| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 03-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 27-10-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Paper and Packaging Products |
| Start date and time of board meeting | 03-11-2025 13:45:00 |
| End date and time of board meeting | 03-11-2025 16:05:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (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 | NA |
| (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. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (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? | Yes |
| Latest Date on which RPT policy is updated | 29-01-2025 |
| Indicate Company website link for updated RPT policy of the Company | https://www.jkpaper.com/pdf/company-policy/Policy_on_Materiality_of_RPTs_and_on_dealings_with_RPTs.pdf |
| 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 | |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 1,42,059.00 | 2,78,088.00 | |
| Other income | 1,792.00 | 3,599.00 | |
| Total income | 1,43,851.00 | 2,81,687.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 78,351.00 | 1,52,245.00 |
| (b) | Purchases of stock-in-trade | 20,972.00 | 39,440.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (5,087.00) | (10,666.00) |
| (d) | Employee benefit expense | 12,434.00 | 24,120.00 |
| (e) | Finance costs | 4,431.00 | 10,415.00 |
| (f) | Depreciation, depletion and amortisation expense | 6,404.00 | 12,649.00 |
| (f) | Other Expenses | ||
| 1 | Power Fuel and water | 10,032.00 | 19,195.00 |
| 2 | Others | 8,903.00 | 16,964.00 |
| Total other expenses | 18,935.00 | 36,159.00 | |
| Total expenses | 1,36,440.00 | 2,64,362.00 | |
| 3 | Total profit before exceptional items and tax | 7,411.00 | 17,325.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 7,411.00 | 17,325.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,802.00 | 4,961.00 |
| 8 | Deferred tax | (46.00) | (547.00) |
| 9 | Total tax expenses | 1,756.00 | 4,414.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 5,655.00 | 12,911.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 5,655.00 | 12,911.00 |
| 17 | Other comprehensive income net of taxes | (249.00) | (372.00) |
| 18 | Total Comprehensive Income for the period | 5,406.00 | 12,539.00 |
| 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 | 16,940.00 | 16,940.00 | |
| Face value of equity share capital | 10 | 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 | 3.34 | 7.62 | |
| Diluted earnings (loss) per share from continuing operations | 3.34 | 7.62 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 3.34 | 7.62 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.34 | 7.62 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | NOTES: STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER & HALF YEAR ENDED 30th SEPTEMBER,2025 1. Higher wood cost and lower sales realisation due to continuing cheap imports have affected performance. 2. Pursuant to the Share Purchase and Shareholders' Agreement (SPSHA) entered with Radhesham Wellpack Private Limited (RWPL), a Subsidiary Company, the Company has acquired additional stake of 20% (total 80%) of the total paid-up share capital of RWPL as on 26th September 2025. 3. As per terms of Share Purchase Subscription & Shareholders’ Agreement (SPSSHA) entered with Borkar Packaging Private Limited (BPPL), the Company has completed initial acquisition of 65.7% of Equity Shares from existing shareholders of BPPL on 28th October 2025 resulting in BPPL becoming a Subsidiary from that date. 4. The Board of Directors of the Company 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. 5. The figures for the previous periods have been rearranged, wherever necessary. The Company does not have any Exceptional Item to report for the current quarter. 6. The Company has only one reportable business segment namely ‘Paper and Packaging Products’. Segment reporting is given in Consolidated Financial Results. 7. These Standalone Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 3rd November,2025. Limited Review of these results has been carried out by the Auditors. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 3,96,735.00 | |
