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unitRef="INRPerShare">5.81</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. These unaudited standalone financial results which are published in accordance with Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations’) have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 14, 2026. These unaudited standalone financial results have been prepared in accordance with recognition and measurement principles of Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. &lt;br /&gt; 
 &lt;br /&gt; 
2. These unaudited standalone financial results have been subjected to a 'limited review' by the statutory auditors of the Company. The statutory auditors have expressed an unmodified conclusion in the review report for the quarter ended June 30, 2026. &lt;br /&gt; 
 &lt;br /&gt; 
3. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the financial year. &lt;br /&gt; 
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4. The Company has three wholly owned subsidiaries Sonitron Bio Organics Private Limited, Dhampur International Pte. Limited and DBOL International Food &amp; Beverages Trading FZE as on June 30, 2026. &lt;br /&gt; 
 &lt;br /&gt; 
5. The Company granted 357881 stock options to the eligible employees of the Company, which are convertibles into equal number of equity shares of the Company of face value of Rs. 10/- each, at exercise price of Rs. 40/- each, through Trust route under the DBO Employee Stock Option Scheme 2025 in the previous year. During the quarter ended June 30, 2026, 6600 stock options are forfeited due to separation of an employee before vesting of options. &lt;br /&gt; 
The Company granted interest free loan to the DBO Employee Welfare Trust (Trust) amounting to Rs. 6.65 Crores (includes Rs. 1.15 Crore during the quarter ended June 30, 2026) and the Trust has acquired 677383 shares (includes 78383 shares during the quarter ended June 30, 2026) from the market at an average price of Rs. 88.59 per share. Acquisition cost of shares held by the Trust is presented as reduction in ‘Other Equity’. Share based payment expense for the quarter ended June 30, 2026 is Rs. 0.10 Crore (Rs. 0.10 Crore &amp; Rs. 0.28 Crore for the quarter &amp; year ended June 30, 2026 and March 31, 2026 respectively). The Company considers the Trust as an extension of the entity and accordingly, incorporated the financials of the Trust in the standalone financial statements of the Company. &lt;br /&gt; 
 &lt;br /&gt; 
6. During the quarter ended June 30, 2026, the Company sold one of its sugar manufacturing undertaking comprising sugar and co-generation plant located at Meerganj, Bareilly, Uttar Pradesh, ('Meerganj Unit') on slump sale basis for an aggregate consideration of Rs. 305.00 Crores which has been approved by the shareholders in the EGM held on May 18, 2026. The said Meerganj unit is transferred with effect from June 18, 2026 and full consideration has been received by the Company resulting in the gain of Rs. 63.89 Crores on sale of the undertaking. &lt;br /&gt; 
The operations of the said Meerganj unit of the Company has been classified as the Discontinued Operations for all the periods presented in these standalone financial results of the Company, in accordance with the applicable accounting standards. &lt;br /&gt; 
 &lt;br /&gt; 
The results of the business classified as discontinued operations in these standalone financial results are as under &lt;br /&gt; 
 &lt;br /&gt; 
                                                                                                       Quarter ended                                Year ended &lt;br /&gt; 
Particulars                                                                              30-June-2026   31-Mar-26    30-June-25      31-Mar-26 &lt;br /&gt; 
a. Revenue from operations and other income                            78.50               265.50             79.10        460.12 &lt;br /&gt; 
b. Total expenses                                                                      80.21               254.77             91.18        470.27 &lt;br /&gt; 
c. Profit/ (Loss) before tax (a-b)                                                 -1.71               10.73              -12.08        -10.15 &lt;br /&gt; 
Gain on sale of undertaking                                                        63.89               0                    0                      0  &lt;br /&gt; 
Profit/ (Loss) from discontinued operations before taxes             62.18                10.73             -12.08         -10.15 &lt;br /&gt; 
d. Tax expense/ (income) of discontinued operations                  11.64                2.87               -4.17           -3.86 &lt;br /&gt; 
Profit/(Loss) after tax from discontinued operations                    50.54                7.86               -7.91            -6.29 &lt;br /&gt; 
 &lt;br /&gt; 
7. Sugar being a seasonal industry, the performance of the quarter may not be representative of the annual performance of the Company. &lt;br /&gt; 
 &lt;br /&gt; 
8. 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