Integrated Filing — IndAS



General information about company
Scrip Code 500135
NSE Symbol EPL
MSEI Symbol NOTLISTED
ISIN INE255A01020
Name of company EPL 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 29-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 Geographical
Description of single segment
Start date and time of board meeting 05-Aug-2025   14:40:00
End date and time of board meeting 05-Aug-2025   15:50:00
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 11079000000
Other income 80000000
Total income 11159000000
2 Expenses
(a) Cost of materials consumed 4786000000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -375000000
(d) Employee benefit expense 2246000000
(e) Finance costs 281000000
(f) Depreciation, depletion and amortisation expense 896000000
(f) Other Expenses
1 Other Expenses 2154000000 2154000000
Total other expenses 2154000000
Total expenses 9988000000
3 Total profit before exceptional items and tax 1171000000
4 Exceptional items 0
5 Total profit before tax 1171000000
6 Tax expense
7 Current tax 164000000
8 Deferred tax -5000000
9 Total tax expenses 159000000
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 1012000000
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 2000000
16 Total profit (loss) for period 1014000000
17 Other comprehensive income net of taxes 607000000
18 Total Comprehensive Income for the period 1621000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1000000000
Total profit or loss, attributable to non-controlling interests 14000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1606000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 15000000
21 Details of equity share capital
Paid-up equity share capital 640000000
Face value of equity share capital 2
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 3.13
Diluted earnings (loss) per share from continuing operations 3.12
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 3.13
Diluted earnings (loss) per share from continuing and discontinued operations 3.12
24 Debt equity ratio 0.0027
25 Debt service coverage ratio 0.0348
26 Interest service coverage ratio 0.0517
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) For Notes please refer the pdf filing of financial results filed with stock exchanges



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 AMESA 3739000000 3739000000
2 EAP 2682000000 2682000000
3 AMERICAS 2930000000 2930000000
4 EUROPE 2674000000 2674000000
5 Unallocated 4000000 4000000
6 Inter segmental elimination -950000000 -950000000
Total Segment Revenue 11079000000
Less: Inter segment revenue
Revenue from operations 11079000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 AMESA 420000000 420000000
2 EAP 426000000 426000000
3 AMERICAS 305000000 305000000
4 EUROPE 277000000 277000000
5 Unallocated -4000000 -4000000
6 Inter segmental elimination -52000000 -52000000
Total Profit before tax 1372000000
i. Finance cost 281000000 281000000
ii. Other Unallocable Expenditure net off Unallocable income -82000000 -82000000
Profit before tax 1173000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 AMESA 12557000000 12557000000
2 EAP 9964000000 9964000000
3 AMERICAS 10072000000 10072000000
4 EUROPE 9141000000 9141000000
5 Unallocated 2318000000 2318000000
6 Inter segmental elimination -1453000000 -1453000000
Total Segment Asset 42599000000 42599000000
Un-allocable Assets 0 0
Net Segment Asset 42599000000 42599000000
4 Segment Liabilities
Segment Liabilities
1 AMESA 3070000000 3070000000
2 EAP 3370000000 3370000000
3 AMERICAS 1988000000 1988000000
4 EUROPE 2300000000 2300000000
5 Unallocated 7620000000 7620000000
6 Inter segmental elimination -1026000000 -1026000000
Total Segment Liabilities 17322000000 17322000000
Un-allocable Liabilities 0 0
Net Segment Liabilities 17322000000 17322000000
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 Remeasurement gains/(losses) on defined benefit plan -3000000 -3000000
Total Amount of items that will not be reclassified to profit and loss -3000000
2 Income tax relating to items that will not be reclassified to profit or loss -1000000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of financial results of foreign operations 609000000 609000000
Total Amount of items that will be reclassified to profit and loss 609000000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 607000000