| Scrip Code | 500136 |
|---|---|
| NSE Symbol | ESTER |
| MSEI Symbol | NOTLISTED |
| ISIN | INE778B01029 |
| Name of company | ESTER INDUSTRIES 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 | 13-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 08-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 13-05-2026 13:00:00 |
| End date and time of board meeting | 13-05-2026 15:00:00 |
| 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 |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 34,382.05 | 1,37,519.49 | |
| Other income | 130.71 | 1,752.80 | |
| Total income | 34,512.76 | 1,39,272.29 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 21,410.28 | 90,332.72 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,319.22) | (1,947.10) |
| (d) | Employee benefit expense | 2,271.55 | 8,295.70 |
| (e) | Finance costs | 1,620.77 | 6,490.98 |
| (f) | Depreciation, depletion and amortisation expense | 1,766.31 | 6,992.94 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 7,790.98 | 31,383.99 |
| Total other expenses | 7,790.98 | 31,383.99 | |
| Total expenses | 33,540.67 | 1,41,549.23 | |
| 3 | Total profit before exceptional items and tax | 972.09 | (2,276.94) |
| 4 | Exceptional items | (28.28) | (151.03) |
| 5 | Total profit before tax | 943.81 | (2,427.97) |
| 6 | Tax expense | ||
| 7 | Current tax | 212.27 | 327.90 |
| 8 | Deferred tax | (55.86) | (8.77) |
| 9 | Total tax expenses | 156.41 | 319.13 |
| 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 | 787.40 | (2,747.10) |
| 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 | 787.40 | (2,747.10) |
| 17 | Other comprehensive income net of taxes | 42.54 | 47.05 |
| 18 | Total Comprehensive Income for the period | 829.94 | (2,700.05) |
| 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 | 4,879.31 | 4,879.31 | |
| Face value of equity share capital | 5 | 5 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 0.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 0.81 | -2.82 | |
| Diluted earnings (loss) per share from continuing operations | 0.81 | -2.82 | |
| 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 | 0.81 | -2.82 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.81 | -2.82 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Please refer the notes mentioned in the financial results filed in PDF format. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 97,807.80 | |
| Capital work-in-progress | 3,618.30 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 32.82 | |
| 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 | 2,378.57 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 15.55 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 1,596.34 |
| Total of other non-current financial assets | 1,596.34 | |
| Total non-current financial assets | 3,990.46 | |
| Deferred tax assets (net) | 277.42 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 1,029.44 |
| Total of other non-current assets | 1,029.44 | |
| Total non-current assets | 1,06,756.24 | |
| 2 | Current assets | |
| Inventories | 20,871.43 | |
| Current financial asset | ||
| Current investments | 5,457.14 | |
| Trade receivables, current | 18,494.01 | |
| Cash and cash equivalents | 117.09 | |
| Bank balance other than cash and cash equivalents | 10,368.95 | |
| Loans, current | 66.47 | |
| Other current financial assets | ||
| Total of other current financial assets | 140.39 | |
| Total current financial assets | 34,644.05 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other current assets | 5,114.21 |
| Total of other current assets | 5,114.21 | |
| Total current assets | 60,629.69 | |
| 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 | 1,67,385.93 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 4,879.31 | |
| Other equity | 73,393.69 | |
| Total equity attributable to owners of parent | 78,273.00 | |
| Non controlling interest | 0.00 | |
| Total equity | 78,273.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 40,495.98 | |
| 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 | ||
| Total of other non-current financial liabilities | ||
| Total non-current financial liabilities | 40,495.98 | |
| Provisions, non-current | 1,225.07 | |
| Deferred tax liabilities (net) | 2,379.88 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 2,909.62 |
| Total of other non-current liabilities | 2,909.62 | |
| Total non-current liabilities | 47,010.55 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 32,404.96 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 1,809.94 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 4,842.99 | |
| Total Trade payable | 6,652.93 | |
| Other current financial liabilities | ||
| 1 | Other current financial liabilities | 1,493.68 |
| Total of other current financial liabilities | 1,493.68 | |
| Total current financial liabilities | 40,551.57 | |
| Other current liabilities | 1,018.23 | |
| 1 | Other current liabilities | 1,018.23 |
| Total of other current liabilities | 1,018.23 | |
| Provisions, current | 400.11 | |
