Integrated Filing — IndAS



General information about company
Scrip Code 500136
NSE Symbol ESTER
MSEI Symbol NOTLISTED
ISIN INE778B01029
Name of company ESTER INDUSTRIES 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 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 30-Jul-2025   18:05:00
End date and time of board meeting 30-Jul-2025   19:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
1. Not Applicable n2. We hereby confirm, that there is no deviation or variation in the use of funds, raised through Preferential Issue of fully convertible warrants, from the objects stated in the Explanatory Statement to the Notice of Postal Ballot dated 14th September 2024. n nAccordingly, a Nil Statement of deviation or variation, duly reviewed by the Audit Committee of the Company for the quarter ended on 30th June 2025 is submitted herewith. n nAlso, it is hereby submitted that no funds have been raised during the reporting quarter.



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 Standalone
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 2790051000
Other income 59694000
Total income 2849745000
2 Expenses
(a) Cost of materials consumed 1810162000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 27975000
(d) Employee benefit expense 153963000
(e) Finance costs 80595000
(f) Depreciation, depletion and amortisation expense 109012000
(f) Other Expenses
1 Other Expenses 538221000 538221000
Total other expenses 538221000
Total expenses 2719928000
3 Total profit before exceptional items and tax 129817000
4 Exceptional items 0
5 Total profit before tax 129817000
6 Tax expense
7 Current tax 32427000
8 Deferred tax 1026000
9 Total tax expenses 33453000
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 96364000
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 0
16 Total profit (loss) for period 96364000
17 Other comprehensive income net of taxes -4107000
18 Total Comprehensive Income for the period 92257000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 487931000
Face value of equity share capital 5
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 1
Diluted earnings (loss) per share from continuing operations 1
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 1
Diluted earnings (loss) per share from continuing and discontinued operations 1
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) Please refer the notes mention in the financial results filed in PDF mode.



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Polyester Chips and Film 2299833000 2299833000
2 Speciality Polymers 490218000 490218000
Total Segment Revenue 2790051000
Less: Inter segment revenue 0 0
Revenue from operations 2790051000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Polyester Chips and Film 184825000 184825000
2 Speciality Polymers 155271000 155271000
Total Profit before tax 340096000
i. Finance cost 80595000 80595000
ii. Other Unallocable Expenditure net off Unallocable income 129684000 129684000
Profit before tax 129817000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Polyester Chips and Film 4926168000 4926168000
2 Speciality Polymers 1391481000 1391481000
Total Segment Asset 6317649000 6317649000
Un-allocable Assets 7857705000 7857705000
Net Segment Asset 14175354000 14175354000
4 Segment Liabilities
Segment Liabilities
1 Polyester Chips and Film 636508000 636508000
2 Speciality Polymers 76501000 76501000
Total Segment Liabilities 713009000 713009000
Un-allocable Liabilities 3868580000 3868580000
Net Segment Liabilities 4581589000 4581589000
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement loss on defined benefit plans -2300000 -2300000
Total Amount of items that will not be reclassified to profit and loss -2300000
2 Income tax relating to items that will not be reclassified to profit or loss -593000
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of loss on hedging instruments in cash flow hedge -3233000 -3233000
Total Amount of items that will be reclassified to profit and loss -3233000
4 Income tax relating to items that will be reclassified to profit or loss -833000
5 Total Other comprehensive income -4107000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Walker Chandiok & Co. LLP Yes 31-May-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 13-Nov-2024
Amount Raised 1749900000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CRISIL Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Not Applicable
Comments of the Audit Committee after review None
Comments of the auditors, if any None
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Investment in Joint Venture Company namely Ester Loop Infinite Technologies Private Limited, in the form of equity and/or unsecured loan Not Applicable 1599900000 0 168000000 0
2 General Corporate Purpose (not more than 25% of the overall fund raised) Not Applicable 150000000 0 0 0


Signatory Details
Name of signatory Sourabh Agarwal
Designation of person Chief Financial Officer
Place New Delhi
Date 30-Jul-2025