Adani Enterprises reports a loss in its first quarter results after paying ₹2,644 crore in connection with a settlement with the US Office of Foreign Assets Control (OFAC). According to Business Line, the payment is recorded in the company’s financial statements as a one-time exceptional item, reflecting the impact of the settlement in the period. Times of India similarly reports that Adani Enterprises posts a Q1 loss, citing the OFAC settlement as the key factor driving the result, and figures the loss at about ₹1,160 crore. The reports describe the settlement payment as being made under an agreement with the US agency and treated as a non-recurring item in the financial reporting. While the outlets differ in the reported headline loss figure, both link the quarterly loss to the same OFAC settlement payment and its accounting treatment. The company’s overall performance for the quarter is therefore presented as affected primarily by the settlement-related exceptional charge rather than recurring operating results.