| Capital work-in-progress | 34,335.00 | |
| Investment property | 0.00 | |
| Goodwill | 10.00 | |
| Other intangible assets | 1,318.00 | |
| Intangible assets under development | 871.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 1,76,458.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 8,190.00 | |
| Other non-current financial assets | 5,055.00 | |
| Total non-current financial assets | 1,89,703.00 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | 4,331.00 | |
| Total non-current assets | 6,27,303.00 | |
| 2 | Current assets | |
| Inventories | 84,468.00 | |
| Current financial asset | ||
| Current investments | 37,946.00 | |
| Trade receivables, current | 12,840.00 | |
| Cash and cash equivalents | 1,170.00 | |
| Bank balance other than cash and cash equivalents | 566.00 | |
| Loans, current | 5,000.00 | |
| Other current financial assets | 2,340.00 | |
| Total current financial assets | 59,862.00 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | 39,021.00 | |
| Total current assets | 1,83,351.00 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 8,10,654.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 16,940.00 | |
| Other equity | 4,70,923.00 | |
| Total equity attributable to owners of parent | 4,87,863.00 | |
| Non controlling interest | ||
| Total equity | 4,87,863.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 1,07,462.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | 17,175.00 | |
| Total non-current financial liabilities | 1,24,637.00 | |
| Provisions, non-current | 1,382.00 | |
| Deferred tax liabilities (net) | 51,174.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | 2,964.00 | |
| Total non-current liabilities | 1,80,157.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 62,920.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 1,906.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 53,328.00 | |
| Total Trade payable | 55,234.00 | |
| Other current financial liabilities | 11,104.00 | |
| Total current financial liabilities | 1,29,258.00 | |
| Other current liabilities | 11,446.00 | |
| Provisions, current | 703.00 | |
| Current tax liabilities (Net) | 1,227.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 1,42,634.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 3,22,791.00 | |
| Total equity and liabilites | 8,10,654.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| Total Segment Revenue | |||||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | |||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| Total Profit before tax | |||||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | |||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| Total Segment Asset | |||||||
| Un-allocable Assets | null | null | |||||
| Net Segment Asset | null | null | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | null | null | |||||
| Net Segment Liabilities | null | null | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 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 | (45.00) | (91.00) |
| 2 | EQUITY INSTRUMENTS THROUGH OTHER COMPREHENSIVE INCOME | (252.00) | (355.00) |
| Total Amount of items that will not be reclassified to profit and loss | (297.00) | (446.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (48.00) | (74.00) |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (249.00) | (372.00) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 17,325.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 10,415.00 | |||||
