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unitRef="INRPerShare">0.05</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0.05</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above unaudited consolidated financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 06 August, 2026 and have been reviewed by the statutory auditors of the Company. These results have been prepared in accordance with Indian Accounting Standard (‘Ind AS’) prescribed under section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015.  &lt;br /&gt; 
 &lt;br /&gt; 
2. The consolidated financial results of the Group are in accordance with the requirements of Ind AS 110 ‘Consolidated Financial Statements’. The consolidated financial results include results of Sutlej Textiles and Industries Limited and Sutlej Holdings Inc. and its step down subsidiary American Silk Mills, LLC.  &lt;br /&gt; 
 &lt;br /&gt; 
3. Stock option grants: The 'Sutlej Textiles and Industries Limited – Employee Stock Option Scheme 2026' ("ESOP 2026") was approved by the shareholders on 19 April 2026. During the quarter ended 30 June 2026, the Group granted 17,00,000 employee stock options to eligible employees under ESOP 2026 on 14 May 2026 at an exercise price of Rs. 36.73 per option. The options vest over a period of four years.  &lt;br /&gt; 
 &lt;br /&gt; 
4. Exceptional items (pertaining to the previous year):  &lt;br /&gt; 
 &lt;br /&gt; 
(a) Inventory write-down During the previous year ended 31 March 2026, pursuant to a strategic decision to curtail operations of one of its subsidiary Companies due to adverse market conditions and sustained financial underperformance, the Group reassessed the net realisable value of its inventories. Accordingly, a write-down of finished goods and raw materials amounting to Rs.11.39 crore was recognised. Considering the nature and materiality of the item, the same was disclosed as an ‘Exceptional item’ in the Statement of Profit and Loss.  &lt;br /&gt; 
 &lt;br /&gt; 
(b) Impact of New Labour Codes – employee benefits During the previous year ended 31 March 2026, with effect from 21 November 2025, the Government of India consolidated multiple existing labour legislations into a unified framework comprising four labour codes collectively referred to as the 'New Labour Codes'. Under Ind AS 19, changes to employee benefit plans arising from legislative amendments constitute a plan amendment, requiring recognition of past service cost immediately in the Statement of Profit and Loss. The New Labour Codes resulted in a one-time increase in provision for employee benefit of the Group. The estimated incremental impact of the same amounting to Rs. 0.48 crores was recognised and presented under 'Exceptional item' in the Statement of Profit and Loss during the previous year ended 31 March 2026. The Group continues to monitor the finalisation of Central / State Rules and any clarifications from the Government on other aspects of the New Labour Codes and would provide appropriate accounting effect in the relevant period on the basis of such developments as needed.  &lt;br /&gt; 
 &lt;br /&gt; 
(c) Loss on disposal of Captive Co-Generation Power Plant (CGPP) assets &lt;br /&gt; 
During the year ended 31 March 2023, the plant and equipment of the Captive Co- &lt;br /&gt; 
Generation Power Plant (CGPP) were decommissioned and classified as “Assets Held &lt;br /&gt; 
for Sale,” and an impairment loss of Rs. 20.51 crores was recognised. The earlier sale &lt;br /&gt; 
agreement was subsequently cancelled due to the buyer’s non-fulfilment of contractual &lt;br /&gt; 
obligations, and the excess advance received was forfeited. &lt;br /&gt; 
During the previous year ended 31 March 2026, the remaining CGPP assets were sold &lt;br /&gt; 
for Rs. 3.57 crores (excluding GST), resulting in an additional loss of Rs. 1.29 crores, &lt;br /&gt; 
which was recognised under ‘Exceptional item’ in the Statement of Profit and Loss. &lt;br /&gt; 
 &lt;br /&gt; 
5. The figures for the preceding 3 months ended 31 March 2026 as reported in the above &lt;br /&gt; 
consolidated financial results are the balancing figures between audited figures in respect of &lt;br /&gt; 
the full previous financial year and the published year to date figures up to the third quarter &lt;br /&gt; 
of the previous financial year. The figures up to the end of the third quarter of the previous &lt;br /&gt; 
financial year had only been reviewed and not subjected to audit. &lt;br /&gt; 
 &lt;br /&gt; 
6. The review report of the statutory auditors is being filed with BSE Limited and the National &lt;br /&gt; 
Stock Exchange of India Limited. For more details on unaudited financial results, visit the &lt;br /&gt; 
investor relation section of our website www.sutlejtextiles.com and financial results at the &lt;br /&gt; 
Corporate section of www.bseindia.com and www.nseindia.com. &lt;br /&gt; 
 &lt;br /&gt; 
7. 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Textile</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance2D" decimals="-5" unitRef="INR">-20500000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneD" decimals="-5" unitRef="INR">220100000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentFinanceCosts contextRef="OneD" decimals="-5" unitRef="INR">183300000</in-capmkt:SegmentFinanceCosts><in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome contextRef="OneD" decimals="-5" unitRef="INR">13600000</in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome><in-capmkt:SegmentProfitBeforeTax contextRef="OneD" decimals="-5" unitRef="INR">23200000</in-capmkt:SegmentProfitBeforeTax><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable31D">Yarn</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable31I" decimals="-5" unitRef="INR">18291600000</in-capmkt:SegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable32D">Home Textile</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable32I" decimals="-5" unitRef="INR">2511200000</in-capmkt:SegmentAssets><in-capmkt:SegmentAssets contextRef="OneI" decimals="-5" unitRef="INR">20802800000</in-capmkt:SegmentAssets><in-capmkt:UnAllocableAssets contextRef="OneI" decimals="-5" unitRef="INR">588900000</in-capmkt:UnAllocableAssets><in-capmkt:NetSegmentAssets contextRef="OneI" decimals="-5" unitRef="INR">21391700000</in-capmkt:NetSegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable41D">Yarn</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentLiabilities contextRef="OneReportable41I" decimals="-5" unitRef="INR">7640400000</in-capmkt:SegmentLiabilities><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable42D">Home 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