| Scrip Code | 500135 |
|---|---|
| NSE Symbol | EPL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE255A01020 |
| Name of company | EPL 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 | 13-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-02-2026 |
| 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 | Geographical |
| Description of single segment | |
| Start date and time of board meeting | 13-02-2026 14:00:00 |
| End date and time of board meeting | 13-02-2026 15:41:00 |
| 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 |
| 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 | 1,14,880.00 | 3,46,260.00 | |
| Other income | 1,450.00 | 3,440.00 | |
| Total income | 1,16,330.00 | 3,49,700.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 50,360.00 | 1,47,820.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (5,110.00) | (9,740.00) |
| (d) | Employee benefit expense | 23,300.00 | 69,160.00 |
| (e) | Finance costs | 2,880.00 | 8,540.00 |
| (f) | Depreciation, depletion and amortisation expense | 9,680.00 | 28,080.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 23,250.00 | 68,100.00 |
| Total other expenses | 23,250.00 | 68,100.00 | |
| Total expenses | 1,04,360.00 | 3,11,960.00 | |
| 3 | Total profit before exceptional items and tax | 11,970.00 | 37,740.00 |
| 4 | Exceptional items | (1,200.00) | (1,200.00) |
| 5 | Total profit before tax | 10,770.00 | 36,540.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,160.00 | 8,200.00 |
| 8 | Deferred tax | 210.00 | (760.00) |
| 9 | Total tax expenses | 2,370.00 | 7,440.00 |
| 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 | 8,400.00 | 29,100.00 |
| 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 | (90.00) | (40.00) |
| 16 | Total profit (loss) for period | 8,310.00 | 29,060.00 |
| 17 | Other comprehensive income net of taxes | 3,620.00 | 16,920.00 |
| 18 | Total Comprehensive Income for the period | 11,930.00 | 45,980.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 8,170.00 | 28,600.00 | |
| Total profit or loss, attributable to non-controlling interests | 140.00 | 460.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 11,780.00 | 45,460.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 150.00 | 520.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 6,410.00 | 6,410.00 | |
| 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 | 2.55 | 8.94 | |
| Diluted earnings (loss) per share from continuing operations | 2.55 | 8.92 | |
| 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 | 2.55 | 8.94 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 2.55 | 8.92 | |
| 24 | Debt equity ratio | 0.2800 | 0.2800 |
| 25 | Debt service coverage ratio | 3.2700 | 1.6700 |
| 26 | Interest service coverage ratio | 4.7100 | 5.2700 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Note 1 and 2. pls refer pdf filing. 3. EPL Limited (the 'Holding Company') and its subsidiaries are together referred to as 'the Group' in the following notes. The above consolidated unaudited financial results (the 'results') of the Group and its associate have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting ('Ind AS 34'), prescribed under section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 and Regulation 52(4) of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 (as amended) read with SEBI Master Circular SEBI/HO/DDHS/DDHS-PoD-1/P/CIR/2025/0000000103 dated 11 July 2025. These results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13 February 2026. The statutory auditors have carried out a limited review of the above results for the quarter and nine months ended 31 December 2025. 4. Exceptional items represent following: (i) The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes ('New Labour Codes'), effective 21 November 2025. The Group has assessed the estimated financial implication arising from implementation of New Labour Codes which has resulted in an increase in gratuity liability arising out of past service cost by Rs. 53 million primarily due to change in the definition of wages”. Considering the materiality, regulatory driven and non-recurring nature of this impact, the Group has presented it as an exceptional item in these financial results for the quarter and nine months ended 31 December 2025. The Group continues to monitor the finalisation of Central and State Rules and clarifications from the Government on other aspects of the New Labour Codes and would provide appropriate accounting effect on the basis of such developments, as needed. (ii) Due to closure of a factory unit in one of its subsidiary, the Group has incurred a cost of Rs. 67 million for the quarter and nine months ended 31 December 2025. (iii) Owing to restructuring of operations in Europe region, the Group had incurred a cost of Rs. 36 million during the year ended 31 March 2025. 5. During the quarter ended 31 December 2025, the Holding Company has allotted 1,70,032 equity shares of face value Rs. 2 each to option grantees upon exercise of options under the Holding Company's Employee Stock Option Scheme 2020. 6. The Board of Directors, on the recommendation of Nomination and Remuneration Committee, appointed Mr. Hemant Bakshi as the Managing Director and Chief Executive Officer for a period of five years with effect from 01 January 2026, subject to approval of shareholders of the Holding Company, in the ensuing meeting. 7. Amounts shown as '0' in the above results represent value less than Rupee one million. |
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| Debt equity ratio | |
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| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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) | |||||||
| 1 | AMESA | 38,770.00 | 1,15,200.00 | ||||
| 2 | EAP | 29,510.00 | 85,840.00 | ||||
| 3 | AMERICAS | 32,290.00 | 96,710.00 | ||||
| 4 | EUROPE | 24,370.00 | 78,010.00 | ||||
| 5 | Unallocated | 0.0004 | 0.0013 | ||||
| 6 | Inter segmental elimination | (10,100.00) | (29,630.00) | ||||
| Total Segment Revenue | 1,14,880.00 | 3,46,260.00 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 1,14,880.00 | 3,46,260.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | AMESA | 4,390.00 | 13,060.00 | ||||
| 2 | EAP | 5,080.00 | 14,380.00 | ||||
| 3 | AMERICAS | 3,880.00 | 11,640.00 | ||||
| 4 | EUROPE | 600.00 | 4,950.00 | ||||
| 5 | Unallocated | 0.00 | (40.00) | ||||
| 6 | Inter segmental elimination | (550.00) | (1,150.00) | ||||
| Total Profit before tax | 13,400.00 | 42,840.00 | |||||
| i. Finance cost | 2,880.00 | 8,540.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (160.00) | (2,200.00) | |||||
| Profit before tax | 10,680.00 | 36,500.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | AMESA | 1,47,870.00 | 1,47,870.00 | ||||
| 2 | EAP | 1,05,110.00 | 1,05,110.00 | ||||
| 3 | AMERICAS | 1,09,930.00 | 1,09,930.00 | ||||
| 4 | EUROPE | 91,290.00 | 91,290.00 | ||||
| 5 | Unallocated | 26,390.00 | 26,390.00 | ||||
| 6 | Inter segmental elimination | (15,540.00) | (15,540.00) | ||||
| Total Segment Asset | 4,65,050.00 | 4,65,050.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 4,65,050.00 | 4,65,050.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | AMESA | 40,100.00 | 40,100.00 | ||||
| 2 | EAP | 38,520.00 | 38,520.00 | ||||
| 3 | AMERICAS | 24,490.00 | 24,490.00 | ||||
| 4 | EUROPE | 23,170.00 | 23,170.00 | ||||
| 5 | Unallocated | 82,000.00 | 82,000.00 | ||||
| 6 | Inter segmental elimination | (10,550.00) | (10,550.00) | ||||
| Total Segment Liabilities | 1,97,730.00 | 1,97,730.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 1,97,730.00 | 1,97,730.00 | |||||
| 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 | 01-10-2025 | 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 | Remeasurement gains/(losses) on defined benefit plan | (40.00) | (70.00) |
| Total Amount of items that will not be reclassified to profit and loss | (40.00) | (70.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (10.00) | (20.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences on translation of financial results of foreign operations | 3,650.00 | 16,970.00 |
| Total Amount of items that will be reclassified to profit and loss | 3,650.00 | 16,970.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 3,620.00 | 16,920.00 |