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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">-2.83</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">-2.83</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes: &lt;br /&gt; 
 &lt;br /&gt; 
1. These Standalone financia l results have been prepared in accordance with the Indian Accounting Standards (Ind AS) notified by the Ministry of Corporate Affairs and prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and the other accounting prin ciples generally accepted in India. This Statement is as per Regulation 33 of SEBI (Listing Obl igations and Disclosure Requirements) Regulations, 2015, as amended. &lt;br /&gt; 
 &lt;br /&gt; 
2. The Operations of the Company fall within a single primary segment viz. Bearings and other related components. &lt;br /&gt; 
 &lt;br /&gt; 
3. As at September 30, 2026 the Company has a net current liability position of Rs. 2,767.81 lakhs and has a negative net worth of Rs.S,918.37 lakhs. The management of the Company has formulated strategic plans for improving the profitability of the Company, which includes increase in sales and reduction in operating expenses. The Promoter director has also provided a commitment in the form of a support letter to provide the necessary financial support to the Company to meet its operational and financial obligations as and when they fall due. Based on the business plans of the Company, cash flow projections and support letter from Promoter director, management is confident that the Company will be able to meet its financial obligations as they arise. Accordingly, these financial results have been prepared on the basis that the Company will continue as a going concern for the foreseeable future. &lt;br /&gt; 
 &lt;br /&gt; 
4. During the year ended March 31, 2026, the Company recognised an exceptional expense of Rs.172. 75 lakhs towards the impact of the New Labour Codes notified effective November 21, 2025, primarily arising from the change in wage definition. The Company continues to monitor further regulatory developments and will account for any additional impact, if any required. &lt;br /&gt; 
 &lt;br /&gt; 
5. Pursuant to the Family Settlement Agreement duly executed among the parties concerned in earlier years, certain procedural and regulatory requirements are currently in the process of being completed to effectuate the transmission of shares as stipulated therein. This change is not expected to have any impact on the financial resu lts of the Company. &lt;br /&gt; 
 &lt;br /&gt; 
6. 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