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verticals. Pending review, such assets/liabilities and related expenses including depreciation has been shown as "unallocable". &lt;BR&gt; 
 &lt;BR&gt; 
Notes: &lt;BR&gt; 
 &lt;BR&gt; 
1. The  Consolidated un-audited  financial results of the Company for the quarter and nine months ended December 31, 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on February 14, 2026. The Statutory Auditors of the Company have carried out Limited Review of these results and the results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. &lt;BR&gt; 
 &lt;BR&gt; 
2. The Consolidated financial results comprise of Lux Industries Limited and its subsidiary, Artimas Fashions Private Limited .  &lt;BR&gt; 
 &lt;BR&gt; 
3. “Exceptional items” includes: &lt;BR&gt; 
a. On November 21, 2025, the Government of India notified the four Labour Codes – Code on Wages, 2019, Code on Social Security, 2020, Industrial Relations Code, 2020 and Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “Codes”), consolidating 29 existing labour laws. The Ministry of Labour &amp; Employment subsequently published draft Central Rules and FAQs to enable assessment of the financial impact arising from changes in regulations. &lt;BR&gt; 
Based on the assessment carried out by the Company, on the basis of information currently available and consistent with the guidance issued by the Institute of Chartered Accountants of India, the incremental impact, including past service cost amounting to Rs. 2.76 Crores, has been recognised in the financial results of the Company for the quarter and nine months ended December 31, 2025. &lt;BR&gt; 
Upon notification of the final Central / State Rules under the Codes, the Company will reassess the impact, if any, on the measurement of employee benefit obligations and provide appropriate accounting treatment in accordance with applicable accounting standards. &lt;BR&gt; 
 &lt;BR&gt; 
b. During the quarter, the Company has settled certain entry tax disputes pertaining to earlier years under the West Bengal Settlement of Dispute (SOD) Act, 2025. Pursuant to such settlement, an amount of Rs. 3.35 Crores has been recognised in the financial results for the quarter and nine months ended December 31, 2025 as an exceptional item. &lt;BR&gt; 
 &lt;BR&gt; 
4. The Company has identified three distinct business verticals each specializing in the production, marketing, and distribution of products under major brands as below: &lt;BR&gt; 
 &lt;BR&gt; 
Business Vertical                      Brands &lt;BR&gt; 
 &lt;BR&gt; 
Vertical A                             Lux Cozi, ONN, Lux Cotts' wool, Lux Mozze, Lux Parker, Lux Cozi Pynk &lt;BR&gt; 
Vertical B                             Lux Nitro, Lux Venus, Lyra, Lux Inferno, Lux Venus Rainwear &lt;BR&gt; 
Vertical C                             GenX, Lux Classic, Lux Karishma, Lux Amore &lt;BR&gt; 
 &lt;BR&gt; 
Accordingly, the Company has recognized these business verticals as distinct operating segments in accordance with Ind AS 108 - Operating Segment. The Operating Segments have been reported in a manner consistent with the internal reporting provided to the senior management and presented to Oversight and Impact Assessment Committee. &lt;BR&gt; 
 &lt;BR&gt; 
5. Prior period figures have been rearranged / regrouped, wherever necessary.</in-capmkt:DisclosureOfNotesOnSegmentsExplanatoryTextBlock><in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-5" unitRef="INR">-4300000</in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss contextRef="FourD" decimals="-5" unitRef="INR">-4300000</in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss contextRef="FourD" decimals="-7" unitRef="INR">0</in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss><in-capmkt:OtherComprehensiveIncome contextRef="OneD" decimals="-5" unitRef="INR">4300000</in-capmkt:OtherComprehensiveIncome><in-capmkt:OtherComprehensiveIncome contextRef="FourD" decimals="-5" unitRef="INR">4300000</in-capmkt:OtherComprehensiveIncome></xbrli:xbrl>