<?xml version="1.0" encoding="UTF-8"?>
<xbrli:xbrl xmlns:in-bse-fin="http://www.bseindia.com/xbrl/fin/2019-09-30/in-bse-fin" xmlns:in-bse-fin-roles="http://www.bseindia.com/xbrl/fin/2019-09-30/in-bse-fin-roles" xmlns:in-bse-fin-ent="http://www.bseindia.com/xbrl/fin/2019-09-30/in-bse-fin/in-bse-fin-ent" xmlns:in-bse-fin-type="http://www.bseindia.com/xbrl/fin/2019-09-30/in-bse-fin-types" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.xbrl.org/2003/XLink">
<link:schemaRef xlink:type="simple" xlink:href="other_than_banks_entry_point_2019-09-30.xsd"/>
<xbrli:context id="OneD"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GOYALSALT</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period></xbrli:context>
<xbrli:context id="OneOperatingExpenses01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GOYALSALT</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:DetailsOfOtherExpensesAxis">in-bse-fin:OneOperatingExpenses01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneI"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GOYALSALT</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2024-09-30</xbrli:instant></xbrli:period></xbrli:context>
<xbrli:context id="FourD"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GOYALSALT</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-07-01</xbrli:startDate><xbrli:endDate>2024-09-30</xbrli:endDate></xbrli:period></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="shares"><xbrli:measure>xbrli:shares</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-bse-fin:ScripCode contextRef="OneD">123456</in-bse-fin:ScripCode>
<in-bse-fin:Symbol contextRef="OneD">GOYALSALT</in-bse-fin:Symbol>
<in-bse-fin:MSEISymbol contextRef="OneD">NA</in-bse-fin:MSEISymbol>
<in-bse-fin:ISIN contextRef="OneD">INE0QFE01017</in-bse-fin:ISIN>
<in-bse-fin:NameOfTheCompany contextRef="OneD">Goyal Salt Limited</in-bse-fin:NameOfTheCompany>
<in-bse-fin:ResultType contextRef="OneD">Nonbanking Format</in-bse-fin:ResultType>
<in-bse-fin:ClassOfSecurity contextRef="OneD">SME/ITP</in-bse-fin:ClassOfSecurity>
<in-bse-fin:DateOfStartOfFinancialYear contextRef="OneD">2024-04-01</in-bse-fin:DateOfStartOfFinancialYear>
<in-bse-fin:DateOfEndOfFinancialYear contextRef="OneD">2025-03-31</in-bse-fin:DateOfEndOfFinancialYear>
<in-bse-fin:DateOfBoardMeetingWhenFinancialResultsWereApproved contextRef="OneD">2024-11-05</in-bse-fin:DateOfBoardMeetingWhenFinancialResultsWereApproved>
<in-bse-fin:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange contextRef="OneD">2024-10-25</in-bse-fin:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange>
<in-bse-fin:DescriptionOfPresentationCurrency contextRef="OneD">INR</in-bse-fin:DescriptionOfPresentationCurrency>
<in-bse-fin:LevelOfRoundingUsedInFinancialStatements contextRef="OneD">Lakhs</in-bse-fin:LevelOfRoundingUsedInFinancialStatements>
<in-bse-fin:ReportingQuarter contextRef="OneD">Half yearly</in-bse-fin:ReportingQuarter>
<in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment contextRef="OneD">Single segment</in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment>
<in-bse-fin:DescriptionOfSingleSegment contextRef="OneD">Business of refining raw salt</in-bse-fin:DescriptionOfSingleSegment>
<in-bse-fin:StartTimeOfBoardMeeting contextRef="OneD">11:00:00</in-bse-fin:StartTimeOfBoardMeeting>
<in-bse-fin:EndTimeOfBoardMeeting contextRef="OneD">11:40:00</in-bse-fin:EndTimeOfBoardMeeting>
<in-bse-fin:DateOfStartOfBoardMeeting contextRef="OneD">2024-11-05</in-bse-fin:DateOfStartOfBoardMeeting>
<in-bse-fin:DateOfEndOfBoardMeeting contextRef="OneD">2024-11-05</in-bse-fin:DateOfEndOfBoardMeeting>
<in-bse-fin:WhetherCashFlowStatementIsApplicableOnCompany contextRef="OneD">true</in-bse-fin:WhetherCashFlowStatementIsApplicableOnCompany>
