| 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 | 14-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-05-2026 |
| 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 | Standalone |
| 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 | Single segment |
| Description of single segment | Manufacturing of Laminated Plastic Tubes and Laminates |
| Start date and time of board meeting | 14-05-2026 14:30:00 |
| End date and time of board meeting | 14-05-2026 16:00:00 |
| 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 |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public | Yes |
| (II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication? | |
| (b) If answer to above question is No, please explain the reason for not complying. | |
| Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? | Yes |
| Latest Date on which RPT policy is updated | 13-02-2026 |
| Indicate Company website link for updated RPT policy of the Company | https://www.eplglobal.com/wp-content/uploads/2025/04/Policy-on-Related-Party-Transaction.pdf |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| There was no default on Loans and Debt Securities of the Company. | |
| 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 | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 35,310.00 | 1,38,290.00 | |
| Other income | 3,040.00 | 21,230.00 | |
| Total income | 38,350.00 | 1,59,520.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 16,950.00 | 68,640.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 290.00 | (2,030.00) |
| (d) | Employee benefit expense | 4,680.00 | 17,900.00 |
| (e) | Finance costs | 1,010.00 | 3,300.00 |
| (f) | Depreciation, depletion and amortisation expense | 3,330.00 | 12,230.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 7,410.00 | 28,570.00 |
| Total other expenses | 7,410.00 | 28,570.00 | |
| Total expenses | 33,670.00 | 1,28,610.00 | |
| 3 | Total profit before exceptional items and tax | 4,680.00 | 30,910.00 |
| 4 | Exceptional items | (1,620.00) | (2,150.00) |
| 5 | Total profit before tax | 3,060.00 | 28,760.00 |
| 6 | Tax expense | ||
| 7 | Current tax | (710.00) | (40.00) |
| 8 | Deferred tax | (510.00) | (690.00) |
| 9 | Total tax expenses | (1,220.00) | (730.00) |
| 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 | 4,280.00 | 29,490.00 |
| 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 | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 4,280.00 | 29,490.00 |
| 17 | Other comprehensive income net of taxes | 100.00 | 20.00 |
| 18 | Total Comprehensive Income for the period | 4,380.00 | 29,510.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | |||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | |||
| 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 | 1,11,660.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 1.33 | 9.22 | |
| Diluted earnings (loss) per share from continuing operations | 1.33 | 9.2 | |
| 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 | 1.33 | 9.22 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.33 | 9.2 | |
| 24 | Debt equity ratio | 0.3600 | 0.3600 |
| 25 | Debt service coverage ratio | 2.9800 | 4.5500 |
| 26 | Interest service coverage ratio | 4.0300 | 9.7100 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | For Note nos. 1, 2 & 3, please refer the standalone financial results filed in pdf format. 4. The above standalone financial results (the 'results') are prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (Ind AS) specified under section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 and other accounting principles generally accepted in India and are in compliance with the presentation and disclosure requirements of Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 (as amended) read with SEBI Master Circular SEBI/HO/DDHS/DDHS-PoD/P/CIR/2025/0000000137 dated 15 October 2025 (as amended). These results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 14 May 2026. 