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unitRef="INRPerShare">0.21</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0.21</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. These results have been prepared in accordance with the IND AS notified under the Companies Indian Accounting Standard Rules 2015 as amended from time to time. 2. The above Consolidated Financial Results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 25.07.2026. The statutory auditors of the group have conducted review of these financial results in terms of Regulation 33 of SEBI Listing obligations and disclosure requirements Regulation 2015 and have issued unmodified review report on the same. 3. Figures for the quarter ended 31 March 2026 as reported in these financial results are the balancing figures between audited figures in respect of full financial year and the published year to date figures up to the end of the third quarter of the financial year. Also the figures up to the end of the third quarter has only been reviewed and not subject to audit. 4. The Company has the following subsidiaries associate joint ventures as on 30 June 2026. This confirmation is published pursuant to the direction issued by the stock exchanges I Nila Terminals Amreli Private Limited  Wholly Owned Subsidiary ii Romanovia Industrial Park Private Limited  Joint Venture iii Kent Residential and Industrial Park LLP Joint Venture iv Vyapnila Terminals Modasa Private Limited Associate 5. The entire operations of the Group constitute a single operating segment i.e. construction and development of infrastructure projects as per Ind AS 108 Operating segments specified under Section 133 of the Companies Act 2013. 6. The Income tax Department had carried out a search operation under Section 132 of the Income tax Act 1961 at various business premises of the Group and at the residential premises of certain promoters and key employees on September 8 2021. Pursuant thereto search related assessment orders were passed in respect of joint ventures of the Group for various assessment years against which appeals have been filed and are presently pending before the appellate authorities. Based on the facts of the matters and the legal advice obtained, management believes that these matters are not expected to have any material adverse impact on the Groups financial position as at June 30 2026 or on its financial performance for the quarter then ended. The statutory auditors have issued an Emphasis of Matter in their review report on the consolidated financial results for the quarter ended June 30 2026 highlighting this matter.</in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock><in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses1D">Other Expenses</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="OneExpenses1D" decimals="-3" unitRef="INR">27545000</in-capmkt:OtherExpenses></xbrli:xbrl>