﻿<?xml version="1.0" encoding="UTF-8"?>
<!--IFIndAs V1.2 (22-01-2026)-->
<xbrli:xbrl xmlns:in-capmkt="http://www.sebi.gov.in/xbrl/2025-01-31/in-capmkt" xmlns:in-capmkt-roles="http://www.sebi.gov.in/xbrl/IntegratedFinance_IndAS/2025-01-31/in-capmkt-roles" xmlns:in-capmkt-ent="http://www.sebi.gov.in/xbrl/IntegratedFinance_IndAS/2025-01-31/in-capmkt/in-capmkt-ent" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:in-capmkt-types="http://www.sebi.gov.in/xbrl/2025-01-31/in-capmkt-types" 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="in-capmkt-ent-2025-01-31.xsd" />
  <xbrli:context id="OneD">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-10-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="FourD">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-04-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="OneExpenses1D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-10-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses1Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="OneExpenses2D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-10-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses2Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="OneExpenses3D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-10-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses3Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="OneExpenses4D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-10-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses4Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="OneExpenses5D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-10-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses5Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="OneExpenses6D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-10-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses6Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="OneExpenses7D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-10-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses7Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="OneExpenses8D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-10-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses8Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="OneExpenses9D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-10-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses9Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="OneExpenses10D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-10-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses10Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="FourExpenses1D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-04-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses1Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="FourExpenses2D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-04-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses2Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="FourExpenses3D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-04-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses3Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="FourExpenses4D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-04-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses4Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="FourExpenses5D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-04-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses5Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="FourExpenses6D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-04-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses6Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="FourExpenses7D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-04-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses7Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="FourExpenses8D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-04-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses8Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="FourExpenses9D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-04-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses9Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="FourExpenses10D">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-04-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:explicitMember dimension="in-capmkt:DetailsOfOtherExpensesAxis">in-capmkt:OtherExpenses10Member</xbrldi:explicitMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:context id="D_Auditor1">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/MSEISymbol">NEWERA</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2025-10-01</xbrli:startDate>
