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unitRef="INRPerShare">0.31</in-capmkt:BasicEarningsLossPerShareFromContinuingOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0.31</in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations><in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0.31</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0.31</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1-The Statement has been prepared in accordance with the Companies (Ind AS) Rules, 2015 (Ind AS) prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. &lt;BR&gt; 
 &lt;BR&gt; 
2-The above unaudited standalone financial results of the company were reviewed by audit committee  and approved by Board of Directors at their meeting held on February 14,2026. The statutory auditor's of the company have carried out a limited review of the above results for quarter and Nine Months ended December 31, 2025. &lt;BR&gt; 
 &lt;BR&gt; 
3-The figures for quarter ended 31st December, 2025  are balancing figures between reviewed figures of Half year  ended 30th September,2025 and reviewed year to date figures upto Nine month ended 31st December,2025  &lt;BR&gt; 
 &lt;BR&gt; 
4-The Company is primarily engaged in the activity of manufacturing and supply of automotive components and considers it to be a single reportable business segment. The Company Operates in a single segment, hence segment reporting in terms of Ind AS-108 is not applicable. &lt;BR&gt; 
 &lt;BR&gt; 
5-There are no investor complaints pending as on December 31, 2025. &lt;BR&gt; 
 &lt;BR&gt; 
6-Previous periods’ figures have been regrouped / reclassified where required to make them comparable. &lt;BR&gt; 
 &lt;BR&gt; 
7-The Companys Board of Directors has approved the disinvestment transfer or disposal in one or more tranches of the 5001 shares held by Uravi Defence and Technology Limited in SKL India Private Limited SKL In view of the same the investment in the SKL has been classified as held for sale in accordance with Ind AS 105 The Company has received an advance amount of 112520 Lakhs in respect of the proposed sale &lt;BR&gt; 
 &lt;BR&gt; 
8-During FY 2024 25 the Company issued 1500000 partly paid share warrants on a preferential basis each convertible into one equity share of face value 10 aggregating to 495000 lakhs Out of these 260000 share warrants were converted into equity shares at an average conversion price of 330 per share during the year &lt;BR&gt; 
Out of the balance 1240000 share warrants outstanding as on April 1 2025 140000 share warrants were converted into equity shares on payment of balance amount being 75 of conversion price by the warrant holders as per the terms of the issue The balance 1100000 share warrants lapsed in the current quarter amounting to 90750 lakhs which was directly credited to Retained Earnings &lt;BR&gt; 
 &lt;BR&gt; 
9 &lt;BR&gt; 
The Central Government has made the Labour Code Bill comprising four laws effective from November 2025 The Company has conducted an initial evaluation and at this stage does not anticipate any significant impact However a detailed assessment is currently underway to determine its implications including any potential effect on the financial statements Since this exercise is still in progress any impact if identified will be accounted for after the implementation process is completed in the subsequent quarter &lt;BR&gt; 
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