| Scrip Code | 000000 |
|---|---|
| NSE Symbol | ESFL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE0ITO01014 |
| Name of company | Essen Speciality Films Limited |
| Type of company | SME |
| 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 | 14-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 08-11-2025 |
| 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 | Manufacturing of Plastic Products |
| Start date and time of board meeting | 14-11-2025 14:30:00 |
| End date and time of board meeting | 14-11-2025 15:00:00 |
| 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 | Not applicable |
| 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 | 14-02-2023 |
| Indicate Company website link for updated RPT policy of the Company | https://www.essenspeciality.com/investorszone.html |
| 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 |
| Disclosure for the defaults on loans and debt securities is not applicable to the Company as Company has not defaulted in payment of loans or debt securities during the quarter ended September 30, 2025. | |
| 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 | 4,835.33 | 8,951.33 | |
| Other income | 0.73 | 63.25 | |
| Total income | 4,836.06 | 9,014.58 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 5,555.13 | 8,650.84 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (3,313.47) | (3,936.23) |
| (d) | Employee benefit expense | 771.33 | 1,396.88 |
| (e) | Finance costs | 31.09 | 64.27 |
| (f) | Depreciation, depletion and amortisation expense | 156.73 | 310.67 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 877.59 | 1,542.62 |
| Total other expenses | 877.59 | 1,542.62 | |
| Total expenses | 4,078.40 | 8,029.05 | |
| 3 | Total profit before exceptional items and tax | 757.66 | 985.53 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 757.66 | 985.53 |
| 6 | Tax expense | ||
| 7 | Current tax | 211.93 | 278.57 |
| 8 | Deferred tax | 27.00 | 10.28 |
| 9 | Total tax expenses | 238.93 | 288.85 |
| 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 | 518.73 | 696.68 |
| 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 | 518.73 | 696.68 |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | 518.73 | 696.68 |
| 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 | 2,483.90 | 2,483.90 | |
| 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 | 2.09 | 2.8 | |
| Diluted earnings (loss) per share from continuing operations | 2.09 | 2.8 | |
| 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 | 2.09 | 2.8 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 2.09 | 2.8 | |
| 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) | 1. The above unaudited standalone financial results for the quarter and half year ended September 30, 2025 have been reviewed by the Audit Committee and were thereafter approved by the Board of Directors of the Company in their meeting held on November 14, 2025. The Statutory Auditors (peer reviewed) of the Company have carried out limited review of the unaudited standalone financial results for the quarter and half year ended on September 30, 2025. Their limited review report does not have any qualification/ modification. 2. The Company has voluntarily adopted Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended, with effect from April 01, 2025 and accordingly, the transition was carried out, from the Accounting Principles generally accepted in India as specified under Section 133 of the Companies Act, 2013 read with Rule 7 of the Companies (Accounts) Rules, 2014 (previous GAAP), in accordance with Ind AS 101- First time adoption of Indian Accounting Standards. Accordingly, the impact of transition has been recorded in opening reserves as at April 1, 2025 and the periods presented have been restated. 3. The Financial statements for the previous periods have been adjusted as required to present the earliest comparative period to the First Time IND AS Interim Report in compliance with IND AS. 4. During the FY 2024-25, the Company had issued and allotted 41,39,840 equity shares to the eligible holders of equity shares on the record date i.e. December 13, 2024 as bonus equity shares in the ratio of 1:5 by capitalising securities premium. In accordance with ‘Indian Accounting Standard (Ind AS) 33 - Earnings per Share’, the figures of Earnings Per Share for the quarter and half-year ended September 30, 2024 have been restated to give effect to the allotment of the bonus shares. 5. The company is engaged in the business of manufacturing of plastic and home décor products. The Company does not have more than one reportable segment in terms of Ind AS 108 hence segment wise reporting is not applicable. 