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unitRef="INRPerShare">0.07</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0.07</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes to consolidated and standalone financial results for the quarter ended 30 June 2026 &lt;br /&gt; 
 1. In terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements 2015 as amended these consolidated and standalone financial results for the quarter ended 30 June 2026 have been reviewed and recommended for approval by the Audit Risk Management and Ethics Committee and accordingly have been approved by the Board of Directors of Devyani International Limited at their respective meetings held on 29 July 2026. The joint statutory auditors have conducted limited review of the financial results. &lt;br /&gt; 
2. The figures for the quarters ended 31 March 2026 are the balancing figures between the audited figures for the year ended 31 March 2026 and the unaudited year to date figures up to the end of third quarter of the respective financial years which were subjected to a limited review by the joint statutory auditors. &lt;br /&gt; 
3. These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards notified under the Companies Indian Accounting Standards Rules 2015 as specified in Section 133 of the Companies Act 2013 read with SEBI Circular CIRCFDFAC622016 dated 05 July 2016 and other recognised accounting practices and policies. &lt;br /&gt; 
4. Exceptional items: &lt;br /&gt; 
(i) On 21 November 2025 the Government notified certain provisions of the Labour Codes including a uniform definition of wages. Based on the actuarial valuation as at 31 December 2025 the Group and the Company had recognised an increase in post-employment defined benefit obligations past service and other long-term employee benefit obligations compensated absences of INR 122.13 million and INR 115.72 million respectively arising from this legislative change. As this is a material nonrecurring impact of enactment the related expense was presented as an exceptional item in these Consolidated and Standalone results respectively for the year ended 31 March 2026. &lt;br /&gt; 
(ii) Resolution proceedings relating to a lease dispute were concluded during the previous quarter without any results. To ensure continuity of operations the Group paid INR 92.90 million under protest. As this payment is material and resulted from unusual incidence it was presented as an exceptional item in these Consolidated and Standalone results for the year ended 31 March 2026. &lt;br /&gt; 
5. During the previous quarter the Board approved a Scheme of Arrangement under Sections 230 232 of the Companies Act 2013 for the amalgamation of Sapphire Foods India Limited with the Company with effect from appointed date of 01 April 2026. Under the Scheme the Company will issue 177 equity shares of Re. 1 each for every 100 equity shares of Rs. 2 each held in Sapphire Foods India Limited. The Company is in the process of obtaining necessary regulatory and other approvals. &lt;br /&gt; 
6. On 10 June 2025 the Company acquired an 80.72 equity stake on a fully diluted basis in Sky Gate Hospitality Private Limited for an aggregate consideration of  INR 4196 million through a preferential issue of equity shares. Accordingly Sky Gate and its subsidiaries became subsidiaries of the Company with effect from 10 June 2025. The acquisition was accounted for using the acquisition method under Ind AS 103 based on fair values of assets and liabilities acquired. Subsequently the Company increased its equity stake in Sky Gate to 86.13 on a fully diluted basis. Further during the quarter ended 31 March 2026 the Company acquired the remaining equity stake in Sky Gate from its Founders consequent to which Sky Gate became a whollyowned subsidiary of the Company. &lt;br /&gt; 
Sky Gates investment in Peanutbutter and Jelly Private Limited and the business of Krazy Kebab Co. were classified as held for sale. Accordingly their financial performance in the comparative periods was presented as discontinued operations in the consolidated financial results net of recoveries made. During the quarter ended 31 December 2025 Sky Gate executed a Share Purchase Agreement with Heritage Foods Limited for sale of its entire 51 equity stake in Peanutbutter. Upon completion of the transaction in January 2026 Peanutbutter ceased to be a subsidiary of Sky Gate and a step-down subsidiary of the Company. &lt;br /&gt; 
In March 2026 the Board had approved a Scheme of Amalgamation under Sections 230 232 of the Companies Act 2013 involving amalgamation of Sky Gate and its wholly owned subsidiaries Blackvelvet Hospitality Private Limited and Say Chefs Eatery Private Limited with and into the Company with effect from appointed date of 01 April 2025. The Company had filed the First Motion Application with the Honble National Company Law Tribunal at Chandigarh Bench on 31 March 2026. On 23 July 2026 the NCLT has pronounced its First Motion Order. The Company is in the process of filing the Second Motion Petition. &lt;br /&gt; 
7. The Group operates in single reportable business segment food and beverages in terms of Ind AS 108 Segment Reporting. &lt;br /&gt; 
8. The previous period year numbers have been regrouped reclassified wherever necessary to conform to current period year presentation. The impact of such reclassification regrouping have been accordingly considered and not material to the financial results. &lt;br /&gt; 
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