5. Figures for the quarters ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited figures in respect of full financial year and the published year-to-date figures upto the third quarter of the relevant financial year, which were subjected to limited review by the statutory auditors. 6. Amounts shown as '0' in the results represent value less than Rupee one million. 7. For Note 7, please refer the standalone financial results filed in pdf format. 8. The Company publishes standalone financial results along with the consolidated financial results. Accordingly, as per Ind AS 108 'Operating Segments', no disclosures related to the segments are presented in these results. 9. Pursuant to Employees Stock Options Scheme 2025, the Company has granted 933,290 stock options during the quarter ended 31 March 2026. 10. During the quarter ended 31 March 2026, the Company has allotted 28,938 equity shares of face value Rs. 2 each to option grantees upon exercise of stock options under the Company's Employee Stock Option Scheme 2020. 11. The Board of Directors of the Company, at its meeting held on 29 March 2026 approved the Scheme of amalgamation (by way of merger by absorption) of Indovida India Private Limited (“Indovida India”) with the Company and their respective shareholders on a going concern basis, under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 and the rules framed thereunder, in consideration for the issuance and allotment of the equity shares of the Company to the shareholders of Indovida India in accordance with the share exchange ratio stipulated in the Scheme (“Merger”). The Merger is subject to necessary statutory and regulatory approvals under the applicable laws. 12. 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 Company has assessed the estimated financial implication arising from implementation of New Labour Codes which has resulted in an increase in gratuity and compensated absences liability arising out of past service cost by Rs. 6 million during the quarter ended 31 March 2026, Rs. 53 million during the quarter ended 31 December 2025 and Rs. 59 million for the year ended 31 March 2026, primarily due to change in the definition of wages”. Considering the materiality, regulatory driven and non-recurring nature of this impact, the Company has presented it as exceptional item in these financial results. The Company 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) Owing to the proposed merger as referred in note 11 above, the Company has incurred a cost of Rs. 156 million towards various services for the quarter and year ended 31 March 2026. 13. The Board of Directors at its meeting held on 14 May 2026 has recommended a final dividend of Rs. xx per equity share of Rs. 2 each fully paid up, subject to approval of shareholders at the ensuing shareholders meeting. |
|---|
| 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 | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 69,320.00 | |
| Capital work-in-progress | 2,620.00 | |
| Investment property | 0.00 | |
| Goodwill | 10,170.00 | |
| Other intangible assets | 1,070.00 | |
| Intangible assets under development | 480.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 45,200.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Other financial assets | 800.00 |
| Total of other non-current financial assets | 800.00 | |
| Total non-current financial assets | 46,000.00 | |
| Deferred tax assets (net) | 2,210.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 6,400.00 |
| Total of other non-current assets | 6,400.00 | |
| Total non-current assets | 1,38,270.00 | |
| 2 | Current assets | |
| Inventories | 19,330.00 | |
| Current financial asset | ||
| Current investments | 1,000.00 | |
| Trade receivables, current | 32,560.00 | |
| Cash and cash equivalents | 1,960.00 | |
