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The statutory auditors of the Group have expressed unqualified opinion on these Financial Results. <BR> 2 The above financial results have been prepared in accordance with the Indian Accounting Standards (referred to as "Ind AS") as prescribed under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time. <BR> 3 The Group had opted Tax U/s 115BAA applicable to Domestic Companies w.e.f Financial year 2021-22 and accordingly, tax expenses have been calculated and provided for. <BR> 4 The Group has not recognised deferred tax assets on all deductible temporary differences based on the certainty and virtual certainty requirement as per lndAS 12 Income Taxes. <BR> 5 During the financial year under review, Standard Industries Limited disposed of its entire investment in Duville Estates Pvt. Ltd., comprising 14,47, 714 equity shares, which were classified as Equity Instruments designated at Fair Value through Other Comprehensive Income {FVTOCI) in accordance with Ind AS 109 - Financial Instruments. Sale was executed in two tranches viz. <BR> (a) First tranche of 9,04,845 equity shares during the quarter July-September 2025 and (b) Second tranche of 5,42,869 equity shares during the quarter October-December 2025 both aggregating to 14,47,714 equity shares at the fair value price of ~.212/- per share aggregates to ~.30,69,15,379/-as determined by Registered Valuer Bhakti Shah & Associates, Chartered Accountant. <BR> Accordingly, fair value changes of equity instruments and gain/(loss) of ~ 1954.43 lakhs on the disposal of the said instruments is accounted as per the requirements of Ind AS 109. <BR> 6 The Board of Directors of Standard Industries Limited in their meeting held on February 12, 2026, has declared Interim Dividend of ~ 0.55 per equity share of ~ 5/- each ( 11 % on the face value of ~- 5/- each). The same is paid on March 11, 2026. <BR> 7 The Board of Directors of the Standard Industries Limited, in their meeting held on May 12, 2026, has recommended a Final Dividend of ~.0.25 per equity share of ~.5/- each (5% on the face value of ~-5/- each), which is subject to approval of Shareholders in the ensuing Annual General Meeting. <BR> The Standard Industries Limited has not accounted for the Final Dividend as a liability as per Ind AS 10 as the dividend is declared after the reporting period. <BR> 8 On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "Labour Codes"), which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes, amongst other things, introduce changes including a uniform definition of wages and enhanced benefits relating to leave. The Group has assessed the financial implications of these changes, which has resulted in NIL impact on the Group's Statement of Comprehensive Income for the year ended March 31, 2026. The Group continues to monitor developments p ertaining to the Labour Codes and will evaluate the impact, if any, on the measurement of employee benefits liability. <BR> 9 The figures of the last quarter are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of financial year. <BR> 10 Standard Industries Limited has created an e-mail ID viz.,standardgrievances@rediffmail.com exclusively for the purpose of registering grievances by investors. <BR> 11 Corresponding figures for the previous year/period have been regrouped/rearranged wherever necessary.2025-04-012026-03-31AuditedConsolidated343310000233100034564100002917500008361000270930003456200027185000151717000540668000-1950270000-1950270000-10000-100000-1950170000000-195017000196468000145100032164500050-3.03-3.0300-3.03-3.03Charges for corporate office service and facilities3267000Consulting fees3173000Portfolio Management expenses1419000Power and Fuel2988000Repairs to buildings, machinery and others7246000Security Charges2553000Salt- internal shifting expenses264000Temporary manpower3042000Vehicle expenses2027000miscellaneous expenses18736000Charges for corporate office service and facilities13068000Consulting fees11864000Portfolio Management expenses4810000Power and Fuel6153000Repairs to buildings, machinery and others16095000Security Charges10080000Salt- internal shifting expenses7510000Temporary manpower8624000Vehicle expenses7392000miscellaneous expenses661210001032840000177677000507700036614000000876650000201340004803000112602000014687800058213200015469000259862000426957000252080001243500027200014513000739247000058248100013371970000019193290003216450008290330001150678000011506780000000231250002312500062263000853880000060879000608790006028110006636900001434800052250006832630007686510001919329000other financial assets4803000Non-current tax assets (net)31052000Other non-current assets115826000Other current financial assets14513000Other current assets29741000Property under development552740000Lease Liabilities23125000Lease Liabilities12973000Other current financial liabilities589838000Other current liabilities14348000Property division0Trading94459000Manufacturing2768000others0Property division0Trading306834000Manufacturing36476000others0972270003433100000097227000343310000Property division-3078000Trading4162000Manufacturing-11728000others-17000Property division-15113000Trading14453000Manufacturing-19082000others-29000-10661000-19771000122030003456200049254000140694000-72118000-195027000Property division1174756000Trading58450000Manufacturing85138000others4700013183910006009380001919329000Property division29328000Trading50107000Manufacturing9252000others1500088702000679949000768651000The property division comprises of assets which are in excess of business needs, which the company would liquidate based on the market condition.345620008361000-24440000000-92160000566549000000271850000000003763000385900002048300000-5334000810000632605000437578000000111940000426384000000000001410005653950005657260002274420000519000000000000000037630003872000014265000-20558900000000000012249500011653000358160004006400000-210028000107670000107670001444100025208000Remeasurements of the defined benefit plan1120000Equity Instruments through other comprehensive income01120000Remeasurements of the defined benefit plan1025000Equity Instruments through other comprehensive income19544300019646800000001120000196468000AuditedtrueR.S. Gokani & Co. Chartered Accountantstrue2029-04-30