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unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">3.66</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">3.66</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.	The above financials results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 11th February, 2026. The statutory auditors of the company have given an unmodified limited review report on these financial results, pursuant to Regulation 33 of SEBI(Listing Obligations and Disclosure Requirements) Regulations, 2015. &lt;BR&gt; 
2.	During the quarter ended 31st December, 2025, 2,720 ( cumulative up to 31st December, 2025, 35,05,475) Stock Options were exercised under the SRL Employees Stock Option Scheme- 2018 and SRL Employees Stock Option Scheme -2021 and consequent upon equal number of Equity Shares of Rs. 5/- each were transferred to respective employees from Surya Roshni Employees Welfare Trust. As on 31st December, 2025, 32,675 Equity shares of Rs. 5/- each (post-bonus), after considering transfer/secondary market sale of 49,14,125 equity shares of Rs. 5/- each, have been considered as Treasury Shares and shown as deduction from Equity, in accordance with Ind AS 32 ‘ Financial Instruments Presentation'. &lt;BR&gt; 
3.	The company has issued 10,88,17,948 equity shares of Rs.5/- each as fully paid bonus shares in the ratio of one equity shares of Rs.5/- each for every one equity shares held on record date of January 01, 2025. This has been considered for calculating weighted average number of equity shares for all comparative periods presented as per Ind AS 33 adjusted for all periods presented. &lt;BR&gt; 
4.	With effect from November 21, 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the 'New Labour Codes'. However, the corresponding Rules under these New Labour Codes are yet to be notified. The Group has estimated and recorded past service cost which is not material based on best available information and review of the existing wage structure. The Group continues to monitor the finalisation of Central/State Rules and clarifications from the Government of India on several aspects of the New Labour Codes and would provide appropriate accounting effect based on such developments and consequent Management decisions in this regard. &lt;BR&gt; 
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