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unitRef="INRPerShare">10.73</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes to the Statement of Unaudited Consolidated and Standalone Financial Results for the quarter and nine months ended December 31, 2025 &lt;BR&gt; 
 &lt;BR&gt; 
1. The above standalone financial results of Inventurus Knowledge Solutions Limited ("the Company") and consolidated financial results of the Company and its subsidiaries (collectively "the Group") and its interest in associate for the quarter and nine months ended December 31, 2025 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in it's meeting held on February 04, 2026. The above results for the quarter and nine months ended December 31, 2025 have been reviewed by the Statutory Auditors of the Company in terms of Regulation 33 of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. &lt;BR&gt; 
 &lt;BR&gt; 
2.The statement has been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards("Ind AS") as prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder. &lt;BR&gt; 
 &lt;BR&gt; 
3. The Group operates in one reportable business segment which comprises a Care enablement platform providing technology enabled solutions to Healthcare providers. This in the context of Indian Accounting Standard (Ind AS 108)"Operating Segments", constitutes a single operating segment. &lt;BR&gt; 
 &lt;BR&gt; 
4. The Company has allotted 160,000 shares (period ended December 31, 2024 : 36,100 shares) for the quarter and 367,082 shares ( period ended December 31, 2024 :183,202 shares) for the nine months ended December 31, 2025 to eligible employees on exercise of Employee Stock options, in accordance with the terms and conditions of the IKS Employees Stock Options Plan 2022 named 'IKS Health - ESOP Policy 2022' as approved by the shareholders of the Company on April 22, 2022. Further, during the quarter and nine months ended December 31, 2025, the Company has granted 606,000 and 13,14,500 stock options respectively to eligible employees, as approved by the Nomination and Remuneration Committee. &lt;BR&gt; 
 &lt;BR&gt; 
5. Earnings per share for the interim periods are not annualised. &lt;BR&gt; 
 &lt;BR&gt; 
6.The consolidated financial results of the Group include the results of its subsidiary companies viz: Inventurus Knowledge Solutions Inc, IKS Cares Foundation and its step down subsidiary companies viz: Aquity Holdings Inc, Aquity Solutions LLC, Aquity Solutions India Private Limited, Aquity Solutions Australia Pty Limited and Aquity Canada ULC and and its interest in associate. From the quarter ended September 30, 2025 the consolidated financial results includes share of profit/(loss) from IKS WWMG MSO LLC, being an associate company. &lt;BR&gt; 
 &lt;BR&gt; 
7. On November 21, 2025, the Government of India notified the four consolidated Labour Codes, replacing multiple existing labour laws. Based on the draft rules and available guidance, the Company has assessed the impact of the revised wage definition on its employee benefit obligations in accordance with Ind AS 19. This assessment has resulted in a one-time estimated increase in employee benefit provisions, which is not material and has been recognised under Employee Benefits Expense in the current period. The Company will continue to monitor the finalisation of the relevant Central and State Rules and will account for any additional impacts in the period in which such Rules or clarifications are notified. &lt;BR&gt; 
 &lt;BR&gt; 
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