Integrated Filing — IndAS



General information about company

Scrip Code 526325
NSE Symbol ORIENTLTD
MSEI Symbol NOTLISTED
ISIN INE609C01024
Name of company ORIENT PRESS 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 11-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-11-2025
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 Multi segment
Description of single segment
Start date and time of board meeting 11-11-2025   16:00:00
End date and time of board meeting 11-11-2025   18:00:00
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 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 12-08-2023
Indicate Company website link for updated RPT policy of the Company www.orientpressltd.com
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
There are no default on loan



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 Standalone Standalone
1 Income
Revenue from operations 3,760.80 6,385.39
Other income 183.23 276.32
Total income 3,944.03 6,661.71
2 Expenses
(a) Cost of materials consumed 2,173.24 3,880.51
(b) Purchases of stock-in-trade 595.44 718.97
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 67.90 9.29
(d) Employee benefit expense 264.83 514.81
(e) Finance costs 155.30 317.26
(f) Depreciation, depletion and amortisation expense 108.65 220.69
(f) Other Expenses
1 Other Expenses 680.80 1,212.38
Total other expenses 680.80 1,212.38
Total expenses 4,046.16 6,873.91
3 Total profit before exceptional items and tax (102.13) (212.20)
4 Exceptional items 0.00 0.00
5 Total profit before tax (102.13) (212.20)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (26.58) (57.50)
9 Total tax expenses (26.58) (57.50)
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 (75.55) (154.70)
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 (75.55) (154.70)
17 Other comprehensive income net of taxes 3.84 8.62
18 Total Comprehensive Income for the period (71.71) (146.08)
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 1,000.00 1,000.00
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 -0.76 -1.55
Diluted earnings (loss) per share from continuing operations -0.76 -1.55
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 -0.76 -1.55
Diluted earnings (loss) per share from continuing and discontinued operations -0.76 -1.55
24 Debt equity ratio 0.00 0.00
25 Debt service coverage ratio 0.00 0.00
26 Interest service coverage ratio 0.00 0.00
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 3,785.10
Capital work-in-progress 11.09
Investment property 1,493.88
Goodwill 0.00
Other intangible assets 3.29
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 192.85
Trade receivables, non-current 0.00
Loans, non-current 2.52
Other non-current financial assets 98.50
Total non-current financial assets 293.87
Deferred tax assets (net) 369.33
Other non-current assets 392.53
Total non-current assets 6,349.09
2 Current assets
Inventories 6,127.22
Current financial asset
Current investments 0.00
Trade receivables, current 2,777.68
Cash and cash equivalents 17.54
Bank balance other than cash and cash equivalents 330.35
Loans, current 8.49
Other current financial assets 90.07
Total current financial assets 3,224.13
Current tax assets (net) 68.10
Other current assets 210.36
Total current assets 9,629.81
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 15,978.90
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,000.00
Other equity 5,402.97
Total equity attributable to owners of parent 6,402.97
Non controlling interest
Total equity 6,402.97
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 464.53
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 278.72
Total non-current financial liabilities 743.25
Provisions, non-current 161.01
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 22.15
Total non-current liabilities 926.41
Current liabilities
Current financial liabilities
Borrowings, current 5,145.13
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 11.71
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,791.50
Total Trade payable 2,803.21
Other current financial liabilities 155.70
Total current financial liabilities 8,104.04
Other current liabilities 517.39
Provisions, current 28.09
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 8,649.52
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 9,575.93
Total equity and liabilites 15,978.90
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Printing 1,829.00 2,809.22
2 Flexible Packaging 1,357.43 2,581.49
3 Paper Board Packaging 0.0056936 0.0098663
4 Others 0.0000685 0.0001183
Total Segment Revenue 3,762.64 6,389.17
Less: Inter segment revenue 1.84 3.78
Revenue from operations 3,760.80 6,385.39
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Printing 327.34 604.73
2 Flexible Packaging (276.06) (492.88)
3 Paper Board Packaging 12.65 7.83
4 Others (9.18) (16.22)
Total Profit before tax 54.75 103.46
i. Finance cost 155.30 317.26
ii. Other Unallocable Expenditure net off Unallocable income 1.58 (1.60)
Profit before tax (102.13) (212.20)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Printing 4,582.57 4,582.57
2 Flexible Packaging 5,893.82 5,893.82
3 Paper Board Packaging 2,252.12 2,252.12
4 Others 380.99 380.99
Total Segment Asset 13,109.50 13,109.50
Un-allocable Assets 2,869.40 2,869.40
Net Segment Asset 15,978.90 15,978.90
4 Segment Liabilities
Segment Liabilities
1 Printing 1,088.23 1,088.23
2 Flexible Packaging 1,781.14 1,781.14
3 Paper Board Packaging 630.16 630.16
4 Others 62.53 62.53
Total Segment Liabilities 3,562.06 3,562.06
Un-allocable Liabilities 6,013.87 6,013.87
Net Segment Liabilities 9,575.93 9,575.93
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans 519000 1165000
Total Amount of items that will not be reclassified to profit and loss 5.19 11.65
2 Income tax relating to items that will not be reclassified to profit or loss 1.35 3.03
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 3.84 8.62



