasurement gain/(loss) of defined benefit plans-69800000Share of Other Comprehensive Income/(Loss) of Joint Ventures and Associates accounted for using Equity method (net of tax)-2400000-78800000-11000000-17600000Effective portion of gain/(loss) on cash flow hedges-43800000Exchange differences on translation of foreign operations2000000-41800000Effective portion of gain/(loss) on cash flow hedges-267400000Exchange differences on translation of foreign operations3700000-263700000-11000000-79400000-66000000-245500000