      <xbrli:endDate>2025-12-31</xbrli:endDate>
    </xbrli:period>
    <xbrli:scenario>
      <xbrldi:typedMember dimension="in-capmkt:AuditorAxis">
        <in-capmkt:AuditorDomain>AuditorDomain1</in-capmkt:AuditorDomain>
      </xbrldi:typedMember>
    </xbrli:scenario>
  </xbrli:context>
  <xbrli:unit id="INR">
    <xbrli:measure>iso4217:INR</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">000000</in-capmkt:ScripCode>
  <in-capmkt:Symbol contextRef="OneD">NOTLISTED</in-capmkt:Symbol>
  <in-capmkt:MSEISymbol contextRef="OneD">NEWERA</in-capmkt:MSEISymbol>
  <in-capmkt:ISIN contextRef="OneD">INE166V01017</in-capmkt:ISIN>
  <in-capmkt:NameOfTheCompany contextRef="OneD">NEW ERA ALKALOIDS AND EXPORTS 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">2025-04-01</in-capmkt:DateOfStartOfFinancialYear>
  <in-capmkt:DateOfEndOfFinancialYear contextRef="OneD">2026-03-31</in-capmkt:DateOfEndOfFinancialYear>
  <in-capmkt:DateOfBoardMeetingWhenFinancialResultsWereApproved contextRef="OneD">2026-02-12</in-capmkt:DateOfBoardMeetingWhenFinancialResultsWereApproved>
  <in-capmkt:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange contextRef="OneD">2026-02-06</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">Third quarter</in-capmkt:ReportingQuarter>
  <in-capmkt:IsCompanyReportingMultisegmentOrSingleSegment contextRef="OneD">Single segment</in-capmkt:IsCompanyReportingMultisegmentOrSingleSegment>
  <in-capmkt:DescriptionOfSingleSegment contextRef="OneD">NA</in-capmkt:DescriptionOfSingleSegment>
  <in-capmkt:DateOfStartOfBoardMeeting contextRef="OneD">2026-02-12</in-capmkt:DateOfStartOfBoardMeeting>
  <in-capmkt:StartTimeOfBoardMeeting contextRef="OneD">16:00:00</in-capmkt:StartTimeOfBoardMeeting>
  <in-capmkt:DateOfEndOfBoardMeeting contextRef="OneD">2026-02-12</in-capmkt:DateOfEndOfBoardMeeting>
  <in-capmkt:EndTimeOfBoardMeeting contextRef="OneD">17:10:00</in-capmkt:EndTimeOfBoardMeeting>
  <in-capmkt:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification contextRef="OneD">Declaration of unmodified opinion</in-capmkt:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification>
  <in-capmkt:WhetherStatementOnDeviationOrVariationForProceedsOfPublicIssueOrRightIssueOrPreferentialIssueOrQIPEtcIsApplicableToTheCompanyForTheCurrentQuarter contextRef="OneD">false</in-capmkt:WhetherStatementOnDeviationOrVariationForProceedsOfPublicIssueOrRightIssueOrPreferentialIssueOrQIPEtcIsApplicableToTheCompanyForTheCurrentQuarter>
  <in-capmkt:WhetherTheDisclosureForTheDefaultOnLoansAndDebtSecuritiesIsApplicableToTheEntity contextRef="OneD">false</in-capmkt:WhetherTheDisclosureForTheDefaultOnLoansAndDebtSecuritiesIsApplicableToTheEntity>
  <in-capmkt:NoteForNonApplicabilityOfTheDisclosureForTheDefaultOnLoansAndDebtSecuritiesToTheEntity contextRef="OneD">The disclosure requirement relating to defaults on loans and debt securities is not applicable to the Company, as there have been no instances of default in repayment of loans or interest thereon, or on any debt securities, during the quarter ended on 31/12/2025. &lt;BR&gt; 
 &lt;BR&gt; 
Accordingly, no further disclosure is required under this head</in-capmkt:NoteForNonApplicabilityOfTheDisclosureForTheDefaultOnLoansAndDebtSecuritiesToTheEntity>
  <in-capmkt:DateOfStartOfReportingPeriod contextRef="OneD">2025-10-01</in-capmkt:DateOfStartOfReportingPeriod>
  <in-capmkt:DateOfEndOfReportingPeriod contextRef="OneD">2025-12-31</in-capmkt:DateOfEndOfReportingPeriod>
  <in-capmkt:WhetherResultsAreAuditedOrUnaudited contextRef="OneD">Unaudited</in-capmkt:WhetherResultsAreAuditedOrUnaudited>
  <in-capmkt:NatureOfReportStandaloneConsolidated contextRef="OneD">Standalone</in-capmkt:NatureOfReportStandaloneConsolidated>
  <in-capmkt:RevenueFromOperations contextRef="OneD" unitRef="INR" decimals="-5">0</in-capmkt:RevenueFromOperations>
  <in-capmkt:OtherIncome contextRef="OneD" unitRef="INR" decimals="-5">0</in-capmkt:OtherIncome>
  <in-capmkt:Income contextRef="OneD" unitRef="INR" decimals="-5">0</in-capmkt:Income>
  <in-capmkt:CostOfMaterialsConsumed contextRef="OneD" unitRef="INR" decimals="-5">0</in-capmkt:CostOfMaterialsConsumed>
  <in-capmkt:PurchasesOfStockInTrade contextRef="OneD" unitRef="INR" decimals="-3">2159000</in-capmkt:PurchasesOfStockInTrade>
  <in-capmkt:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade contextRef="OneD" unitRef="INR" decimals="-3">-2187000</in-capmkt:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade>
  <in-capmkt:EmployeeBenefitExpense contextRef="OneD" unitRef="INR" decimals="-4">140000</in-capmkt:EmployeeBenefitExpense>
