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The above unaudited consolidated financial results of the Euro Pratik Sales Limited (hereinafter "Holding Company") alongwith its Subsidiaries (together called as "the Group") have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, as amended, read with the relevant rules issued thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 ("the Regulations"). The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 10, 2026. The statutory auditors have carried out a limited review of the above results for which they have issued an unmodified opinion. &lt;br /&gt; 
 &lt;br /&gt; 
2. The consolidated result amounts for the quarter ended March 31, 2026 are balancing amounts between the audited  amounts in respect of the full financial year and the limited reviewed year to date amounts upto December 31, 2025 respectively. &lt;br /&gt; 
 &lt;br /&gt; 
3. The group is primarily engaged in the business of 'Surface Decorative Products'. There is no separate reportable segment as per Ind AS 108 - Operating Segments. &lt;br /&gt; 
 &lt;br /&gt; 
4. On April 26, 2025, one of the holding company's godown located at Building No. M, Swagat Complex, Phase-2, Rahanal Village, Bhiwandi, Maharashtra, was severely damaged by Fire. The holding Company has charged to the statement of profit and loss, net loss on account of fire and reversal of input tax credit under GST on the loss of Inventory amounting to Rs. 788.79 lakh which has been classified as exceptional item in the financial statements.The holding Company has lodged an insurance claim of Rs.3,188.10 lakh for reimbursement of the loss, which has been recognised as an insurance claim receivable in the books, subject to settlement by the insurer. &lt;br /&gt; 
 &lt;br /&gt; 
5. On April 1, 2026, the Holding Company has acquired the controlling stake of 51% in Chawla Brothers with its office in Jalandhar, Punjab, for an overall consideration of Rs. 3220 lakhs. The Company has accounted the same in accordance with Ind AS 103. &lt;br /&gt; 
 &lt;br /&gt; 
6. On April 1, 2026 the Holding Company’s shareholding in its subsidiary, Euro Pratik Trade FZCO, has been diluted from 100% to 80% pursuant to a fresh issue of equity shares by the subsidiary.</in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock><in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses1D">Other Expenses</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="OneExpenses1D" decimals="-3" unitRef="INR">80772000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss11">Remeasurement of net defined benefit liability</in-capmkt:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss11" decimals="-3" unitRef="INR">712000</in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="OneD" decimals="-3" unitRef="INR">712000</in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-3" unitRef="INR">177000</in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss><in-capmkt:DescriptionOfItemThatWillBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillBeReclassifiedToProfitAndLoss11">Foreign Currency Translation Reserve</in-capmkt:DescriptionOfItemThatWillBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillBeReclassifiedToProfitAndLoss11" decimals="-3" unitRef="INR">3211000</in-capmkt:AmountOfItemThatWillBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillBeReclassifiedToProfitAndLoss contextRef="OneD" decimals="-3" unitRef="INR">3211000</in-capmkt:AmountOfItemThatWillBeReclassifiedToProfitAndLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss><in-capmkt:OtherComprehensiveIncome contextRef="OneD" decimals="-3" unitRef="INR">3746000</in-capmkt:OtherComprehensiveIncome><in-capmkt:WhetherResultsAreAuditedOrUnauditedForImpactOfAuditQualification contextRef="OneD">Unaudited</in-capmkt:WhetherResultsAreAuditedOrUnauditedForImpactOfAuditQualification><in-capmkt:DeclarationPursuantToClauseDOfSubRegulation3OfRegulation33OfSEBILODRRegulation2015 contextRef="OneD">true</in-capmkt:DeclarationPursuantToClauseDOfSubRegulation3OfRegulation33OfSEBILODRRegulation2015><in-capmkt:AuditorsFirmName contextRef="D_Auditor1">M/s. Monika Jain &amp; Co</in-capmkt:AuditorsFirmName><in-capmkt:WhetherTheFirmHoldsAValidPeerReviewCertificateIssuedByPeerReviewBoardOfICAI contextRef="D_Auditor1">true</in-capmkt:WhetherTheFirmHoldsAValidPeerReviewCertificateIssuedByPeerReviewBoardOfICAI><in-capmkt:ValidityDateOfCertificate contextRef="D_Auditor1">2027-08-31</in-capmkt:ValidityDateOfCertificate><in-capmkt:AuditorsFirmName contextRef="D_Auditor2">M/s. C N K &amp; Associates LLP</in-capmkt:AuditorsFirmName><in-capmkt:WhetherTheFirmHoldsAValidPeerReviewCertificateIssuedByPeerReviewBoardOfICAI contextRef="D_Auditor2">true</in-capmkt:WhetherTheFirmHoldsAValidPeerReviewCertificateIssuedByPeerReviewBoardOfICAI><in-capmkt:ValidityDateOfCertificate contextRef="D_Auditor2">2027-07-31</in-capmkt:ValidityDateOfCertificate></xbrli:xbrl>