<in-bse-fin:TypeOfCashFlowStatement contextRef="OneD">Cash Flow Indirect</in-bse-fin:TypeOfCashFlowStatement>
<in-bse-fin:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification contextRef="OneD">Not applicable</in-bse-fin:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification>
<in-bse-fin:DateOfStartOfReportingPeriod contextRef="OneD">2024-04-01</in-bse-fin:DateOfStartOfReportingPeriod>
<in-bse-fin:DateOfEndOfReportingPeriod contextRef="OneD">2024-09-30</in-bse-fin:DateOfEndOfReportingPeriod>
<in-bse-fin:WhetherResultsAreAuditedOrUnaudited contextRef="OneD">Unaudited</in-bse-fin:WhetherResultsAreAuditedOrUnaudited>
<in-bse-fin:NatureOfReportStandaloneConsolidated contextRef="OneD">Standalone</in-bse-fin:NatureOfReportStandaloneConsolidated>
<in-bse-fin:RevenueFromOperations contextRef="OneD" unitRef="INR" decimals="-5">682589000.00</in-bse-fin:RevenueFromOperations>
<in-bse-fin:OtherIncome contextRef="OneD" unitRef="INR" decimals="-5">65576000.00</in-bse-fin:OtherIncome>
<in-bse-fin:Revenue contextRef="OneD" unitRef="INR" decimals="-5">748165000.00</in-bse-fin:Revenue>
<in-bse-fin:CostOfMaterialsConsumed contextRef="OneD" unitRef="INR" decimals="-5">167637000.00</in-bse-fin:CostOfMaterialsConsumed>
<in-bse-fin:PurchasesOfStockInTrade contextRef="OneD" unitRef="INR" decimals="-5">326240000.00</in-bse-fin:PurchasesOfStockInTrade>
<in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade contextRef="OneD" unitRef="INR" decimals="-5">7684000.00</in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade>
<in-bse-fin:EmployeeBenefitExpense contextRef="OneD" unitRef="INR" decimals="-5">12630000.00</in-bse-fin:EmployeeBenefitExpense>
<in-bse-fin:FinanceCosts contextRef="OneD" unitRef="INR" decimals="-5">4513000.00</in-bse-fin:FinanceCosts>
<in-bse-fin:DepreciationAndAmortisationExpense contextRef="OneD" unitRef="INR" decimals="-5">5386000.00</in-bse-fin:DepreciationAndAmortisationExpense>
<in-bse-fin:OtherExpenses contextRef="OneD" unitRef="INR" decimals="-5">102629000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:Expenses contextRef="OneD" unitRef="INR" decimals="-5">626719000.00</in-bse-fin:Expenses>
<in-bse-fin:ProfitBeforeExceptionalAndExtraordinaryItemsAndTax contextRef="OneD" unitRef="INR" decimals="-5">121446000.00</in-bse-fin:ProfitBeforeExceptionalAndExtraordinaryItemsAndTax>
<in-bse-fin:ExceptionalItems contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ExceptionalItems>
<in-bse-fin:ProfitBeforeExtraordinaryItemsAndTax contextRef="OneD" unitRef="INR" decimals="-5">121446000.00</in-bse-fin:ProfitBeforeExtraordinaryItemsAndTax>
<in-bse-fin:ExtraordinaryItems contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ExtraordinaryItems>
<in-bse-fin:ProfitBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">121446000.00</in-bse-fin:ProfitBeforeTax>
<in-bse-fin:CurrentTax contextRef="OneD" unitRef="INR" decimals="-5">28476000.00</in-bse-fin:CurrentTax>
<in-bse-fin:DeferredTax contextRef="OneD" unitRef="INR" decimals="-5">-288000.00</in-bse-fin:DeferredTax>
<in-bse-fin:TaxExpense contextRef="OneD" unitRef="INR" decimals="-5">28188000.00</in-bse-fin:TaxExpense>
<in-bse-fin:ProfitLossForThePeriodFromContinuingOperations contextRef="OneD" unitRef="INR" decimals="-5">93258000.00</in-bse-fin:ProfitLossForThePeriodFromContinuingOperations>
<in-bse-fin:ProfitLossFromDiscontinuingOperationsBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProfitLossFromDiscontinuingOperationsBeforeTax>
<in-bse-fin:TaxExpenseOfDiscontinuingOperations contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:TaxExpenseOfDiscontinuingOperations>
<in-bse-fin:ProfitLossFromDiscontinuingOperationAfterTax contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProfitLossFromDiscontinuingOperationAfterTax>
