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unitRef="INRPerShare">0.1</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.	The above un-audited Financial Results for the Quarter ended 30th June, 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 12th August, 2026. The Financial results are being published in accordance with regulation 33 &amp; 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. &lt;br /&gt; 
 &lt;br /&gt; 
2.	This statement has been prepared in accordance with the Companies (Indian Accounting Standards) 4 Rules, 2015 (Ind AS), prescribed under section 133 of the Companies Act, 2013, and other recognised accounting practices and policies to the extent applicable. &lt;br /&gt; 
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3.	Segment reporting as defined in IND-AS 108 is not applicable; since the Company has only one reportable segment i.e. Textiles. &lt;br /&gt; 
 &lt;br /&gt; 
4.	The figures of the current quarter (i.e. three month ended March 31, 2026) are the balancing figures between audited figures in respect of the full financial year and the unaudited published year-to-date figures up to the third quarter ended 31st December 2025, which are subjected to limited review. &lt;br /&gt; 
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5.	Figures of previous reporting periods have been regrouped/reclassified/restated wherever necessary to correspond with the figures of the current reporting period. &lt;br /&gt; 
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6.	Nandan Denim Limited has entered into a Share Transfer cum Shareholders’ Agreement with the Special Purpose Vehicle i.e. M/s. Opera Vayu (Narmada) Private Limited (“SPV”), and Shivman Wind Energy Private Limited (Promoter and Project Implementer) for purchase of wind &amp; solar power under the applicable group captive renewable power route. Company has acquired 40,02,096 (6.1%) equity shares of Opera Vayu (Narmada) Private Limited for a total consideration of Rs. 4,00,20,960/- (Rupees Four Crore Twenty Thousand Nine Hundred Sixty Only) on July 13, 2026. &lt;br /&gt; 
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