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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 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 27 July 2026. The Statutory Auditors have carried out limited review of the consolidated financial results of the Company for the quarter ended 30 June 2026, in accordance with Regulation 33 of the SEBI (Listing Obligations &amp; Disclosure Requirements) Regulations, 2015 and have issued an unmodified report on the above results. &lt;br /&gt; 
											 &lt;br /&gt; 
2.The figures for the quarter ended 31 March 2026, are the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures upto the end of third quarter of the financial year. Figures upto the end of third quarter were only reviewed and not subjected to audit. &lt;br /&gt; 
											 &lt;br /&gt; 
											 &lt;br /&gt; 
3.During the quarter ended June 30 2026, the Group sold its property at Podanur resulting in a profit of Rs. 9,615.42 Lakhs and disclosed it as an exceptional item in the results. This property was classified as 'Asset Held for Sale' in the audited balance sheet as of 31 March 2026. &lt;br /&gt; 
											 &lt;br /&gt; 
4Subsequent to quarter ended June 30 2026, the Board of Directors of wholly owned subsidiary viz. Everest Buildpro Private Limited, in their meeting held on July 3, 2026, re-assessed the feasibility of the CAPEX investment plans and in view of business considerations, decided to withdraw the CAPEX plan for setting up a new Fibre Cement Boards plant including surrender of allocated land. Consequently, during the quarter ended June 30, 2026, the Group has recognised provision aggregating to Rs. 125.00 lakhs which is disclosed as an exceptional item in the financial results. &lt;br /&gt; 
											 &lt;br /&gt; 
5.Subsequent to quarter ended June 30, 2026, the Board of Directors of wholly owned subsidiary viz. Everest Steel Building Private Limited, in their meeting held on July 3, 2026, re-assessed the feasibility of the CAPEX investment plans and in view of business considerations, decided to withdraw the CAPEX plan for setting up a new manufacturing facility for Pre Engineered Steel Buildings (PEB) including surrender of the allocated land. Consequently, for the quarter ended June 30, 2026, the Group has written off of pre-operative expenses and recognised other provisions aggregating to Rs. 362.64 lakhs which is disclosed as an exceptional item in the financial results. &lt;br /&gt; 
6On 21 November 2025, The Government of India notified the Code on 'Wages, 2019; the Code on Social Security, 2020; the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively, the "Labour Codes") .  The Group had evaluated the impact of increased employee benefit obligations arising from the implementation of the Labour Codes in consultation with external experts. Accordingly, the Group had recognised an additional charge of Rs.1,668.84 lakhs pertaining to gratuity which is included as an exceptional item in the results for the year ended March 31, 2026. The Company continues to monitor the finalisation of Central/ State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effect as and when such clarifications are issued/ rules are notified. &lt;br /&gt; 
7During the year ended 31 March 2026, the Holding Company sold the office premises situated in Mumbai resulting in a profit of Rs. 304.58 Lakhs which is disclosed as an exceptional item in the results.  &lt;br /&gt; 
 &lt;br /&gt; 
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