6. The Board of Directors of the Company, in their meeting held on May 05, 2025, had recommended the Final Dividend of Re. 1 per equity share of Rs. 10 each fully paid up equity shares (10%) for the Financial Year 2024-25, subject to approval by the shareholders of the Company at the ensuing Annual General Meeting. Accordingly, the shareholders of the Company at Twenty-Third Annual General Meeting held on September 27, 2025 had approved declaration of Final Dividend and paid to shareholders on October 24, 2025 which was within 30 days from the date of declaration of dividend at AGM. 7. Pursuant to the requirements of IND AS 101 the reconciliation of total equity as per Previous GAAP and restated equity as per IND AS is as follows: Particulars Quarter ended 30.09.2024 Half Year Ended 30.09.2024 Year Ended 31.03.2025 Equity as per previous GAAP -Share Capital 2,069.92 2,069.92 2,483.90 -Reserves and Surplus 13,024.48 13,024.48 12,841.08 Total Equity 15,094.40 15,094.40 15,324.98 Impact of Accounting for Net Investment in Lease (0.02) (0.05) (0.12) Impact of Accounting for foreign exchange derivatives (0.56) (0.26) 3.13 Impact of Accounting for investments at fair value through profit and loss 120.85 151.50 (30.62) Impact of Accounting for loan given to employees at discounted rates 1.18 1.41 0.94 Impact on Deferred Tax of above items (36.44) (38.32) 2.29 Impact on equity of items adjusted in previous periods 13.33 13.33 13.33 Closing Equity as per IND AS -Share Capital 2,069.92 2,069.92 2,483.90 -Reserves and Surplus 13,122.80 13,152.10 12,830.03 Equity as reported under Ind AS 15,192.72 15,222.02 15,313.94 8. The Company has also prepared a reconciliation of the standalone net profit for the quarter and half-year ended as on September 30, 2024 and year ended March 31, 2025 under previous GAAP with the total comprehensive income as reported in these financial results under Ind AS. The net profit reconciliation is presented below: Particulars Quarter ended 30.09.2024 Half Year Ended 30.09.2024 Year Ended 31.03.2025 Net Profit under Previous GAAP 548.28 784.99 1,170.82 Add: (a) Finance Income in relation to leased assets 0.30 0.61 1.21 (b) Gain in relation to forward contract derivatives - 0.31 5.70 (c) Fair value changes in investment 119.15 151.81 151.81 (d) Unwinding of discount on loan given to employees 1.18 1.41 2.02 (e) Deferred Tax Impact - - 37.67 (g) Acturial Loss on Gratuity - - 11.65 Less (a) Rental income on leased assets 0.33 0.65 1.33 (b) Deferred Tax Impact 36.44 38.32 38.32 (c) Fair value changes in investment - - 182.42 (d) Loss in relation to forward contract derivatives 0.56 0.56 2.57 (e) Unwinding of discount on loan given to employees - - 1.08 Net profit for the period under Ind AS 631.58 899.58 1,155.17 Other Comprehensive Income (OCI) - - (8.72) Total comprehensive income for the period under Ind AS 631.58 899.58 1,146.45 9. Pursuant to Regulation 47 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI Listing Regulations), the aforesaid Standalone Financial Results may be accessed on the company’s website at www.essenspeciality.com and may also be accessed at the website of the stock exchange where shares of the company are listed at www.nseindia.com. |
|---|
| 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 | 4,081.70 | |
| Capital work-in-progress | 415.68 | |
| Investment property | 254.26 | |
| Goodwill | 0.00 | |
| Other intangible assets | 0.87 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 219.68 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | 64.25 | |
| Total non-current financial assets | 283.93 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | 72.70 | |
| Total non-current assets | 5,109.14 | |
| 2 | Current assets | |
| Inventories | 9,907.68 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 3,573.92 | |
| Cash and cash equivalents | 280.01 | |
| Bank balance other than cash and cash equivalents | 1,498.00 | |
| Loans, current | 2,568.79 | |
| Other current financial assets | 0.00 | |
| Total current financial assets | 7,920.72 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | 266.09 | |
| Total current assets | 18,094.49 | |
| 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 | 23,203.63 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 2,483.90 | |
| Other equity | 13,278.32 | |
| Total equity attributable to owners of parent | 15,762.22 | |
| Non controlling interest | ||
| Total equity | 15,762.22 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 0.00 | |
| 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 | 0.00 | |
| Total non-current financial liabilities | 0.00 | |
| Provisions, non-current | 0.00 | |
| Deferred tax liabilities (net) | 140.36 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | 0.00 | |
