Regulatory Framework
The statement of unaudited standalone financial results has been prepared in accordance with:
- Indian Accounting Standard 34 (IndAS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act 2013
- Other accounting principles generally accepted in India
- Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Review Methodology
The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. The review provides moderate assurance that the financial statements are free of material misstatement and consisted of making inquiries primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures.
Board Approval
The financial results were approved by the Board of Directors of the company at their meeting held on August 5, 2026.
Auditor's Conclusion
Based on their review, nothing has come to their attention that causes them to believe that the accompanying statement of unaudited standalone financial results:
- Has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI Listing Regulations
- Contains any material misstatement
- Was not prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards and other recognized accounting practices and policies