| Bank balance other than cash and cash equivalents | 620.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 3,800.00 | |
| Total current financial assets | 39,940.00 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| Total of other current assets | ||
| Total current assets | 59,270.00 | |
| 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 | 1,97,540.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 6,410.00 | |
| Other equity | 1,11,660.00 | |
| Total equity attributable to owners of parent | 1,18,070.00 | |
| Non controlling interest | ||
| Total equity | 1,18,070.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 24,570.00 | |
| 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 | ||
| 1 | Lease liabilities | 7,190.00 |
| Total of other non-current financial liabilities | 7,190.00 | |
| Total non-current financial liabilities | 31,760.00 | |
| Provisions, non-current | 2,330.00 | |
| Deferred tax liabilities (net) | 0.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 34,090.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 18,320.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 570.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 16,740.00 | |
| Total Trade payable | 17,310.00 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 2,210.00 |
| 2 | Other financial liabilities | 3,760.00 |
| Total of other current financial liabilities | 5,970.00 | |
| Total current financial liabilities | 41,600.00 | |
| Other current liabilities | 1,160.00 | |
| 1 | Other current liabilities | 1,160.00 |
| Total of other current liabilities | 1,160.00 | |
| Provisions, current | 2,620.00 | |
| Current tax liabilities (Net) | ||
| Deferred government grants, Current | ||
| Total current liabilities | 45,380.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 79,470.00 | |
| Total equity and liabilites | 1,97,540.00 | |
| 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 | Standalone | Standalone | |||||
| 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 | |||||||
| 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 | Standalone | Standalone |
| 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 | (130.00) | (30.00) |
| 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 | 30.00 | 10.00 |
| 5 | Total Other comprehensive income | 100.00 | 20.00 |
| 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 | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 28,760.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 3,300.00 | |||||
| Adjustments for decrease (increase) in inventories | (5,070.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (9,550.00) | |||||
| 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 | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 1,560.00 | |||||
| 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 | 12,230.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 50.00 | |||||
| Adjustments for dividend income | 15,980.00 | |||||
| Adjustments for interest income | 140.00 | |||||
| Adjustments for share-based payments | 540.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (2,460.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 0.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (15,520.00) | |||||
| Net cash flows from (used in) operations | 13,240.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 860.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 12,380.00 | |||||
| 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 | 18,010.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 1,03,690.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 1,02,080.00 | |||||
| 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 | 470.00 | |||||
| Purchase of property, plant and equipment | 15,470.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| 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 | 15,980.00 | |||||
