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 14-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-02-2026
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 14-02-2026   18:30:00
End date and time of board meeting 14-02-2026   20:00:00
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 1,765.99 2,692.78
Other income 2,172.12 6,856.30
Total income 3,938.11 9,549.08
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 1,758.58 2,658.03
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.03 0.03
(d) Employee benefit expense 266.83 958.47
(e) Finance costs 16.98 72.23
(f) Depreciation, depletion and amortisation expense 57.51 198.49
(f) Other Expenses
1 Other Expenses 468.88 1,248.43
2 Stores & Spares Consumed 0.02 0.26
Total other expenses 468.90 1,248.69
Total expenses 2,568.83 5,135.94
3 Total profit before exceptional items and tax 1,369.28 4,413.14
4 Exceptional items 0.00 17.44
5 Total profit before tax 1,369.28 4,430.58
6 Tax expense
7 Current tax 577.59 944.98
8 Deferred tax 116.59 553.53
9 Total tax expenses 694.18 1,498.51
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 675.10 2,932.07
12 Profit (loss) from discontinued operations before tax 251.45 305.63
13 Tax expense of discontinued operations 62.64 85.37
14 Net profit (loss) from discontinued operation after tax 188.81 220.26
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 19.36 (158.94)
16 Total profit (loss) for period 883.27 2,993.39
17 Other comprehensive income net of taxes (1,520.60) (1,150.75)
18 Total Comprehensive Income for the period (637.33) 1,842.64
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 883.28 2,993.41
Total profit or loss, attributable to non-controlling interests (0.01) (0.01)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (637.31) 1,842.66
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.01) (0.01)
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 0.44 1.77
Diluted earnings (loss) per share from continuing operations 0.44 1.77
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0.12 0.14
Diluted earnings (loss) per share from discontinued operations 0.12 0.14
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.56 1.91
Diluted earnings (loss) per share from continuing and discontinued operations 0.56 1.91
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Continued operation Trading 1,834.60 3,296.04
2 Discontinued Operations packaging 1,709.09 8,213.18
3 Trading 0.00 0.00
4 Discontinued Operations petrochemical 0.0037317 2,750.23
5 Packaging continue operations 0.00 0.00
Total Segment Revenue 3,916.86 14,259.45
Less: Inter segment revenue 68.61 603.26
Revenue from operations 3,848.25 13,656.19
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Continued operation Trading 0.00 0.00
2 Discontinued Operations packaging 320.06 908.89
3 Trading 7.42 34.75
4 Discontinued Operations petrochemical 0.00 0.00
5 Packaging continue operations 19.36 (158.94)
Total Profit before tax 346.84 784.70
i. Finance cost 16.98 72.23
ii. Other Unallocable Expenditure net off Unallocable income (1,378.84) (4,468.05)
Profit before tax 1,708.70 5,180.52
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Continued operation Trading 0.00 0.00
2 Discontinued Operations packaging 1,310.45 1,310.45
3 Trading 2,778.75 2,778.75
4 Discontinued Operations petrochemical 821.81 821.81
5 Packaging continue operations 0.00 0.00
Total Segment Asset 4,911.01 4,911.01
Un-allocable Assets 1,26,652.21 1,26,652.21
Net Segment Asset 1,31,563.22 1,31,563.22
4 Segment Liabilities
Segment Liabilities
1 Continued operation Trading 0.00 0.00
2 Discontinued Operations packaging 451.53 451.53
3 Trading 1,343.59 1,343.59
4 Discontinued Operations petrochemical 36.89 36.89
5 Packaging continue operations 0.00 0.00
Total Segment Liabilities 1,832.01 1,832.01
Un-allocable Liabilities 5,357.75 5,357.75
Net Segment Liabilities 7,189.76 7,189.76
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 Remeasurement of defined benefit plans (38.59) (60.99)
2 Equity instruments through OCI (2,103.67) (2,148.29)
3 Change in revaluation surplus - Freehold Land 0.00 0.00
4 Deferred Tax on above 529.33 345.69
Total Amount of items that will not be reclassified to profit and loss (1,612.93) (1,863.59)
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 172.34 663.54
2 Debt instruments through OCI (80.01) 49.30
Total Amount of items that will be reclassified to profit and loss 92.33 712.84
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (1,520.60) (1,150.75)