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unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">-11.76</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">-11.75</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.The above Unaudited Consolidated Financial Results have been reviewed and recommended for approval by the Audit Committee and taken on record and approved by the Board of Directors in their respective meeting held on February 12, 2026. 2.These consolidated financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standard (Ind AS") notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in section 133 of the Companies Act, 2013 read with Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 and other recognised accounting practices and policies. 3. The statutory auditors of the Holding Company has carried out a limited review of the results for the quarter and nine months ended December 31, 2025 and expressed an unmodified report on above consolidated results. &lt;BR&gt; 
The company has increased its stake in Nibe meson Naval Limited (Subsidiary Company) on February 06, 2026 to 99.50 percent. Nibe Defense and Aerospace Limited holds 76 percent in Nibe Aeronautics Limited. 4.The Group primarily operates in defence and aeronautics segment. Refer segment information for segment wise revenue, results, assets and liabilities. The Segment report is enclosed herewith. 6. During the quarter and nine months ended December 31, 2025 expenses pertaining to Projects were capitalised and formed part of capital work-in-progress (CWIP).7. Corresponding figures of the previous period have been regrouped and rearranged, wherever necessary to conform to the current period's classification.8. There is no material impact from the enactment of New Labour Codes, 2025 on the financial results of the company in the current period. Also, the Company continues to monitor the finalisation of Central/State Rules and clarifications from Government on other aspects of the Labour Codes and would provide appropriate accounting effect on the basis of such developments in case needed. &lt;BR&gt; 
 &lt;BR&gt; 
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