<?xml version="1.0" encoding="UTF-8" standalone="no"?><!--IFIndAs V2.1 (26-06-2026)--><xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:in-capmkt="http://www.sebi.gov.in/xbrl/2026-01-31/in-capmkt" xmlns:in-capmkt-ent="http://www.sebi.gov.in/xbrl/IntegratedFinance_IndAS/2026-01-31/in-capmkt/in-capmkt-ent" xmlns:in-capmkt-roles="http://www.sebi.gov.in/xbrl/IntegratedFinance_IndAS/2026-01-31/in-capmkt-roles" xmlns:in-capmkt-types="http://www.sebi.gov.in/xbrl/2026-01-31/in-capmkt-types" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xlink="http://www.w3.org/1999/xlink"><link:schemaRef xlink:href="in-capmkt-ent-2026-01-31.xsd" xlink:type="simple"/><xbrli:context id="OneD"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="OneI"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="OneExpenses1D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable1D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentsAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable2D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentsAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable3D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentsAxis">in-capmkt:ReportableSegments3Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportableFinance1D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentsFinanceCostsAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportableFinance2D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentsFinanceCostsAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportableFinance3D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentsFinanceCostsAxis">in-capmkt:ReportableSegments3Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable31D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentAssetsAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable31I"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentAssetsAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable32D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentAssetsAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable32I"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentAssetsAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable33D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentAssetsAxis">in-capmkt:ReportableSegments3Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable33I"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentAssetsAxis">in-capmkt:ReportableSegments3Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable41D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentLiabilitiesAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable41I"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentLiabilitiesAxis">in-capmkt:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable42D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentLiabilitiesAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable42I"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentLiabilitiesAxis">in-capmkt:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable43D"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentLiabilitiesAxis">in-capmkt:ReportableSegments3Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable43I"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:ReportableSegmentLiabilitiesAxis">in-capmkt:ReportableSegments3Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss11"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500467</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-01</xbrli:startDate><xbrli:endDate>2026-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-capmkt:ItemsThatWillNotBeReclassifiedToProfitAndLossAxis"><in-capmkt:ItemsThatWillNotBeReclassifiedToProfitAndLossDomain>ItemsThatWillNotBeReclassifiedToProfitAndLoss1</in-capmkt:ItemsThatWillNotBeReclassifiedToProfitAndLossDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context><xbrli:unit id="INR"><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unit><xbrli:unit id="pure"><xbrli:measure>xbrli:pure</xbrli:measure></xbrli:unit><xbrli:unit id="INRPerShare"><xbrli:divide><xbrli:unitNumerator><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unitNumerator><xbrli:unitDenominator><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unitDenominator></xbrli:divide></xbrli:unit><in-capmkt:ScripCode contextRef="OneD">500467</in-capmkt:ScripCode><in-capmkt:Symbol contextRef="OneD">HARRMALAYA</in-capmkt:Symbol><in-capmkt:MSEISymbol contextRef="OneD">NOTLISTED</in-capmkt:MSEISymbol><in-capmkt:ISIN contextRef="OneD">INE544A01019</in-capmkt:ISIN><in-capmkt:NameOfTheCompany contextRef="OneD">Harrisons Malayalam