| Interest received | 140.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 2,030.00 | |||||
| Net cash flows from (used in) investing activities | (13,250.00) | |||||
| 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 | 0.00 | |||||
| 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 | 1,110.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 1,71,110.00 | |||||
| Repayments of borrowings | 1,52,240.00 | |||||
| Payments of lease liabilities | 2,040.00 | |||||
| Dividends paid | 15,990.00 | |||||
| Interest paid | 2,310.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (360.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (1,230.00) | |||||
| 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 | (1,230.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 3,190.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 1,960.00 | |||||
| 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 | ||
|---|---|---|---|---|---|
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity/subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | EPL Limited | EPL Propack Philippines, INC | Subsidary Company | Sale of goods or services | 90.00 | Approved | 28.30 | 5.10 | 16.30 | ||||||||||||||||
| 2 | EPL Limited | EPL Propack Philippines, INC | Subsidary Company | Sale of fixed assets | 50.00 | Approved | 0.00 | 11.60 | 0.00 | ||||||||||||||||
| 3 | EPL Limited | EPL Propack Philippines, INC | Subsidary Company | Purchase of goods or services | 20.00 | Approved | 0.00 | 0.90 | 0.00 | ||||||||||||||||
| 4 | EPL Limited | EPL Packaging (Guagzhou) Limited | Subsidary Company | Sale of goods or services | 1,000.00 | Approved | 5.60 | 0.00 | 0.00 | ||||||||||||||||
| 5 | EPL Limited | EPL Packaging (Guagzhou) Limited | Subsidary Company | Sale of goods or services | 1,875.00 | Approved | 875.10 | 465.70 | 417.20 | ||||||||||||||||
| 6 | EPL Limited | EPL Packaging (Guagzhou) Limited | Subsidary Company | Purchase of goods or services | 200.00 | Approved | 88.90 | 17.10 | 82.30 | ||||||||||||||||
| 7 | EPL Limited | EPL Packaging (Jiangsu) Limited | Subsidary Company | Sale of goods or services | 125.00 | Approved | 39.90 | 6.90 | 26.00 | ||||||||||||||||
| 8 | EPL Limited | EPL MISR for Advanced Packaging S.A.E. | Subsidary Company | Sale of goods or services | 2,000.00 | Approved | 356.90 | 271.60 | 223.20 | ||||||||||||||||
| 9 | EPL Limited | EPL MISR for Advanced Packaging S.A.E. | Subsidary Company | Sale of goods or services | 825.00 | Approved | 254.60 | 75.20 | 112.50 | ||||||||||||||||
| 10 | EPL Limited | EPL MISR for Advanced Packaging S.A.E. | Subsidary Company | Purchase of goods or services | 500.00 | Approved | 2.90 | 2.60 | 0.00 | ||||||||||||||||
| 11 | EPL Limited | EPL Americas LLC | Subsidary Company | Sale of goods or services | 13,000.00 | Approved | 5,831.50 | 2,213.00 | 1,962.70 | ||||||||||||||||
| 12 | EPL Limited | EPL Americas LLC | Subsidary Company | Sale of goods or services | 425.00 | Approved | 117.40 | 22.50 | 72.20 | ||||||||||||||||
| 13 | EPL Limited | EPL Americas LLC | Subsidary Company | Purchase of goods or services | 400.00 | Approved | 12.30 | 0.30 | 9.90 | ||||||||||||||||
| 14 | EPL Limited | EPL Poland SP. z.o.o. | Subsidary Company | Sale of goods or services | 4,200.00 | Approved | 1,427.20 | 1,006.00 | 757.00 | ||||||||||||||||
| 15 | EPL Limited | EPL Poland SP. z.o.o. | Subsidary Company | Sale of goods or services | 500.00 | Approved | 152.80 | 14.70 | 44.60 | ||||||||||||||||
| 16 | EPL Limited | EPL Poland SP. z.o.o. | Subsidary Company | Purchase of goods or services | 300.00 | Approved | 0.00 | 16.00 | 0.00 | ||||||||||||||||
| 17 | EPL Limited | EPL Poland SP. z.o.o. | Subsidary Company | Purchase of fixed assets | 900.00 | Approved | 0.00 | 49.10 | 0.00 | ||||||||||||||||
| 18 | EPL Limited | EPL Deutschland GmbH & Co. KG | Subsidary Company | Sale of goods or services | 3,000.00 | Approved | 1.00 | 0.00 | 0.00 | ||||||||||||||||
