Integrated Filing — IndAS



General information about company

Scrip Code 538961
NSE Symbol GENUSPAPER
MSEI Symbol NOTLISTED
ISIN INE949P01018
Name of company GENUS PAPER & BOARDS 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 05-02-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 13-02-2026   14:30:00
End date and time of board meeting 13-02-2026   16:40:00
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 23,752.23 73,746.92
Other income 2.63 15.04
Total income 23,754.86 73,761.96
2 Expenses
(a) Cost of materials consumed 16,432.57 52,060.80
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 668.22 820.16
(d) Employee benefit expense 837.22 2,492.67
(e) Finance costs 1,136.07 3,267.36
(f) Depreciation, depletion and amortisation expense 548.49 2,056.90
(f) Other Expenses
1 Others 3,985.24 12,302.03
Total other expenses 3,985.24 12,302.03
Total expenses 23,607.81 72,999.92
3 Total profit before exceptional items and tax 147.05 762.04
4 Exceptional items 0.00 0.00
5 Total profit before tax 147.05 762.04
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (141.19) (182.25)
9 Total tax expenses (141.19) (182.25)
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 288.24 944.29
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 288.24 944.29
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 288.24 944.29
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 2,571.26 2,571.26
Face value of equity share capital 1 1
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 0.11 0.37
Diluted earnings (loss) per share from continuing operations 0.11 0.37
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 0.11 0.37
Diluted earnings (loss) per share from continuing and discontinued operations 0.11 0.37
24 Debt equity ratio
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 unaudited consolidated financial results of Genus Paper & Boards Limited (“the Company”) have been reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at their meeting held on February 13, 2026. Limited review of these results as required under Regulation 33 of SEBI (LODR) Regulations, 2015, has been completed by the statutory auditors of the Company. The Statutory Auditor has issued an unqualified review report thereon. 2.The above unaudited consolidated financial results of the Company have been prepared in accordance with Indian Accounting Standards (IND AS) prescribed under section 133 of The Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended. 3.The Company has incurred significant capital expenditure during the previous years. Pursuant to this, the Company undertook a reassessment of the remaining useful life of its Plant and Machinery based on a technical evaluation carried out by an independent Chartered Engineer. Based on the said assessment, the revised residual life of the assets has been determined to be 35–40 years. Accordingly, the financial impact arising from the revision in residual life, the consequential effect on depreciation and carrying value, has been accounted for prospectively from the current quarter onwards. 4.Segment information is presented in the consolidated financial results as permitted under IND-AS 108 Operating Segments. 5.As on December 31, 2025, the Company has only one wholly owned subsidiary namely, Genus Paper and Coke Limited.



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)
1 Paper Business 22,070.86 71,397.01
2 Coke Business 1,683.99 2,364.95
3 Strategic Investment Activity 0.00 0.00
Total Segment Revenue 23,754.85 73,761.96
Less: Inter segment revenue 0.00 0.00
Revenue from operations 23,754.85 73,761.96
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Paper Business 1,290.73 4,161.41
2 Coke Business (5.69) (126.24)
3 Strategic Investment Activity (1.92) (5.78)
Total Profit before tax 1,283.12 4,029.39
i. Finance cost 1,136.07 3,267.36
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 147.05 762.03
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Paper Business 1,02,065.37 1,02,065.37
2 Coke Business 5,592.39 5,592.39
3 Strategic Investment Activity 8,311.28 8,311.28
Total Segment Asset 1,15,969.04 1,15,969.04
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,15,969.04 1,15,969.04
4 Segment Liabilities
Segment Liabilities
1 Paper Business 1,07,581.77 1,07,581.77
2 Coke Business 5,592.39 5,592.39
3 Strategic Investment Activity 2,794.88 2,794.88
Total Segment Liabilities 1,15,969.04 1,15,969.04
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 1,15,969.04 1,15,969.04
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The Group has made significant strategic Investments in the past and has undertaken the said activity in a focused and organised manner. Effective from April 01, 2020, the Board of Directors of the Company has decided to recognize the ' Strategic Investment Division' as a seperate business division of the Company with a dedicated team reporting directly to the senior management. Consequently, the Chief Opertaing Decision Maker (CODM) reviews the business as two operating segments in standalone financial statement namely ' Paper business' and 'Strategic Investment Activity' and one operating segment namely, 'coke business' in wholly owned subsidiary in consolidated financial statement. In accordance with the core principles of Ind AS 108 Operating Segments, these have been considered as reportable segments of the company. 7.Previous year/period figures has been regrouped/reclassified, wherever necessary to conform to those current year classification.



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
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 0.00 0.00
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 0.00 0.00