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The consolidated unaudited financial results ("the consolidated financial results") of Himatsingka Seide Limited (“the Holding Company”) and its subsidiaries (the Holding Company and its subsidiaries collectively “the Group”) and its associate are prepared in accordance with applicable Accounting Standards i.e., Ind AS prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended, and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The consolidated financial results above includes figures for the following: &lt;BR&gt; 
a. Himatsingka Wovens Private Limited (subsidiary) &lt;BR&gt; 
b. Himatsingka Holdings NA Inc. (subsidiary) &lt;BR&gt; 
c. Himatsingka America Inc. (step down subsidiary) &lt;BR&gt; 
d. AMPIN Energy C&amp;I Twenty Four Private Limited (associate) &lt;BR&gt; 
2. These consolidated financial results of the Holding Company has been reviewed by the Audit Committee and thereafter approved by the Board of Directors in their respective meetings held on 11 February 2026. &lt;BR&gt; 
3. The consolidated financial results for the quarter and nine months period ended 31 December 2025 have been subjected to limited review by the Statutory Auditors of the Holding Company who have expressed an unmodified conclusion on the consolidated financial results. The review report of the Statutory Auditor is being filed with Bombay Stock Exchange (BSE) and National Stock Exchange (NSE) and is also available on the Company's website at www.himatsingka.com. &lt;BR&gt; 
4. Pursuant to the provisions of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Holding Company shall publish the consolidated unaudited financial results in the newspapers. However, the standalone unaudited financial results will be made available on the stock exchanges websites of BSE (www.bseindia.com) and NSE (www.nseindia.com) and on Company's website www.himatsingka.com. &lt;BR&gt; 
5. The Group and its associate have evaluated its operating segments in accordance with Ind AS 108, and has concluded that it is engaged in a single operating segment viz. Textiles on the basis of decisions taken for allocation of resources by the Chief Operating Decision Makers (CODM) and the internal business reporting system for evaluation of operational results. &lt;BR&gt; 
6. On 21 November 2025, the Government of India notified the four labour codes 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 'New Labour Codes', consolidating 29 existing labour laws. The Ministry of Labour and Employment has published draft Central Rules and FAQs to facilitate the assessment of the financial impact arising from the regulatory changes. &lt;BR&gt; 
Accordingly, the Group, considering best available information, has made a preliminary assessment and accounted for the incremental impact under Employee benefits expenses in the Statement of Profit and Loss during the quarter and nine months period ended 31 December 2025. The Government is in the process of notifying related Central / State rules to the New Labour Codes and the consequent impact of these will be evaluated and accounted for, as needed, in accordance with applicable accounting standards in the period in which they are notified. &lt;BR&gt; 
7. Refer Pdf file &lt;BR&gt; 
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