| 19 | EPL Limited | EPL Deutschland GmbH & Co. KG | Subsidary Company | Sale of goods or services | 1,400.00 | Approved | 235.40 | 90.30 | 119.40 | ||||||||||||||||
| 20 | EPL Limited | EPL Deutschland GmbH & Co. KG | Subsidary Company | Purchase of goods or services | 65.00 | Approved | 3.80 | 0.00 | 3.90 | ||||||||||||||||
| 21 | EPL Limited | EPL Propack UK Limited | Subsidary Company | Sale of goods or services | 15.00 | Approved | 2.40 | 0.30 | 0.70 | ||||||||||||||||
| 22 | EPL Limited | Laminate Packaging Colombia SAS | Subsidary Company | Sale of goods or services | 2,500.00 | Approved | 709.10 | 768.10 | 406.80 | ||||||||||||||||
| 23 | EPL Limited | Laminate Packaging Colombia SAS | Subsidary Company | Sale of goods or services | 325.00 | Approved | 63.80 | 16.80 | 32.60 | ||||||||||||||||
| 24 | EPL Limited | Laminate Packaging Colombia SAS | Subsidary Company | Sale of fixed assets | 600.00 | Approved | 98.50 | 0.00 | 0.00 | ||||||||||||||||
| 25 | EPL Limited | EPL Propack De Mexico S.A. De C.V. | Subsidary Company | Sale of goods or services | 2,500.00 | Approved | 19.00 | 3.50 | 14.80 | ||||||||||||||||
| 26 | EPL Limited | EPL Propack De Mexico S.A. De C.V. | Subsidary Company | Sale of goods or services | 200.00 | Approved | 59.10 | 26.30 | 47.20 | ||||||||||||||||
| 27 | EPL Limited | Lamitube Technology Limited, Mauritius | Subsidary Company | Purchase of goods or services | 95.00 | Approved | 31.80 | 0.00 | 17.70 | ||||||||||||||||
| 28 | EPL Limited | Lamitube Technology Limited, Mauritius | Subsidary Company | Dividend received | 0.00 | Approved | 5,141.00 | 0.00 | 0.00 | ||||||||||||||||
| 29 | EPL Limited | Lamitube Technology Limited, Mauritius | Subsidary Company | Any other transaction | Buy Back of Equity shares | 0.00 | Approved | 1,889.80 | 0.00 | 0.00 | |||||||||||||||
| 30 | EPL Limited | EPL Brasil LTDA | Subsidary Company | Sale of goods or services | 4,000.00 | Approved | 1,017.20 | 1,700.10 | 437.10 | ||||||||||||||||
| 31 | EPL Limited | EPL Brasil LTDA | Subsidary Company | Sale of goods or services | 2,000.00 | Approved | 209.90 | 145.10 | 88.90 | ||||||||||||||||
| 32 | EPL Limited | EPL Brasil LTDA | Subsidary Company | Investment | 20,000.00 | Approved | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 33 | EPL Limited | Lamitube Technologies Limited, Cyprus | Subsidary Company | Sale of goods or services | 120.00 | Approved | 8.80 | 0.00 | 0.00 | ||||||||||||||||
| 34 | EPL Limited | EPL Packaging (Thailand) Co. Ltd. | Subsidary Company | Sale of goods or services | 2,100.00 | Approved | 14.50 | 0.00 | 15.20 | ||||||||||||||||
| 35 | EPL Limited | EPL Packaging (Thailand) Co. Ltd. | Subsidary Company | Investment | 5,000.00 | Approved | 1,483.20 | 0.00 | 0.00 | ||||||||||||||||
| 36 | EPL Limited | ARISTA TUBES INC, USA | Subsidary Company | Dividend received | 0.00 | Approved | 3,014.80 | 0.00 | 0.00 | ||||||||||||||||
| 37 | EPL Limited | Epsilon Bidco Pte. Ltd. | Holding Company | Dividend paid | 0.00 | Approved | 2,112.00 | 0.00 | 0.00 | ||||||||||||||||
| 38 | EPL Packaging (Guangzhou) Limited | EPL Propack Philippines, INC | Fellow Subsidary Company | Sale of goods or services | Approved | 1,445.30 | 1,312.70 | 1,622.50 | |||||||||||||||||
| 39 | EPL Packaging (Guangzhou) Limited | EPL MISR for Advanced Packaging S.A.E. | Fellow Subsidary Company | Sale of goods or services | Approved | 1,858.10 | 1,361.70 | 1,565.30 | |||||||||||||||||
| 40 | EPL Packaging (Guangzhou) Limited | EPL Propack De Mexico S.A. De C.V. | Fellow Subsidary Company | Sale of goods or services | Approved | 1,220.60 | 1,121.50 | 1,475.80 | |||||||||||||||||
| 41 | EPL Packaging (Guangzhou) Limited | EPL Americas LLC | Fellow Subsidary Company | Sale of goods or services | Approved | 6.70 | 0.00 | 7.20 | |||||||||||||||||
| 42 | EPL Packaging (Guangzhou) Limited | EPL Deutschland GmbH & Co. KG | Fellow Subsidary Company | Sale of goods or services | Approved | 9.10 | 0.00 | 0.00 | |||||||||||||||||
