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  <in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">NOTES:				 &lt;br /&gt; 
The above Unaudited Financial Results for the quarter ended June 30, 2025 were reviwed by the Audit Committee and approved by the Board of Directors at its meeting held on September 12, 2026. The statutory auditors of the company have carried out the limited review of these Results in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 				 &lt;br /&gt; 
				 &lt;br /&gt; 
				 &lt;br /&gt; 
The aforesaid Financial Results for the quarter ended on June 30, 2025 have been prepared in accordance with Companies (lndian Accounting Standard) Rule, 2015 as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and in terms of Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 				 &lt;br /&gt; 
				 &lt;br /&gt; 
				 &lt;br /&gt; 
"The Hon'ble National Company Law Tribunal, Mumbai (“NCLT"") by an order dated 07-Feb-2024 admitted the Corporate Insolvency Resolution Process (CIRP”) application filed by financial creditors and appointed Mr. Nimai Gautam Shah [IBBI/IPA-001/IP-P00154/2017-2018/10323] as Interim Resolution Professional. In the first meeting of Committee of Creditors (“COC”), IRP was appointed as a RP, Same has been confirmed by adjudicating bench. The Company was acquired under CIRP as a going concern through a resolution plan which was approved by COC committee, NCLT has also given approval of the same vide order dated 18-Aug-2025. New management has implemented resolution plan and is in process of reviving the company and has enough resources and availability of funds for effective revival of the company. &lt;br /&gt; 
 &lt;br /&gt; 
As the Company was under Corporate Insolvency Resolution Process as per order of Hon’ble National Company Law Tribunal, Ahmedabad Bench, under the provisions of the Insolvency and Bankruptcy Code, 2016 (IBC), the trading to deal in securities of the Company is already suspended by the Stock Exchange for violation of SEBI Stock Exchange Regulations. The unaudited financial results of previous year which was pending during the period of erstwhile management but with efforts of ex resolution professional and new management it has been prepared now and signed by the new management and to be filed under signature of new management."		 &lt;br /&gt; 
				 &lt;br /&gt; 
				 &lt;br /&gt; 
Previous period’s figures have been regrouped/rearranged wherever necessary, to confirm to the current period’s classification.				 &lt;br /&gt; 
				 &lt;br /&gt; 
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