Integrated Filing — IndAS



General information about company
Scrip Code 538961
NSE Symbol GENUSPAPER
MSEI Symbol NOTLISTED
ISIN INE949P01018
Name of company GENUS PAPER & BOARDS 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Aug-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 12-Aug-2025   11:30:00
End date and time of board meeting 12-Aug-2025   14:20:00
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 2554543000
Other income 281000
Total income 2554824000
2 Expenses
(a) Cost of materials consumed 1834627000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 26088000
(d) Employee benefit expense 82082000
(e) Finance costs 102187000
(f) Depreciation, depletion and amortisation expense 74700000
(f) Other Expenses
1 Others 410045000 410045000
Total other expenses 410045000
Total expenses 2529729000
3 Total profit before exceptional items and tax 25095000
4 Exceptional items 0
5 Total profit before tax 25095000
6 Tax expense
7 Current tax 0
8 Deferred tax -2306000
9 Total tax expenses -2306000
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 27401000
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 27401000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 27401000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 257126000
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 0.11
Diluted earnings (loss) per share from continuing operations 0.11
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 0.11
Diluted earnings (loss) per share from continuing and discontinued operations 0.11
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) 1. The above unaudited consolidated financial results of Genus Paper and Boards Limited (the Company) have been reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at their meeting held on August 12th, 2025. Limited review of these results as required under Regulation 33 of SEBI (LODR) Regulations, 2015, has been completed by the statutory auditors of the Company. The Statutory Auditor has issued an unqualified review report thereon. n n2.The above unaudited consolidated financial results of the company have been prepared in accordance with Indian Accounting Standards (IND AS) prescribed under section 133 of The Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended. n n3.The figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of full financial year and year to date figures upto the third quarter for the respective year which were subject to limited review. n n4.Segment information is presented in the consolidated financial results as permitted under IND-AS 108 Operating Segment'.



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 Business 2505735000 2505735000
2 Coke Business 49089000 49089000
3 Strategic Investment Activity 0 0
Total Segment Revenue 2554824000
Less: Inter segment revenue 0 0
Revenue from operations 2554824000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Paper Business 136921000 136921000
2 Coke Business -9448000 -9448000
3 Strategic Investment Activity -191000 -191000
Total Profit before tax 127282000
i. Finance cost 102187000 102187000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 25095000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Paper Business 10070496000 10070496000
2 Coke Business 505231000 505231000
3 Strategic Investment Activity 831128000 831128000
Total Segment Asset 11406855000 11406855000
Un-allocable Assets 0 0
Net Segment Asset 11406855000 11406855000
4 Segment Liabilities
Segment Liabilities
1 Paper Business 10622136000 10622136000
2 Coke Business 505231000 505231000
3 Strategic Investment Activity 279488000 279488000
Total Segment Liabilities 11406855000 11406855000
Un-allocable Liabilities 0 0
Net Segment Liabilities 11406855000 11406855000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) The Group has made significant strategic Investments in the past and has undertaken the said activity in a focused and organised manner. Effective April 01, 2020, the Board of Directors of the company has decided to recognize the Strategic Investment Division as a seperate business division of the company with a dedicated team reporting directly to the senior management. Consequently, the Chief Opertaing Decision Maker (CODM) reviews the business as two operating segments in standalone financial statement namely Paper business and Strategic Investment Activity and one operating segment namely, coke business in wholly owned subsidiary in consolidated financial statement. In accordance with the core principles of Ind AS 108 Operating Segments, these have been considered as reportable segments of the company. n n5.Previous year/period figures has been regrouped/reclassified, Wherever necessary to conform to those current year Classification.



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
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 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 0