Integrated Filing — IndAS



General information about company
Scrip Code 502420
NSE Symbol ORIENTPPR
MSEI Symbol NOTLISTED
ISIN INE592A01026
Name of company ORIENT PAPER & 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 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-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 05-Aug-2025   16:28:00
End date and time of board meeting 05-Aug-2025   17:40:00
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 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 2383435000
Other income 27871000
Total income 2411306000
2 Expenses
(a) Cost of materials consumed 1028171000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 4505000
(d) Employee benefit expense 243440000
(e) Finance costs 81122000
(f) Depreciation, depletion and amortisation expense 139255000
(f) Other Expenses
1 Power & Fuel Expenses 549143000 549143000
2 Other Expenses 544137000 544137000
Total other expenses 1093280000
Total expenses 2589773000
3 Total profit before exceptional items and tax -178467000
4 Exceptional items 0
5 Total profit before tax -178467000
6 Tax expense
7 Current tax 0
8 Deferred tax -518396000
9 Total tax expenses -518396000
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 339929000
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 339929000
17 Other comprehensive income net of taxes 711722000
18 Total Comprehensive Income for the period 1051651000
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 212196000
Face value of equity share capital 1
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 1.6
Diluted earnings (loss) per share from continuing operations 1.6
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 1.6
Diluted earnings (loss) per share from continuing and discontinued operations 1.6
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Paper 1952261000 1952261000
2 Chemical 465772000 465772000
Total Segment Revenue 2418033000
Less: Inter segment revenue 34598000 34598000
Revenue from operations 2383435000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Paper -93461000 -93461000
2 Chemical 59725000 59725000
Total Profit before tax -33736000
i. Finance cost 81122000 81122000
ii. Other Unallocable Expenditure net off Unallocable income 63609000 63609000
Profit before tax -178467000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Paper 12943467000 12943467000
2 Chemical 883386000 883386000
Total Segment Asset 13826853000 13826853000
Un-allocable Assets 9058541000 9058541000
Net Segment Asset 22885394000 22885394000
4 Segment Liabilities
Segment Liabilities
1 Paper 1738097000 1738097000
2 Chemical 163780000 163780000
Total Segment Liabilities 1901877000 1901877000
Un-allocable Liabilities 4580629000 4580629000
Net Segment Liabilities 6482506000 6482506000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 193979000
3 Amount of items that will be reclassified to profit and loss
1 Item that will not be reclassified to statement of profit and loss (net) 905701000 905701000
Total Amount of items that will be reclassified to profit and loss 905701000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 711722000





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 BSR & Co. LLP Yes 31-Jul-2028