Limited</in-capmkt:NameOfTheCompany><in-capmkt:TypeOfCompany contextRef="OneD">Main Board</in-capmkt:TypeOfCompany><in-capmkt:ClassOfSecurity contextRef="OneD">Equity</in-capmkt:ClassOfSecurity><in-capmkt:DateOfStartOfFinancialYear contextRef="OneD">2026-04-01</in-capmkt:DateOfStartOfFinancialYear><in-capmkt:DateOfEndOfFinancialYear contextRef="OneD">2027-03-31</in-capmkt:DateOfEndOfFinancialYear><in-capmkt:DateOfBoardMeetingWhenFinancialResultsWereApproved contextRef="OneD">2026-08-13</in-capmkt:DateOfBoardMeetingWhenFinancialResultsWereApproved><in-capmkt:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange contextRef="OneD">2026-08-06</in-capmkt:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange><in-capmkt:DescriptionOfPresentationCurrency contextRef="OneD">INR</in-capmkt:DescriptionOfPresentationCurrency><in-capmkt:LevelOfRounding contextRef="OneD">Lakhs</in-capmkt:LevelOfRounding><in-capmkt:TypeOfReportingPeriod contextRef="OneD">Quarterly</in-capmkt:TypeOfReportingPeriod><in-capmkt:ReportingQuarter contextRef="OneD">First quarter</in-capmkt:ReportingQuarter><in-capmkt:IsCompanyReportingMultisegmentOrSingleSegment contextRef="OneD">Multi segment</in-capmkt:IsCompanyReportingMultisegmentOrSingleSegment><in-capmkt:DateOfStartOfBoardMeeting contextRef="OneD">2026-08-13</in-capmkt:DateOfStartOfBoardMeeting><in-capmkt:StartTimeOfBoardMeeting contextRef="OneD">12:00:00</in-capmkt:StartTimeOfBoardMeeting><in-capmkt:DateOfEndOfBoardMeeting contextRef="OneD">2026-08-13</in-capmkt:DateOfEndOfBoardMeeting><in-capmkt:EndTimeOfBoardMeeting contextRef="OneD">16:45:00</in-capmkt:EndTimeOfBoardMeeting><in-capmkt:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification contextRef="OneD">Not applicable</in-capmkt:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification><in-capmkt:DateOfStartOfReportingPeriod contextRef="OneD">2026-04-01</in-capmkt:DateOfStartOfReportingPeriod><in-capmkt:DateOfEndOfReportingPeriod contextRef="OneD">2026-06-30</in-capmkt:DateOfEndOfReportingPeriod><in-capmkt:WhetherResultsAreAuditedOrUnaudited contextRef="OneD">Unaudited</in-capmkt:WhetherResultsAreAuditedOrUnaudited><in-capmkt:NatureOfReportStandaloneConsolidated contextRef="OneD">Consolidated</in-capmkt:NatureOfReportStandaloneConsolidated><in-capmkt:RevenueFromOperations contextRef="OneD" decimals="-3" unitRef="INR">1249186000</in-capmkt:RevenueFromOperations><in-capmkt:OtherIncome contextRef="OneD" decimals="-3" unitRef="INR">31835000</in-capmkt:OtherIncome><in-capmkt:Income contextRef="OneD" decimals="-3" unitRef="INR">1281021000</in-capmkt:Income><in-capmkt:CostOfMaterialsConsumed contextRef="OneD" decimals="-3" unitRef="INR">250793000</in-capmkt:CostOfMaterialsConsumed><in-capmkt:PurchasesOfStockInTrade contextRef="OneD" decimals="-3" unitRef="INR">215697000</in-capmkt:PurchasesOfStockInTrade><in-capmkt:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade contextRef="OneD" decimals="-3" unitRef="INR">-101107000</in-capmkt:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade><in-capmkt:EmployeeBenefitExpense contextRef="OneD" decimals="-3" unitRef="INR">468698000</in-capmkt:EmployeeBenefitExpense><in-capmkt:FinanceCosts contextRef="OneD" decimals="-3" unitRef="INR">33229000</in-capmkt:FinanceCosts><in-capmkt:DepreciationDepletionAndAmortisationExpense contextRef="OneD" decimals="-3" unitRef="INR">16131000</in-capmkt:DepreciationDepletionAndAmortisationExpense><in-capmkt:OtherExpenses contextRef="OneD" decimals="-3" unitRef="INR">358239000</in-capmkt:OtherExpenses><in-capmkt:Expenses contextRef="OneD" decimals="-4" unitRef="INR">1241680000</in-capmkt:Expenses><in-capmkt:ProfitBeforeExceptionalItemsAndTax contextRef="OneD" decimals="-3" unitRef="INR">39341000</in-capmkt:ProfitBeforeExceptionalItemsAndTax><in-capmkt:ExceptionalItemsBeforeTax contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:ExceptionalItemsBeforeTax><in-capmkt:ProfitBeforeTax contextRef="OneD" decimals="-3" unitRef="INR">39341000</in-capmkt:ProfitBeforeTax><in-capmkt:CurrentTax contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:CurrentTax><in-capmkt:DeferredTax contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:DeferredTax><in-capmkt:TaxExpense contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:TaxExpense><in-capmkt:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement><in-capmkt:ProfitLossForPeriodFromContinuingOperations contextRef="OneD" decimals="-3" unitRef="INR">39341000</in-capmkt:ProfitLossForPeriodFromContinuingOperations><in-capmkt:ProfitLossFromDiscontinuedOperationsBeforeTax contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:ProfitLossFromDiscontinuedOperationsBeforeTax><in-capmkt:TaxExpenseOfDiscontinuedOperations contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:TaxExpenseOfDiscontinuedOperations><in-capmkt:ProfitLossFromDiscontinuedOperationsAfterTax contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:ProfitLossFromDiscontinuedOperationsAfterTax><in-capmkt:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod><in-capmkt:ProfitLossForPeriod contextRef="OneD" decimals="-3" unitRef="INR">39341000</in-capmkt:ProfitLossForPeriod><in-capmkt:OtherComprehensiveIncomeNetOfTaxes contextRef="OneD" decimals="-4" unitRef="INR">-4750000</in-capmkt:OtherComprehensiveIncomeNetOfTaxes><in-capmkt:ComprehensiveIncomeForThePeriod contextRef="OneD" decimals="-3" unitRef="INR">34591000</in-capmkt:ComprehensiveIncomeForThePeriod><in-capmkt:ProfitOrLossAttributableToOwnersOfParent contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:ProfitOrLossAttributableToOwnersOfParent><in-capmkt:ProfitOrLossAttributableToNonControllingInterests contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:ProfitOrLossAttributableToNonControllingInterests><in-capmkt:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent><in-capmkt:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests><in-capmkt:PaidUpValueOfEquityShareCapital contextRef="OneD" decimals="-3" unitRef="INR">184543000</in-capmkt:PaidUpValueOfEquityShareCapital><in-capmkt:FaceValueOfEquityShareCapital contextRef="OneD" decimals="INF" unitRef="INRPerShare">10</in-capmkt:FaceValueOfEquityShareCapital><in-capmkt:BasicEarningsLossPerShareFromContinuingOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">2.13</in-capmkt:BasicEarningsLossPerShareFromContinuingOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">2.13</in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations><in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">2.13</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">2.13</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DebtEquityRatio contextRef="OneD" decimals="INF" unitRef="pure">0</in-capmkt:DebtEquityRatio><in-capmkt:DebtServiceCoverageRatio contextRef="OneD" decimals="INF" unitRef="pure">0</in-capmkt:DebtServiceCoverageRatio><in-capmkt:InterestServiceCoverageRatio contextRef="OneD" decimals="INF" unitRef="pure">0</in-capmkt:InterestServiceCoverageRatio><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1  These unaudited standalone financial results  have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI LODR Regulations 2015 as amended and other accounting principles generally accepted in India. &lt;br /&gt; 
2. The figures for quarter ended 31 March 2026 are the balance figures between audited figures in respect of the full financial year and the published unaudited year todate figures up to the third quarter of the financial year. &lt;br /&gt; 
3. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 13 August 2026. &lt;br /&gt; 
4. Cost of materials consumed represents cost of green leaf, latex and tea used for blending, purchased form others. &lt;br /&gt; 
5. The Groups core business is production of natural rubber and tea.  The operations are conducted through plantation estates and factories based in Kerala and Tamil Nadu. The Group has considered business segments as the primary segment.  The business segments are tea rubber and others which have been identified taking into account the organisational structure as well as the differing risks and returns of these segments.  The results for rubber segments includes income from sale of rubber trees. &lt;br /&gt; 
6. The Group has unabsorbed depreciation and carry forward loses of earlier years and certain exempt income included in the total income.  Accordingly, the tax expenses is nil in the current and previous years. Deferred tax assets on unabsorbed depreciation and carry forward losses have been recognized to the extent of deferred tax liability assets on temporary differences in accordance with Ind AS 12 Income Tax. &lt;br /&gt; 
7. The Groups current liabilities have exceeded its current assets as at 30 June 2026.  However, on the basis of ageing and expected dates of realisation of financial assets, payment of financial liabilities, expected future cash flows, sanctioned utilized credit facilitoes from bankers and the plans of the Board of Directors management relating to its business operations the Group  is capable of meeting its financial obligations existing at the date of balance sheet as and when they fall due within a period of one year from the balance sheet date.