| Adjustments for decrease (increase) in inventories | 13,319.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 3,874.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 460.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 12,649.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | (4,001.00) | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (153.00) | |||||
| Adjustments for dividend income | 26.00 | |||||
| Adjustments for interest income | 1,947.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (1,468.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 0.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 33,122.00 | |||||
| Net cash flows from (used in) operations | 50,447.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 6,303.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 44,144.00 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 7,325.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 45.00 | |||||
| Purchase of property, plant and equipment | 26,142.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 3,505.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 1,050.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 26.00 | |||||
| Interest received | 2,593.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (16,413.00) | |||||
| Net cash flows from (used in) investing activities | (44,761.00) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 34,338.00 | |||||
| Repayments of borrowings | 17,280.00 | |||||
| Payments of lease liabilities | 1,168.00 | |||||
| Dividends paid | 8,469.00 | |||||
| Interest paid | 5,924.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | 1,497.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 880.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 880.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 290.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 1,170.00 | |||||
| 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 | Lodha & Co LLP | Yes | 31-03-2027 | ||
|---|---|---|---|---|---|
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity/subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | JK Paper Limited | Bengal & Assam Company Limited | Enterprise which holds more than 20% of Equity Shares | Any other transaction | Rent Paid | 10.00 | Approved | 5.00 | 0.00 | 0.00 | |||||||||||||||
| 2 | JK Paper Limited | JK Paper Limited (JK Paper Mills) Compulsory Employees Provident Fund | Trust under common control | Any other transaction | Contribution to Post-Employment Benefit Plan | 700.00 | Approved | 323.00 | 51.00 | 56.00 | |||||||||||||||
| 3 | JK Paper Limited | JK Paper Limited Employee Gratuity Fund | Trust under common control | Any other transaction | Contribution to Post-Employment Benefit Plan | 800.00 | Approved | 350.00 | 661.00 | 310.00 | |||||||||||||||
| 4 | JK Paper Limited | JK Paper Limited Officer Superannuation Scheme | Trust under common control | Any other transaction | Contribution to Post-Employment Benefit Plan | 120.00 | Approved | 40.00 | 76.00 | 41.00 | |||||||||||||||
| 5 | JK Paper Limited | Shri Harsh Pati Singhania | Chairman & Managing Director | Remuneration | 1,700.00 | Approved | 642.00 | 2,719.00 | 0.00 | ||||||||||||||||
| 6 | JK Paper Limited | Shri Bharat Hari Singhania | Relative of KMP | Any other transaction | Advisory Fees | 303.00 | Approved | 138.00 | 0.00 | 0.00 | |||||||||||||||
| 7 | JK Paper Limited | Smt Vinita Singhania | Non-Executive Director | Any other transaction | Director sitting fees | 5.00 | Approved | 1.00 | 17.00 | 0.00 | |||||||||||||||
| 8 | JK Paper Limited | Shri Chaitanya Hari Singhania | Relative of KMP | Remuneration | 125.00 | Approved | 62.00 | 0.00 | 0.00 | ||||||||||||||||