| 43 | EPL Packaging (Guangzhou) Limited | Laminate Packaging Colombia SAS | Fellow Subsidary Company | Sale of goods or services | Approved | 207.40 | 0.00 | 130.20 | |||||||||||||||||
| 44 | EPL Packaging (Guangzhou) Limited | EPL Poland SP. z.o.o. | Fellow Subsidary Company | Sale of goods or services | Approved | 4,249.50 | 1,201.20 | 265.70 | |||||||||||||||||
| 45 | EPL Packaging (Guangzhou) Limited | EPL Brasil LTDA | Fellow Subsidary Company | Sale of goods or services | Approved | 0.00 | 1.20 | 0.00 | |||||||||||||||||
| 46 | EPL Packaging (Guangzhou) Limited | EPL Packaging (Jiangsu) Limited | Subsidary Company | Sale of goods or services | Approved | 3,200.50 | 0.00 | 0.00 | |||||||||||||||||
| 47 | EPL Packaging (Guangzhou) Limited | EPL Packaging (Jiangsu) Limited | Subsidary Company | Dividend received | Approved | 411.20 | 0.00 | 0.00 | |||||||||||||||||
| 48 | EPL Packaging (Guangzhou) Limited | EPL PACKAGING (THAILAND) | Fellow Subsidary Company | Sale of goods or services | Approved | 689.30 | 0.00 | 763.60 | |||||||||||||||||
| 49 | EPL Packaging (Guangzhou) Limited | EPL PACKAGING (THAILAND) | Fellow Subsidary Company | Sale of fixed assets | Approved | 3,335.50 | 1,254.80 | 4,635.40 | |||||||||||||||||
| 50 | EPL Packaging (Guangzhou) Limited | EPL Propack Philippines, INC | Fellow Subsidary Company | Sale of fixed assets | Approved | 28.40 | 0.00 | 29.10 | |||||||||||||||||
| 51 | EPL Packaging (Guangzhou) Limited | EPL Packaging (Jiangsu) Limited | Subsidary Company | Sale of fixed assets | Approved | 1,070.50 | 0.00 | 0.00 | |||||||||||||||||
| 52 | EPL Packaging (Jiangsu) Limited | EPL Packaging (Guangzhou) Limited | Holding Company | Sale of goods or services | Approved | 2,154.60 | 4,005.80 | 1,604.60 | |||||||||||||||||
| 53 | EPL Packaging (Jiangsu) Limited | EPL Propack Philippines, INC | Fellow Subsidary Company | Sale of goods or services | Approved | 29.00 | 388.20 | 105.30 | |||||||||||||||||
| 54 | EPL Americas LLC | Laminate Packaging Colombia SAS | Fellow Subsidary Company | Sale of goods or services | Approved | 60.50 | 118.00 | 42.10 | |||||||||||||||||
| 55 | EPL Americas LLC | EPL Poland SP. z.o.o. | Fellow Subsidary Company | Sale of goods or services | Approved | 25.30 | 0.00 | 0.00 | |||||||||||||||||
| 56 | EPL Americas LLC | EPL Brasil LTDA | Fellow Subsidary Company | Sale of goods or services | Approved | 44.70 | 53.90 | 86.60 | |||||||||||||||||
| 57 | EPL Americas LLC | EPL Propack De Mexico S.A. De C.V. | Fellow Subsidary Company | Sale of goods or services | Approved | 951.50 | 1,098.70 | 1,118.30 | |||||||||||||||||
| 58 | EPL Americas LLC | Arista Tubes Inc, USA | Subsidary Company | Advance | Approved | 0.00 | 16,340.70 | 17,452.70 | Loan | 0 | On demand | Loan | 0 | On demand | Unsecured | Business Purpose | |||||||||
| 59 | EPL Americas LLC | EPL Deutschland GmbH & Co. KG | Fellow Subsidary Company | Sale of goods or services | Approved | 0.00 | 0.10 | 0.00 | |||||||||||||||||
| 60 | EPL Propack De Mexico S.A. De C.V. | EPL Americas LLC | Fellow Subsidary Company | Sale of goods or services | Approved | 0.00 | 204.10 | 2.90 | |||||||||||||||||
| 61 | EPL Propack De Mexico S.A. De C.V. | Laminate Packaging Colombia SAS | Fellow Subsidary Company | Sale of goods or services | Approved | 0.20 | 0.00 | 0.00 | |||||||||||||||||
| 62 | EPL Propack De Mexico S.A. De C.V. | EPL Brasil LTDA | Fellow Subsidary Company | Sale of goods or services | Approved | 0.00 | 0.00 | 0.00 | |||||||||||||||||
| 63 | EPL Propack De Mexico S.A. De C.V. | EPL Packaging (Guangzhou) Limited | Fellow Subsidary Company | Sale of goods or services | Approved | 0.00 | 22.00 | 0.00 | |||||||||||||||||
| 64 | EPL Brasil LTDA | EPL Propack De Mexico S.A. De C.V. | Fellow Subsidary Company | Sale of goods or services | Approved | 196.20 | 34.90 | 120.00 | |||||||||||||||||
