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unitRef="INR">107641000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss11">Remeasurement of Actuarial (Gain)/Loss</in-capmkt:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss11" decimals="-4" unitRef="INR">430000</in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="OneD" decimals="-4" unitRef="INR">430000</in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss41">Remeasurement of Actuarial (Gain)/Loss</in-capmkt:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss41" decimals="-3" unitRef="INR">1341000</in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="FourD" decimals="-3" unitRef="INR">1341000</in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-3" unitRef="INR">108000</in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss contextRef="FourD" decimals="-3" unitRef="INR">338000</in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss><in-capmkt:OtherComprehensiveIncome contextRef="OneD" decimals="-3" unitRef="INR">322000</in-capmkt:OtherComprehensiveIncome><in-capmkt:OtherComprehensiveIncome contextRef="FourD" decimals="-3" unitRef="INR">1003000</in-capmkt:OtherComprehensiveIncome><in-capmkt:ModeOfFundRaising contextRef="StatementStatic1I">Preferential Issues</in-capmkt:ModeOfFundRaising><in-capmkt:DateOfFundsRaising contextRef="StatementStatic1I">2025-09-05</in-capmkt:DateOfFundsRaising><in-capmkt:AmountRaised contextRef="StatementStatic1I" decimals="-3" unitRef="INR">3000041000</in-capmkt:AmountRaised><in-capmkt:DateOfEndOfReportingPeriod contextRef="StatementStatic1D">2025-12-31</in-capmkt:DateOfEndOfReportingPeriod><in-capmkt:MonitoringAgency contextRef="StatementStatic1D">true</in-capmkt:MonitoringAgency><in-capmkt:NameOfMonitoringAgency contextRef="StatementStatic1I">Care Ratings Limited</in-capmkt:NameOfMonitoringAgency><in-capmkt:IsThereADeviationOrVariationInUseOfFundsRaised contextRef="StatementStatic1D">true</in-capmkt:IsThereADeviationOrVariationInUseOfFundsRaised><in-capmkt:WhetherTheDeviationOrVariationInUseOfFundsIsPursuantToChangeInTermsOfAContractOrObjectsWhichWasApprovedByTheShareholders contextRef="StatementStatic1D">false</in-capmkt:WhetherTheDeviationOrVariationInUseOfFundsIsPursuantToChangeInTermsOfAContractOrObjectsWhichWasApprovedByTheShareholders><in-capmkt:ExplanationForTheDeviationOrVariation contextRef="StatementStatic1I">The Company has utilised issue proceeds towards rent and salary payments aggregating Rs.3.18 crore and has categorized the same under General Corporate Purpose (GCP) which does not have any detailed definition/does not specify such expenses to be included in GCP as per offer document. As these expenses are not defined in any of the objects, same has been considered as deviation.
During the quarter, company has utilized the proceeds in form of reimbursement towards the expenses incurred from current account. 
MA notes that utilisation of proceeds towards object 1 and object 2 includes salary expenses which are categorised on basis of CFO undertaking defining role of staff for which the salary expenses were incurred and linking it to the object (Details of the same is captured in table-4(ii) - Progress in the objects).</in-capmkt:ExplanationForTheDeviationOrVariation><in-capmkt:CommentsOfTheAuditCommitteeAfterReview contextRef="StatementStatic1I">The Audit Committee has taken note of the observation of the Monitoring Agency regarding utilisation of ₹3.18 crore towards rent and salary payments, which has been classified under General Corporate Purpose (“GCP”).

In this regard, the audit committee recommends to the Board that as per Regulation 2(1)(r) of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, “general corporate purposes” includes such identified purposes for which no specific amount is allocated or any amount so specified towards general corporate purposes or any such purpose by whatever name called, in the offer document.

The offer document / notice had provided for utilisation of a portion of the issue proceeds towards General Corporate Purposes, including expenses incidental to carrying on the operations of the Company. The salaries paid were to employees on the official payroll of the Company (supported by salary registers and related records), and the rent payments were made towards the Company’s duly contracted office premises under valid lease agreements. These expenses are routine and essential operational expenditures, duly accounted for in the Profit &amp; Loss Statement in the ordinary course of business.

Further, before arriving at its conclusion, the Audit Committee deliberated on the matter in detail and also sought and considered the opinion of an external expert to ensure regulatory alignment and prudent interpretation of the applicable provisions. Based on such deliberation and expert opinion, the Audit Committee advised that the payment of salaries and rent constitutes legitimate operational expenditure and appropriately falls within the scope of General Corporate Purposes as disclosed.

However, the Committee also notes the Monitoring Agency’s observation and will ensure that future disclosures, wherever required, provide enhanced clarity regarding the scope and coverage of General Corporate Purpose to avoid any interpretational concerns.</in-capmkt:CommentsOfTheAuditCommitteeAfterReview><in-capmkt:NameOfSignatoryOfStatementOfDeviationOrVariationInUtilisationOfFundsRaised contextRef="OneD">Chetna Chawla</in-capmkt:NameOfSignatoryOfStatementOfDeviationOrVariationInUtilisationOfFundsRaised><in-capmkt:DesignationOfPersonOfStatementOfDeviationOrVariationInUtilisationOfFundsRaised contextRef="OneD">Company Secretary and Compliance Officer</in-capmkt:DesignationOfPersonOfStatementOfDeviationOrVariationInUtilisationOfFundsRaised><in-capmkt:PlaceOfStatementOfDeviationOrVariationInUtilisationOfFundsRaised contextRef="OneD">Mumbai</in-capmkt:PlaceOfStatementOfDeviationOrVariationInUtilisationOfFundsRaised><in-capmkt:DateOfStatementOfDeviationOrVariationInUtilisationOfFundsRaised contextRef="OneI">2026-02-11</in-capmkt:DateOfStatementOfDeviationOrVariationInUtilisationOfFundsRaised><in-capmkt:OriginalObject contextRef="StatementDynamic1I1">Other General Corporate Purpose which also includes cost of Fund raising/issue expenses</in-capmkt:OriginalObject><in-capmkt:ModifiedObject contextRef="StatementDynamic1I1">Not applicable</in-capmkt:ModifiedObject><in-capmkt:OriginalAllocation contextRef="StatementDynamic1I1" decimals="-3" unitRef="INR">7000041000</in-capmkt:OriginalAllocation><in-capmkt:ModifiedAllocation contextRef="StatementDynamic1I1" decimals="-5" unitRef="INR">0</in-capmkt:ModifiedAllocation><in-capmkt:FundsUtilised contextRef="StatementDynamic1I1" decimals="-3" unitRef="INR">34022000</in-capmkt:FundsUtilised><in-capmkt:AmountOfDeviationOrVariationForTheQuarterAccordingToApplicableObject contextRef="StatementDynamic1I1" decimals="-5" unitRef="INR">31800000</in-capmkt:AmountOfDeviationOrVariationForTheQuarterAccordingToApplicableObject></xbrli:xbrl>