| 9 | JK Paper Limited | Jaykaypur Infrastructure & Housing Limited | Wholly owned Subsidiary | Any other transaction | Security Deposit | Not Applicable | 0.00 | 675.00 | 675.00 | ||||||||||||||||
| 10 | JK Paper Limited | Jaykaypur Infrastructure & Housing Limited | Wholly owned Subsidiary | Any other transaction | Reimb. of Expenses Received | 10.00 | Approved | 3.00 | 0.00 | 0.00 | |||||||||||||||
| 11 | JK Paper Limited | Jaykaypur Infrastructure & Housing Limited | Wholly owned Subsidiary | Any other transaction | Rent paid | 500.00 | Approved | 231.00 | 0.00 | 0.00 | |||||||||||||||
| 12 | JK Paper Limited | Songadh Infrastructure & Housing Limited | Wholly owned Subsidiary | Any other transaction | Rent paid | 200.00 | Approved | 90.00 | 0.00 | 0.00 | Textual Information(1) | ||||||||||||||
| 13 | JK Paper Limited | Songadh Infrastructure & Housing Limited | Wholly owned Subsidiary | Any other transaction | Security Deposit | Not Applicable | 0.00 | 291.00 | 291.00 | ||||||||||||||||
| 14 | JK Paper Limited | Songadh Infrastructure & Housing Limited | Wholly owned Subsidiary | Inter-corporate deposit | 100.00 | Approved | 0.00 | 100.00 | 100.00 | Inter-corporate deposit | 8.00 | 3 year | Unsecured | Business Purpose | |||||||||||
| 15 | JK Paper Limited | Songadh Infrastructure & Housing Limited | Wholly owned Subsidiary | Interest received | 24.00 | Approved | 4.00 | 0.00 | 0.00 | ||||||||||||||||
| 16 | JK Paper Limited | Songadh Infrastructure & Housing Limited | Wholly owned Subsidiary | Any other transaction | Reimb. of Expenses Received | 1.00 | Approved | 0.00 | 0.00 | 0.00 | Textual Information(2) | ||||||||||||||
| 17 | JK Paper Limited | Enviro Tech Ventures Limited | Subsidiary | Purchase of goods or services | 1,600.00 | Approved | 96.00 | 217.00 | 0.00 | ||||||||||||||||
| 18 | JK Paper Limited | The Sirpur Paper Mills Limited | Step-down Subsidiary | Purchase of goods or services | 1,10,000.00 | Approved | 39,445.00 | (2,958.00) | (6,399.00) | ||||||||||||||||
| 19 | JK Paper Limited | The Sirpur Paper Mills Limited | Step-down Subsidiary | Any other transaction | Lease of Godown and Maint Charges | 49.00 | Approved | 21.00 | 0.00 | 0.00 | |||||||||||||||
| 20 | JK Paper Limited | The Sirpur Paper Mills Limited | Step-down Subsidiary | Any other transaction | Security Deposit Given | Not Applicable | 0.00 | 9.00 | 9.00 | ||||||||||||||||
| 21 | JK Paper Limited | The Sirpur Paper Mills Limited | Step-down Subsidiary | Sale of goods or services | 1,500.00 | Approved | 987.00 | 0.00 | 354.00 | ||||||||||||||||
| 22 | JK Paper Limited | The Sirpur Paper Mills Limited | Step-down Subsidiary | Interest received | 350.00 | Approved | 175.00 | 0.00 | 0.00 | ||||||||||||||||
| 23 | JK Paper Limited | The Sirpur Paper Mills Limited | Step-down Subsidiary | Inter-corporate deposit | Not Applicable | 0.00 | 5,000.00 | 5,000.00 | Inter-corporate deposit | 7.00 | 3 year | Unsecured | Business Purpose | ||||||||||||
| 24 | JK Paper Limited | The Sirpur Paper Mills Limited | Step-down Subsidiary | Any other transaction | Transfer of Equipments | 200.00 | Approved | 4.00 | 0.00 | 0.00 | |||||||||||||||
| 25 | JK Paper Limited | The Sirpur Paper Mills Limited | Step-down Subsidiary | Any other transaction | Reimb. of Expenses Received | 100.00 | Approved | 5.00 | 0.00 | 0.00 | |||||||||||||||
| 26 | JK Paper Limited | The Sirpur Paper Mills Limited | Step-down Subsidiary | Any other transaction | Reimb. of Expenses Paid | 50.00 | Approved | 0.00 | 0.00 | 0.00 | Textual Information(3) | ||||||||||||||
| 27 | JK Paper Limited | Nav Bharat Vanijya Limited | Promoter Group Entity | Any other transaction | Sharing of Expenses-Paid | 1,800.00 | Approved | 968.00 | 0.00 | 0.00 | |||||||||||||||