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (212.20)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 317.26
Adjustments for decrease (increase) in inventories 176.43
Adjustments for decrease (increase) in trade receivables, current 269.34
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 (25.56)
Adjustments for increase (decrease) in trade payables, current 224.27
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 220.69
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 36.56
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 (10.94)
Adjustments for dividend income 0.00
Adjustments for interest income 11.41
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.10
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) 1,196.74
Net cash flows from (used in) operations 984.54
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 45.93
Other inflows (outflows) of cash (204.62)
Net cash flows from (used in) operating activities 733.99
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 37.04
Purchase of property, plant and equipment 49.91
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 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 11.41
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 167.56
Net cash flows from (used in) investing activities 166.10
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 106.20
Repayments of borrowings 654.06
Payments of lease liabilities 36.44
Dividends paid 0.00
Interest paid 299.57
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (12.80)
Net cash flows from (used in) financing activities (896.67)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3.42
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 3.42
Cash and cash equivalents cash flow statement at beginning of period 14.12
Cash and cash equivalents cash flow statement at end of period 17.54





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 SARDA & PAREEK LLP Yes 31-12-2025


Amount in (Lakhs)

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 Orient Press Limited Ramvilas Maheshwari Chairman & Managing Director Remuneration 10.16 Approved 10.16 1.08 1.53
2 Orient Press Limited Rajaram Maheshwari Executive Director Remuneration 10.16 Approved 10.16 1.08 1.53
3 Orient Press Limited Prakash Maheshwari Whole-time Director Remuneration 6.77 Approved 6.77 0.77 1.10
4 Orient Press Limited Naveenkr Maheshwari Relative of Chairman & Managing Director Remuneration 10.09 Approved 10.09 2.59 2.20
5 Orient Press Limited Rahul Maheshwari Relative of Executive Director Remuneration 7.04 Approved 7.04 2.51 1.82
6 Orient Press Limited Gopal Somani Chief Financial Officer Remuneration 17.60 Approved 17.60 5.21 4.26
7 Orient Press Limited Shubhangi Bhauwala Company Secretary Remuneration 3.22 Approved 3.22 1.02 0.91
8 Orient Press Limited Orient Fincorp Limited Enterprises owned/controlled by Key Management Personnel/ individuals having control or significant influence or their relatives Interest paid 13.10 Approved 13.10 0.00 13.10
9 Orient Press Limited Salasar Investments & Leasing Private Limited Enterprises owned/controlled by Key Management Personnel/ individuals having control or significant influence or their relatives Interest paid 0.35 Approved 0.35 0.00 0.35
10 Orient Press Limited Fortune Couriers Limited Enterprises owned/controlled by Key Management Personnel/ individuals having control or significant influence or their relatives Interest paid 15.80 Approved 15.80 0.00 15.80
11 Orient Press Limited Ramvilas Maheshwari Chairman & Managing Director Interest paid 7.92 Approved 7.92 0.00 7.92
12 Orient Press Limited Rajaram Maheshwari Executive Director Interest paid 8.58 Approved 8.58 0.00 8.58
13 Orient Press Limited Prakash Maheshwari Whole-time Director Interest paid 7.32 Approved 7.32 0.00 7.32
