(i)

The Government of India has notified the Code on Wages, 2019; Industrial Relations Code, 2020; Code on Social Security, 2020; and Occupational Safety, Health and Working Conditions Code, 2020 (collectively, ‘Labour Codes’) on 21 November 2025. Based on the revised definition of wages under the Labour Codes, the Group has recognized an estimated additional expense of ₹ 73.74 crore towards gratuity and leave encashment as an exceptional item in the Statement of Consolidated Profit and Loss for the year ended 31 March 2026. Corresponding Deferred Tax Asset recognised for this exceptional item of expenditure is ₹ 19.31 crore. This impact is subject to final rules and requisite approvals.

(ii)

Gain of ₹ 34.53 crore on prepayment of deferral incentive/loan at net present value (NPV) against a carrying amount of ₹ 56.33 crore.