| 28 | JK Paper Limited | Nav Bharat Vanijya Limited | Promoter Group Entity | Any other transaction | Rent Paid | 40.00 | Approved | 18.00 | 0.00 | 0.00 | |||||||||||||||
| 29 | JK Paper Limited | Nav Bharat Vanijya Limited | Promoter Group Entity | Any other transaction | Reimb. of Expenses Paid | 20.00 | Approved | 31.00 | 0.00 | 0.00 | Textual Information(4) | ||||||||||||||
| 30 | JK Paper Limited | Pulp & Paper Research Institute | Other Related Party | Any other transaction | Charges for Testing of inputs (Pulp, Raw material, Chemicals) | 300.00 | Approved | 146.00 | 57.00 | 0.00 | Textual Information(5) | ||||||||||||||
| 31 | JK Paper Limited | Pushpawati Singhania Hospital & Research Institute | Other Related Party | Any other transaction | Expenses Paid | 10.00 | Approved | 2.00 | 0.00 | 0.00 | |||||||||||||||
| 32 | JK Paper Limited | JK Credit & Finance Limited | Promoter Group Entity | Any other transaction | Lease Rent Paid | 1,100.00 | Approved | 478.00 | 0.00 | 0.00 | |||||||||||||||
| 33 | JK Paper Limited | Securipax Packaging Pvt Limited | Wholly owned Subsidiary | Inter-corporate deposit | 1,000.00 | Approved | 400.00 | 2,190.00 | 2,590.00 | Inter-corporate deposit | 7.500 | 3 year | Unsecured | Business Purpose | |||||||||||
| 34 | JK Paper Limited | Securipax Packaging Pvt Limited | Wholly owned Subsidiary | Interest received | 244.00 | Approved | 96.00 | 68.00 | 85.00 | ||||||||||||||||
| 35 | JK Paper Limited | Umang Dairy Limited (Formly known as Panchmahal Limited ) | Promoter Group Entity | Any other transaction | Rent Received | 4.00 | Approved | 2.00 | 0.00 | 2.00 | |||||||||||||||
| 36 | JK Paper Limited | Umang Dairy Limited (Formly known as Panchmahal Limited ) | Promoter Group Entity | Any other transaction | ERP License and Support Service | 17.00 | Approved | 9.00 | 0.00 | 5.00 | |||||||||||||||
| 37 | JK Paper Limited | Umang Dairy Limited (Formly known as Panchmahal Limited ) | Promoter Group Entity | Sale of goods or services | 5.00 | Approved | 2.00 | 0.00 | 2.00 | ||||||||||||||||
| 38 | JK Paper Limited | Securipax Packaging Pvt Limited | Wholly owned Subsidiary | Any other transaction | Reimb. of Expenses Received | 10.00 | Approved | 5.00 | 0.00 | 0.00 | |||||||||||||||
| 39 | JK Paper Limited | JK Tyre & Industries Limited | Promoter Group Entity | Any other transaction | Reimbursement of Expenses - Payment | 200.00 | Approved | 94.00 | 1.00 | 0.00 | |||||||||||||||
| 40 | JK Paper Limited | JK Tyre & Industries Limited | Promoter Group Entity | Any other transaction | Reimbursement of Expenses - Received | 80.00 | Approved | 69.00 | 14.00 | 4.00 | |||||||||||||||
| 41 | JK Paper Limited | JK Lakshmi Cement Limited | Promoter Group Entity | Purchase of goods or services | 500.00 | Approved | 116.00 | 37.00 | 9.00 | ||||||||||||||||
| 42 | JK Paper Limited | JK Lakshmi Cement Limited | Promoter Group Entity | Sale of goods or services | 50.00 | Approved | 42.00 | 0.00 | 0.00 | Textual Information(6) | |||||||||||||||
| 43 | JK Paper Limited | JK Lakshmi Cement Limited | Promoter Group Entity | Any other transaction | Reimbursement of Expenses - Payment | 300.00 | Approved | 133.00 | 0.00 | 73.00 | |||||||||||||||
| 44 | JK Paper Limited | JK Lakshmi Cement Limited | Promoter Group Entity | Any other transaction | Reimbursement of Expenses - Received | 260.00 | Approved | 117.00 | 0.00 | 35.00 | |||||||||||||||
| 45 | JK Paper Limited | JKPL Utility Packaging Solutions Pvt Limited | Wholly owned Subsidiary | Sale of goods or services | 1,700.00 | Approved | 920.00 | (11.00) | 6.00 | ||||||||||||||||
| 46 | JK Paper Limited | JKPL Utility Packaging Solutions Pvt Limited | Wholly owned Subsidiary | Any other transaction | Reimbursement of Expenses - Payment | 10.00 | Approved | 1.00 | 0.00 | 0.00 | |||||||||||||||
