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 29-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-05-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 29-05-2026   19:30:00
End date and time of board meeting 29-05-2026   21:30:00
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 NA
(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. No
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 14-02-2026
Indicate Company website link for updated RPT policy of the Company https://www.oriconenterprises.com/
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
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 01-01-2026 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 389.05 1,620.22
Other income 458.33 5,144.09
Total income 847.38 6,764.31
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 391.17 1,615.64
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 288.16 288.19
(d) Employee benefit expense 374.53 1,162.47
(e) Finance costs 6.81 62.45
(f) Depreciation, depletion and amortisation expense 42.47 193.45
(f) Other Expenses
1 Other Expenses 1,052.10 2,102.42
2 Stores & Spares Consumed 0.00 0.26
Total other expenses 1,052.10 2,102.68
Total expenses 2,155.24 5,424.88
3 Total profit before exceptional items and tax (1,307.86) 1,339.43
4 Exceptional items 0.00 0.00
5 Total profit before tax (1,307.86) 1,339.43
6 Tax expense
7 Current tax (333.67) 283.67
8 Deferred tax (145.54) 323.25
9 Total tax expenses (479.21) 606.92
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 (828.65) 732.51
12 Profit (loss) from discontinued operations before tax (68.96) 236.66
13 Tax expense of discontinued operations (0.48) 84.90
14 Net profit (loss) from discontinued operation after tax (68.48) 151.76
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 (897.13) 884.27
17 Other comprehensive income net of taxes (10,204.27) (11,600.48)
18 Total Comprehensive Income for the period (11,101.40) (10,716.21)
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 3,140.95 3,140.95
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 81,339.48
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.53 0.47
Diluted earnings (loss) per share from continuing operations -0.53 0.47
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.04 0.1
Diluted earnings (loss) per share from discontinued operations -0.04 0.1
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.57 0.57
Diluted earnings (loss) per share from continuing and discontinued operations -0.57 0.57
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


Statement of Asset and Liabilities

Amount in (Lakhs)

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 16,251.81
Capital work-in-progress 0.00
Investment property 1,785.01
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 24,083.66
Non-current financial assets
Non-current investments 32,698.26
Trade receivables, non-current 0.00
Loans, non-current 3,818.12
Other non-current financial assets
1 Other non-current financial assets 710.55
2 other non current assets 776.31
3 Non current tax assest 161.57
Total of other non-current financial assets 1,648.43
Total non-current financial assets 38,164.81
Deferred tax assets (net)
Other non-current assets
Total of other non-current assets
Total non-current assets 80,285.29
2 Current assets
Inventories 746.85
Current financial asset
Current investments 4,074.30
Trade receivables, current 1,765.51
Cash and cash equivalents 334.32
Bank balance other than cash and cash equivalents 136.86
Loans, current 11,570.83
Other current financial assets
Total of other current financial assets 4,250.58
Total current financial assets 22,132.40
Current tax assets (net)
Other current assets
Total of other current assets
Total current assets 22,879.25
3 Non-current assets classified as held for sale 1,147.78
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,04,312.32
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,141.49
Other equity 93,638.04
Total equity attributable to owners of parent 96,779.53
Non controlling interest
Total equity 96,779.53
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 178.18
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 178.18
Provisions, non-current 23.02
Deferred tax liabilities (net) 273.09
Deferred government grants, Non-current 2,619.65
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 3,093.94
Current liabilities
Current financial liabilities
Borrowings, current 93.28
Trade payables, 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 1,165.31
Total Trade payable 1,165.31
Other current financial liabilities
1 Other financial liabilities 926.67
2 other current liabilities 1,410.60
3 Provisions, current 230.91
Total of other current financial liabilities 2,568.18
Total current financial liabilities 3,826.77
Other current liabilities
Total of other current liabilities
Provisions, current 0.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 3,826.77
3 Liabilities directly associated with assets in disposal group classified as held for sale 612.08
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 7,532.79
Total equity and liabilites 1,04,312.32
Disclosure of notes on assets and liabilities