<in-bse-fin:ProfitLossForPeriodBeforeMinorityInterest contextRef="OneD" unitRef="INR" decimals="-5">93258000.00</in-bse-fin:ProfitLossForPeriodBeforeMinorityInterest>
<in-bse-fin:ProfitLossForThePeriod contextRef="OneD" unitRef="INR" decimals="-5">93258000.00</in-bse-fin:ProfitLossForThePeriod>
<in-bse-fin:PaidUpValueOfEquityShareCapital contextRef="OneD" unitRef="INR" decimals="-5">179003000.00</in-bse-fin:PaidUpValueOfEquityShareCapital>
<in-bse-fin:FaceValueOfEquityShareCapital contextRef="OneD" unitRef="INRPerShare" decimals="INF">10</in-bse-fin:FaceValueOfEquityShareCapital>
<in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">5.21</in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">5.21</in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DebtEquityRatio contextRef="OneD" unitRef="pure" decimals="INF">0.00</in-bse-fin:DebtEquityRatio>
<in-bse-fin:DebtServiceCoverageRatio contextRef="OneD" unitRef="pure" decimals="INF">0.00</in-bse-fin:DebtServiceCoverageRatio>
<in-bse-fin:InterestServiceCoverageRatio contextRef="OneD" unitRef="pure" decimals="INF">0.00</in-bse-fin:InterestServiceCoverageRatio>
<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">GOYAL SALT LIMITED       (FORMERLY KNOWN AS GOYAL SALT PRIVATE LIMITED)                              CIN: L24298RJ2010PLC033409   REG. OFFICE: Plot No. 229-230, Guru Jambeshwar Nagar, Lane No.7, Gandhi Path, Vaishali Nagar, Jaipur-302021                                                          Part-1   Statement of Financial Results for the half year ended 30th September, 2024   Notes for Financial Results   1. The Unaudited financial Results are prepared in accordance with the Accounting Standards Prescribed under Section 133 of the Companies Act, 2013 read with Rule 7 of the Companies  (Accounting) Rules, 2014 (as amended) and other recognized accounting practices and policies, as applicable.   2. The above unaudited financials of M/s Goyal Salt Limited (the Company) for the half year ended 30th September, 2024 were reviewed by audit committee and were approved and taken on record by Board of Directors in their meeting held on 05th November,2024 and Mr. Rajesh Goyal, Chairman and Mr. Pramesh Goyal, Managing Director are authorized by the board of directors for signing of the financial results.   3. Company is mainly engaged in the business of refining raw salt. Looking in to the nature of business, company is operating under single segment; hence segment reporting is not applicable to the company.   4. The Management is in process of identifying parties which are covered under MSME. The amount relating to MSME is disclosed to the extent identified.   5. The statement includes the results for the half year ended 31st March,2024 being the balanced figure between audited figures in respect of the full financial year and the un-audited figures in respect of 1st half year of the financial year 2023-24.   6. Previous year’s/period’s figure have been regrouped/rearranged/reclassified wherever necessary, to make them comparable with the figures of the current period.   7. In accordance with regulation 33 of SEBI (LODR) Regulation 2015, the above results have been reviewed by the statutory Auditors of the company.   8. The Status of investor’s complaints during the Half year ended on September 30,2023 as under: -   Complaints pending at the beginning of the period         Nil   Complaints received during the period                               Nil   Complaints disposed during the period                               Nil   Complaints resolved at the end of the year                        Nil         9. Ratio:      a. Debt Equity Ratio               0.20   b. Debt Service Ratio                            N.A.   c. Interest Service Coverage Ratio       27.91</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses01D">Other</in-bse-fin:DescriptionOfOtherExpenses>
