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unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0.74</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0.73</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">(a) The Financial Results of the Company for the Quarter and Nine Months  Ended 31st December, 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 27th October, 2025. The Statutory Auditors of the Company have carried out limited review of these results and the results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. &lt;BR&gt; 
 &lt;BR&gt; 
(b) Comparative figures have been rearranged / regrouped wherever necessary. &lt;BR&gt; 
 &lt;BR&gt; 
(c) The above Financial Results of the Company for the Quarter and Nine Months Ended 31st December, 2025 are available at the Company's website www.manaksiacoatedmetals.com and websites of all Stock Exchanges, where the Equity shares of the Company are listed. &lt;BR&gt; 
 &lt;BR&gt; 
(d) The company had issued and allotted 2,07,00,000 warrants on preferential allotment basis to Promoter and Non-Promoter group carrying the right to convert each warrant into an Equity Share of Rs. 1/- each, at a premium of Rs. 64 each, within the period of 18 months for Promoters group and 6 months for Non Promoter group from the date of allotment i.e. 30th January 2025. The warrant holders had paid 25% of the total consideration of Rs. 16.25 per  warrant amounting to Rs. 3363.75  lacs as application money against the above warrants. The Company has allotted 57,90,000 Equity Shares against 57,90,000 warrants on 19.05.2025 after receipt of full consideration, 7,55,000 Equity Shares against 7,55,000 warrants on 06.06.2025 and 49,72,500 Equity Shares against 49,72,500 warrants on 25.06.2025 after receipt of full consideration, 11,82,500 Equity Shares against 11,82,500 warrants on 04.07.2025 after receipt of full consideration. &lt;BR&gt; 
 &lt;BR&gt; 
(e) The company had issued and alloted 2,24,00,000 warrants on preferential allotment basis to Promoter and Non-Promoter group carrying the right to convert each warrant into an Equity Share of Rs. 1/- each, at a premium of Rs. 17 each, within the peirod of 18 months from the date of allotment i.e. 11 October, 2023. The warrant holders had paid 25% of the total consideration of Rs. 4.50 per  warrant amounting to Rs. 1008.00  lacs as application money against the above warrants. The Company has alloted 1,09,00,000 Equity Shares against 1,09,00,000 warrants issued on 10.04.2025 and 27,65,000 Equity Shares against 27,65,000 warrants on 11.04.2025 after receipt of full consideration. &lt;BR&gt; 
 &lt;BR&gt; 
(f) The Authorised Share Capital of the Company was increased from 12,50,00,000 Equity Shares having Nominal Value of Rs. 1 each to 16,00,00,000 Equity Shares having Nominal Value of Rs. 1 each through the resolution passed by the shareholders by Postal Ballot between 29.10.2025 to 27.11.2025. &lt;BR&gt; 
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