| Total non-current liabilities | 140.36 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 2,632.25 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 1,749.44 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,009.15 | |
| Total Trade payable | 2,758.59 | |
| Other current financial liabilities | 0.00 | |
| Total current financial liabilities | 5,390.84 | |
| Other current liabilities | 1,659.91 | |
| Provisions, current | 250.30 | |
| Current tax liabilities (Net) | 0.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 7,301.05 | |
| 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 | 7,441.41 | |
| Total equity and liabilites | 23,203.63 | |
| 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 | ||
| 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 | ||
| 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 | ||
| 5 | Total Other comprehensive income | ||
| 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 | 985.53 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 64.27 | |||||
| Adjustments for decrease (increase) in inventories | (2,498.19) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (1,122.01) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (742.79) | |||||
| 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 | 1,774.10 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 410.13 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 310.67 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 11.36 | |||||
| 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 | (90.44) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 75.21 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 20.67 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | (1.99) | |||||
| Other adjustments for non-cash items | (1.62) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (1,941.05) | |||||
| Net cash flows from (used in) operations | (955.52) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 82.18 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | (1,037.70) | |||||
| 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 | 0.00 | |||||
| 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 | 0.00 | |||||
| Purchase of property, plant and equipment | 614.67 | |||||
| Proceeds from sales of investment property | 273.46 | |||||
| Purchase of investment property | 268.08 | |||||
| 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 | 0.00 | |||||
| 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 | 0.00 | |||||
| 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 | 0.00 | |||||
| Interest received | 75.21 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 1,011.02 | |||||
| Net cash flows from (used in) investing activities | 476.94 | |||||
| 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 | 885.79 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 64.27 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | 821.52 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 260.76 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | (1.63) | |||||
| Net increase (decrease) in cash and cash equivalents | 259.13 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 20.88 | |||||
| Cash and cash equivalents cash flow statement at end of period | 280.01 | |||||
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 | Essen Speciality Films Limited | Rajoo Innovation Centre LLP | Enterprise which are owned, or have significant influence of or are partners with Key Management Personnel and their relatives | Sale of goods or services | 1,200.00 | - | 14.18 | 25.27 | 348.75 | ||||||||||||||||
| 2 | Essen Speciality Films Limited | Rajoo Innovation Centre LLP | Enterprise which are owned, or have significant influence of or are partners with Key Management Personnel and their relatives | Purchase of goods or services | 1,200.00 | - | 1,185.00 | 0.00 | 0.00 | ||||||||||||||||
| 3 | Essen Speciality Films Limited | Rajoo Innovation Centre LLP | Enterprise which are owned, or have significant influence of or are partners with Key Management Personnel and their relatives | Any other transaction | Rental Income | 15.00 | - | 5.31 | 0.00 | 0.00 | |||||||||||||||
| 4 | Essen Speciality Films Limited | Rajoo Engineers Limited | Enterprise which are owned, or have significant influence of or are partners with Key Management Personnel and their relatives | Sale of goods or services | 80.00 | - | 61.30 | 0.01 | 37.27 | ||||||||||||||||
| 5 | Essen Speciality Films Limited | Rajoo Engineers Limited | Enterprise which are owned, or have significant influence of or are partners with Key Management Personnel and their relatives | Purchase of goods or services | 80.00 | - | 6.10 | 0.00 | 0.00 | ||||||||||||||||