<in-bse-fin:OtherExpenses contextRef="OneOperatingExpenses01D" unitRef="INR" decimals="-3">102629000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:ShareCapital contextRef="OneI" unitRef="INR" decimals="-5">179002000.00</in-bse-fin:ShareCapital>
<in-bse-fin:ReservesAndSurplus contextRef="OneI" unitRef="INR" decimals="-5">336790000.00</in-bse-fin:ReservesAndSurplus>
<in-bse-fin:MoneyReceivedAgainstShareWarrants contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:MoneyReceivedAgainstShareWarrants>
<in-bse-fin:ShareholdersFunds contextRef="OneI" unitRef="INR" decimals="-5">515792000.00</in-bse-fin:ShareholdersFunds>
<in-bse-fin:ShareApplicationMoneyPendingAllotment contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:ShareApplicationMoneyPendingAllotment>
<in-bse-fin:DeferredGovernmentGrants contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:DeferredGovernmentGrants>
<in-bse-fin:LongTermBorrowings contextRef="OneI" unitRef="INR" decimals="-5">57357000.00</in-bse-fin:LongTermBorrowings>
<in-bse-fin:DeferredTaxLiabilitiesNet contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:DeferredTaxLiabilitiesNet>
<in-bse-fin:ForeignCurrencyMonetaryItemTranslationDifferenceLiabilityAccount contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:ForeignCurrencyMonetaryItemTranslationDifferenceLiabilityAccount>
<in-bse-fin:OtherLongTermLiabilities contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherLongTermLiabilities>
<in-bse-fin:LongTermProvisions contextRef="OneI" unitRef="INR" decimals="-5">4593000.00</in-bse-fin:LongTermProvisions>
<in-bse-fin:NoncurrentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">61950000.00</in-bse-fin:NoncurrentLiabilities>
<in-bse-fin:ShortTermBorrowings contextRef="OneI" unitRef="INR" decimals="-5">46521000.00</in-bse-fin:ShortTermBorrowings>
<in-bse-fin:OutstandingDuesOfMicroEnterprisesAndSmallEnterprises contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:OutstandingDuesOfMicroEnterprisesAndSmallEnterprises>
<in-bse-fin:OutstandingDuesOfCreditorsOtherThanMicroEnterprisesAndSmallEnterprises contextRef="OneI" unitRef="INR" decimals="-5">26501000.00</in-bse-fin:OutstandingDuesOfCreditorsOtherThanMicroEnterprisesAndSmallEnterprises>
<in-bse-fin:OtherCurrentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">149423000.00</in-bse-fin:OtherCurrentLiabilities>
<in-bse-fin:ShortTermProvisions contextRef="OneI" unitRef="INR" decimals="-5">16285000.00</in-bse-fin:ShortTermProvisions>
<in-bse-fin:CurrentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">238730000.00</in-bse-fin:CurrentLiabilities>
<in-bse-fin:EquityAndLiabilities contextRef="OneI" unitRef="INR" decimals="-5">816472000.00</in-bse-fin:EquityAndLiabilities>
<in-bse-fin:TangibleAssets contextRef="OneI" unitRef="INR" decimals="-5">86863000.00</in-bse-fin:TangibleAssets>
<in-bse-fin:ProducingProperties contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProducingProperties>
<in-bse-fin:IntangibleAssets contextRef="OneI" unitRef="INR" decimals="-5">22000.00</in-bse-fin:IntangibleAssets>
<in-bse-fin:PreproducingProperties contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:PreproducingProperties>
<in-bse-fin:TangibleAssetsCapitalWorkInProgress contextRef="OneI" unitRef="INR" decimals="-5">166020000.00</in-bse-fin:TangibleAssetsCapitalWorkInProgress>
<in-bse-fin:IntangibleAssetsUnderDevelopmentOrWorkInProgress contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:IntangibleAssetsUnderDevelopmentOrWorkInProgress>
<in-bse-fin:FixedAssets contextRef="OneI" unitRef="INR" decimals="-5">252905000.00</in-bse-fin:FixedAssets>
