Integrated Filing — IndAS
General information about company
| Scrip Code |
513121 |
| NSE Symbol |
ORICONENT |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE730A01022 |
| Name of company |
Oricon Enterprises 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 |
14-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
07-11-2025 |
| 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 |
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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
14-11-2025 15:30:00 |
| End date and time of board meeting |
14-11-2025 20:15:00 |
| 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 |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
944.50 |
1,723.03 |
|
Other income |
2,030.14 |
4,788.79 |
|
Total income |
2,974.64 |
6,511.82 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
177.18 |
348.82 |
| (b) |
Purchases of stock-in-trade |
738.82 |
1,434.11 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
7.62 |
(17.93) |
| (d) |
Employee benefit expense |
341.74 |
710.03 |
| (e) |
Finance costs |
28.28 |
58.05 |
| (f) |
Depreciation, depletion and amortisation expense
|
104.71 |
196.73 |
| (f) |
Other Expenses |
| 1 |
Store & Spares consumed |
62.84 |
113.23 |
| 2 |
Other Expenses |
531.31 |
1,053.20 |
|
Total other expenses |
594.15 |
1,166.43 |
|
Total expenses |
1,992.50 |
3,896.24 |
| 3 |
Total profit before exceptional items and tax |
982.14 |
2,615.58 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
982.14 |
2,615.58 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
206.63 |
259.33 |
| 8 |
Deferred tax |
57.11 |
436.94 |
| 9 |
Total tax expenses |
263.74 |
696.27 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
113.20 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
831.60 |
1,919.31 |
| 12 |
Profit (loss) from discontinued operations before tax |
733.64 |
862.78 |
| 13 |
Tax expense of discontinued operations |
477.64 |
510.10 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
256.00 |
352.68 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
(208.78) |
(161.87) |
| 16 |
Total profit (loss) for period |
878.82 |
2,110.12 |
| 17 |
Other comprehensive income net of taxes |
(724.01) |
369.84 |
| 18 |
Total Comprehensive Income for the period |
154.81 |
2,479.96 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
878.82 |
2,110.12 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
154.82 |
2,479.97 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
3,140.95 |
3,140.95 |
|
Face value of equity share capital |
2 |
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 |
0.4 |
1.12 |
|
Diluted earnings (loss) per share from continuing operations |
0.4 |
1.12 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0.16 |
0.22 |
|
Diluted earnings (loss) per share from discontinued operations |
0.16 |
0.22 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
0.56 |
1.34 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.56 |
1.34 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| 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 |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
23,366.18 |
|
Capital work-in-progress |
1,642.63 |
|
Investment property |
2,555.61 |
|
Goodwill |
8,595.11 |
|
Other intangible assets |
0.00 |
|
Intangible assets under development |
|
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
174.80 |
|
Non-current financial assets |
|
|
Non-current investments |
56,146.33 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
1,600.74 |
|
Other non-current financial assets |
1,593.19 |
|
Total non-current financial assets |
59,340.26 |
|
Deferred tax assets (net) |
143.86 |
|
Other non-current assets |
867.13 |
|
Total non-current assets |
96,685.58 |
| 2 |
Current assets |
|
|
Inventories |
1,033.74 |
|
Current financial asset |
|
|
Current investments |
9,460.79 |
|
Trade receivables, current |
1,182.33 |
|
Cash and cash equivalents |
820.74 |
|
Bank balance other than cash and cash equivalents |
2,168.40 |
|
Loans, current |
13,283.84 |
|
Other current financial assets |
2,048.28 |
|
Total current financial assets |
28,964.38 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
406.68 |
|
Total current assets |
30,404.80 |
| 3 |
Non-current assets classified as held for sale |
10,351.48 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
1,37,441.86 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
3,141.49 |
|
Other equity |
1,23,774.02 |
|
Total equity attributable to owners of parent |
1,26,915.51 |
|
Non controlling interest |
0.70 |
|
Total equity |
1,26,916.21 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
269.72 |
|
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 |
1,015.67 |
|
Total non-current financial liabilities |
1,285.39 |
|
Provisions, non-current |
503.78 |
|
Deferred tax liabilities (net) |
1,412.28 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
83.53 |
|
Total non-current liabilities |
3,284.98 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
