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unitRef="INRPerShare">1.27</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">The above  statement of unaudited standalone financial results for the quarter ended 30th June, 2026 as recommended by the Audit Committee were approved by the Board of Directors in their respective  meeting's held on 10th July 2026. The figures for the quarter ended 31st March 2026 are balancing figures between audited figures in respect of the full financial year and the unaudited published year-to-date figures upto the third quarter ended 31st December 2025 respectively, which are subject to limited review. &lt;br /&gt; 
The Standalone financial results are prepared in accordance with Indian Accounting Standards, the provisions of the Companies Act, 2013 , as applicable and guidelines issued by the Securities and Exchange Board of India. The Ind AS are prescribed under Section 133 of the Act read with Rule 3 of the Companies  Indian Accounting Standards Rules, 2015 and Companies Indian Accounting Standards Amendment Rules, 2016. &lt;br /&gt; 
As per Ind AS, actuarial gains and losses that form part of remeasurement of the net defined benefit liability  asset and the corresponding tax effect thereon are recognized in Other Comprehensive Income.  &lt;br /&gt; 
For the purpose of Segment Reporting, Products, Solutions and  Real Estate Development, constitute primary business segments.  &lt;br /&gt; 
Other Income Includes Profit on Sale of Property located at Electronic City, Bangalore for Rs. 4041.95 Lakhs during the quarter ended 30th June 2025 and year ended 31st March 2026. &lt;br /&gt; 
Other Expenses include Loss on Writeoff of Factory Building and Other Assets of Rs. 315.22 Lakhs and Commission of Rs 35 Lakhs on account of Sale of Land during the quarter ended 30th June 2025 and year ended 31st March 2026. &lt;br /&gt; 
The Company has recognised Deferred Tax Asset &amp; Closing Balance as on 30th June 2026 was Rs. 27.96 Lakhs  For Previous Year Deferred Tax Asset of Rs 27.96 Lakhs as stipulated under IND Accounting Standard 12, on Income Taxes, prescribed under the Act.  &lt;br /&gt; 
On November 21, 2025, the Government of India notified the four Labour Codes 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 consolidating 29 existing labour laws. Pursuant to this, the Ministry of Labour &amp; Employment has issued draft Central Rules and FAQs to facilitate the assessment of financial implications arising from the revised regulations. The Company has evaluated the incremental financial impact of these changes based on the best information currently available, in line with the guidance issued by the Institute of Chartered Accountants of India. An incremental gratuity charge of Rs. 28.14 lakhs has been recognized during the year ended March 31, 2026.The Company continues to closely monitor the finalization of the Central and State Rules and further Government clarifications and will record appropriate accounting adjustments as and when additional guidance becomes available. &lt;br /&gt; 
Figures for the previous period have been regrouped wherever necessary.  &lt;br /&gt; 
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