<in-bse-fin:NoncurrentInvestments contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:NoncurrentInvestments>
<in-bse-fin:DeferredTaxAssetsNet contextRef="OneI" unitRef="INR" decimals="-5">1399000.00</in-bse-fin:DeferredTaxAssetsNet>
<in-bse-fin:ForeignCurrencyMonetaryItemTranslationDifferenceAssetAccount contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:ForeignCurrencyMonetaryItemTranslationDifferenceAssetAccount>
<in-bse-fin:LongTermLoansAndAdvances contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:LongTermLoansAndAdvances>
<in-bse-fin:OtherNoncurrentAssets contextRef="OneI" unitRef="INR" decimals="-5">14975000.00</in-bse-fin:OtherNoncurrentAssets>
<in-bse-fin:NoncurrentAssets contextRef="OneI" unitRef="INR" decimals="-5">269279000.00</in-bse-fin:NoncurrentAssets>
<in-bse-fin:CurrentInvestments contextRef="OneI" unitRef="INR" decimals="-5">44851000.00</in-bse-fin:CurrentInvestments>
<in-bse-fin:Inventories contextRef="OneI" unitRef="INR" decimals="-5">106909000.00</in-bse-fin:Inventories>
<in-bse-fin:TradeReceivables contextRef="OneI" unitRef="INR" decimals="-5">352959000.00</in-bse-fin:TradeReceivables>
<in-bse-fin:CashAndCashEquivalents contextRef="OneI" unitRef="INR" decimals="-5">5942000.00</in-bse-fin:CashAndCashEquivalents>
<in-bse-fin:BankBalanceOtherThanCashAndCashEquivalents contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:BankBalanceOtherThanCashAndCashEquivalents>
<in-bse-fin:ShortTermLoansAndAdvances contextRef="OneI" unitRef="INR" decimals="-5">36532000.00</in-bse-fin:ShortTermLoansAndAdvances>
<in-bse-fin:OtherCurrentAssets contextRef="OneI" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherCurrentAssets>
<in-bse-fin:CurrentAssets contextRef="OneI" unitRef="INR" decimals="-5">547193000.00</in-bse-fin:CurrentAssets>
<in-bse-fin:Assets contextRef="OneI" unitRef="INR" decimals="-5">816472000.00</in-bse-fin:Assets>
<in-bse-fin:DisclosureOfNotesOnAssetsAndLiabilitiesExplanatoryTextBlock contextRef="OneD">GOYAL SALT LIMITED       (FORMERLY KNOWN AS GOYAL SALT PRIVATE LIMITED)                              CIN: L24298RJ2010PLC033409   REG. OFFICE: Plot No. 229-230, Guru Jambeshwar Nagar, Lane No.7, Gandhi Path, Vaishali Nagar, Jaipur-302021                                                          Part-1   Statement of Financial Results for the half year ended 30th September, 2024   Notes for Financial Results   1. The Unaudited financial Results are prepared in accordance with the Accounting Standards Prescribed under Section 133 of the Companies Act, 2013 read with Rule 7 of the Companies  (Accounting) Rules, 2014 (as amended) and other recognized accounting practices and policies, as applicable.   2. The above unaudited financials of M/s Goyal Salt Limited (the Company) for the half year ended 30th September, 2024 were reviewed by audit committee and were approved and taken on record by Board of Directors in their meeting held on 05th November,2024 and Mr. Rajesh Goyal, Chairman and Mr. Pramesh Goyal, Managing Director are authorized by the board of directors for signing of the financial results.   3. Company is mainly engaged in the business of refining raw salt. Looking in to the nature of business, company is operating under single segment; hence segment reporting is not applicable to the company.   4. The Management is in process of identifying parties which are covered under MSME. The amount relating to MSME is disclosed to the extent identified.   5. The statement includes the results for the half year ended 31st March,2024 being the balanced figure between audited figures in respect of the full financial year and the un-audited figures in respect of 1st half year of the financial year 2023-24.   