  <in-capmkt:FinanceCosts contextRef="OneD" unitRef="INR" decimals="-3">1000</in-capmkt:FinanceCosts>
  <in-capmkt:DepreciationDepletionAndAmortisationExpense contextRef="OneD" unitRef="INR" decimals="-5">0</in-capmkt:DepreciationDepletionAndAmortisationExpense>
  <in-capmkt:OtherExpenses contextRef="OneD" unitRef="INR" decimals="-3">105000</in-capmkt:OtherExpenses>
  <in-capmkt:Expenses contextRef="OneD" unitRef="INR" decimals="-3">218000</in-capmkt:Expenses>
  <in-capmkt:ProfitBeforeExceptionalItemsAndTax contextRef="OneD" unitRef="INR" decimals="-3">-218000</in-capmkt:ProfitBeforeExceptionalItemsAndTax>
  <in-capmkt:ExceptionalItemsBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">0</in-capmkt:ExceptionalItemsBeforeTax>
  <in-capmkt:ProfitBeforeTax contextRef="OneD" unitRef="INR" decimals="-3">-218000</in-capmkt:ProfitBeforeTax>
  <in-capmkt:CurrentTax contextRef="OneD" unitRef="INR" decimals="-5">0</in-capmkt:CurrentTax>
  <in-capmkt:DeferredTax contextRef="OneD" unitRef="INR" decimals="-5">0</in-capmkt:DeferredTax>
  <in-capmkt:TaxExpense contextRef="OneD" unitRef="INR" decimals="-5">0</in-capmkt:TaxExpense>
  <in-capmkt:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement contextRef="OneD" unitRef="INR" decimals="-5">0</in-capmkt:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement>
  <in-capmkt:ProfitLossForPeriodFromContinuingOperations contextRef="OneD" unitRef="INR" decimals="-3">-218000</in-capmkt:ProfitLossForPeriodFromContinuingOperations>
  <in-capmkt:ProfitLossFromDiscontinuedOperationsBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">0</in-capmkt:ProfitLossFromDiscontinuedOperationsBeforeTax>
  <in-capmkt:TaxExpenseOfDiscontinuedOperations contextRef="OneD" unitRef="INR" decimals="-5">0</in-capmkt:TaxExpenseOfDiscontinuedOperations>
  <in-capmkt:ProfitLossFromDiscontinuedOperationsAfterTax contextRef="OneD" unitRef="INR" decimals="-5">0</in-capmkt:ProfitLossFromDiscontinuedOperationsAfterTax>
  <in-capmkt:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod contextRef="OneD" unitRef="INR" decimals="-5">0</in-capmkt:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod>
  <in-capmkt:ProfitLossForPeriod contextRef="OneD" unitRef="INR" decimals="-3">-218000</in-capmkt:ProfitLossForPeriod>
  <in-capmkt:OtherComprehensiveIncomeNetOfTaxes contextRef="OneD" unitRef="INR" decimals="-5">0</in-capmkt:OtherComprehensiveIncomeNetOfTaxes>
  <in-capmkt:ComprehensiveIncomeForThePeriod contextRef="OneD" unitRef="INR" decimals="-3">-218000</in-capmkt:ComprehensiveIncomeForThePeriod>
  <in-capmkt:PaidUpValueOfEquityShareCapital contextRef="OneD" unitRef="INR" decimals="-3">32844000</in-capmkt:PaidUpValueOfEquityShareCapital>
  <in-capmkt:FaceValueOfEquityShareCapital contextRef="OneD" unitRef="INRPerShare" decimals="INF">10</in-capmkt:FaceValueOfEquityShareCapital>
  <in-capmkt:BasicEarningsLossPerShareFromContinuingOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">-0.07</in-capmkt:BasicEarningsLossPerShareFromContinuingOperations>
  <in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">-0.07</in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations>
  <in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0</in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations>
  <in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations>
  <in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">-0.07</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
  <in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">-0.07</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
  <in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes: &lt;BR&gt; 
 &lt;BR&gt; 
1.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. &lt;BR&gt; 
 &lt;BR&gt; 
2.The above financial results have been reviewed by the Audit Committee. These results have been approved by the Board of Directors at its meeting held on 12th February 2026. Limited Review under regulation 33 of the SEBI (Listimg Obligations and Disclosure Requirements) Regulations, 2015 has been carried out by the Statutory Auditor of the Company. The Auditors have expressed an unqualified report of the above results. &lt;BR&gt; 
 &lt;BR&gt; 
3.Previous period figures have been regrouped / reclassified to be in conformity with current period’s classification / disclosure, wherever necessary.</in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
  <in-capmkt:DateOfStartOfReportingPeriod contextRef="FourD">2025-04-01</in-capmkt:DateOfStartOfReportingPeriod>
  <in-capmkt:DateOfEndOfReportingPeriod contextRef="FourD">2025-12-31</in-capmkt:DateOfEndOfReportingPeriod>
  <in-capmkt:WhetherResultsAreAuditedOrUnaudited contextRef="FourD">Unaudited</in-capmkt:WhetherResultsAreAuditedOrUnaudited>
