Integrated Filing — IndAS



General information about company
Scrip Code 532162
NSE Symbol JKPAPER
MSEI Symbol NOTLISTED
ISIN INE789E01012
Name of company JK PAPER LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 28-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 28-Jul-2025   13:45:00
End date and time of board meeting 28-Jul-2025   16:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 16741600000
Other income 251200000
Total income 16992800000
2 Expenses
(a) Cost of materials consumed 10535100000
(b) Purchases of stock-in-trade 31400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -584900000
(d) Employee benefit expense 1651100000
(e) Finance costs 671400000
(f) Depreciation, depletion and amortisation expense 890600000
(f) Other Expenses
1 Power, Fuel and Water 1313800000 1313800000
2 Others 1324300000 1324300000
Total other expenses 2638100000
Total expenses 15832800000
3 Total profit before exceptional items and tax 1160000000
4 Exceptional items 0
5 Total profit before tax 1160000000
6 Tax expense
7 Current tax 384300000
8 Deferred tax -78600000
9 Total tax expenses 305700000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 854300000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 100000
16 Total profit (loss) for period 854400000
17 Other comprehensive income net of taxes 53800000
18 Total Comprehensive Income for the period 908200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 812300000
Total profit or loss, attributable to non-controlling interests 42100000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 863600000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 44600000
21 Details of equity share capital
Paid-up equity share capital 1694000000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.8
Diluted earnings (loss) per share from continuing operations 4.8
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.8
Diluted earnings (loss) per share from continuing and discontinued operations 4.8
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) NOTES: CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30th JUNE,2025 n n1.Lower volume and sales realisation due to cheap imports with continued high wood cost have adversely impacted performance.Sirpur Paper Mills also had annual planned shut during the quarter. n n2.The Board of Directors of JK Paper Ltd at its meeting held today approved the acquisition of majority stake in Borkar Packaging Private Limited (BPPL) and also approved Share Purchase Subscription & Shareholders’ Agreement (SPSSHA) for the acquisition of 72% shares upfront. The balance 28% are to be acquired within a period of four years as per the SPSSHA. BPPL is engaged in the business of manufacture and supply of Packaging products like Folding Cartons, Corrugated Boxes and Labels etc. This has no impact on the results for the period ended 30th June,2025. n n3.The Board of Directors of JK Paper Ltd at its meeting held on 13th December 2024, had approved a Composite Scheme of Arrangement under Sections 230 to 232 (read with Section 66 and other applicable provisions) of the Companies Act, 2013 between the Company (Transferee Company), its subsidiaries namely JKPL Utility Packaging Solutions Private Limited (Formerly Manipal Utility Packaging Solutions Private Limited), Securipax Packaging Private Limited, Horizon Packs Private Limited, Enviro Tech Ventures Limited (Transferor/Demerged Companies) and Resulting Company namely PSV Agro Products Private Limited and their respective shareholders (the ‘Scheme’).The aforementioned Scheme having appointed dates of 1st April 2024 and 1st April 2025, as further detailed in the Scheme, is subject to required regulatory and other necessary approvals. Pending necessary approvals, the effect of the Scheme has not been given in these Financial Results. n n4.During Quarter IV of Financial Year 2024-25, Radhesham Wellpack Private Limited and Quadragen Vethealth Private Limited had became Subsidiaries of JK Paper Ltd. Hence results of current period are not comparable with previous periods. n n5.The figures for the previous periods have been rearranged, wherever necessary. The figures of the last quarter of the previous financial year ended 31st March, 2025 are the balancing figures between audited figures for the full financial year and the published year-to-date unaudited figures for the nine months period ended 31st December, 2024 which were subjected to Limited Review. The Company does not have any Exceptional Item to report for the current quarter. n n6.There is only one reportable business segment namely ‘Paper and Packaging Products’. n n7.These Consolidated Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 28th July,2025. Limited Review of these results has been carried out by the Auditors. n nFurther, the following line items which form part of the Consolidated Financial Results for the quarter ended 30th June, 2025, are reproduced below, as there are no rows designated for the same in the XBRL format: n n nAdditional disclosure as per regulation 52(4) of Security Exchange Board of India (Listing, Obligations and Disclosure Requirements) regulations, 2015 and relevant amendments thereafter : n n1) Capital Redemption Reserve (Rs. in Crore) 11.84 n2) Debenture Redemption Reserve (Rs. in Crore) # 4.74 n3) Networth (Rs. in Crore) # 5493.66 n4) Net Profit after tax (Rs. in Crore) # 85.44 n5) Earning Per Share n Basic # 4.80 n Diluted#4.80 n6) Debt Equity Ratio # 0.36 n7) Long term Debt to Working Captial # 0.94 n8) Total Debt to Total Assets # 0.20 n9) Debt Service Coverage Ratio#1.99 n10) Interest Service Coverage Ratio # 4.05 n11) Current Ratio # 1.84 n12) Bad Debt to Accounts Receviable Ratio # - n13) Current Liability Ratio #0.42 n14) Debtor Turnover Ratio (Annualised) # 15.10 n15) Inventory Turnover Ratio (Annualised)# 5.22 n16) Operating Margin # 16.02% n17) Net Profit Margin # 5.03% n nThe Commercial Paper of the Company, having nominal value of Rs. 100 Crores are outstanding and not due for repayment as on 30.06.2025 n n n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Paper and Packaging 16418200000 16418200000
2 Others 349100000 349100000
Total Segment Revenue 16767300000
Less: Inter segment revenue 25700000 25700000
Revenue from operations 16741600000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Paper and Packaging 1580400000 1580400000
2 Others -200000 -200000
Total Profit before tax 1580200000
i. Finance cost 671400000 671400000
ii. Other Unallocable Expenditure net off Unallocable income -251200000 -251200000
Profit before tax 1160000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Paper and Packaging 89205000000 89205000000
2 Others 8413000000 8413000000
Total Segment Asset 97618000000 97618000000
Un-allocable Assets 0 0
Net Segment Asset 97618000000 97618000000
4 Segment Liabilities
Segment Liabilities
1 Paper and Packaging 37936600000 37936600000
2 Others 2219300000 2219300000
Total Segment Liabilities 40155900000 40155900000
Un-allocable Liabilities 0 0
Net Segment Liabilities 40155900000 40155900000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 RE-MEASUREMENT GAIN / (LOSS) ON DEFINED BENEFIT PLANS -7600000 -7600000
2 EQUITY INSTRUMENTS THROUGH OTHER COMPREHENSIVE INCOME 69600000 69600000
Total Amount of items that will not be reclassified to profit and loss 62000000
2 Income tax relating to items that will not be reclassified to profit or loss 8100000
3 Amount of items that will be reclassified to profit and loss
1 EXCHANGE DIFFERENCES ON TRANSLATING THE FINANCIAL STATEMENTS OF A FOREIGN OPERATIONS -100000 -100000
Total Amount of items that will be reclassified to profit and loss -100000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 53800000