Mumbai, Feb. 7 -- Profit before exceptional items and tax surged 122.92% YoY to Rs 4,008.65 crore during the quarter. However, the company reported a net exceptional loss Rs 139.88 crore in Q3 FY26. The exceptional losses were primarily driven by restructuring and other provisions amounting to Rs 737.19 crore, which represented the largest impact. This was accompanied by impairment of non-current assets of Rs 94.18 crore, provisions for demands and claims of Rs 102.24 crore, employee separation compensation costs of Rs 43.05 crore, and a statutory charge of Rs 81.79 crore arising from the implementation of new labour codes. These exceptional expenses were partially offset by a fair value gain of Rs 918.57 crore on non-current investments....