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 01-01-2026 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)
1 trading 0.0038904 1,620.22
2 others 0.00 0.00
3 Discontinued Operations 0.0004618 11,009.59
Total Segment Revenue 435.22 12,629.81
Less: Inter segment revenue 0.00 0.00
Revenue from operations 435.22 12,629.81
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 trading (2.12) 4.59
2 others 0.00 0.00
3 Discontinued Operations 0.00 0.00
Total Profit before tax (2.12) 4.59
i. Finance cost (6.81) (62.45)
ii. Other Unallocable Expenditure net off Unallocable income (1,298.93) 1,397.29
Profit before tax 1,303.62 (1,330.25)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 trading 1,903.31 1,903.31
2 others 1,02,409.00 1,02,409.00
3 Discontinued Operations 0.00 0.00
Total Segment Asset 1,04,312.31 1,04,312.31
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,04,312.31 1,04,312.31
4 Segment Liabilities
Segment Liabilities
1 trading 1,153.92 1,153.92
2 others 6,084.37 6,084.37
3 Discontinued Operations 0.00 0.00
Total Segment Liabilities 7,238.29 7,238.29
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 7,238.29 7,238.29
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 01-01-2026 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
1 Remeasurement of Defined Benefit Plans (23.96) (84.96)
2 Equity Instruments through OCI (2,621.46) (4,224.37)
3 Change in revaluation Surplus - Freehold Land (6,086.21) (6,086.21)
4 Deferred tax on above (1,472.64) (1,204.94)
Total Amount of items that will not be reclassified to profit and loss (10,204.27) (11,600.48)
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
5 Total Other comprehensive income (10,204.27) (11,600.48)



Cash flow statement, indirect

Amount in (Lakhs)

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 1,339.43
Adjustments for reconcile profit (loss)
Adjustments for finance costs 89.05
Adjustments for decrease (increase) in inventories 879.61
Adjustments for decrease (increase) in trade receivables, current (432.57)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 116.44
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 59.26
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (362.61)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,232.56
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 494.22
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (44.97)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (190.80)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 2,680.06
Adjustments for share-based payments 0.00
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 256.65
Other adjustments to reconcile profit (loss) 236.65
Other adjustments for non-cash items (1,770.86)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,117.43)
Net cash flows from (used in) operations (778.00)
Dividends received (386.55)
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 568.97
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (1,733.52)
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 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
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 2,924.71
Purchase of property, plant and equipment 1,567.80
Proceeds from sales of investment property 612.08
Purchase of investment property 4,811.64
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 5,483.56
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 386.53
Interest received 2,680.06
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 8,487.91
Net cash flows from (used in) investing activities 3,228.29
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 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings (625.28)
Repayments of borrowings 0.00
Payments of lease liabilities 57.42
Dividends paid 784.25
Interest paid 81.45
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,548.40)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (53.63)
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 (53.63)
Cash and cash equivalents cash flow statement at beginning of period 387.93
Cash and cash equivalents cash flow statement at end of period 334.30





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 S G N & Co. Yes 30-11-2027


Amount in (Lakhs)