701.42 |
|
Trade payables, 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 |
780.23 |
|
Total Trade payable |
780.23 |
|
Other current financial liabilities |
48.23 |
|
Total current financial liabilities |
1,529.88 |
|
Other current liabilities |
2,445.33 |
|
Provisions, current |
99.86 |
|
Current tax liabilities (Net) |
556.78 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
4,631.85 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
2,608.82 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
10,525.65 |
|
Total equity and liabilites |
1,37,441.86 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Packaging |
0.0041866 |
0.0079622 |
| 2 |
Others |
0.0075953 |
1,461.45 |
| 3 |
Discontinued Operations |
3,753.71 |
8,084.93 |
|
Total Segment Revenue |
4,931.90 |
10,342.60 |
|
Less: Inter segment revenue |
233.69 |
534.65 |
|
Revenue from operations |
4,698.21 |
9,807.95 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Packaging |
140.87 |
(124.08) |
| 2 |
Others |
20.70 |
27.34 |
| 3 |
Discontinued Operations |
354.52 |
483.46 |
|
Total Profit before tax |
516.09 |
386.72 |
|
i. Finance cost |
28.28 |
58.05 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(753.08) |
(2,608.51) |
|
Profit before tax |
1,240.89 |
2,937.18 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Packaging |
3,064.85 |
3,064.85 |
| 2 |
Others |
2,442.93 |
2,442.93 |
| 3 |
Discontinued Operations |
8,292.29 |
8,292.29 |
|
Total Segment Asset |
13,800.07 |
13,800.07 |
|
Un-allocable Assets |
1,23,641.79 |
1,23,641.79 |
|
Net Segment Asset |
1,37,441.86 |
1,37,441.86 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Packaging |
256.36 |
256.36 |
| 2 |
Others |
960.51 |
960.51 |
| 3 |
Discontinued Operations |
2,608.82 |
2,608.82 |
|
Total Segment Liabilities |
3,825.69 |
3,825.69 |
|
Un-allocable Liabilities |
4,826.40 |
4,826.40 |
|
Net Segment Liabilities |
8,652.09 |
8,652.09 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Remeasurement of defined benefit plans |
-1120000 |
-2240000 |
| 2 |
Equity instruments through OCI |
-121107000 |
-4463000 |
| 3 |
Change in revaluation surplus - Freehold Land |
0 |
0 |
| 4 |
Deferred Tax on above |
-1966000 |
-18364000 |
|
Total Amount of items that will not be reclassified to profit and loss |
(1,241.93) |
(250.67) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
0.00 |
0.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences in translating to Financial statements of a foreign operation |
49634000 |
49120000 |
| 2 |
Debt instruments through OCI |
2158000 |
12931000 |
|
Total Amount of items that will be reclassified to profit and loss |
517.92 |
620.51 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(724.01) |
369.84 |
Cash flow statement, indirect
Amount in (Lakhs)
| 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 |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
2,615.58 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
0.00 |
|
Adjustments for decrease (increase) in inventories |
50.05 |
|
Adjustments for decrease (increase) in trade receivables, current |
428.94 |
|
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 |
210.65 |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(1,493.86) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
1,532.03 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
348.26 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
55.66 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
(1,033.51) |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
0.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
100.52 |
|
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) |
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) |
198.74 |
|
Net cash flows from (used in)
operations |
2,814.32 |
|
Dividends received |
(287.49) |
|
Interest paid |
50.46 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(936.98) |
|
Net cash flows from (used in)
operating activities |
1,539.39 |
|
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 |
2,960.29 |
|
Purchase of property, plant and equipment |
(534.20) |
|
Proceeds from sales of investment property |
534.42 |
|
Purchase of investment property |
3,637.55 |
|
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 |
4,284.47 |
|
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 |
287.49 |
|
Interest received |
1,840.18 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
936.98 |
|
Net cash flows from (used in)
investing activities |
(828.46) |
|
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 |
0.00 |
|
Repayments of borrowings |
(74.41) |
|
Payments of lease liabilities |
46.35 |
|
Dividends paid |
785.65 |
|
Interest paid |
50.47 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(808.06) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(97.13) |
|
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 |
(97.13) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
918.27 |
|
Cash and cash equivalents cash
flow statement at end of period |
821.14 |