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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">* Profit for the period/ year, total other comprehensive income/(loss) and total comprehensive income for the period/ year are entirely attributable to the owners of FIL. &lt;br /&gt; 
 &lt;br /&gt; 
1. The consolidated financial results of Finolex Industries Limited ('FIL') and its two associates for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 6, 2026 and a limited review of the same has been carried out by the statutory auditor of FIL. &lt;br /&gt; 
 &lt;br /&gt; 
2. These results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard ('Ind AS') 34, 'Interim Financial Reporting' prescribed under section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). &lt;br /&gt; 
 &lt;br /&gt; 
3. The Chief Operating Decision Maker ('CODM') has identified its business of manufacturing and sale of 'Pipes &amp; fittings' as a single business operating segment in accordance with the requirement of Ind AS-108,  'Operating Segment'. Accordingly, no other disclosures are required to be furnished as per aforementioned standard in these results. &lt;br /&gt; 
 &lt;br /&gt; 
4. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures upto the third quarter of the financial year ended March 31, 2026.  &lt;br /&gt; 
 &lt;br /&gt; 
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