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The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Holding Company in their respective meetings held on 05 November 2026. The Statutory Auditors have issued an unmodified report on the above results. <br /> 2. These results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting Ind AS 34 prescribed under section 133 of the Companies Act 2013 and other accounting principles generally accepted in India and are in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended. <br /> 3. In connection with the acquisition of the Molycop Group comprising the direct and indirect subsidiaries of AIP MC Holdings LLC including its joint ventures the Group engaged various consultants and legal advisors for commercial and legal due diligence and for preparing and negotiating transaction related documentation. <br /> Accordingly the Group has recognised one time expenses amounting to Rs 2575.53 million under Other Expenses for the six months period ended 30 September 2026 Rs 665.98 million for the quarter ended 30 September 2026 Rs 1909.55 million for the quarter ended 30 June 2026 and Rs 775.77 million for the year ended 31 March 2026. <br /> 4. On 28 November 2025 the Group in partnership with Apollo Management Singapore Pte Ltd Apollo entered into definitive agreements to acquire Molycop Group comprising direct and indirect subsidiaries of AIP MC Holdings LLC including joint ventures through a series of steps. <br /> The transaction was subjected to customary conditions precedent and approvals from regulatory authorities in various jurisdictions. Upon satisfaction of all such conditions and receipt of the requisite approvals the transaction was completed on 1 June 2026 acquisition date where the Group acquired a controlling stake in Molycop Group for a purchase consideration of Rs 42421.9 million USD 442.7 million. <br /> The Group obtained control over Molycop Group with effect from 1 June 2026. The acquisition has been accounted for under the acquisition method of accounting in accordance with Ind AS 103 Business Combinations. Accordingly the Group has recorded the assets and liabilities acquired through this business acquisition currently determined on a provisional basis which has resulted in the recognition of identifiable intangible assets amounting to Rs 34717.54 million USD 362.3 million and goodwill amounting to Rs 50570.52 million USD 527.74 million which remain subject to finalisation. <br /> The final allocation of purchase consideration to the acquired assets and assumed liabilities is in process and the provisional amounts mentioned above will be adjusted as necessary within the measurement period of a maximum of one year from the acquisition date as allowed under Ind AS 103. <br /> Further as a result of the acquisition the Group consolidated total assets and total liabilities as at 30 September 2026 increased by approximately Rs 204042.37 million and Rs 167894.78 million respectively and the acquisition contributed approximately Rs 50632.22 million to the Group revenue for the six months period ended 30 September 2026. <br /> 5. The Board of Directors of the Holding Company at its meeting held on 18 September 2025 approved the issuance and allotment of Equity Shares to promoters and non promoters by way of preferential issue on a private placement basis. The same was approved by shareholders at their meeting held on 10 October 2025. <br /> Accordingly during the year ended 31 March 2026 the Holding Company allotted 8592206 Equity Shares of face value Rs 10 each at an issue price of Rs 1994 including a premium of Rs 1984 on 28 November 2025 upon receipt of the full consideration. Consequent to this allotment the paid up equity share capital of the Holding Company increased from Rs 665.35 million 66535492 fully paid up equity shares of Rs 10 each to Rs 751.28 million 75127698 fully paid up equity shares of Rs 10 each. <br /> 6. During the current period the Group evaluated the accounting treatment of the Exchange Option Put Option held by Apollo Funds and elected to apply the Anticipated Acquisition Method No NCI Method as its accounting policy. In accordance with this policy the Group recognised a derivative financial liability of Rs 7101.38 million USD 74.11 million and derecognised the corresponding non controlling interest of Rs 6751.06 million USD 70.43 million. The resulting net impact of Rs 350.32 million USD 3.68 million was recognised in equity. <br /> 7. Post acquisition of Molycop Group which is engaged in the manufacturing and selling of grinding media and ancillary products and services the Executive Committee reviewed all relevant aspects including the system of internal financial reporting to the Executive Committee which is the Chief Operating Decision Maker CODM. Considering the economic characteristics of the operations the Group is of the view that Grinding Media should be considered a separate business segment. <br /> The Group now operates in three manufacturing segments namely Consumables Grinding Media Consumables Others and Equipments which together serve the global mineral beneficiation mining and bulk solids handling industry and are considered operating segments as per Ind AS 108 Segment Reporting. Consumables Others represents the pre acquisition consumable business of the Group and Equipment business represents the operations of subsidiary company Tega McNally Minerals Limited.2026-04-012026-09-30UnauditedConsolidated5977477000058105000060355820000326319200004182750000-10784200005625990000408607000024219900001296551000060835810000-4799900000-4799900001354110000-11960000012345100000-171450000000044240000-1670260000499940000-1170320000-1336580000-333680000-762400000-40792000075128000010-17.79-17.7900-17.79-17.79Other Expenses7974950000Other Expenses1296551000033454330000362543000045610000513291500003479615000014227000008151900000002437700002437700007661500003923080000129141130000554315300001131160000255892300007160140000201988000068310000488590000364573100001727850000430793000097924620000002270657500007512800003127316000032024440000185333000033877770000110346190000000761597000011796216000022061700007767710000013489600001292850000004577230000161390000476230800004778447000047168900005707859000027376200002631950000145482000006390298000000193187980000227065750000Others243770000Income Tax assets64260000Others674170000Right of Use assets3184650000Others488590000others4307930000others7615970000Lease liabilities1348960000others4716890000others2005720000lease liability731900000Consumables - Grinding Media37715820000Consumables - Others4293830000Equipments615010000Consumables - Grinding Media50632220000Consumables - Others8265620000Equipments972800000426246600005987064000084310000958700004254035000059774770000Consumables - Grinding Media4780140000Consumables - Others766080000Equipments11170000Consumables - Grinding Media6490650000Consumables - Others1537770000Equipments-4690000555739000080237300002918990000408607000019093800004373410000729020000-435750000Consumables - Grinding Media204042370000Consumables - Others16720830000Equipments35810500002243442500002721500000227065750000Consumables - Grinding Media167894780000Consumables - Others8291590000Equipments1776500000177962870000152251100001931879800004086070000-30884500001477700000-1234540000000052210000000124025000002421990000024837000000027258000001540100000-680070000000-188900000846207000079820800000008557500000712633000005816049000000000063470000232327000037951300000000000000000000022819000006689330000-497076400007020980000000000041296270000738566000041547000015018000026778800000970000037697760000-4883550000404830000-4478720000116388600007160140000Remeasurement gains or loss on post employment defined benefit plans-9890000Share of other comprehensive income of joint venture accounted using the equity method-360000-10250000Remeasurement gains or loss on post employment defined benefit plans-7800000Share of other comprehensive income of joint venture accounted using the equity method-350000-8150000-2170000-1250000Net movement in effective portion of cash flow hedges-170030000Exchange differences on translation of foreign operations438590000268560000Net movement in effective portion of cash flow hedges-356300000Exchange differences on translation of foreign operations795660000439360000-30850000-67480000291330000499940000