Hi Anil,
The batch specific UOM is maintained as 100 KG / 103 L = 0.971 KG/L.
Instead, the first screenshot shows you have Plan value as 1.03 KG/L. This is incorrect.
So, as per the settings, you are getting the correct value.
If the density should be as mentioned above, then batch specific UOM setting to be reversed.
Thanks
Prem