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financial results for the three months ended 30 June 2026 have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors of the Parent Company in their respective meetings held on 12 August 2026. These consolidated financial results have been prepared in accordance with the Indian Accounting Standards ("Ind-AS") as specified under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016 and provisions of the Companies Act, 2013. These results have been subjected to limited review by the Statutory Auditors of the Parent company who have issued an unmodified review report on the consolidated financial results for the three months ended 30 June 2026. &lt;br /&gt; 
 &lt;br /&gt; 
2.The Consolidated financial results are prepared in accordance with the principles and procedures as set out in Ind AS 110, notified by Ministry of Corporate Affairs. The consolidated financial results of the Company include its one subsidiary i.e. Open Media Network Private Limited (hereinafter referred as "Group") combined on a line-by-line basis by adding together the book values of like items of assets, liabilities, income and expenses eliminating intra-company balances and transactions and resulting unrealised gains/losses (as applicable). The Consolidated financial results are prepared applying uniform accounting policies. &lt;br /&gt; 
 &lt;br /&gt; 
3."The Group's current business activities are being disclosed under three separate operating segments, e.g. (a) Trading and (b) Publication and (c) Investment. &lt;br /&gt; 
Segment Revenue, Results, Assets and Liabilities represent amounts identifiable to each of the segments. Other ""unallocable expenditure net of unallocable income"" mainly includes interest income, expenses on common services not directly identifiable to individual segments and corporate expenses. &lt;br /&gt; 
Segment Assets and Segment Liabilities are as at 30 June 2026, 31 March 2026 and 30 June 2025. Unallocable corporate assets less unallocable corporate liabilities mainly represent cash and bank balances." &lt;br /&gt; 
 &lt;br /&gt; 
4.The figures for the three months ended 31 March 2026 are the balancing figures between audited figures in respect of the full financial year and year to date figures up to the end of third quarter of the relevant financial year. The year to date figures up to the end of third quarter of the relevant financial year were subject to Limited Review.  &lt;br /&gt; 
 &lt;br /&gt; 
5.On 21 November 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 hitherto existing labour laws. The Ministry of Labour &amp; Employment has published Rules and FAQs to enable assessment of the financial impact of these regulatory changes. The Group had assessed and disclosed the incremental impact of Rs. 66 lakhs and Rs. 70 lakhs for the quarter and year ended 31 March 2026, respectively, as an "Exceptional item" in the consolidated financial results for the previous year ended 31 March 2026. &lt;br /&gt; 
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