| 47 | JK Paper Limited | JKPL Utility Packaging Solutions Pvt Limited | Wholly owned Subsidiary | Any other transaction | Reimbursement of Expenses - Received | 60.00 | Approved | 27.00 | 0.00 | 30.00 | |||||||||||||||
| 48 | JK Paper Limited | JKPL Packaging Products Limited | Wholly owned Subsidiary | Inter-corporate deposit | 2,250.00 | Approved | 650.00 | 3,350.00 | 4,000.00 | Inter-corporate deposit | 7.500 | 3 year | Unsecured | Business Purpose | |||||||||||
| 49 | JK Paper Limited | JKPL Packaging Products Limited | Wholly owned Subsidiary | Interest received | 303.00 | Approved | 150.00 | 0.00 | 0.00 | ||||||||||||||||
| 50 | JK Paper Limited | JKPL Packaging Products Limited | Wholly owned Subsidiary | Any other transaction | Reimb. of Expenses Received | 25.00 | Approved | 2.00 | 0.00 | 2.00 | |||||||||||||||
| 51 | JK Paper Limited | KT Advisors LLP | Director | Any other transaction | Advisory Fees | 10.00 | Approved | 2.00 | 0.00 | 0.00 | |||||||||||||||
| 52 | JK Paper Limited | J.K. Fenner (lndia) Limited | Promoter Group Entity | Any other transaction | Reimbursement of Expenses - Received | 35.00 | Approved | 36.00 | 0.00 | 0.00 | Textual Information(7) | ||||||||||||||
| 53 | Enviro Tech Ventures Limited | Umang Dairies Ltd | Related Party of Holding Company | Inter-corporate deposit | Not Applicable | 0.00 | 1,400.00 | 1,000.00 | |||||||||||||||||
| 54 | The Sirpur Paper Mills Limited | Shri Harsh Pati Singhania | KMP of Ultimate Holding Company | Any other transaction | Advisory Fees | Not Applicable | 6.00 | 0.00 | 0.00 | ||||||||||||||||
| 55 | The Sirpur Paper Mills Limited | JKPL Utility Packaging Solutions Pvt Limited | Fellow subsidiary | Purchase of goods or services | Not Applicable | 17.00 | 0.00 | 6.00 | |||||||||||||||||
| 56 | The Sirpur Paper Mills Limited | Smt Sharada Singhania | Director | Any other transaction | Director Sitting Fee | Not Applicable | 0.00 | 0.00 | 0.00 | Textual Information(8) | |||||||||||||||
| 57 | Horizon Packs Private Limited | The Sirpur Paper Mills Limited | Fellow subsidiary | Sale of goods or services | Not Applicable | 102.00 | 15.00 | 24.00 | |||||||||||||||||
| 58 | Securipax Packaging Private Limited | Shri Harsh Pati Singhania | Director | Any other transaction | Director Sitting Fee | Not Applicable | 0.00 | 0.00 | 0.00 | Textual Information(9) | |||||||||||||||
| 59 | Securipax Packaging Private Limited | Shri Chaitanya Hari Singhania | Director | Any other transaction | Director Sitting Fee | Not Applicable | 0.00 | 0.00 | 0.00 | Textual Information(10) | |||||||||||||||
| 60 | Securipax Packaging Private Limited | Horizon Packs Private Limited | Fellow subsidiary | Sale of goods or services | Not Applicable | 19.00 | 5.00 | 6.00 | |||||||||||||||||
| 61 | Securipax Packaging Private Limited | Horizon Packs Private Limited | Fellow subsidiary | Purchase of goods or services | Not Applicable | 8.00 | 4.00 | 6.00 | |||||||||||||||||
| 62 | Securipax Packaging Private Limitd | JKPL Packaging Products Limited | Fellow subsidiary | Purchase of goods or services | Not Applicable | 0.00 | 4.00 | 0.00 | |||||||||||||||||
| 63 | JKPL Packaging Products Limited | Shri Chaitanya Hari Singhania | Director | Any other transaction | Director Sitting Fee | Not Applicable | 0.00 | 0.00 | 0.00 | Textual Information(11) | |||||||||||||||
| 64 | Horizon Packs Private Limited | Shri Harsh Pati Singhania | Director | Any other transaction | Director Sitting Fee | Not Applicable | 0.00 | 0.00 | 0.00 | Textual Information(12) | |||||||||||||||
| 65 | Horizon Packs Private Limited | Sigma Pack (Prop Kirit Modi HUF) | Relative of KMP | Any other transaction | Rent paid | Not Applicable | 10.00 | 0.00 | 0.00 | ||||||||||||||||