6. Previous year’s/period’s figure have been regrouped/rearranged/reclassified wherever necessary, to make them comparable with the figures of the current period.   7. In accordance with regulation 33 of SEBI (LODR) Regulation 2015, the above results have been reviewed by the statutory Auditors of the company.   8. The Status of investor’s complaints during the Half year ended on September 30,2023 as under: -   Complaints pending at the beginning of the period         Nil   Complaints received during the period                               Nil   Complaints disposed during the period                               Nil   Complaints resolved at the end of the year                        Nil         9. Ratio:      a. Debt Equity Ratio               0.   b. Debt Service Ratio                            0.   c. Interest Service Coverage Ratio       0</in-bse-fin:DisclosureOfNotesOnAssetsAndLiabilitiesExplanatoryTextBlock>
<in-bse-fin:AdjustmentsForFinanceCosts contextRef="FourD" unitRef="INR" decimals="-5">4513000.00</in-bse-fin:AdjustmentsForFinanceCosts>
<in-bse-fin:AdjustmentsForDepreciationAndAmortisationExpense contextRef="FourD" unitRef="INR" decimals="-5">5386000.00</in-bse-fin:AdjustmentsForDepreciationAndAmortisationExpense>
<in-bse-fin:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss>
<in-bse-fin:AdjustmentsForUnrealisedForeignExchangeLossesGains contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForUnrealisedForeignExchangeLossesGains>
<in-bse-fin:AdjustmentsForDividendIncome contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForDividendIncome>
<in-bse-fin:AdjustmentsForSharebasedPayments contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:AdjustmentsForSharebasedPayments>
<in-bse-fin:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow contextRef="FourD" unitRef="INR" decimals="-5">115000.00</in-bse-fin:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow>
<in-bse-fin:OtherAdjustmentsToReconcileProfitLoss contextRef="FourD" unitRef="INR" decimals="-5">-28187000.00</in-bse-fin:OtherAdjustmentsToReconcileProfitLoss>
<in-bse-fin:OtherAdjustmentsForNoncashItems contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherAdjustmentsForNoncashItems>
<in-bse-fin:ShareOfProfitAndLossFromPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnerships contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ShareOfProfitAndLossFromPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnerships>
<in-bse-fin:AdjustmentsToProfitLoss contextRef="FourD" unitRef="INR" decimals="-5">-18173000.00</in-bse-fin:AdjustmentsToProfitLoss>
<in-bse-fin:AdjustmentsForDecreaseIncreaseInInventories contextRef="FourD" unitRef="INR" decimals="-5">-59333000.00</in-bse-fin:AdjustmentsForDecreaseIncreaseInInventories>
<in-bse-fin:AdjustmentsForDecreaseIncreaseInTradeReceivables contextRef="FourD" unitRef="INR" decimals="-5">-165371000.00</in-bse-fin:AdjustmentsForDecreaseIncreaseInTradeReceivables>
<in-bse-fin:AdjustmentsForDecreaseIncreaseInOtherCurrentAssets contextRef="FourD" unitRef="INR" decimals="-5">-5147000.00</in-bse-fin:AdjustmentsForDecreaseIncreaseInOtherCurrentAssets>
<in-bse-fin:AdjustmentsForIncreaseDecreaseInTradePayables contextRef="FourD" unitRef="INR" decimals="-5">5989000.00</in-bse-fin:AdjustmentsForIncreaseDecreaseInTradePayables>
<in-bse-fin:AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities contextRef="FourD" unitRef="INR" decimals="-5">148973000.00</in-bse-fin:AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities>
<in-bse-fin:AdjustmentsForProvisions contextRef="FourD" unitRef="INR" decimals="-5">13409000.00</in-bse-fin:AdjustmentsForProvisions>
<in-bse-fin:AdjustmentsForWorkingCapital contextRef="FourD" unitRef="INR" decimals="-5">-61480000.00</in-bse-fin:AdjustmentsForWorkingCapital>
