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unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">6.1</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">6.1</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes :						 &lt;br /&gt; 
1.The above consolidated financial results were reviewed by the Audit Committee and taken on record by the Board of Directors of the Holding Company at its meeting held on August 06, 2026. The financial results for the year ended March 31, 2026 have been audited by the Company's Statutory Auditors. Figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year and the published audited year to date figures upto the third quarter of the financial year ended March 31, 2026.	 &lt;br /&gt; 
					 &lt;br /&gt; 
2. The above financial results includes the results of two subsidiaries namely Visaka Green Private Limited and Atum Life Private Limited.						 &lt;br /&gt; 
 &lt;br /&gt; 
3.  The Holding Company has sold land in Ahmedabad, Gujarat during the June 2025 quarter and also sold land and building in Kanchipuram, Tamil Nadu during the March 2026 quarter. The profits from sale of these assets, amounting to Rs.3,674.30 lakhs and Rs.2,296.03 lakhs respectively, have been presented as exceptional items in the above results in the respective quarters.						 &lt;br /&gt; 
 &lt;br /&gt; 
4.The Board of Directors approved an interim dividend of Rs. 1/- per share (50%) on equity shares of Rs. 2/- each, for the financial year 2026-27. 						 &lt;br /&gt; 
 &lt;br /&gt; 
"5. On 21 November 2025, the Government of India notified four labour codes—the Code on Wages, 2019; the Industrial Relations Code, 2020; the Code on Social Security,2020; and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively, the “Labour Codes”)—which consolidate twenty nine existing labour laws into a comprehensive framework governing employee benefits during and after employment. The Ministry of Labour and Employment has also issued draft Central Rules and FAQs to facilitate assessment of the financial implications of these changes. Based on management’s evaluation, and considering the guidance issued by the Institute of Chartered Accountants of India, the group has concluded that the estimated impact on its existing obligations is not material. The group will continue to monitor the finalisation of central and state rules and further governmental clarifications, and will recognise any necessary accounting impact arising from such developments in due course. &lt;br /&gt; 
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