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unitRef="pure">0</in-capmkt:DebtEquityRatio><in-capmkt:DebtServiceCoverageRatio contextRef="OneD" decimals="INF" unitRef="pure">0</in-capmkt:DebtServiceCoverageRatio><in-capmkt:InterestServiceCoverageRatio contextRef="OneD" decimals="INF" unitRef="pure">0</in-capmkt:InterestServiceCoverageRatio><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above consolidated financial results have been reviewed and recommended by the Audit Committee &amp; approved by the Board of Directors of Kirloskar Pneumatic Company Ltd ("KPCL" or ‘the Holding Company’) at their respective meetings held on July 21, 2026. &lt;br /&gt; 
2. The Unaudited consolidated 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. On May, 4 2026, the Holding Company acquired additional 44.74 % equity stake in its subsidiary SCIPL for a consideration of Rs.125.50 Million. Consequently, SCIPL became a 100% subsidiary of the Holding Company with effect from May, 4 2026. The Group has accounted for the said acquisition as a business combination in accordance with Ind AS 103 and Ind AS 110 Consolidated financial statements. &lt;br /&gt; 
4. During the quarter, the Parent 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; 
5. Following the announcement of New Labour Codes by the Government of India, the Group had assessed the incremental impact of these changes. Considering the materiality and non-recurring nature of this impact, the Group 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 Group 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; 
6. 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; 
7. 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