<in-bse-fin:AdjustmentsForReconcileProfitLoss contextRef="FourD" unitRef="INR" decimals="-5">-79653000.00</in-bse-fin:AdjustmentsForReconcileProfitLoss>
<in-bse-fin:CashFlowsFromUsedInOperations contextRef="FourD" unitRef="INR" decimals="-5">41793000.00</in-bse-fin:CashFlowsFromUsedInOperations>
<in-bse-fin:DividendsReceivedClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:DividendsReceivedClassifiedAsOperatingActivities>
<in-bse-fin:InterestPaidClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:InterestPaidClassifiedAsOperatingActivities>
<in-bse-fin:InterestReceivedClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:InterestReceivedClassifiedAsOperatingActivities>
<in-bse-fin:IncomeTaxesPaidRefundClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:IncomeTaxesPaidRefundClassifiedAsOperatingActivities>
<in-bse-fin:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities>
<in-bse-fin:CashFlowsFromUsedInOperatingActivitiesBeforeExtraordinaryItems contextRef="FourD" unitRef="INR" decimals="-5">41793000.00</in-bse-fin:CashFlowsFromUsedInOperatingActivitiesBeforeExtraordinaryItems>
<in-bse-fin:ProceedsFromExtraordinaryItemsClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromExtraordinaryItemsClassifiedAsOperatingActivities>
<in-bse-fin:PaymentForExtraordinaryItemsClassifiedAsOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PaymentForExtraordinaryItemsClassifiedAsOperatingActivities>
<in-bse-fin:CashFlowsFromUsedInOperatingActivities contextRef="FourD" unitRef="INR" decimals="-5">41793000.00</in-bse-fin:CashFlowsFromUsedInOperatingActivities>
<in-bse-fin:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities>
<in-bse-fin:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities>
<in-bse-fin:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities>
<in-bse-fin:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities>
<in-bse-fin:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities>
<in-bse-fin:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities>
<in-bse-fin:CashReceiptsFromShareOfProfitsOfPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnerships contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashReceiptsFromShareOfProfitsOfPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnerships>
<in-bse-fin:CashPaymentForInvestmentInPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnerships contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashPaymentForInvestmentInPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnerships>
<in-bse-fin:ProceedsFromSalesOfTangibleAssetsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromSalesOfTangibleAssetsClassifiedAsInvestingActivities>
<in-bse-fin:PurchaseOfTangibleAssetsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">115463000.00</in-bse-fin:PurchaseOfTangibleAssetsClassifiedAsInvestingActivities>
<in-bse-fin:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities>
<in-bse-fin:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities>
<in-bse-fin:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities>
<in-bse-fin:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities>
<in-bse-fin:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities>
<in-bse-fin:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities>
<in-bse-fin:DividendsReceivedClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:DividendsReceivedClassifiedAsInvestingActivities>
<in-bse-fin:InterestReceivedClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">66000.00</in-bse-fin:InterestReceivedClassifiedAsInvestingActivities>
<in-bse-fin:IncomeTaxesPaidRefundClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:IncomeTaxesPaidRefundClassifiedAsInvestingActivities>