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 Oricon Enterprises Limited Kopran Limited Enterprises over which Key Management Personnel and their Relatives exercise significant influence where the Company has entered into transactions during the period Sale of goods or services 1,000.00 Approved 4.88 513.51 466.68
2 Oricon Enterprises Limited Tecnocap Oriental Private Limited Associate Company Sale of goods or services 2,500.00 Approved 3.06 30.72 0.75
3 Oricon Enterprises Limited Claridge Moulded Fibre Limited Public Company in which Director along with his relative is holding more than 2% of the paid-up capital Any other transaction outstanding balance 1,000.00 Approved 0.00 401.50 385.50
4 Oricon Enterprises Limited Bigflex Lifescience Private Limited Private Company in which a Director or his relative is a Director or Member Any other transaction rent income 5.00 Approved 0.88 0.00 0.00
5 Oricon Enterprises Limited Claridge Moulded Fibre Limited Public Company in which Director along with his relatives holds more than 2% shareholding Interest received 100.00 Approved 0.00 0.00 0.00
6 Oricon Enterprises Limited Deepmala Toshniwal Relative of Director Any other transaction Retainership fee paid 12.00 Approved 4.80 0.80 0.00
7 Oricon Enterprises Limited Hridai Somani Relative of Director Any other transaction Retainership fee paid 60.00 Approved 30.00 2.50 0.00
8 Oricon Enterprises Limited United Shippers Limited Subsidiary Purchase of goods or services 5,000.00 Approved 147.10 327.98 0.00
9 Oricon Enterprises Limited Claridge Moulded Fibre Limited Public Company in which Director along with his relatives holds more than 2% shareholding Loan 1,000.00 Approved 0.00 0.00 0.00
10 Oricon Enterprises Limited United Shippers Limited Subsidiary Any other transaction Loan Taken 10,000.00 Approved 0.00 0.00 0.00
11 Oricon Enterprises Limited United Shippers Limited Subsidiary Any other transaction Repaymnet of Loan 10,000.00 Approved 0.00 0.00 0.00
12 Oricon Enterprises Limited Reay Road Iron and Warehousing Private Limited Subsidiary Any other transaction outstanding balance Not Applicable 0.00 2,832.25 2,938.78
13 Oricon Enterprises Limited Adarsh Somani Managing Director Remuneration Not Applicable 132.00 0.00 0.00
14 Oricon Enterprises Limited B. K. Toshniwal Executive Director Remuneration Not Applicable 46.53 0.00 0.00
15 Oricon Enterprises Limited Sharad Toshniwal Relative of Director Remuneration 60.00 Approved 12.69 0.00 0.00
16 Oricon Enterprises Limited Sumant Mimani Director Any other transaction Sitting fee Not Applicable 0.65 0.00 0.00
17 Oricon Enterprises Limited Varun Somani Director Any other transaction Sitting fee Not Applicable 0.70 0.00 0.00
18 Oricon Enterprises Limited Mamta Biyani Director Any other transaction Sitting fee Not Applicable 1.05 0.00 0.00
19 Oricon Enterprises Limited Shravan Kumar Malani Director Any other transaction Sitting fee Not Applicable 0.45 0.00 0.00
20 Oricon Enterprises Limited Kopran Laboratories Limited Enterprises over which Key Management Personnel and their Relatives exercise significant influence Any other transaction outstanding balance Not Applicable 0.00 2.55 2.55
21 United Shippers Limited Suhrid Somani Key Managerial Personnel Remuneration Not Applicable 28.20 0.00 0.00
22 United Shippers Limited Nupur Somani Key Managerial Personnel Remuneration Not Applicable 42.00 0.00 0.00
23 United Shippers Limited United Shippers Logistics Limited Subsidiary Loan Not Applicable 0.00 398.67 0.00
24 United Shippers Limited G. Claridge and Company Limited Enterprises over which Key Management Personnel and their Relatives exercise significant influence Loan 700.00 Approved 0.00 0.00 0.00
25 United Shippers Limited Kopran Limited Enterprises over which Key Management Personnel and their Relatives exercise significant influence Dividend received Not Applicable 0.00 0.00 0.00
26 Oricon Enterprises Limited Kopran Limited Enterprises over which Key Management Personnel and their Relatives exercise significant influence Dividend received Not Applicable 0.00 0.00 0.00
27 Oricon Enterprises Limited United Shippers Limited Subsidiary Company Dividend received Not Applicable 0.00 0.00 0.00
28 Oricon Enterprises Limited Claridge Moulded Fibre Limited Public Company in which Director along with his relative is holding more than 2% of the paid-up capital Loan Not Applicable 0.00 430.92 430.92
29 Oricon Enterprises Limited Ramkishore Singhi Director Any other transaction Sitting fee Not Applicable 0.25 0.00 0.00
30 Oricon Enterprises Limited Mridula Somani Promoter Sale of fixed assets Approved 1,298.88 0.00 963.88
31 Oricon Enterprises Limited Bal Mukand Gaggar Director Any other transaction Sitting fee Not Applicable 12.45 0.00 0.00
32 Oricon Enterprises Limited Prashant Mantri Director Any other transaction Sitting fee Not Applicable 8.04 0.00 0.00
Total value of transaction during the reporting period 1,774.61