| 6 | Essen Speciality Films Limited | Rajoo Engineers Limited | Enterprise which are owned, or have significant influence of or are partners with Key Management Personnel and their relatives | Loan | 2,000.00 | - | 700.00 | 0.00 | 700.00 | Loan | 6.50 | Undefinite | Unsecured | Business Purposes | |||||||||||
| 7 | Essen Speciality Films Limited | Rajoo Engineers Limited | Enterprise which are owned, or have significant influence of or are partners with Key Management Personnel and their relatives | Interest paid | 0.00 | - | 4.04 | 0.00 | 4.04 | ||||||||||||||||
| 8 | Essen Speciality Films Limited | Kunj Proplast | Enterprise which are owned, or have significant influence of or are partners with Key Management Personnel and their relatives | Purchase of goods or services | 0.00 | - | 0.00 | (0.01) | (0.01) | ||||||||||||||||
| 9 | Essen Speciality Films Limited | Essen Speciality Disposables LLP | Enterprise which are owned, or have significant influence of or are partners with Key Management Personnel and their relatives | Purchase of goods or services | 0.00 | - | 0.00 | (0.95) | (0.95) | ||||||||||||||||
| 10 | Essen Speciality Films Limited | Pro-Shell Packaging | Enterprise which are owned, or have significant influence of or are partners with Key Management Personnel and their relatives | Purchase of goods or services | 500.00 | - | 316.63 | 43.43 | 57.40 | ||||||||||||||||
| 11 | Essen Speciality Films Limited | Pro-Shell Packaging | Enterprise which are owned, or have significant influence of or are partners with Key Management Personnel and their relatives | Any other transaction | Rental Income | 2.00 | - | 0.71 | 0.00 | 0.00 | |||||||||||||||
| 12 | Essen Speciality Films Limited | Bison Enterprise | Enterprise which are owned, or have significant influence of or are partners with Key Management Personnel and their relatives | Sale of goods or services | 6.00 | - | 0.04 | (0.05) | 0.90 | ||||||||||||||||
| 13 | Essen Speciality Films Limited | Bison Enterprise | Enterprise which are owned, or have significant influence of or are partners with Key Management Personnel and their relatives | Purchase of goods or services | 16.00 | - | 14.57 | 0.00 | 0.00 | ||||||||||||||||
| 14 | Essen Speciality Films Limited | Chitra Art Works | Enterprise which are owned, or have significant influence of or are partners with Key Management Personnel and their relatives | Sale of goods or services | 10.00 | - | 4.56 | 0.00 | (4.56) | ||||||||||||||||
| 15 | Essen Speciality Films Limited | Avantgarde Design Studio Private Limited | Enterprise which are owned, or have significant influence of or are partners with Key Management Personnel and their relatives | Purchase of goods or services | 95.00 | - | 7.22 | 0.00 | 0.00 | ||||||||||||||||
| 16 | Essen Speciality Films Limited | Think Yellow Private Limited | Enterprise which are owned, or have significant influence of or are partners with Key Management Personnel and their relatives | Purchase of goods or services | 15.00 | - | 2.95 | 0.54 | 0.00 | ||||||||||||||||
| 17 | Essen Speciality Films Limited | Shrutina Nexgen Solar LLP | Enterprise which are owned, or have significant influence of or are partners with Key Management Personnel and their relatives | Investment | 1.00 | - | 0.58 | (101.48) | (102.06) | Investment | 0.00 | Undefinite | Unsecured | Business Purposes | |||||||||||
| 18 | Essen Speciality Films Limited | Pallav Kishorbhai Doshi | Wholetime Director & Key Managerial Personnel | Remuneration | 65.00 | - | 26.73 | 0.00 | 0.00 | ||||||||||||||||
| 19 | Essen Speciality Films Limited | Kruti Rajeshbhai Doshi | Director & Key Managerial Personnel | Remuneration | 40.00 | - | 17.74 | 0.00 | 0.00 | ||||||||||||||||
| 20 | Essen Speciality Films Limited | Karishma Rajesh Doshi | Director & Key Managerial Personnel | Remuneration | 40.00 | - | 17.30 | 0.00 | 0.00 | ||||||||||||||||
| 21 | Essen Speciality Films Limited | Utkarsh Rajesh Doshi | Director & Key Managerial Personnel | Remuneration | 40.00 | - | 17.30 | 0.00 | 0.00 | ||||||||||||||||
| 22 | Essen Speciality Films Limited | Jayantilal Tapubhai Jhalavadia | Chief Financial Officer & Key Managerial Personnel | Remuneration | 0.00 | - | 4.50 | 0.00 | 0.00 | ||||||||||||||||
| 23 | Essen Speciality Films Limited | Sunny Dharmendrabhai Mamtora | Company Secretary & Key Managerial Personnel | Remuneration | 0.00 | - | 3.50 | 0.00 | 0.00 | ||||||||||||||||
| 24 | Essen Speciality Films Limited | Ankit A Shah | Relative of Key Managerial Personnel | Purchase of goods or services | 15.00 | - | 8.52 | (1.32) | (1.32) | ||||||||||||||||
| 25 | Essen Speciality Films Limited | Chhayaben Ajay Shah | Relative of Key Managerial Personnel | Purchase of goods or services | 7.50 | - | 3.30 | 0.50 | 0.50 | ||||||||||||||||
| Total value of transaction during the reporting period | 2,422.08 | ||||||||||||||||||||||||