  <in-capmkt:NatureOfReportStandaloneConsolidated contextRef="FourD">Standalone</in-capmkt:NatureOfReportStandaloneConsolidated>
  <in-capmkt:RevenueFromOperations contextRef="FourD" unitRef="INR" decimals="-3">2484000</in-capmkt:RevenueFromOperations>
  <in-capmkt:OtherIncome contextRef="FourD" unitRef="INR" decimals="-5">0</in-capmkt:OtherIncome>
  <in-capmkt:Income contextRef="FourD" unitRef="INR" decimals="-3">2484000</in-capmkt:Income>
  <in-capmkt:CostOfMaterialsConsumed contextRef="FourD" unitRef="INR" decimals="-5">0</in-capmkt:CostOfMaterialsConsumed>
  <in-capmkt:PurchasesOfStockInTrade contextRef="FourD" unitRef="INR" decimals="-3">4481000</in-capmkt:PurchasesOfStockInTrade>
  <in-capmkt:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade contextRef="FourD" unitRef="INR" decimals="-3">-2187000</in-capmkt:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade>
  <in-capmkt:EmployeeBenefitExpense contextRef="FourD" unitRef="INR" decimals="-4">380000</in-capmkt:EmployeeBenefitExpense>
  <in-capmkt:FinanceCosts contextRef="FourD" unitRef="INR" decimals="-3">16000</in-capmkt:FinanceCosts>
  <in-capmkt:DepreciationDepletionAndAmortisationExpense contextRef="FourD" unitRef="INR" decimals="-5">0</in-capmkt:DepreciationDepletionAndAmortisationExpense>
  <in-capmkt:OtherExpenses contextRef="FourD" unitRef="INR" decimals="-3">307000</in-capmkt:OtherExpenses>
  <in-capmkt:Expenses contextRef="FourD" unitRef="INR" decimals="-3">2997000</in-capmkt:Expenses>
  <in-capmkt:ProfitBeforeExceptionalItemsAndTax contextRef="FourD" unitRef="INR" decimals="-3">-513000</in-capmkt:ProfitBeforeExceptionalItemsAndTax>
  <in-capmkt:ExceptionalItemsBeforeTax contextRef="FourD" unitRef="INR" decimals="-5">0</in-capmkt:ExceptionalItemsBeforeTax>
  <in-capmkt:ProfitBeforeTax contextRef="FourD" unitRef="INR" decimals="-3">-513000</in-capmkt:ProfitBeforeTax>
  <in-capmkt:CurrentTax contextRef="FourD" unitRef="INR" decimals="-5">0</in-capmkt:CurrentTax>
  <in-capmkt:DeferredTax contextRef="FourD" unitRef="INR" decimals="-3">1000</in-capmkt:DeferredTax>
  <in-capmkt:TaxExpense contextRef="FourD" unitRef="INR" decimals="-3">1000</in-capmkt:TaxExpense>
  <in-capmkt:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement contextRef="FourD" unitRef="INR" decimals="-5">0</in-capmkt:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement>
  <in-capmkt:ProfitLossForPeriodFromContinuingOperations contextRef="FourD" unitRef="INR" decimals="-3">-514000</in-capmkt:ProfitLossForPeriodFromContinuingOperations>
  <in-capmkt:ProfitLossFromDiscontinuedOperationsBeforeTax contextRef="FourD" unitRef="INR" decimals="-5">0</in-capmkt:ProfitLossFromDiscontinuedOperationsBeforeTax>
  <in-capmkt:TaxExpenseOfDiscontinuedOperations contextRef="FourD" unitRef="INR" decimals="-5">0</in-capmkt:TaxExpenseOfDiscontinuedOperations>
  <in-capmkt:ProfitLossFromDiscontinuedOperationsAfterTax contextRef="FourD" unitRef="INR" decimals="-5">0</in-capmkt:ProfitLossFromDiscontinuedOperationsAfterTax>
  <in-capmkt:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod contextRef="FourD" unitRef="INR" decimals="-5">0</in-capmkt:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod>
  <in-capmkt:ProfitLossForPeriod contextRef="FourD" unitRef="INR" decimals="-3">-514000</in-capmkt:ProfitLossForPeriod>
  <in-capmkt:OtherComprehensiveIncomeNetOfTaxes contextRef="FourD" unitRef="INR" decimals="-5">0</in-capmkt:OtherComprehensiveIncomeNetOfTaxes>
  <in-capmkt:ComprehensiveIncomeForThePeriod contextRef="FourD" unitRef="INR" decimals="-3">-514000</in-capmkt:ComprehensiveIncomeForThePeriod>
  <in-capmkt:PaidUpValueOfEquityShareCapital contextRef="FourD" unitRef="INR" decimals="-3">32844000</in-capmkt:PaidUpValueOfEquityShareCapital>
  <in-capmkt:FaceValueOfEquityShareCapital contextRef="FourD" unitRef="INRPerShare" decimals="INF">10</in-capmkt:FaceValueOfEquityShareCapital>
  <in-capmkt:BasicEarningsLossPerShareFromContinuingOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">-0.16</in-capmkt:BasicEarningsLossPerShareFromContinuingOperations>
  <in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">-0.16</in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations>
  <in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">0</in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations>
  <in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations>
  <in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">-0.16</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
