Integrated Filing — IndAS



General information about company

Scrip Code 500280
NSE Symbol CENTENKA
MSEI Symbol NOTLISTED
ISIN INE485A01015
Name of company CENTURY ENKA 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 06-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Single segment
Description of single segment SYNTHETIC YARN
Start date and time of board meeting 06-02-2026   12:00:00
End date and time of board meeting 06-02-2026   14:03:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 41,165.00 1,22,188.00
Other income 892.00 3,087.00
Total income 42,057.00 1,25,275.00
2 Expenses
(a) Cost of materials consumed 23,868.00 71,501.00
(b) Purchases of stock-in-trade 12.00 1,396.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 239.00 2,089.00
(d) Employee benefit expense 3,332.00 9,614.00
(e) Finance costs 76.00 231.00
(f) Depreciation, depletion and amortisation expense 1,357.00 4,082.00
(f) Other Expenses
1 Power and fuel 4,684.00 14,056.00
2 Other Expenses 4,945.00 14,295.00
Total other expenses 9,629.00 28,351.00
Total expenses 38,513.00 1,17,264.00
3 Total profit before exceptional items and tax 3,544.00 8,011.00
4 Exceptional items (366.00) (366.00)
5 Total profit before tax 3,178.00 7,645.00
6 Tax expense
7 Current tax 664.00 1,446.00
8 Deferred tax 127.00 21.00
9 Total tax expenses 791.00 1,467.00
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 2,387.00 6,178.00
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 (14.00) (34.00)
16 Total profit (loss) for period 2,373.00 6,144.00
17 Other comprehensive income net of taxes 132.00 399.00
18 Total Comprehensive Income for the period 2,505.00 6,543.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,373.00 6,144.00
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 132.00 399.00
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 2,185.00 2,185.00
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 10.86 28.12
Diluted earnings (loss) per share from continuing operations 10.86 28.12
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 10.86 28.12
Diluted earnings (loss) per share from continuing and discontinued operations 10.86 28.12
24 Debt equity ratio 0.0200 0.0200
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above results have been reviewed and recommended for approval by the Audit Committee to the Board of Directors and have been approved by the Board of Directors at its meeting held on 6th February, 2026. The Statutory Auditors have carried out limited review of the above financial results and their report contains emphasis with respect to matter disclosed in note 3 below. 2 The Companys business activity falls within a single operating segment i.e. Synthetic Yarn. 3 Excise Department had issued an order dated 31st December 2013 denying the applicability of Notification No. 6 2000 dated 1st March 2000 and raised a demand of Rs.22927 lacs plus interest thereon and penalty equivalent to duty demand amount In this matter Customs Excise and Service Tax Appellate Tribunal CESTAT in its order dated 20th December 2019 upheld the denial of aforesaid notification and remanded back the matter to Central Excise Department to redetermine quantum of duty short paid imposition of equal amount of penalty on redetermined amount of duty demand and applicable interest The Commissioner CGST & Central Excise Raigad has redetermined assessable value pursuant to order of CESTAT and confirmed the demand amounting to Rs.730 lacs as against above demand of Rs.22927 lacs, interest at appropriate rate on the duty and equal amount of penalty vide its order dated 8th September 2020. Against the said order of the Commissioner CGST and Central Excise Raigad Department has filed an appeal before the Appellate Tribunal. The Companys appeal in the matter is pending before the honble Supreme Court of India. The Company has deposited the amount of duty of Rs.730 Lacs under protest The Company has been advised by legal experts that it has a fair chance of ultimately succeeding in the matter and accordingly no provision is required to be made in the accounts. 4 The Government of India has notified the Code on Wages 2019 the Industrial Relations Code 2020 the Code on Social Security 2020 and the Occupational Safety Health and Working Conditions Code 2020 Labour Codes with effect from 21st November 2025 which consolidates 29 existing labour laws. The Labour Codes amongst other things introduce changes including a uniform definition of wages and enhanced benefits relating to leave. The Ministry of Labour & Employment has issued draft Central Rules and FAQs to facilitate assessment of the financial impact arising from these regulatory changes. In accordance with the guidance issued by the Institute of Chartered Accountants of India and based on actuarial valuation the Company has assessed and disclosed the financial Impact of these changes as Statutory Impact of New Labour Codes under Exceptional Items in the financial results for the three months and nine months ended 31st December 2025. The Company has recognized Rs 366 Lacs as Statutory Impact of New Labour Codes towards additional Gratuity classified as past service cost primarily due to the revised definition of wages under the Labour Codes. The Company continues to monitor the developments relating to the Implementation of the Labour Codes and will review the estimates as further clarification and Rules are notified.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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)
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



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 Items that will not be reclassified to profit or loss 241.00 553.00
Total Amount of items that will not be reclassified to profit and loss 241.00 553.00
2 Income tax relating to items that will not be reclassified to profit or loss 62.00 107.00
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss (63.00) (63.00)
Total Amount of items that will be reclassified to profit and loss (63.00) (63.00)
4 Income tax relating to items that will be reclassified to profit or loss (16.00) (16.00)
5 Total Other comprehensive income 132.00 399.00