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The standalone financial results are approved by the Board of Directors at their meeting held on August 7, 2026 after being reviewed and recommended by the audit committee. The statutory auditors have carried limited review of these standalone financial results. &lt;br /&gt; 
2. The standalone financial results of the company have been prepared in accordance with Indian Accounting Standards as prescribed under section 133 of Companies Act, 2013 read with companies (Indian Accounting Standard) Rules, 2015 as amended. &lt;br /&gt; 
3. The standalone financial results for the quarter ended June 30, 2026, have been prepared in accordance with the recognition and measurement principles laid down in Ind AS-34 "Interim Financial reporting". &lt;br /&gt; 
4. Figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of full financial year and the published unaudited year to date figures upto the  third quarter of the respective financial year. &lt;br /&gt; 
5. Due to seasonal nature of the industry, the standalone financial  results for any quarter may not be true and appropriate reflection of the annual profitability of the company. &lt;br /&gt; 
6. Segment Revenue, Results, Assets and Liabilities represent amounts identifiable to each of the segments.Unallocable assets include corporate investments, income tax assets, fixed deposit and unallocable liabilities include deferred tax liability and income tax provisions. &lt;br /&gt; 
7. Previous periods' figures have been regrouped/reclassified, wherever considered necessary to make them comparable with the figures of the current reporting period. &lt;br /&gt; 
8. The standalone financial results of the company are also available on stock exchange websites, www.nseindia.com, www.bseindia.com and on the company website www.dalmiasugar.com. &lt;br /&gt; 
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</in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock><in-capmkt:RemarksForDebtServiceCoverageRatio contextRef="OneD">The DSCR is higher primarily because EBITDA is significantly higher than the debt servicing obligations.</in-capmkt:RemarksForDebtServiceCoverageRatio><in-capmkt:RemarksForInterestServiceCoverageRatio contextRef="OneD">The higher Interest Coverage Ratio is primarily attributable to strong EBITDA generation, which significantly exceeds the Company's interest obligations.</in-capmkt:RemarksForInterestServiceCoverageRatio><in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses1D">Other Expenses</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="OneExpenses1D" decimals="-5" unitRef="INR">632100000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable1D">Sugar</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentRevenue contextRef="OneReportable1D" decimals="-5" unitRef="INR">6354300000</in-capmkt:SegmentRevenue><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable2D">Distillery</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentRevenue contextRef="OneReportable2D" decimals="-5" unitRef="INR">2871500000</in-capmkt:SegmentRevenue><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable3D">Others</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentRevenue contextRef="OneReportable3D" decimals="-5" unitRef="INR">17700000</in-capmkt:SegmentRevenue><in-capmkt:SegmentRevenue contextRef="OneD" decimals="-5" unitRef="INR">9243500000</in-capmkt:SegmentRevenue><in-capmkt:InterSegmentRevenue contextRef="OneD" decimals="-5" unitRef="INR">761600000</in-capmkt:InterSegmentRevenue><in-capmkt:SegmentRevenueFromOperations contextRef="OneD" decimals="-5" unitRef="INR">8481900000</in-capmkt:SegmentRevenueFromOperations><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportableFinance1D">Sugar</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance1D" decimals="-5" unitRef="INR">14900000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportableFinance2D">Distillery</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance2D" decimals="-5" unitRef="INR">352900000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportableFinance3D">Others</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance3D" decimals="-5" unitRef="INR">4800000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneD" decimals="-5" unitRef="INR">372600000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentFinanceCosts contextRef="OneD" decimals="-5" unitRef="INR">257700000</in-capmkt:SegmentFinanceCosts><in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome contextRef="OneD" decimals="-7" unitRef="INR">0</in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome><in-capmkt:SegmentProfitBeforeTax contextRef="OneD" decimals="-5" unitRef="INR">114900000</in-capmkt:SegmentProfitBeforeTax><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable31D">Sugar</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable31I" decimals="-5" unitRef="INR">21017600000</in-capmkt:SegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable32D">Distillery</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable32I" decimals="-5" 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segments.Unallocable assets include corporate investments, income tax assets, fixed deposit and unallocable liabilities include deferred tax liability and income tax provisions. &lt;br /&gt; 
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