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Statement of Consolidated Cashflow is attached as Annexure I &lt;BR&gt; 
2.These results has been prepared in accordance with the Ind AS notified under the Companies Indian Accounting Standard Rules 2015 as amended from time to time. &lt;BR&gt; 
3.The above Consolidated Financial Results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 07 May 2026. The statutory auditors of the company have expressed an unqualified opinion on the audited Consolidated financial results for the quarter and year ended on 31 March 2026. &lt;BR&gt; 
4.The entire operations of the Company constitute a single segment i.e.  Construction and Development of Building for sale and other Real Estate activities as per Ind AS 108  Operating Segments specified under Section 133 of the Companies Act 2013. &lt;BR&gt; 
5.The company have one subsidiary company Nila Urban Living Private Limited and one associate company Megacity Cinemall Private Limited as on March 31 2026. Accordingly the company has prepared its Consolidated Financial Statement.  &lt;BR&gt; 
6.The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour code the new labour codes which became effective on November 21 2025. The company has evaluated the impact of these changes on its employee benefit obligation and based on management estimates and actuarial valuation has recognised the resulting financial impact in the consolidated financial results as for the year ended March 31 2026 considering the information currently available. The company continues to monitor the finalisation of the central and state rules and any further clarifications issued by the Government under the new labour codes and will record any changes in estimates in the period in which such updates arise. &lt;BR&gt; 
7.The Figures of the March 31 2026 and March 31 2025 quarters are the balancing figures between audited figures in respect of full financial year upto March 31 2026 and March 31 2025 and unaudited published year to date figures upto December 31 2025 and December 31 2024 being the date of end of the third quarter of the financial year which were subjected to limited review. &lt;BR&gt; 
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