| Current tax liabilities (Net) | 132.47 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 42,102.38 | |
| 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 | 89,112.93 | |
| Total equity and liabilites | 1,67,385.93 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Polyester chips and film | 32,119.59 | 1,19,589.18 | ||||
| 2 | Speciality polymers | 2,262.46 | 17,930.31 | ||||
| Total Segment Revenue | 34,382.05 | 1,37,519.49 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 34,382.05 | 1,37,519.49 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Polyester chips and film | 4,166.41 | 4,722.96 | ||||
| 2 | Speciality polymers | 623.81 | 5,865.29 | ||||
| Total Profit before tax | 4,790.22 | 10,588.25 | |||||
| i. Finance cost | 1,620.77 | 6,490.98 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 2,225.64 | 6,525.24 | |||||
| Profit before tax | 943.81 | (2,427.97) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Polyester chips and film | 1,23,885.07 | 1,23,885.07 | ||||
| 2 | Speciality polymers | 11,342.06 | 11,342.06 | ||||
| Total Segment Asset | 1,35,227.13 | 1,35,227.13 | |||||
| Un-allocable Assets | 32,158.80 | 32,158.80 | |||||
| Net Segment Asset | 1,67,385.93 | 1,67,385.93 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Polyester chips and film | 51,423.61 | 51,423.61 | ||||
| 2 | Speciality polymers | 246.38 | 246.38 | ||||
| Total Segment Liabilities | 51,669.99 | 51,669.99 | |||||
| Un-allocable Liabilities | 37,442.94 | 37,442.94 | |||||
| Net Segment Liabilities | 89,112.93 | 89,112.93 | |||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 | Re-measurement loss onf defined benefit plans | (27.67) | (27.57) |
| Total Amount of items that will not be reclassified to profit and loss | (27.67) | (27.57) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (10.50) | (8.85) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Effective portion of (loss)/gain on hedging instruments in cash flow hedge | 82.25 | 92.98 |
| Total Amount of items that will be reclassified to profit and loss | 82.25 | 92.98 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 22.54 | 27.21 |
| 5 | Total Other comprehensive income | 42.54 | 47.05 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | (2,427.97) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 5,739.79 | |||||
| Adjustments for decrease (increase) in inventories | (4,674.54) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (1,160.32) | |||||
| 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 | (628.11) | |||||
| Adjustments for other financial assets, non-current | 34.52 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 2,038.68 | |||||
| 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 | 6,992.94 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 117.76 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 772.80 | |||||
| Adjustments for other financial liabilities, non-current | 6.97 | |||||
| Adjustments for unrealised foreign exchange losses gains | 3,589.93 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 861.18 | |||||
| Adjustments for share-based payments | 54.25 | |||||
| Adjustments for fair value losses (gains) | (30.45) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (479.64) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 312.81 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 11,826.21 | |||||
| Net cash flows from (used in) operations | 9,398.24 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 543.76 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 8,854.48 | |||||
| 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 | 2,167.41 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 1,740.64 | |||||
| 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 | 0.00 | |||||
| Purchase of property, plant and equipment | 6,144.19 | |||||
| Proceeds from sales of investment property | 25.55 | |||||
| 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 | 733.18 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (6,683.91) | |||||
| Net cash flows from (used in) investing activities | (11,642.60) | |||||
| 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 | 177.22 | |||||
| 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 | 11,661.93 | |||||
| Repayments of borrowings | 8,963.83 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 585.52 | |||||
| Interest paid | 5,663.61 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 4,022.63 | |||||
| Net cash flows from (used in) financing activities | 648.82 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (2,139.30) | |||||
| 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 | (2,139.30) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 2,256.39 | |||||
| Cash and cash equivalents cash flow statement at end of period | 117.09 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| 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 | Walker Chandiok & Co. LLP | Yes | 31-05-2028 | ||
|---|---|---|---|---|---|