| 66 | Horizon Packs Private Limited | Laxmi Board and Paper Mills Pvt Ltd | Enterprise over which KMP/Relative of KMP are able to exercise Significant Influence | Purchase of goods or services | Not Applicable | 180.00 | 0.00 | 22.00 | |||||||||||||||||
| 67 | Horizon Packs Private Limited | JKPL Packaging Products Limited | Fellow subsidiary | Sale of goods or services | 250.00 | Approved | 238.00 | 159.00 | (30.00) | ||||||||||||||||
| 68 | Horizon Packs Private Limited | JKPL Packaging Products Limited | Fellow subsidiary | Purchase of goods or services | 5,000.00 | Approved | 2,055.00 | 131.00 | (422.00) | ||||||||||||||||
| 69 | Horizon Packs Private Limited | JKPL Utility Packaging Solutions Pvt Limited | Fellow subsidiary | Sale of goods or services | Not Applicable | 6.00 | 1.00 | 4.00 | |||||||||||||||||
| 70 | Horizon Packs Private Limited | JKPL Packaging Products Limited | Fellow subsidiary | Sale of fixed assets | 10.00 | Approved | 13.00 | 0.00 | 0.00 | Textual Information(13) | |||||||||||||||
| 71 | JK Paper Limited | Horizon Packs Private Limited | Subsidiary | Sale of goods or services | Not Applicable | 12.00 | 0.00 | 0.00 | Textual Information(14) | ||||||||||||||||
| 72 | JK Paper Limited | Horizon Packs Private Limited | Subsidiary | Purchase of goods or services | 1,500.00 | Approved | 351.00 | 0.00 | 167.00 | ||||||||||||||||
| 73 | JK Paper Limited | Horizon Packs Private Limited | Subsidiary | Any other transaction | Reimb. of Expenses Received | 10.00 | Approved | 4.00 | 0.00 | 0.00 | |||||||||||||||
| 74 | JK Paper Limited | Shri Vijay Ramesh Panjabi | Promoters of Subsidiary Company- Radhesham Wellpack Pvt Ltd | Investment | 875.00 | Approved | 814.00 | 0.00 | 0.00 | ||||||||||||||||
| 75 | JK Paper Limited | Shri Vishal Ramesh Panjabi | Promoters of Subsidiary Company- Radhesham Wellpack Pvt Ltd | Investment | 875.00 | Approved | 814.00 | 0.00 | 0.00 | ||||||||||||||||
| 76 | JK Paper Limited | Shri Vikram Ramesh Panjabi | Promoters of Subsidiary Company- Radhesham Wellpack Pvt Ltd | Investment | 875.00 | Approved | 814.00 | 0.00 | 0.00 | ||||||||||||||||
| 77 | JK Paper Limited | Shri Ramesh Anshiram Panjabi | Promoters of Subsidiary Company- Radhesham Wellpack Pvt Ltd | Investment | 875.00 | Approved | 814.00 | 0.00 | 0.00 | ||||||||||||||||
| Total value of transaction during the reporting period | 53,415.00 | ||||||||||||||||||||||||
| Textual Information(1) | Closing outstanding balance is Rs.34797 |
| Textual Information(2) | Transaction amount is Rs.30000 |
| Textual Information(3) | Transaction amount is Rs.33902 |
| Textual Information(4) | Transaction exceeds omnibus approval limit but is within the monetary threshold defined for material modification under RPT Policy as approved by Audit Committee/Board |
| Textual Information(5) | Closing outstanding balance is Rs.48069 |
| Textual Information(6) | Closing outstanding balance is Rs.25564 |
| Textual Information(7) | Transaction exceeds omnibus approval limit but is within the monetary threshold defined for material modification under RPT Policy as approved by Audit Committee/Board |
| Textual Information(8) | Transaction amount is Rs.30000 |
| Textual Information(9) | Transaction amount is Rs.20000 |
| Textual Information(10) | Transaction amount is Rs.20000 |
| Textual Information(11) | Transaction amount is Rs.4000 |
| Textual Information(12) | Transaction amount is Rs.30000 |
| Textual Information(13) | Transaction exceeds omnibus approval limit but is within the monetary threshold defined for material modification under RPT Policy as approved by Audit Committee/Board |
| Textual Information(14) | Since the transaction is entered into with a wholly owned subsidiary, it is exempt under Regulation 23(5) of the SEBI (LODR) Regulations. Further, as the transaction amount is less than Rs.One crore, it also qualifies for exemption as per the new Industry Standard Format. |