  <in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="FourD" unitRef="INRPerShare" decimals="INF">-0.16</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses1D">AUDIT FEES</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="OneExpenses1D" unitRef="INR" decimals="-3">5000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses2D">DEPOSITORY EXPENSES TO NSDL/CDSL</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="OneExpenses2D" unitRef="INR" decimals="-3">7000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses3D">LISTING FEES-METROPOLITAN STOCK EXCHANGE</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="OneExpenses3D" unitRef="INR" decimals="-3">14000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses4D">OFFICE AND GENERAL EXPENSES</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="OneExpenses4D" unitRef="INR" decimals="-3">3000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses5D">OFFICE RENT</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="OneExpenses5D" unitRef="INR" decimals="-3">15000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses6D">PRINTING AND STATIONERY EXPENSES</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="OneExpenses6D" unitRef="INR" decimals="-3">28000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses7D">PROFESSIONAL FEES</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="OneExpenses7D" unitRef="INR" decimals="-3">21000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses8D">ROC EXPENSES</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="OneExpenses8D" unitRef="INR" decimals="-3">4000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses9D">SITTING FEES TO DIRECTORS</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="OneExpenses9D" unitRef="INR" decimals="-3">5000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses10D">MISCELLANEOUS EXPENSES</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="OneExpenses10D" unitRef="INR" decimals="-3">3000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="FourExpenses1D">AUDIT FEES</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="FourExpenses1D" unitRef="INR" decimals="-3">15000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="FourExpenses2D">DEPOSITORY EXPENSES TO NSDL/CDSL</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="FourExpenses2D" unitRef="INR" decimals="-3">27000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="FourExpenses3D">LISTING FEES-METROPOLITAN STOCK EXCHANGE</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="FourExpenses3D" unitRef="INR" decimals="-3">41000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="FourExpenses4D">OFFICE AND GENERAL EXPENSES</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="FourExpenses4D" unitRef="INR" decimals="-3">3000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="FourExpenses5D">OFFICE RENT</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="FourExpenses5D" unitRef="INR" decimals="-3">46000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="FourExpenses6D">PRINTING AND STATIONERY EXPENSES</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="FourExpenses6D" unitRef="INR" decimals="-3">88000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="FourExpenses7D">PROFESSIONAL FEES</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="FourExpenses7D" unitRef="INR" decimals="-3">59000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="FourExpenses8D">ROC EXPENSES</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="FourExpenses8D" unitRef="INR" decimals="-3">8000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="FourExpenses9D">SITTING FEES TO DIRECTORS</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="FourExpenses9D" unitRef="INR" decimals="-3">14000</in-capmkt:OtherExpenses>
  <in-capmkt:DescriptionOfOtherExpenses contextRef="FourExpenses10D">MISCELLANEOUS EXPENSES</in-capmkt:DescriptionOfOtherExpenses>
  <in-capmkt:OtherExpenses contextRef="FourExpenses10D" unitRef="INR" decimals="-3">6000</in-capmkt:OtherExpenses>
  <in-capmkt:WhetherResultsAreAuditedOrUnauditedForImpactOfAuditQualification contextRef="OneD">Unaudited</in-capmkt:WhetherResultsAreAuditedOrUnauditedForImpactOfAuditQualification>
  <in-capmkt:DeclarationPursuantToClauseDOfSubRegulation3OfRegulation33OfSEBILODRRegulation2015 contextRef="OneD">true</in-capmkt:DeclarationPursuantToClauseDOfSubRegulation3OfRegulation33OfSEBILODRRegulation2015>
  <in-capmkt:AuditorsFirmName contextRef="D_Auditor1">M/s Batra Deepak &amp; Associates</in-capmkt:AuditorsFirmName>
  <in-capmkt:WhetherTheFirmHoldsAValidPeerReviewCertificateIssuedByPeerReviewBoardOfICAI contextRef="D_Auditor1">true</in-capmkt:WhetherTheFirmHoldsAValidPeerReviewCertificateIssuedByPeerReviewBoardOfICAI>
  <in-capmkt:ValidityDateOfCertificate contextRef="D_Auditor1">2027-12-31</in-capmkt:ValidityDateOfCertificate>
</xbrli:xbrl>