14 Orient Press Limited Orient Fincorp Limited Enterprises owned/controlled by Key Management Personnel/ individuals having control or significant influence or their relatives Any other transaction Unsecured Loan Obtained (Short Term Borrowing) 1,200.00 Approved 55.00 360.00 406.00
15 Orient Press Limited Fortune Couriers Limited Enterprises owned/controlled by Key Management Personnel/ individuals having control or significant influence or their relatives Any other transaction Unsecured Loan Obtained (Short Term Borrowing) 1,400.00 Approved 677.00 299.00 436.00
16 Orient Press Limited Ramvilas Maheshwari Chairman & Managing Director Any other transaction Unsecured Loan Obtained (Short Term Borrowing) 800.00 Approved 171.00 370.00 170.00
17 Orient Press Limited Rajaram Maheshwari Executive Director Any other transaction Unsecured Loan Obtained (Short Term Borrowing) 800.00 Approved 99.00 280.00 189.00
18 Orient Press Limited Prakash Maheshwari Whole-time Director Any other transaction Unsecured Loan Obtained (Short Term Borrowing) 800.00 Approved 141.00 264.00 175.00
19 Orient Press Limited Orient Fincorp Limited Enterprises owned/controlled by Key Management Personnel/ individuals having control or significant influence or their relatives Any other transaction Unsecured Loan repaid (Short Term Borrowing) 9.00 Approved 9.00 0.00 0.00
20 Orient Press Limited Fortune Couriers Limited Enterprises owned/controlled by Key Management Personnel/ individuals having control or significant influence or their relatives Any other transaction Unsecured Loan repaid (Short Term Borrowing) 540.00 Approved 540.00 0.00 0.00
21 Orient Press Limited Ramvilas Maheshwari Chairman & Managing Director Any other transaction Unsecured Loan repaid (Short Term Borrowing) 371.00 Approved 371.00 0.00 0.00
22 Orient Press Limited Rajaram Maheshwari Executive Director Any other transaction Unsecured Loan repaid (Short Term Borrowing) 190.00 Approved 190.00 0.00 0.00
23 Orient Press Limited Prakash Maheshwari Whole-time Director Any other transaction Unsecured Loan repaid (Short Term Borrowing) 230.00 Approved 230.00 0.00 0.00
24 Orient Press Limited Orient Fincorp Limited Enterprises owned/controlled by Key Management Personnel/ individuals having control or significant influence or their relatives Investment 83.23 Approved 0.00 83.23 83.23
25 Orient Press Limited Fortune Couriers Limited Enterprises owned/controlled by Key Management Personnel/ individuals having control or significant influence or their relatives Sale of goods or services 5.04 Approved 2.52 0.00 0.00
26 Orient Press Limited N.L. Packaging Private Limited Enterprises owned/controlled by Key Management Personnel/ individuals having control or significant influence or their relatives Sale of goods or services 19.20 Approved 9.60 0.00 0.00
27 Orient Press Limited Ananta Print And Pack Solution LLP Enterprises owned/controlled by Key Management Personnel/ individuals having control or significant influence or their relatives Sale of goods or services 46.08 Approved 23.04 0.00 0.00
28 Orient Press Limited Deepak Manikant Vaishnav Non -Executive Independent Director Any other transaction Director Sitting Fees 0.41 Approved 0.41 0.00 0.00
29 Orient Press Limited Neha Jagetia Non -Executive Independent Director Any other transaction Director Sitting Fees 0.41 Approved 0.41 0.00 0.00
30 Orient Press Limited Vinay Biyani Non -Executive Independent Director Any other transaction Director Sitting Fees 0.41 Approved 0.41 0.00 0.00
31 Orient Press Limited Salasar Investments & Leasing Private Limited Enterprises owned/controlled by Key Management Personnel/ individuals having control or significant influence or their relatives Any other transaction Unsecured Loan Obtained (Short Term Borrowing) 20.00 Approved 0.00 10.00 10.00
Total value of transaction during the reporting period 2,637.50