</in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock><in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses1D">Other Expenses</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="OneExpenses1D" decimals="-3" unitRef="INR">358239000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable1D">Tea</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentRevenue contextRef="OneReportable1D" decimals="-3" unitRef="INR">607271000</in-capmkt:SegmentRevenue><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable2D">Rubber</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentRevenue contextRef="OneReportable2D" decimals="-3" unitRef="INR">634816000</in-capmkt:SegmentRevenue><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable3D">Others</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentRevenue contextRef="OneReportable3D" decimals="-3" unitRef="INR">7099000</in-capmkt:SegmentRevenue><in-capmkt:SegmentRevenue contextRef="OneD" decimals="-3" unitRef="INR">1249186000</in-capmkt:SegmentRevenue><in-capmkt:InterSegmentRevenue contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:InterSegmentRevenue><in-capmkt:SegmentRevenueFromOperations contextRef="OneD" decimals="-3" unitRef="INR">1249186000</in-capmkt:SegmentRevenueFromOperations><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportableFinance1D">Tea</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance1D" decimals="-3" unitRef="INR">8612000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportableFinance2D">Rubber</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance2D" decimals="-4" unitRef="INR">57110000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportableFinance3D">Others</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance3D" decimals="-3" unitRef="INR">6395000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneD" decimals="-3" unitRef="INR">72117000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentFinanceCosts contextRef="OneD" decimals="-3" unitRef="INR">33229000</in-capmkt:SegmentFinanceCosts><in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome contextRef="OneD" decimals="-3" unitRef="INR">-453000</in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome><in-capmkt:SegmentProfitBeforeTax contextRef="OneD" decimals="-3" unitRef="INR">39341000</in-capmkt:SegmentProfitBeforeTax><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable31D">Tea</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable31I" decimals="-3" unitRef="INR">3261123000</in-capmkt:SegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable32D">Rubber</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable32I" decimals="-3" unitRef="INR">1851662000</in-capmkt:SegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable33D">Others</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable33I" decimals="-3" unitRef="INR">111046000</in-capmkt:SegmentAssets><in-capmkt:SegmentAssets contextRef="OneI" decimals="-3" unitRef="INR">5223831000</in-capmkt:SegmentAssets><in-capmkt:UnAllocableAssets contextRef="OneI" decimals="-3" unitRef="INR">17327000</in-capmkt:UnAllocableAssets><in-capmkt:NetSegmentAssets contextRef="OneI" decimals="-3" unitRef="INR">5241158000</in-capmkt:NetSegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable41D">Tea</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentLiabilities contextRef="OneReportable41I" decimals="-5" unitRef="INR">982900000</in-capmkt:SegmentLiabilities><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable42D">Rubber</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentLiabilities contextRef="OneReportable42I" decimals="-3" unitRef="INR">1187821000</in-capmkt:SegmentLiabilities><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable43D">Others</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentLiabilities contextRef="OneReportable43I" decimals="-3" unitRef="INR">32671000</in-capmkt:SegmentLiabilities><in-capmkt:SegmentLiabilities contextRef="OneI" decimals="-3" unitRef="INR">2203392000</in-capmkt:SegmentLiabilities><in-capmkt:UnAllocableLiabilities contextRef="OneI" decimals="-4" unitRef="INR">1216960000</in-capmkt:UnAllocableLiabilities><in-capmkt:NetSegmentLiabilities contextRef="OneI" decimals="-3" unitRef="INR">3420352000</in-capmkt:NetSegmentLiabilities><in-capmkt:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss11">Remeasurement of defined benefit plan</in-capmkt:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss11" decimals="-4" unitRef="INR">-4750000</in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="OneD" decimals="-4" unitRef="INR">-4750000</in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss><in-capmkt:OtherComprehensiveIncome contextRef="OneD" decimals="-4" unitRef="INR">-4750000</in-capmkt:OtherComprehensiveIncome></xbrli:xbrl>