| 65 | EPL Brasil LTDA | Laminate Packaging Colombia SAS | Fellow Subsidary Company | Sale of goods or services | Approved | 9.60 | 0.00 | 10.80 | |||||||||||||||||
| 66 | EPL Propack UK Limited | EPL Deutschland GmbH & Co. KG | Fellow Subsidary Company | Sale of goods or services | Approved | 0.00 | 0.00 | 0.00 | |||||||||||||||||
| 67 | EPL Propack UK Limited | EPL Poland SP. z.o.o. | Fellow Subsidary Company | Sale of goods or services | Approved | 4.70 | 60.60 | 14.90 | |||||||||||||||||
| 68 | EPL Deutschland GmbH & Co. KG | EPL Propack UK Limited | Fellow Subsidary Company | Sale of goods or services | Approved | 0.00 | 0.00 | 0.00 | |||||||||||||||||
| 69 | EPL Deutschland GmbH & Co. KG | EPL Poland SP. z.o.o. | Fellow Subsidary Company | Sale of goods or services | Approved | 369.60 | 85.60 | 110.40 | |||||||||||||||||
| 70 | EPL Deutschland GmbH & Co. KG | EPL Poland SP. z.o.o. | Fellow Subsidary Company | Sale of fixed assets | Approved | 382.20 | 0.00 | 0.00 | |||||||||||||||||
| 71 | EPL Deutschland GmbH & Co. KG | Laminate Packaging Colombia SAS | Fellow Subsidary Company | Sale of goods or services | Approved | 0.00 | 0.00 | 0.00 | |||||||||||||||||
| 72 | EPL Deutschland GmbH & Co. KG | EPL Americas LLC | Fellow Subsidary Company | Sale of goods or services | Approved | (3.20) | 3.20 | 0.00 | |||||||||||||||||
| 73 | EPL Deutschland GmbH & Co. KG | EPL Brasil LTDA | Fellow Subsidary Company | Sale of goods or services | Approved | (1.10) | 17.50 | 17.30 | |||||||||||||||||
| 74 | EPL Poland SP. z.o.o. | EPL Propack UK Limited | Fellow Subsidary Company | Sale of goods or services | Approved | 213.30 | 68.00 | 41.60 | |||||||||||||||||
| 75 | EPL Poland SP. z.o.o. | EPL Deutschland GmbH & Co. KG | Fellow Subsidary Company | Sale of goods or services | Approved | 4,913.90 | 601.50 | 1,711.60 | |||||||||||||||||
| 76 | EPL Poland SP. z.o.o. | Laminate Packaging Colombia SAS | Fellow Subsidary Company | Sale of goods or services | Approved | 28.50 | 6.70 | 3.80 | |||||||||||||||||
| 77 | EPL Deutschland Management GmbH | EPL Deutschland GmbH & Co. KG | Fellow Subsidary Company | Sale of goods or services | Approved | (98.70) | 29.50 | 0.00 | |||||||||||||||||
| 78 | Lamitube Technology Limited, Mauritius | EPL Propack Philippines, INC | Subsidary Company | Sale of goods or services | Approved | 90.50 | 0.00 | 42.20 | |||||||||||||||||
| 79 | Lamitube Technology Limited, Mauritius | MTL de Panama S.A | Subsidary Company | Interest received | Approved | 7.90 | 211.20 | 233.90 | Loan | 0 | 1 year | Loan | 7.7500 | 1 year | Unsecured | Business requirement | |||||||||
| 80 | Lamitube Technology Limited, Mauritius | EPL Propack Philippines, INC | Subsidary Company | Dividend received | Approved | 0.00 | 492.20 | 0.00 | |||||||||||||||||
| 81 | Lamitube Technology Limited, Mauritius | EPL Poland SP. z.o.o. | Fellow Subsidary Company | Dividend received | Approved | 8,208.10 | 0.00 | 0.00 | |||||||||||||||||
| 82 | Lamitube Technologies (Cyprus) Limited | EPL MISR for Advanced Packaging S.A.E. | Subsidary Company | Interest received | Approved | 128.20 | 3,176.90 | 3,436.70 | Loan | 0 | 5 year | Loan | 8.00 | 5 year | Unsecured | Working capital requirement | |||||||||
| 83 | Lamitube Technologies (Cyprus) Limited | EPL MISR for Advanced Packaging S.A.E. | Subsidary Company | Sale of goods or services | Approved | 17.60 | 242.70 | 238.90 | |||||||||||||||||
| 84 | Lamitube Technologies (Cyprus) Limited | Arista Tubes Inc, USA | Fellow Subsidary Company | Dividend received | Approved | 237.10 | 0.00 | 0.00 | |||||||||||||||||
| 85 | Laminate Packaging Colombia SAS | EPL Propack De Mexico S.A. De C.V. | Fellow Subsidary Company | Sale of goods or services | Approved | 0.00 | 11.20 | 0.00 | |||||||||||||||||
| Total value of transaction during the reporting period | 61,010.80 | ||||||||||||||||||||||||