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 Notes to the Unaudited Standalone Financial Results					 &lt;br /&gt; 
					 &lt;br /&gt; 
1. The above unaudited standalone financial results were reviewed by the Audit Committee and thereafter approved by  the Board of Directors at their respective meetings held on August 7, 2026.				 &lt;br /&gt; 
					 &lt;br /&gt; 
2. The unaudited standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (IND AS) prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.				 &lt;br /&gt; 
					 &lt;br /&gt; 
3. The Companys operations comprise of only one segment i.e. Thermal products. Hence, no further information is required to be given in respect of segment.				 &lt;br /&gt; 
					 &lt;br /&gt; 
4. Other income includes income from government grant (Gujarat Incentive to Industries Scheme) as follows:				 &lt;br /&gt; 
Government Grant-  &lt;br /&gt; 
A. Quarter ended  &lt;br /&gt; 
			 &lt;br /&gt; 
a. UNAUDITED- June 30,2026- Rs. 64 Lakhs &lt;br /&gt; 
b. AUDITED-  March 31,2026- Rs. 64 Lakhs &lt;br /&gt; 
c. UNAUDITED- June 30, 2025- Rs. 10 Lakhs &lt;br /&gt; 
 &lt;br /&gt; 
B. Year Ended   &lt;br /&gt; 
d. AUDITED- March 31,2026- Rs. 1,478 Lakhs &lt;br /&gt; 
		 &lt;br /&gt; 
5. Pursuant to the notification of the New Labour Codes as issued in November 2025, the Company reassessed its employee benefit obligations in accordance with the revised definition of wages and accordingly, an incremental liability of Rs. 808 Lakhs had been disclosed as an Exceptional Item in financial year 2025-26. 				 &lt;br /&gt; 
					 &lt;br /&gt; 
6. Figures for the quarter ended March 31, 2026, represent the difference between the audited figures in respect of full financial year and the published figures for the nine months ended December 31, 2025, which were subjected to limited review.				 &lt;br /&gt; 
 &lt;br /&gt; 
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