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unitRef="INRPerShare">0.55</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.The Statement of Standalone and Consolidated Unaudited Financial Results for the quarter and  nine months ended 31 December 2025 Financial Results are prepared and published in accordance with Regulation 33 of the SEBI LODR  Regulations, 2015, as amended have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 11 February 2026. These Financial Results have been subjected to limited review by the statutory auditors of the NOCIL Limited the Company. These Financial Results are prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34 - Interim Financial Reporting Ind AS - 34, as prescribed under Section 133 of the Companies Act 2013 read with the relevant Rules issued thereunder and other accounting principles generally accepted in India.  &lt;BR&gt; 
2.The Company is primarily engaged in the business of manufacture of Rubber Chemicals, which in the context of Indian Accounting Standard Ind AS 108 on  Operating Segments , constitutes a single reportable segment. &lt;BR&gt; 
3.The Statement of Consolidated Unaudited Financial Results of NOCIL Limited have been prepared in accordance with Ind AS 110 Consolidated Financial Statements. The Financial results of the wholly owned subsidiary company, PIL Chemicals Limited together referred to as the NOCIL Group, have been consolidated with the Company. &lt;BR&gt; 
4.On November 21 2025 the Government of India notified provisions of the Code on Wages 2019, the Industrial Relations Code 2020, the Code on Social Security2020 and the Occupational Safety Health and Working Conditions Code 2020 .Labour Codes which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment.  &lt;BR&gt; 
The Ministry of Labour &amp; Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of best information available consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven non-recurring nature of this impact, the Company has disclosed such incremental impact as Impact of Labour Codes under Exceptional items in the Unaudited Standalone and Consolidated Financial Results for the quarter and nine months ended December 31 2025. The incremental impact consisting of gratuity, leave encashment benefits and other long term employee benefits aggregating to Rs.4.92 crores and Rs.5.39 crores in Unaudited Standalone and Consolidated Financial Results for the quarter and nine months ended December 31 2025 respectively primarily arises due to change in wage definition. 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