STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED 31ST DECEMBER, 2025
(Rs. In Lacs except earning per share data)
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| NOTES:- |
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| 1. The above Standalone and Consolidated Ind AS Financial Results were reviewed by Audit Committee and subsequently approved by the Board of Directors at their meeting held today i.e. on 14th February, 2026. The Statutory auditors have conducted a limited review of the above unaudited financial results and have expressed an unmodified opinion on the same. |
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| 2. These financial results have been prepared in accordance with Indian Accounting Standards (IND-AS) as prescribed under section 133 of Companies Act, 2013 read with Rule 3 of the companies (Indian Accounting Standards) Rules, 2015 and relevant amendment thereafter. The said financial results of the parent company and its subsidiaries (together referred as the "Group") have been prepared in accordance with IND-AS 110 - Consolidated financial statements". |
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| 3. The figures for the quarter ended December, 2024/2025 are balancing figures between unaudited figures in respect of nine months ended December 2024/2025 and the published year to date figures upto the half year ended September 2024/2025. |
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| 4. Exceptional Item amounting to Rs. 620.17 Lacs represent profit on sale of Land and Building (property). Operation of one of the unit along with entire plant & machinery has been shifted to another location for better synergies and efficiency in operations; and the property has been disposed off to have additional liquidity for business operations of the company. |
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| 5. Pursuant to the assessment carried out by the Company in accordance with applicable Ind-AS, the implementation of the Labour Codes (made effective from November 21, 2025) has no material impact and has been recognised in the financial results of the Company for the quarter and nine months ended December 31, 2025. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. |
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| 6. Figures of the previous period have been regrouped and rearranged wherever necessary to correspond with current period's classification/disclosure. |
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For and on behalf of the BOARD
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Date: 14.02.2026
Place: Unnao |
Zafarul Amin
Joint Managing Director
DIN - 00015533 |
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