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The  above unaudited financial results of the company for the quarter ended 30 June 2026 have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards ("Ind AS") as prescribed under section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 and relevant rules thereafter and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. &lt;br /&gt; 
 &lt;br /&gt; 
2. The unaudited financial results of the Company which includes financial information of Ganesh ESOP Trust, were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 04 August 2026. The Statutory Auditors of the Company have conducted the limited review of the above unaudited financial results. &lt;br /&gt; 
 &lt;br /&gt; 
3. The Company is in the business of manufacturing, selling and distribution of packaged consumer staples including wheat-based products, gram-based products, spices and powder of various cereals and pulses. As such, the Company’s business activity falls within a single primary business segment “Food and allied products”, and hence, no additional disclosure with respect to segment information have been made under Indian Accounting Standard – 108 “Operating Segments”.  &lt;br /&gt; 
 &lt;br /&gt; 
4.During the quarter ended 30 September 2025, the Company has completed its Initial Public Offer (IPO) of 12,698,020 equity shares of face value of Rs. 10 each at an issue price of Rs. 322 per share (including a share premium of Rs. 312 per share). The issue comprised of a fresh issue of 4,039,687 equity shares aggregating to Rs. 13,000.00 Lakhs and offer for sale of 8,658,333 equity shares by the selling shareholders aggregating to Rs. 27,879.83 Lakhs, totalling to Rs. 40,879.83 Lakhs. Pursuant to the IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 29 September 2025.  &lt;br /&gt; 
 &lt;br /&gt; 
The total IPO expenses were estimated to be Rs. 3,394.22 Lakhs (inclusive of tax), now revised to Rs. 3,140.89 Lakhs which are proportionately allocated between the selling shareholders and the Company in the proportion of equity shares sold by the selling shareholders and issued by the Company. The utilization of IPO proceeds of Rs. 11,920 Lakhs, now revised to Rs. 11,971.05 Lakhs (net of provisional IPO expenses of Rs. 1,080 Lakhs, now revised to Rs. 1,028.95 lakhs) is summarized below: &lt;br /&gt; 
 &lt;br /&gt; 
(Rs. In Lakhs) &lt;br /&gt; 
 &lt;br /&gt; 
Objects of the issue as per prospectus               Amount to be utilised    Utilised Amount upto   Unutilised Amount  &lt;br /&gt; 
                                                                             as per the prospectus      30 June 2026             upto 30 June 2026** &lt;br /&gt; 
 &lt;br /&gt; 
 &lt;br /&gt; 
i) Prepayment and/or repayment of all or                 6,000.00                        6,000.00                        ---- &lt;br /&gt; 
    a portion of certain outstanding  &lt;br /&gt; 
    borrowings availed by Company &lt;br /&gt; 
 &lt;br /&gt; 
ii) Funding capital expenditure for the setting           4,500.00                           246.24                   4,253.76 &lt;br /&gt; 
    up of a roasted gram flour and gram flour  &lt;br /&gt; 
     manufacturing unit in Darjeeling, West Bengal &lt;br /&gt; 
                                                                   &lt;br /&gt; 
iii) General corporate purposes*                                 1,471.05                        1,074.23                     396.82 &lt;br /&gt; 
 &lt;br /&gt; 
   Total                                                                       11,971.05                       7,320.47                    4,650.58 &lt;br /&gt; 
 &lt;br /&gt; 
* Amount to be utilised for General corporate purposes as per the Prospectus is Rs. 1,420 Lakhs. The incremental amount of Rs 51.05 Lakhs is due to the revision in the estimated IPO expenses.    &lt;br /&gt; 
**Out of total net proceed which were unutilised as at 30 June 2026, the amount are temporarily invested in the fixed deposits and kept in a designated special current bank account of the Company. &lt;br /&gt; 
 &lt;br /&gt; 
5. The figures for the three months ended 31 March 2026  are arrived at as difference between audited figures in respect of the full financial year and the unaudited published figures upto the nine months for the financial year ended 31 March 2026.</in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock><in-capmkt:RemarksForDebtEquityRatio contextRef="OneD">0.02 times</in-capmkt:RemarksForDebtEquityRatio><in-capmkt:RemarksForDebtServiceCoverageRatio contextRef="OneD">5.07 times</in-capmkt:RemarksForDebtServiceCoverageRatio><in-capmkt:RemarksForInterestServiceCoverageRatio contextRef="OneD">32.62 times</in-capmkt:RemarksForInterestServiceCoverageRatio><in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses1D">Other Expenses</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="OneExpenses1D" decimals="-3" unitRef="INR">286833000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss 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