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34 "Interim Financial Reporting" as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rule, 2015, as amended. <BR> <BR> 2.The above consolidated financial results, as reviewed and recommended by the Audit Committee, have been approved by the Board of Directors at its meeting held on February 5, 2026. <BR> <BR> 3.The limited review of the consolidated financial results as required under Regulations 33 and 52 (read with Regulations 63) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) has been completed by the Auditors of the Company. <BR> <BR> 4.ESOP Share Allotment: Pursuant to various Employees Stock Option Schemes, following Equity Shares of Rs. 10/- each were allotted /transferred to the option grantees : <BR> <BR> Particulars Quarter ended December 31, 2025 Nine months ended December 31, 2025 <BR> Allotment [Non-Trust Route] 2,25,779 2,59,606 <BR> Allotment [by way of transfer from ESOP Trust] 1,60,443 2,45,316 <BR> <BR> 5. a) On November 21, 2025, the Government of India 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 (together referred to as the Labour Code), consolidating 29 existing labour laws. The Company has assessed impact of the Labour Code based on the available information and recognised past service cost on gratuity and compensated absences, amounting to Rs 28.48 crores, arising on account of revised definition of wages. The said past service cost has been presented as an ‘exceptional item’ in consolidated financial results for the quarter and nine months ended December 31, 2025. Management continues to monitor the developments relating to the implementation of the Labour Code and will review its estimates as further clarifications are issued and the Rules are notified. <BR> b) Exceptional item of Rs. 161.15 Crore presented for nine months ended December 31, 2024 represents gain on account of remeasurement of 33.5% of equity interest held by the holding company in Goodview Fashion Private Limited (GFPL) upon GFPL becoming a subsidiary of the Company. <BR> <BR> 6.The holding company increased its shareholding in GFPL, a joint venture of the Group, from 33.5% to 51% with effect from July 11, 2024, and accordingly GFPL became a subsidiary of the holding company with effect from that date. <BR> <BR> 7.Amalgamation of Jaypore E-Commerce Private Limited and TG Apparel & Decor Private Limited with the Company <BR> The Board of the Company at its meeting held on February 5, 2026 has approved the amalgamation of Jaypore E-Commerce Private Limited and TG Apparel & Decor Private Limited, wholly owned subsidiaries, with the Company. The said amalgamation is subject to necessary statutory and regulatory approvals under applicable laws, including approval of the Hon’ble National Company Law Tribunal, Mumbai. <BR> <BR> 8.Demerger of Madura Fashion & Lifestyle Business (“MFL Business'”) <BR> The Board of Directors at its meeting held on April 19, 2024, subject to the necessary approvals, had considered and approved demerger of Madura Lifestyle Fashion Business (“MFL Business”) under a Scheme of Arrangement amongst the Company and Aditya Birla Lifestyle Brands Limited (“Resulting Company”), wholly owned subsidiary of the Company and their respective shareholders and creditors (“Demerger Scheme”). The Demerger Scheme was sanctioned by the Hon’ble National Company Law Tribunal, Mumbai Bench (Hon’ble NCLT) on March 27, 2025. The Company received the certified true copy of the order on April 22, 2025. <BR> Consequent upon filling of the certified copies of Hon’ble NCLT orders by the Company and the Resulting company with the respective jurisdictional Registrar of Companies on April 23, 2025, the Scheme has become effective from May 1, 2025. Upon the Scheme becoming effective, the MFL Business of the Company, have been transferred to the Resulting Company on a going concern basis. <BR> On May 26, 2025, the Resulting Company has allotted 1,22,02,94,773 fully paid-up equity shares of face value Rs.10/- each, to the shareholders of the Demerged Company as on the record date i.e. May 22, 2025, in the share exchange ratio 1:1 i.e. 1 (one) fully paid-up equity share of the Resulting Company having face value of Rs.10/- each for every 1 (one) fully paid-up equity share of Rs.10/- each of the Company. <BR> The Equity Shares of the Resulting Company listed on BSE Limited and the National Stock Exchange of India Limited on June 23, 2025. <BR> <BR> Management has accounted for the demerger in accordance with the accounting treatment specified in the sanctioned Scheme as a common control transaction wherein assets and liabilities have been transferred to Resulting Company at their respective book values. In accordance with requirement of Ind AS 105, Non-current Assets Held for Sale and Discontinued Operations, the balances relating to the quarter and nine months ended December 31, 2024 & year ended March 31, 2025 in the consolidated financial results have been presented by the company as Discontinued Operations.2025-04-012025-12-31UnauditedConsolidated61867800000186060000063728400000623690000022687800000-29881000009753400000370030000099028000002128580000070578900000-6850500000-284800000-7135300000280800000-953700000-6729000000-6462400000000-198800000-666120000068500000-6592700000-6275400000-385800000-6213500000-3792000001220520000010-5.16-5.1600-5.16-5.16-0.0424-0.0426Company has excess Liquid investment and cash over its debtAs per Standalone Financial StatementsAs per Standalone Financial StatementsRent expense691700000Other expenses6762700000Rent expense1869400000Other expenses19416400000Pantaloons12763900000Ethnic and Others11203600000Inter-segment0Investment in Joint Venture and Associate0Exceptional item0Pantaloons35122300000Ethnic and Others27447300000Inter-segment0Investment in Joint Venture and Associate0Exceptional item023967500000625696000002309000007018000002373660000061867800000Pantaloons362600000Ethnic and Others-362900000Inter-segment-145800000Investment in Joint Venture and Associate-71000000Exceptional item-284800000Pantaloons67900000Ethnic and Others-3907100000Inter-segment-392500000Investment in Joint Venture and Associate-198800000Exceptional item-284800000-501900000-471530000013246000003700300000-418000000-1081500000-1408500000-7334100000Pantaloons56873100000Ethnic and Others100651100000Inter-segment-948800000Investment in Joint Venture and Associate1106500000Exceptional item015768190000021769300000179451200000Pantaloons43821100000Ethnic and Others68414800000Inter-segment-5054300000Investment in Joint Venture and Associate0Exceptional item01071816000006992700000114174300000As per attachmentRe-measurement gains/ (losses) on defined benefit plans1400000Fair value gains/ (losses) on equity instruments3410000035500000Re-measurement gains/ (losses) on defined benefit plans-6900000Fair value gains/ (losses) on equity instruments7440000067500000840000017200000Exchange differences on translation of foreign operations2700000Effective Portion of Cashflow Hedge-4000002300000Exchange differences on translation of foreign operations19900000Effective Portion of Cashflow Hedge-170000018200000002940000068500000