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unitRef="pure">0</in-capmkt:InterestServiceCoverageRatio><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above Results have been reviewed and recommended by the Audit Committee &amp; approved by the Board of Directors at its Meeting held on July 21, 2026. The Statutory Auditors have conducted 'Limited Review' of the financial results. &lt;br /&gt; 
2. The Unaudited standalone financial results have been prepared in accordance with recognition and measurement principles laid down in the Indian accounting standards 34 "Interim Financial reporting"(lnd AS 34), prescribed under section 133 of the Companies Act 2013,read with relevant rules issued thereunder and other accounting principles generally accepted in India. &lt;br /&gt; 
3. During the quarter, the Company has allotted 5,000 Equity Shares of Rs.2/- each fully paid under its KPCL ESOS 2019 Scheme. These shares were listed on the stock exchanges on July 3, 2026. &lt;br /&gt; 
4. Following the announcement of New Labour Codes by the Government of India, the Company had assessed the incremental impact of these changes. Considering the materiality and non-recurring nature of this impact, the Company has presented this incremental impact as “Statutory impact of new Labour Codes” under “Exceptional Items” in the statement of profit and loss and as part of un-allocable expenditure in segment reporting for the quarter and year ended March 31, 2026. The Company continues to monitor the finalisation of State Rules. Any impact from these rules will be evaluated and accounted for in accordance with applicable accounting standards in the period they are notified. &lt;br /&gt; 
5. The figures for the quarter ended March 31, 2026 are balancing figures between audited figures in respect of full financial year ended 31st March 2026 and the published year to date figures up to the third quarter ended December 31, 2025 which were subjected to "Limited Review" by the Statutory Auditors of the Company. &lt;br /&gt; 
6. 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