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unitRef="INRPerShare">3.97</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes: &lt;br /&gt; 
 &lt;br /&gt; 
1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 12, 2026. The Auditors have carried out a Limited Review of these Results.  &lt;br /&gt; 
 &lt;br /&gt; 
2. In the current quarter, the Company has executed conveyance deed for the sale of land admeasuring approximately 3.07 acres situated at Kalwe and 50% undivided share, right, title and interest into or upon the land parcels admeasuring approximately of 0.06 acres situated at Dighe. This transaction has been accounted, and the resultant surplus has been included in Other Income.  &lt;br /&gt; 
  &lt;br /&gt; 
3.Company has executed a Term Sheet on 15th July 2026 for sale of land parcel approx. 9.20 acres situated at Kalwe. Hence, the said land has been disclosed as “Assets Held for Sale” in accordance with Ind AS 105. This transaction is subject to necessary approvals/ permission/ NOC’s from Government and various concerned authorities and fulfilment of conditions precedent. &lt;br /&gt; 
 &lt;br /&gt; 
4. The figures for the last quarter of FY 2025-26 are the balancing figures between audited figures in respect of full financial year and the published year-to-date figures up to the third quarter of the said financial year, which were subjected to Limited Review.  &lt;br /&gt; 
 &lt;br /&gt; 
5.Figures in respect of the previous period have been regrouped / recast wherever necessary in case of the above results.  &lt;br /&gt; 
 &lt;br /&gt; 
 &lt;br /&gt; 
By Order of the Board of Directors &lt;br /&gt; 
 For Mukand Ltd. &lt;br /&gt; 
 &lt;br /&gt; 
 &lt;br /&gt; 
Niraj Bajaj    &lt;br /&gt; 
Chairman &amp; Managing Director      &lt;br /&gt; 
  &lt;br /&gt; 
Place : Mumbai  &lt;br /&gt; 
Date : August 12, 2026  &lt;br /&gt; 
 &lt;br /&gt; 
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Engineering Contracts</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance2D" decimals="-5" unitRef="INR">21300000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneD" decimals="-5" unitRef="INR">913200000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentFinanceCosts contextRef="OneD" decimals="-5" unitRef="INR">335500000</in-capmkt:SegmentFinanceCosts><in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome contextRef="OneD" decimals="-5" unitRef="INR">-24500000</in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome><in-capmkt:SegmentProfitBeforeTax contextRef="OneD" decimals="-5" unitRef="INR">602200000</in-capmkt:SegmentProfitBeforeTax><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable31D">Specialty Steel</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable31I" decimals="-6" unitRef="INR">29917000000</in-capmkt:SegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable32D">Industrial Machinery &amp; 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