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These unaudited financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendments thereafter. &lt;BR&gt; 
 &lt;BR&gt; 
2. Estimated one-time impact on recognition of past service cost of Rs. 1.07 Crores during the quarter ended December 31, 2025 with respect to increase in liability of gratuity and compensated absences, primarily arising due to change in definition of wages pursuant to notifications dated November 21, 2025 issued by the Ministry of Labour &amp; Employment bringing into force the provisions of the New Labour Codes. The Company continues to monitor the finalisation of rules by the Central and State Governments and clarifications from the Government on other aspects of the New Labour Codes and will account for such developments as needed. &lt;BR&gt; 
 &lt;BR&gt; 
3. The above quarter and nine months ended financial results have been reviewed by the Audit Committee on  February 11, 2026 and approved by the Board of  Directors. The Statutory Auditors have carried out a limited review of these financial results and given unmodified conclusion on the same.  &lt;BR&gt; 
 &lt;BR&gt; 
4.The Company is engaged in the business of manufacture and sale of paper and paper boards, which in the context of Indian Accounting Standard (Ind AS) 108 - "Operating Segment", is considered as the single operating segment of the Company. &lt;BR&gt; 
 &lt;BR&gt; 
5. 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