<in-bse-fin:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">32371000.00</in-bse-fin:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities>
<in-bse-fin:ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities>
<in-bse-fin:CashFlowsFromUsedInInvestingActivitiesBeforeExtraordinaryItems contextRef="FourD" unitRef="INR" decimals="-5">-83026000.00</in-bse-fin:CashFlowsFromUsedInInvestingActivitiesBeforeExtraordinaryItems>
<in-bse-fin:ProceedsFromExtraordinaryItemsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromExtraordinaryItemsClassifiedAsInvestingActivities>
<in-bse-fin:PaymentForExtraordinaryItemsClassifiedAsInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PaymentForExtraordinaryItemsClassifiedAsInvestingActivities>
<in-bse-fin:CashFlowsFromUsedInInvestingActivities contextRef="FourD" unitRef="INR" decimals="-5">-83026000.00</in-bse-fin:CashFlowsFromUsedInInvestingActivities>
<in-bse-fin:ProceedsFromIssuingShares contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromIssuingShares>
<in-bse-fin:ProceedsFromIssuingOtherEquityInstruments contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromIssuingOtherEquityInstruments>
<in-bse-fin:ProceedsFromIssuingDebenturesNotesBondsEtc contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromIssuingDebenturesNotesBondsEtc>
<in-bse-fin:ProceedsFromBorrowingsClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">57357000.00</in-bse-fin:ProceedsFromBorrowingsClassifiedAsFinancingActivities>
<in-bse-fin:RepaymentsOfBorrowingsClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">8800000.00</in-bse-fin:RepaymentsOfBorrowingsClassifiedAsFinancingActivities>
<in-bse-fin:DividendsPaidClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:DividendsPaidClassifiedAsFinancingActivities>
<in-bse-fin:InterestPaidClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:InterestPaidClassifiedAsFinancingActivities>
<in-bse-fin:IncomeTaxesPaidRefundClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:IncomeTaxesPaidRefundClassifiedAsFinancingActivities>
<in-bse-fin:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">-4514000.00</in-bse-fin:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities>
<in-bse-fin:CashFlowsFromUsedInFinancingActivitiesBeforeExtraordinaryItems contextRef="FourD" unitRef="INR" decimals="-5">44043000.00</in-bse-fin:CashFlowsFromUsedInFinancingActivitiesBeforeExtraordinaryItems>
<in-bse-fin:ProceedsFromExtraordinaryItemsClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProceedsFromExtraordinaryItemsClassifiedAsFinancingActivities>
<in-bse-fin:PaymentForExtraordinaryItemsClassifiedAsFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:PaymentForExtraordinaryItemsClassifiedAsFinancingActivities>
<in-bse-fin:CashFlowsFromUsedInFinancingActivities contextRef="FourD" unitRef="INR" decimals="-5">44043000.00</in-bse-fin:CashFlowsFromUsedInFinancingActivities>
<in-bse-fin:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges contextRef="FourD" unitRef="INR" decimals="-5">2810000.00</in-bse-fin:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges>
<in-bse-fin:EffectOfExchangeRateChangesOnCashAndCashEquivalents contextRef="FourD" unitRef="INR" decimals="-5">0.00</in-bse-fin:EffectOfExchangeRateChangesOnCashAndCashEquivalents>
<in-bse-fin:IncreaseDecreaseInCashAndCashEquivalents contextRef="FourD" unitRef="INR" decimals="-5">2810000.00</in-bse-fin:IncreaseDecreaseInCashAndCashEquivalents>
<in-bse-fin:CashAndCashEquivalentsCashFlowStatement contextRef="FourD" unitRef="INR" decimals="-5">3132000.00</in-bse-fin:CashAndCashEquivalentsCashFlowStatement>
<in-bse-fin:CashAndCashEquivalentsCashFlowStatement contextRef="FourD" unitRef="INR" decimals="-5">5942000.00</in-bse-fin:CashAndCashEquivalentsCashFlowStatement>
</xbrli:xbrl>